国贸题型Word下载.docx

1、理论上讲，国外来证应与买卖合同相符。但在很多实际业务中,买方开来的信用证并非与合同完全相符。分析原因，无外乎有两种：工作疏忽或故意。无论那种原因造成不符，都会给卖方履行合同、安全收汇造成隐患。对此，出口商必须提高警惕，注意做好对国外来证的审核。1审证的依据 审证是指对国外进口方通过银行开来的信用证内容进行全面审核，以确定是接受还是修改。审核的依据是货物买卖合同和跟单信用证统一惯例。2审证的内容与重点 审核信用证是银行（通知行）与出口企业的共同责任，只是各有侧重。业务中，银行重点审核开证行的政治背景、资信能力、付款责任、索汇路线及信用证的真伪等。出口企业则着重审查信用证的内容与买卖合同是否一致。

2、具体包括以下几个方面：（1）从政策上审核。主要看来证各项内容是否符合我方的方针政策以及是否有歧视性内容。有则须根据不同情况向开证行交涉。 （2）对开证行的审核。主要对开证行所在国家的政治经济状况、开证行的资信、经营作风等进行审查。对于资信欠佳的银行应酌情采取适当的保全措施。（3）对信用证性质与开证行付款责任的审核。出口业务中，我方不接受带可撤销字样的信用证；对于不可撤销的信用证，如附有限制性条款或保留字句，使不可撤销名不符实，应要求对方修改。以上三项主要是银行审证的重点，出口企业对此只需作复核性审核，其审证重点主要应放在下述几项： （1）对信用证金额与货币的审核。即审核信用证金额是否与合同金额

3、一致，大、小写金额是否一致。如合同订有溢短装条款，信用证金额是否包括溢装部分金额；信用证使用的货币是否与合同规定的计价和支付货币一致。 （2） 对有关货物条款的审核。主要是对商品的品质、规格、数量 包装等依次进行审核，如发现信用证内容与合同规定不一致 不应轻易接受，原则上要求改证。（3）对信用证的装运期、有效期和到期地点的审核。信用证的装运期必须与合同的规定相同；信用证的有效期一般规定在装运期限后7-15天，以方便卖方制单。关于信用证的到期地点，通常要求规定在中国境内，对于在国外到期的信用证，我们一般不接受，应要求修改。（4）对开证申请人、受益人的审核。开证申请人的名称和地址应仔细审核，以防错

4、发错运。受益人的名称和地址也须正确无误，以免影响收汇。（5） 对单据的审核。主要要对来证中要求提供的单据种类、份数及填制方法等 进行审核，如发现有不正常规定或我方难以办到的应要求对方修改。（6）对其他运输条款、保险、商检等条款的审核。即仔细审核信用证对分批装运、转船、保险险别、投保加成以及商检条款的规定是否与合同一致，如有不符，应要求对方修改。（7）对特殊条款的审核。审证时，如发现超越合同规定的附加或特殊条款，一般不应轻易接受，如对我方无太大影响，也可酌情接受一部分。三、改证 1改证的原则及注意的问题 改证是对已开立的信用证进行修改的行为。业务中，出口企业通过审证发现与合同不符而我方又不能接受

5、的条款，应及时向开证申请人提出要求修改，并在收到改证通知确定无误后发货。对可改可不改的内容，则可酌情处理。如，合同允许分批装运，而来证不准分批，如果此时货已全部备妥，能一次出运，就无须改证。在办理改证过程中，凡同一信用证上需要多处修改，应做到一次向国外客户提出，尽量避免因考虑不周而多次改证。对通知行转来的同一修改通知书，如修改内容有两处以上，出口企业只能全部接受或全部拒绝，不能只接受其中的一部分。2信用证改证函 出口方审核信用证，发现有不符合买卖合同或不利于出口方安全收汇的条款，可及时联系进口方通过开证行对信用证进行修改。一封规范的改证函，通常包括以下几个方面的内容：（1）感谢对方通过银行开来

6、的信用证；（2）列明证中不符点、不能接受的条款，并说明如何改正；如： PLEASE DELETE THE CLAUSE BY DIRECT STEAMER AND INSERT THE WORDING TRANSSHIPMENT AND PARTIAL SHIPMENT ARE ALLOWED,或 PLEASE EXTEND THE DATE AND THE VALIDITY OF THE L/C TOANDRESPECTIVELY. （3）感谢对方的合作，提醒信用证修改书应于某日前到达，以便按时装运等；THANK YOU FOR YOUR KIND COOPERATION， PLEASE S

7、EE TO IT THAT THE L/C AMENDMENT REACHES US BEFORE，FAILING WHICH WE SHALL NOT BE ABLE TO EFFECT PUNCTUAL SHIPMENT. 出口合同履行改证函示例Dear Sirs， While we thank you for your L/C No.112235, we regret to say that we have found some discrepancies. You are, therefore, requested to make the following amendments：1.

8、The amount both in figures and in words should respectively read “GBP 14, 550 .00 （Say Pounds Sterling Fourteen Thousand Five Hundred And Fifty Only）;2.“From Copenhagen to China port should read “from China port to Copenhagen3.The Bill of Lading should be marked “Freight Prepaid instead of “Freight

9、to Collect;4.Delete the clause Partial shipments and transShipment prohibited5.“This L/C is valid at our counter should be amended to read “This L/C is valid at your counter. Please confirm the amendments by fax as soon as possible. Yours sincerely. （Signed）出口合同履行 模拟训练资料（二）国外来证 BANK OF CHINA SINGAPO

10、RE Singapore,11 October, 2000 IRREVOCABLE LETTER OF CREDIT N0.104975 For US $ 9,139.20 To: Tianjin TIFERT Textiles Import & Export Corp. 86,ZHUJIANG Road, HeXI District, Tianjin, China We beg to inform you that we have established our Irrevocable Letter of Credit in your favour, for account of Overs

11、eas Trading Co. LTD.，100 Julan Sultan #01-20 Sultan Plaza Singapore for a sum or sums not exceeding a total of UNITED STATES DOLLARS NINE THOUSAND ONE HUNDRED AND THIRTY-NINE 20% and available by your drafts on us at 30 days after sight for 100% of the Invoice value, accompanied by the following doc

12、uments （1） Signed Invoices （combined form acceptable） （2） Certificate of Origin （3） Weight/Packing List （4） Full set clean shipped on board Bills of Lading marked Freight prepaid made out to order of shipper and endorsed in blank, notifying Buyer, （5） Insurance Policy / Certificate covering All risk

13、s and War Risk for 110% of invoice values as per CIC with claims payable in Singapore. Evidencing shipment of:6,300 yard of bleached shirting to be packed in bales as per SC300762 GIF SINGAPORE. From Tianjin to Singapore not later than.20 November 2000. partial shipments are allowed tranSshipment is

14、 not allowed. This Credit is valid for payment / negotiation in China until 5TH December 2000 OTHER INSTRUCTIONS: 5% more or less in value and quantity acceptable. Shipper must cable advise buyer shipment particulars in brief immediately after shipment, 0ne copy of signed invoices and non-negotiable

15、 B/L to be airmailed in advance to buyer. All Drafts drawn under this credit must contain the clause DRAWN UNDER BANK OF CHINA, SINGAPORE Credit No. 104975 dated 22 October, 1999, This credit is issued subject to Uniform Customs & practice for Commercial Documentary Credits publication No.500 （1993

16、Revision）. We hereby undertake to honor all drafts drawn in accordance with the terms of this credit. One complete set of documents is to be sent by airmail to us in one lot. Upon your receipt of documents in conformity with the terms & conditions of the credit, you may reimburse yourselves by T/T t

17、hrough us by crediting our Head Offices US Dollars account with us. 天 津 泰 佛 纺 织 品 进 出 口 公 司 TIANJIN TIFERT TEXTILES IMPORT & EXPORT CORP. 86，ZHUJIANG ROAD , HEXI DISTRICT, TIANJIN, CHINA 销 售 确 认 书 SALES CONFIRMATION 合同号 NO.SC009762 正 本 ORIGINAL 日期 DATE:SEP.21，2000 买方 Buyer: OVERSEAS TRADING CO. LTD.

18、，地址 Address: 100 JULAN SULTAN #01-20 SULTAN PLAZA SINGAPORE 电话 传真 Tel: Fax:兹 经 买 卖 双 方 同 意 成 交 下 列 商 品 订 立 条 款 如 下:The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms and conditions stipulated below: 货物名称及规格 NAME OF COMMODITY AND SPECIFICATION 数 量

19、 QUANTITY 单 价 UNIT PRICE 金 额 AMOUNT SPRING FLOWER （BRAND） BLEACHED SHIRTING 30SX36S 72X69 35/36”X42 YARDS 6,720YARDS USD1.36/YARD CIF SINGAPORE USD 9,139.20 总值 TOTAL VALUE US DOLLARS NINE THOUSAND ONE HUNDRED THIRTY-NINE 20% ONLY 装运 SHIPMENT NOV.,2000 FROM TIANJIN TO SINGAPORE WITH PARTIAL SHIPMENT

20、ALLOWED, TRANSSHIPMENT NOT ALLOWED 付款条件 PAYMENT BY IRREVOCABLE CREDIT AT 30 DAYS AFTER SIGHT （THE L/C MUST REACH THE SELLER 15 DAYS BEFORE THE TIME OF SHIPMENT） 包装 PACKING PACKED IN BALES OF 20 PCS EACH 唛头 MARKS & NOS. AT SELLERS OPTION 保险 INSURANCE TO BE COVERED BY THE SELLERS AGAINST ALL RISKS AND

21、 WAR RISK 买方 卖方 THE BUYER THE SELLER OVERSEAS TRADING CO. LTD.， TIANJIN TIFERT TEXTILES IMPORT & EXPORT CORP.信用证审核记录 证号104975合同号SC300762订单号 开证行BANK OF CHINA SINGAPORE开证申请人 OVERSEAS TRADING CO.LTD.100 JULAH SULTAN# 01-20 SULTAN PLAZA SINGAPORE货物名称BLEACHED SHIRTING数 量 6，300YARD金 额 US $ 9,139.20价格条件CIF SINGAPORE装 期 20,NOV.2000效 期 5,DEC.2000存在问题及处理意见 修改记录 注意事项 议付情况