讲信用证审单实务.ppt

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1、第第 九讲九讲 信用证审单实务信用证审单实务 一、信用证单证审核简述一、信用证单证审核简述 单据审核是银行对受益人提交的凭以议付、单据审核是银行对受益人提交的凭以议付、付款的单据的审查，实务中简称审单付款的单据的审查，实务中简称审单（documents examination）。）。审单工作必须做到审单工作必须做到“单证一致，单单一致单证一致，单单一致”。审单的一个重要规则是审单的一个重要规则是:信用证的任何规定都信用证的任何规定都必须执行。必须执行。审单顺序一般是先审汇票、发票，然后以发审单顺序一般是先审汇票、发票，然后以发票为中心，依次审核保险单、运输单据等。票为中心，依次审核保险单、运输

2、单据等。(一一)汇票审核要点汇票审核要点1.汇票金额汇票金额(amount)(1)汇票金额不能超过信用证限额汇票金额不能超过信用证限额 (2)汇票上的货币币别与金额汇票上的货币币别与金额,须与发票上须与发票上的一致的一致;(3)汇票大、小写金额一致（汇票大、小写金额一致（amount in figures and words agree）.2.汇票日期（汇票日期（tenor）(1)出票日期（出票日期（drawn for correct tenor）跟单汇票的出票日不能早于提单日和迟跟单汇票的出票日不能早于提单日和迟于信用证的有效期于信用证的有效期;（2）提示日期）提示日期(presentati

3、on date).一般一般为信用证规定单据提示日。为信用证规定单据提示日。（3）到期日（）到期日（expiry date）3.汇票当事人（汇票当事人（party）(1)收款人：若信用证未作规定，一般为议收款人：若信用证未作规定，一般为议付行或其指示人。付行或其指示人。（2）付款人；付款人应符合信用证的规定）付款人；付款人应符合信用证的规定,即不能以申请人为付款人即不能以申请人为付款人.议付信用证中议付信用证中规定规定“以我行为付款人以我行为付款人（DRAFT DRAWN ON US）”,以开证行为付款人。以开证行为付款人。（3）出票人；出票人或签字应与信用证的）出票人；出票人或签字应与信用证的

4、受益人完全相符受益人完全相符.4.其他：信用证规定记载“DRAWING CLAUSE”时，其开证行名称、信用证号码及开证日期均应于信用证一致。如果汇票要背书，应正确背书，一般不能作限制性背书；除非信用证授权，否则，不应开立“无追索权”的汇票。（二）发票审核要点（二）发票审核要点1.发票须有信用证的受益人开出发票须有信用证的受益人开出根据根据UCP600的规定，发票无需签字，的规定，发票无需签字，但须表明是由受益人出具的发票。实务但须表明是由受益人出具的发票。实务中，发票一般由出票人加具正式签章。中，发票一般由出票人加具正式签章。若受益人要求若受益人要求“MANUALLY SIGNED”，则，则

5、必须手签，签章位置通常在发票的右下必须手签，签章位置通常在发票的右下角，若证中规定须由贸促会等机构证实，角，若证中规定须由贸促会等机构证实，则证实机构的签章通常在发票的左上角。则证实机构的签章通常在发票的左上角。2.受票人，即发票的抬头人。受票人，即发票的抬头人。发票抬头人前通常印有发票抬头人前通常印有“TO”,“SOLD TO MESSRS”,“FOR ACCOUNT AND RISK OF MESSRS”,“CONSIGNED TO”等。信用证上若无规定，在实际业等。信用证上若无规定，在实际业务中，此处一般填写开证申请人即进口务中，此处一般填写开证申请人即进口商的名称和地址。商的名称和地址

6、。3.发票对货物的描述与信用证的描述一致；发票对货物的描述与信用证的描述一致；4.发票金额不超过信用证金额；发票金额不超过信用证金额；如果发票金额超过信用证金额，除非信用如果发票金额超过信用证金额，除非信用证特别规定，否则应将超证部分减除另做证特别规定，否则应将超证部分减除另做托收。如来证金额为托收。如来证金额为USD 2,955.00,货款为货款为USD3,150.00,发票应做成：发票应做成：LESS EXCESSIVE 货款含有佣金的情形 若L/C 明确规定“LESS_%COMMISSION”,则发票内应照打，货款按扣佣后的净值收取；若证中没有扣佣规定，但信用证金额为扣佣后净额，为保证单

7、证一致，发票内应反映扣佣全过程；若证中未提及佣金,汇票金额规定为发票金额的_%(一般为95%以上),发票上不应反映扣佣过程。5.提交的发票份数应正确。提交的发票份数应正确。若来证将发票分成正副本，则所有正本发票上应盖“ORIGINAL”字样；若为电脑制单，也可直接在发票上打出“ORIGINAL”字样；如份数显示“IN DUPLICATE/2 COPIES”、“IN TRIPLICATE/3 COPIES”,则出口商向银行交单的发票至少一份是正本。（三）提单审核要点（三）提单审核要点 完整的提单包括正面关于商品装运情况完整的提单包括正面关于商品装运情况的记载和背面印就的运输条款。的记载和背面印就

8、的运输条款。1.必须是经签署的清洁、已装船提单；必须是经签署的清洁、已装船提单；2.不能显示不能显示“货装甲板货装甲板”字样（字样（must not show“on deck shipment”）；）；3.提单的抬头、背书要正确；提单的抬头、背书要正确；4.装运日、装运港、卸货港与目的港按信用证规装运日、装运港、卸货港与目的港按信用证规定办理；定办理；卸货港如有重名，则应加注国名。卸货港卸货港如有重名，则应加注国名。卸货港如采用选择港方式，应全部列名，如为如采用选择港方式，应全部列名，如为“伦敦伦敦/鹿特丹鹿特丹/汉堡汉堡”，则在卸货港栏中填上，则在卸货港栏中填上“OPTION LONDON/

9、ROTTERDAM/HAMBURG”。选。选择港最多不得超过三个，且应在同一航线上，择港最多不得超过三个，且应在同一航线上，运费按最高者计收。运费按最高者计收。如中途转船，卸货港即填写转船港名称，而如中途转船，卸货港即填写转船港名称，而目的港应填入目的港应填入“最终目的地（最终目的地（FINAL DESTINATION）”5.装运货物与发票规定一致；装运货物与发票规定一致；6.唛头。与发票一致。唛头。与发票一致。6.按信用证规定的价格条件，注明按信用证规定的价格条件，注明“运费运费已付已付”、“运费已预付运费已预付”、“运费待付运费待付”（“freight paid”、“freight pre

10、paid”、“freight to be collected”must appear on B/L in accordance with price term specified in the credit.）7.提示的提单，必须是全套正本。提示的提单，必须是全套正本。（四）保险单审核要点（四）保险单审核要点 （1）保险单据的类别按规定的提示。）保险单据的类别按规定的提示。（2）保险金额：首先必须符合信用证的）保险金额：首先必须符合信用证的规定，在信用证对保险金额未作规定的规定，在信用证对保险金额未作规定的情况下，一般投保的最低金额，应为货情况下，一般投保的最低金额，应为货物的物的CIF金额加

11、金额加10%。保险金额的大小应一致，保额通常要保险金额的大小应一致，保额通常要“进位取整进位取整”或或“进一取整进一取整”，即不管小，即不管小数部分数字是多少，一律舍去，并在整数部分数字是多少，一律舍去，并在整数部分加数部分加“1”。（3）保险币别与信用证币别相同）保险币别与信用证币别相同.(4)投保险别如规定所示投保险别如规定所示(cover all the risks specified):对信用证规定的投保对信用证规定的投保险别不能漏保险别不能漏保;若信用证未作规定若信用证未作规定,则可接则可接受载明任何险别的保险单据受载明任何险别的保险单据.（5）保费和费率 通常事先印就“AS ARR

12、ANGED(按约定)”字样，除非L/C另有规定，两者在保单上可以不具体显示。保险费（PREMIUM）通常占货价的比例为0.1%0.3%左右。险别不同，费率（RATE）不一（平安险的费率约相当于一切险的1/3，水渍险约相当于一切险的1/2）。(6)必须全程保险必须全程保险(must cover full period of transit).一般基本保险的保险范围一般基本保险的保险范围,都是都是“仓至仓仓至仓”。特殊附加保险的范围，是从。特殊附加保险的范围，是从货物装上海轮或驳船开始，至货物目的港货物装上海轮或驳船开始，至货物目的港卸离海轮或驳船为止，因此，通常在投保卸离海轮或驳船为止，因此，通

13、常在投保特殊保险时，要加列一条款特殊保险时，要加列一条款“包括仓至仓包括仓至仓”（from warehouse to warehouse included）(7)保险日期，必须与提单日期相同或超前保险日期，必须与提单日期相同或超前（must be dated on or before date of shipment as evidenced by date of B/L）仔细阅读下列信用证仔细阅读下列信用证,并审核全套单据。并审核全套单据。注明：单据于注明：单据于2005年年6月月15日提交，其日提交，其中发票两份，保险单两份正本，无背书中发票两份，保险单两份正本，无背书的正本提单三份。的正

14、本提单三份。二、信用证单据审核实例二、信用证单据审核实例（一）信用证（一）信用证ADVISING BANK:THE BANK OF NEW YORK,INTERNATIONAL BANKING DEPARTMENT,NEW YORK,N.Y.SEQUENCE OF TOTAL 27:1/1FORM OF DOC.CREDIT:40B:IRREVOCABLE DOC.CREDIT NUMBER:21:050032DATE OF ISSUE:31C:050501 EXPIRY:31D:050620 IN NEW YORKISSUING BANK:52D:BANK IN PERU,LIMA,PERU

15、APPLICANT:50:BULDERS,S.A.,LIMA,PERU BENEFICIARY:59:HENRY CLYDE PRECISION PARTS ROCHESTER,NEW YORK (U.S.DOLLARS SIX THOUSAND ONLY)AVAILABLE WITH/BY:41D:WITH THE BANK OF NEW YORK,NEW YORK,N.Y.BY PAYMENTDRAFTS AT 42C:60DAYS SIGHTDRAWEE:42A:ADVISING BANKPARTIAL SHIPMENT:43P:NOT ALLOWEDTRANSSHIPMENT:43T:

16、ALLOWEDLOADING IN CHARGE:44A:NEW YORKFOR TRANSPORT TO:44B:CALLAOLATEST DATE OF SHIP:44C:050605DESCRIPT.OF GOODS 45A:TOOLSDOCUMENTS REQUIRED:46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+CONSULAR INVOICE+MARINE INSURANCE POLICY OR CERTIFICATE TO ORDER OF BULDERS,S.A.,COVERING MARINE AND WAR RISKS AND

17、S.R.7C.C.LOSSES,IF ANY,PAYABLE IN LIMA,PERU,IN U.S.A.DOLLARS+FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER OF ISSUING BANK,MARKED“FREIGHT PREPAID”NOTIFY AAPLICANT ADITIONAL CON.47A:+DRAFTS DRAWN MUST BE DESCRIBED WITH THE NUMBER AND DATE OF THIS L/C.CONFIRMATION:49:WITHOUT INSTRU

18、CTIONS:78:+DRAFTS AND DOCUMENTS TAKEN UP UNDER THIS CREDIT ARE TO BE FORWARDED IN ONE LOT TO BANK IN PERU,LIMA,PERU(二)单据1.汇票(1)汇票正面EXCHANGE FOR USD6,000.00 NEW YORK 15 JUNE 2005AT 30 DAYS SIGHT OF THIS FIRST OF EXCHANGE(SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF OURSELVES THE SUM OF USD SIX

19、 THOUSAND ONLY.DRAWN UNDER L/C NO.050032 DATED ON 050501TO:HENRY CLYDE PRECISION PARTS ELEANOR PYE MANAGER(2)汇票反面 HENRY CLYDE PRECISION PARTS ELEANOR PYE MANAGER 2.商业发票ISSUE:HENRY CLYDE PRECISION PARTS 42 SAFEWAY BLVD.,商业发票ROCHESTER,NEW YORK COMMERCIAL INVOICE ORIGINAL TO:NO.:DATEBUILDERS,S.A.,LIMA,

20、PERU 9609 JUNE11,2005 TRANSPORT DETAILS S/C NO.:L/C NO.:FROM NEW YORK TO CALLAO 050032 BY SEA TERMS OF PAYMENT L/C AT 60 DAYS PAY.MARKS&NUMBER AND QUAN-UNIT AMOUNTNUMBERS KIND OF PACKAGE TITY PRICE DESC.OF GOODSAIB 400 GRADE“B”#7471 ROUTER BITS PACKED IN 25 CTNS USD6000.00 CIF CALLAO TOTAL:AMOUNT SA

21、Y USD SIX THOUSAND ONLY HENRY CLYDE PRECISION PARTS ELEANOR PYE MANAGER3.保险单 XXX INSURANCE COMPANY CARGO TRANSPORTATION INSURANCE POLICYINVOICE NO.9609 POLICY NO.CONTRACT NO.L/C NO.050032INSURED HENRY CLYDE PRECISION PARTS THIS POLICY OF INSURANCE WITNESSES THAT XXX INSURANCE COMPANY(HEREINAFTER CAL

22、LED“THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CON-SIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDE-RTAKES TO INSURE THE POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON.IT IS HEREBY UNDERSTOOD AND AGREED THAT IN THE CASE OF THE LOSS

23、,SUCH LOSS IS PAYABLE TO THE ORDER OF BANK IN PERU,LIMA,PERU,IN US DOLLARS.MARKS&QUANTITY DESCRIPTION AMOUNTNUMBERS OF GOODS INSURED AIB 25 TOOLS USD5,500 471 CARTONSTOTALAMOUNT US DOLLARS FIVE THOUSAND INSURED FIVE HUNDRED ONLYPREMIUM AS DATE OF 12 PRE S.S.ARRANGED COMME-JUNE CONV-TOM NCEMENT 2005

24、EYANCEFROM NEW YORK VIA TO CALLAO,PERUCONDITIONS:ALL RISKS INCLUING S.R.&C.C.AND WAR RISKS IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY,IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER.CLAIMS,IF ANY,ONE OF THE ORIGINAL POLICY WHICH HAS BEEN

25、ISSUED IN TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOPLISHED,THE OTHERS TO BE VOID.2 ORIGINAL(S)CLAIMS PAYABLE XXX INSURANCE IN LIMA PERU COPANY IN USD BROWN ELLENDATE:13 JUNE 2005(ADD.).NEW YORK4.提单1.SHIPPER INSERT NAME,ADDRES

26、S AND PHONE HENRY CLYDE PRECISION A&P SHIPPING PARTS COMPANY LTD.ROCHESTER,NEW YORK2.CONSIGNEE INSERT NAME,ADDRESS AND PHONE TO ORDER OF BANK IN PERU,LIMA,PERU3.NOTIFY PARTY INSERT NAME,ADDRESS AND PHONE BANK IN PERU,LIMA,PERU4.COMBINEDTRANSPORT*5.COMBINEDTRANSPORT*ORIGINALB/L 0001NO.PRE-CARRIAGE BY

27、PLACE OF RECEIPT6.OCEAN VESSEL VOY.NO.SS ROSALIND7.PORT OF LOADINGNEW YORK9.COMBINEDTRANSPORT*10.PLACE OF DELIVERY8.PORT OFDISCHAR-GECALLAOCALLAOMARKS&NO.OF DESCR.G.W.MEASUREMENTNUMBER CONTAINER OF KGSCONTAINER OR GOODS/SEAL NO.PACKAGES471 KGS10.TOTAL NUMBER OF CONTAINERS AND/OR PACKAGES(IN WORDS):T

28、OTAL TWENTY FIVE CARTONS ONLY11.FREIGHT&12.PLACE AND DATE OF CHARGES ISSUE COLLECT NEW YORK,12 JUNE 2005 Shipped on board the vessel named above in apparent good order and condition(unless other indicated)the goods packages specified here in and to be discharged at the above mentioned port of discha

29、rge or as near there to as the vessel may safely get and be always afloat.The weight,measure,marks,numbers,quality,contents and value,being particularly furnished by the Shipper,are not checked by the carrier on loading.The Shipper,Consignee and the Holder of this Bill of Lading,here by expressly ac

30、cept and agree to all printed,written or stamped provisions,exceptions and conditions of this Bill of Lading,including those on the back here of.In witness where of,the Carrier or his Agents has signed Bills of Lading all of this tenor and date.One of which being accomplished,the others to stand void.Signed for the Carrier:A&P SHIPPING COMPANY LTD.GEORGE GATESAS MASTER