第四章托收方式.docx

1、第四章托收方式第四章 托收方式第一节 托收概述一、托收的定义Article 2 Definition of Collectiona. “Collection” means the handling by banks of documents in accordance with instructions received in order to:i. obtain payment and/or acceptance , orii. deliver documents against payment and/or against acceptance, oriii. deliver docume

2、nts on other terms and conditions.b. “Documents” means financial documents and/or commercial documents:i. “Financial documents” means bills of exchange, promissory notes, cheques, or other similar instruments used for obtaining the payment of money.ii. “Commercial documents” means invoices, transpor

3、t documents of title or other similar instruments, or any other documents whatsoever, not being financial documents.c. “Clean collection” means collection of financial documents not accompanied by commercial documents.d. “Documentary collection” means collection of:i. financial documents accompanied

4、 by commercial documents;ii. commercial documents not accompanied by financial documents. Uniform Rules for Collection (ICC Publication No. 522)二、托收当事人1. Principal（委托人）：委托银行办理托收业务的人。 他通常是Exporter, Seller, Drawer, Consignor（托运人）。也可以是托收汇票的收款人。2. Remitting Bank（托收行）：接受委托办理托收业务的银行，又称寄单行。 他通常是Exporters B

5、ank, Payee of the Collection Bill。3. Collecting Bank（代收行）：接受托收行委托，参与办理托收业务的银行。 他通常是Importers Bank, Payee of the Collection Bill。4. Presenting Bank（提示行）：向汇票付款人提示承兑/付款的银行，通常就是代收行本身，有时也可以是另一家银行。5. Drawee（付款人）他通常是Importer, Buyer，Drawee of the Collection Bill。托收业务中的契约关系：出口商与托收行之间的契约托收申请书。托收行与代收行之间的契约托收指示

6、。三、托收方式的种类（一）光票托收（Clean Collection）指金融单据托收，不伴随商业单据。在国际贸易中，通常是货运单据直接寄交买方，仅将汇票（有时也可附发票等非货运单据）委托银行托收。托收的款项一般是贸易从属费用。（二）跟单托收（Documentary Collection）指金融单据伴随商业单据的托收，或商业单据不伴随金融单据的托收。（三）直接托收（Direct Collection）委托人征得托收行同意，直接将托收单据寄代收行。URC522不愿承认不经银行办理的托收业务，故未将其包括在规则之中。四、托收指示和托收汇票（一）托收指示托收指示（Collection Instruct

7、ion）即是寄送托收单据的面函（Covering Letter）。托收指示的重要性：1每笔托收业务必须附有一个单独的托收指示。2代收行仅受托收指示的指导。3代收行没有义务审核单据以获得指示。Article 4 Collection Instructiona. i. All documents sent for collection must be accompanied by a collection instruction indicating that the collection is subject to URC 522 and giving complete and precise

8、instructions. Banks are only permitted to act upon the instructions given in such collection instruction, and in accordance with these Rules.ii. Banks will not examine documents in order to obtain instructions.iii. Unless otherwise authorized in the collection instruction, banks will disregard any i

9、nstructions from any party/bank other than the party/bank from whom they received the collection.（二）托收汇票当事人及其背书托收汇票（Collection Bill/Draft）的当事人：Drawer: the exporter, the sellerDrawee: the importer, the buyerPayee: (1) drawer；(2) remitting bank; (3) collecting bank即期托收汇票示样： Exchange for HKD 21500.00 T

10、ianjin, 15 April, 2002 D/P At sight of this First of Exchange（Second of the same tenor and date unpaid）pay to the order of The Industrial and Commercial Bank of ChinaHongkong dollars twenty one thousand five hundred onlyDrawn against shipment of 16 cartons of Cashmere coats from Tianjin to Hongkong

11、for collectionTo Sunlight Garments Company, 314 Locky Road, For Tianjin Textile Import and Hongkong Exporter Corp., Tianjin signature托收汇票的背书有三种情况：1委托人/出口商是payee时，（1）委托人作空白背书将汇票交托收行；（2）托收行作托收记名背书将汇票交代收行。2托收行是payee时，托收行作托收记名背书将汇票交代收行。3代收行是payee时，无需背书。托收汇票的的期限：（1）即期；（2）远期；（3）固定日期后一段时间。Article 5 Present

12、ationb. The collection instruction should state the exact period of time within which any action is to be taken by the drawee. Expression such as “first”, “prompt”, “immediate” and the like should not be used in connection with presentation or with reference to any period of time within which docume

13、nts have to be taken up or for any other action that is to be taken by the drawee.（这类词语不能用来表示提示或接受单据或付款人履行责任的期限。）If such terms are used banks will disregard them.Article 6 Sight/AcceptanceIn the case of documents payable at sight the presenting bank must make presentation for payment without delay.I

14、n the case of documents payable at a tenor other than sight the presenting bank must, where acceptance is called for, make presentation for acceptance without delay and where payment is called for, make presentation for payment not later than the appropriate maturity date.但实际操作中，有一种习惯做法是：即期托收汇票货到时请求

15、付款，远期汇票货到时请求承兑。（三）托收汇票的担保付款URC522没有关于托收汇票担保的统一规则，实际操作中的习惯做法见书P127。银行在单据有效性方面的免责：Article 13 Disclaimer on Effectiveness of DocumentsBanks assume no liability or responsibility for the form, sufficiency, accuracy, genuineness, falsification or legal effect of any document(s), or for the general and/or

16、 particular conditions stipulated in the document(s) or superimposed thereon; nor do they assume any liability or responsibility for the description, quantity, weight, quality, condition, packing, delivery, value or existence of the goods represented by any document(s), or for the goodfaith or acts

17、and/or omissions, solvency, performance or standing of the consignors, the carriers, the forwarders, the consignees or the insurers of the goods, or any other person whomsoever.第二节 跟单托收的交单条件一、 承兑交单（Document against Acceptance, D/A）凭付款人对远期汇票承兑而交出单据。The release/ delivery of documents against acceptanc

18、e of tenor draft.承兑交单程序如下： 货物装船 托 款 收 项 汇 承 交 提 付 申 贷 票 兑 示 请 记 提 汇 付 书 委 示 票 单 款 款 托 承 跟 人 兑 单 帐 汇 户 票 航寄托收指示和跟单汇票 汇交收妥的货款 二、即期付款交单（Documents against Payment, D/P或D/P at Sight）凭付款人对即期汇票付款而交出单据。The release/delivery of documents against the payment of sight draft.三、远期付款交单（D/P at xx days after sight）凭

19、付款人对远期汇票付款而交出单据。The release/delivery of documents against the payment of tenor draft.远期汇票的时间一般应不长于货物海上运输时间，否则会使货物滞留码头，易遭损失或罚款，而托收行对此不负责任。URC522认为托收应不（should not）包含在将来日期付款的汇票，并带有指示说，商业单据凭付款交出。所以远期付款交单通常不宜采用。Article 7 Release of commercial Documents: D/A vs. D/Pa. Collections should not contain bills

20、of exchange payable at a future date with instructions that commercial documents are to be delivered against payment.b. If a collection contains a bill of exchange payable at a future date, the collection instruction should state whether the commercial documents are to be released to the drawee agai

21、nst acceptance (D/A) or against payment (D/P). In the absence of such statement commercial documents will be released only against payment and the collecting bank will not be responsible for any consequences arising out of any delay in the delivery of documents.c. If a collection contains a bill of

22、exchange payable at a future date and the collection instruction indicates that commercial documents are to be released against payment, documents will be released only against such payment and the collecting bank will not be responsible for any consequences arising out of any delay in the delivery

23、of documents.四、凭其他条款和条件交出商业单据（一）分批部分付款（Partial Payment）Delivery of documents against part of collection to be paid at sight and the balance by the way of acceptance of a separate draft payable at a future date.（二）本票交单（Delivery of documents against promissory notes）因为本票不必缴印花税，而汇票需要。（三）凭付款承诺书交单（Delive

24、ry of documents against letters of undertaking to pay）（四）凭信托收据交单（Delivery of documents against a signed trust receipt） (五)凭买方或其银行开立保函担保在固定将来日期付款而交单(Delivery of documents against letter of guarantee from the buyers or their bank quaranteeing payment must be made at a fixed date.)第三节 运输单据、利息、费用及其他一、运输

25、单据委托人交来的单据多为海运提单。未经银行同意，货物不得直接发至银行或其指定人。提单不要作成代收行抬头，也不要作成买方抬头，而应作成空白抬头。如：Bill of Lading ShipperThe Exporting Company, Beijing ConsigneeTo Order Article 10 Documents vs. Goods/Services/Performancesa. Goods should not be despatched directly to the address of a bank or consigned to or to the order of a

26、 bank without prior agreement on the part of that bank.Nevertheless, in the event that goods are despatched directly to the address of a bank or consigned to or to the order of a bank for release to a drawee against payment or acceptance or upon other terms and conditions without prior agreement on

27、the part of that bank, such bank should have no obligation to take delivery of the goods（提货）, which remain at the risk and responsibility of the party despatching the goods.c. Nevertheless, in the case that banks take action for the protection of the goods, whether instructed or not, they assume no

28、liability or responsibility with regard to the fate and/or condition of the goods and/or for any acts and/or omissions on the part of any third parties enstructed with the custody and/or protection of the goods. However, the collecting bank must advise without delay the bank from which the collectio

29、n instruction was received of any such action taken.二、利息Article 20 Interesta. If the collection instruction specifies that interest to be collected and the drawee refuses to pay such interest, the presenting bank may deliver the document(s) against payment or acceptance or on other terms and conditi

30、ons as the case may be, without collecting such interest.b. Where such interest is to be collected, the collection instruction must specify the rate of interest, interest period and basis of calculation. c. Where the collection instruction expressly states that interest may not be waived and the dra

31、wee refuses to pay such interest the presenting bank will not deliver documents and will not be responsible for any consequences arising out of any delay in the delivery of document(s). When payment of interest has been refused, the presenting bank must inform by telecommunication or, if that is not

32、 possible, by other expeditious means without delay the bank from which the collection instruction was received.在Collection Instruction中有关利息的指示： Please collect interest for delay in payment calculated from the maturity to the date of actual payment at the rate of x% p.a. on the basis of 360 days a year from the drawee. Waive/(do not