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1、3.2.2审核信用证-桑椹【国际贸易实务在线开放课课程组】国际贸易实务1.1 熟悉商品1.2 调研国际市场1.3 业务推广贸易准备12.1 核算出口报价2.2 熟知主要交易条件2.3 确认磋商的法律效力交易磋商23.1 备货3.2 催证审证改证3.3 货物的出运3.4 制单结汇3.5 办理出口退税合同履行34.1 处理争议4.2 业务善后工作业务善后4审核信用证修改信用证催开信用证审核信用证 审证对出口商而言主要是对信用证本身内容的审核,因为出口商将来是要根据信用证的内容来制单结汇,所以审核开来的信用证内容,确保能做到信用证中的条款要求显得尤为重要。审核信用证内容ADVISING BANK :
2、 BANK OF CHINA JIANGXI BRANCH OPENING BANK: NATIONAL BANK OF DUBAI DUBAI, UNITED ARAB EMIRATESSEQUENCE TOTAL * 27 1/1 FORM DOC CREDIT * 40A IRREVOCABLEDOC CREDIT NUM * 20 DB12345678DATE OF ISSUE 31C 080316DATE/PLACE OF EXPIRY * 31D 080715 PLACE:CHINA审核信用证内容APPLICANT * 50 S.W. TRADING CO., LTD. 283 W
3、ATER ROAD DUBAI UNITED, ARABEMIRATESBENEFICIARY * 59 JIANGXI GEGE IMP&EXP CORP. 291 TIANXIANG ROAD , NANCHANG ,CHINACURR CODE,AMT * 32B USD AMOUNT 3,500.00 (SAY US DOLLARS THREE THOUSAND AND FIVE HUANDRED ONLY)审核信用证内容AVAILBLE WITH * 41D ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C 60 DAYS SIGHT IN
4、DUPLICATE DRAWEE 42D NATIONAL BANK OF DUBAI PARTIAL SHIPMENTS 43P ALLOWEDTRANSSHIPMENT 43T ALLOWED LOADING ON BRD 44A CHINESE MAIN PORTFOR TRANSPORT TO 44B DUBAI, U.A.E.LATEST SHIPMENT 44C 080620审核信用证内容GOODS DESCRIPT 45A LADIES SKIRTS 5000PCS STYLE NO 101 AT USD3.08/PC AND 500PCS STYLE NO 102 AT USD
5、3.30/PC IN TWO CONSECUTIVE EQUAL LOTS WITH 10% MORE OR LESS IN QUANTITY. PRICE TERM CIF DUBAI PACKING IN 10 PCS PER CARTON DOCUMENTS REQUIRED 46A +COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIES INDICATIG THIS L/C NUMBER, ALL OF WHICH MUST BE MANUALLY SIGNED. +PACKING LIST IN ONE ORIGINAL PLUS 5 CO
6、PIES+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.审核信用证内容+INSURANCE POLICY FOR 110% INVOICE VALUE AGAINST ICC(A)AND ICC(WAR)+CERTIFICATE OF ORINGIN IN 3 COPIES+BENEFICIARYS CERTIFICATE CERTIFYING THAT SHIPMENT SAMPLES AND ONE FULL
7、 SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS MUST BE SENT TO APPLICANTS AND BY AIRMAIL WITHIN 3 DAYS AFTER THE SHIPMENT审核信用证内容PERIOD FOR PRESENTATION 48 WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION INSTRUCTIONS 49 WITHOUTTHIS CREDIT IS SUBJECT TO THE UNIFORM CUS
8、TOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION), INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 600 AND ENGAGE US IN ACCORDANCE WITH THE TERMS AND THEREOF. -NATIONAL BANK OF DUBAI-软条款软条款就是指开证申请人(进口商)在申请开立信用证时,故意设置若干隐蔽性的“陷阱”条款,以便在信用证运作中置受益人(出口商)于完全被动的境地,而开证申请人或开证行则可以随时将受益人致于陷阱而以单据不符为
9、由,解除信用证项下的付款责任。常见软条款执行信用证的主动权被进口方掌握,装船需要进口方的指示。1234收取货款需要进口方同意。信用证条款与要求不配套,单据条款与操作条款不衔接,相关规定自相矛盾。暂不生效条款。5结汇单据依赖进口方提供。(比如要求提交客检证)审核信用证主体审证银行审证出口商审证政策上进行审核真实性进行审核对开证行的审核对信用证性质的审核对索汇路线进行审核对金额与货币的审核对货物条款的审核对三期限的审核对当事人的审核对单据的审核及其他条款的审核等审证依据 银行家年鉴排名 国家政策法规 经营作风及业务往来关系 合同UCP600ISBP银行审证依据出口商审证依据审证习题习 题(一)答案下列情形中不属于“软条款”信用证的() A、载有暂不生效字样 B、载有货物经开证人确认后再生效 C、经通知才生效 D、附生效日期的正确答案应该选择D。前面三个都属于软条款,附有生效日期是非常正常的行为。审证习题习 题(二)答案 在审核信用证的过程当中,分为银行审证和出口商审证两个主体,请问下列哪项属于出口商审证的重点( )A、政策上进行审核B、真实性进行审核C、对货物条款的审核D、对开证行的审核正确答案选择C,ABD都是银行审证的重点内容,只有C是出口商审证的重点内容。【国际贸易实务在线开放课课程组】谢 谢 观 看
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