文档介绍：出口企业审核信用证 与避免结汇单据不符点的技巧
徐龙伟 江西财经职业学院
一、出口企业审核信用证要领
出口企业做好审证工作,可以在一定程度上预防出口收汇风险。本人根据多年的审证经验,结合一些实例,谈谈出口企业审证时应注意的几个问题。
(一)要与通知行密切配合来共同
做好审证工作,使L/C表面真实性
得到证实
(二)不能只看表面条款的规定来理解L/C的性质,重点要看其实质含义
◆ The beneficiary will be paid by the paying bank (here the advising bank) upon presenting the following documents which are pliance
with the terms and conditions of the credit. The paying bank will debit the account of the issuing bank upon receiving the issuing bank's debit note.”
◆ We have the right to amend this credit before the negotiating bank negotiating the documents pliance with this credit.
(三)正确把握合同与L/C的区别,同时对来证条款与合同中同类条款规定不符的地方,应区别不同情况加以对待
◆合同规定的装运条件是“2005年6月至12月,每月等量装运。”而国外来证中规定的装运条件是最迟装运期为“2005年12月,分数批付运。”
◆合同规定:Packed in crate。 L/C中规定:Packed in wooden case
◆合同规定:backing: 5000 cartons, 2kgs in each bag, and 4 bags in each poly in each carton. L/C中有关包装的条款是这样规定的:PACKING: 5000 CARTONS, 2KGS IN EACH BAG, 4BAGS IN EACH CARTON.
◆合同规定:Quantity: 3000 M/Tons with 10% more or less allowed, at seller‘ s option 。 L/C中规定:Quantity: 3000M/Tons
(四)要结合实际情况来认真审核L/C,不让做不到条款蒙混过关
◆L/C规定:
…by container transport with CFS or CY to CY
◆ L/C中有关要求受益人提供的单据条款中定:
…Commercial invoice in triplicate duly signed original visaed by our consul
(五)切忌主观臆断、不懂装懂
◆某L/C中部分条款规定:
We hereby open our irrevocable Letter of Credit No. 123456 by order of . Trading Co., Ltd…. Full set of clean on board Ocean Bill of Lading made out to orderer marked Freight Prepaid..
(六)不能孤立审核L/C,应全面、综合地审核L/C的所有内容,注意各条款间的联系
,出口企业应对L/C中所有的内容进行全面、综合地审核。
①信用证不允许转船,却要求提单上注明转运港。
◆ L/C中在是否允许转运栏内写明:“Transshipment Not Allowed ”,而在要求受益人提供的单据中又规定“…Transshipment Advice ”
◆ L/.,而在提单条款中又规定:…Bill of Lading… marked “Freight prepaid
◆L/,没有规定受益人代买方投保,但在要求卖方提供的单据条款中又规定:…Insurance policy or certificate…”。
◆L/C中规定:“This credit is open until April 15th, 2005. …Shipment is to be effected during April 2005
◆L/C中有关要求受益人提供的单据条款中规定:GSP Form A而在特