进口信用证业务操作

项目四 信用证业务实训

----进口信用证业务操作

一、操作目标：

1. 能够准确审核开证申请书填写的完整性、准确性及有效性。

2. 能够根据开证申请书和条件，正确缮制信用证并准确审核信用证来证。 3. 能够熟练进行信用证通知、保兑及修改的处理。 4. 能够熟练进行信用证中议付、寄单索偿的处理。

二、实训项目：

（一）进口信用证实训

浙江云行工艺有限公司从美国EFG TRADING CO., LTD 公司进口价值为USD77495.79的工艺品制造设备2批，合同规定的价格条件为CIF HANG ZHOU ，付款条件为见票后30天付款，结算方式为不可撤销跟单信用证（IRREVOCABLE DOCUMENTARY CREDIT ）, 受益人EFG 公司按信用证的规定在装船期内将货物装船，并将全套清洁提单(N/N B/L, 3/3)，汇票一式2份，商业发票（INVOICE ）一式3份，装箱单（P/L）一式3份，普惠制产地证（G .S.P FORM A）1份，全套保险单(INS./P, 2/2)于2007年5月15日提交CITIBANK N.A., NEW YORK，要求其支付信用证规定的货款。。

三、业务流程：

四、操作程序：

1. 进口商申请 2. 开证行受理 3. 开证行开立信用证

4. 修改信用证（客户申请提货担保） 5. 开证行审核来单

6. 开证行付款或承兑（拒绝付款或承兑） 7. 信用证注销、撤销及归档 8.

（一） 客户申请

客户提交货物进口相关材料：进出口合同及进出口许可证；付汇备案表；购汇申请书；工商营业执照；公司法人代表印鉴；并填写开证申请书，开立帐户并缴纳开证保证金。

（二）银行受理审核：

开证行受理客户的开证申请，审核客户提交的开证资料及信用证开证申请书。

TO: BANK OF CHINA, ZHEJIANG BRANCH

DATE : MAY 8, 2008

IRREVOCABLE DOCUMENTARY CREDIT APPLICATION

（二）开证行开立信用证：

------------------------------------------------------------------------- *FIN/Session/ISN :F01 .SS. .SEQ..

*Own Address :BKCHCNBJA910 BANK OF CHINA * HANGZHOU * (ZHEJIANG BRANCH) *Input Message Type :700 Issue of a Docuementary Credit *Sent to :CITIUS33XXXX new york usa * * Priority/Obsol.Period :Normal/100 Minutes

------------------------------------------------------------------------ 27 /Sequence of Total （合计次序） 1/1

40A/+ Form of Documentary Credit （跟单信用证类别） IRREVOCABLE

20 /+ Documentary Credit Number （信用证号码） LCWJ600695

31C/+ Date of Issue （开证日期） 080510

31D/+ Date and Place of Expiry （到期日及地点） 080730 IN COUNTRY OF BENEFICIARY 50 /+ Applicant (申请人) Yunhang Arts and Crafts Co. Ltd

Hang zhou

59 /+ Beneficiary（受益人） EFG Trading Co, N.Y., U.S.A

32B/+ Currency Code, Amount （币别代码、金额） USD77495,79

39A/+ Percentage Credit Amount Tolerance （信用证金额加减百分率） 0/0

41A/+ Available With ... By ... （付款方式和指定银行） CITIUS33XXX BY NEGOTIATION

42C/+ Draft at ... （汇票期限） 30 DAYS After Sight 100 PCT OF

INVOICE VALUE SHOWING THIS L/C NO. LCWJ600695 AND DATE OF ISSUE 42A/+ Drawee （付款人） BKCHCNBJA91

43P/+ Partial Shipments （分批装运） NOT ALLOWED

43T/+ Transshipment （转运） NOT ALLOWED

46A/Documents Required

+SIGNED COMMERCIAL INVOICE （商业发票）IN ORIGINALS AND COPIES INDICATING THIS L/C NO. AND CONTRACT NO.

+3/3 SET ORIGINALS AND NON-NEGOTIABLE COPIES OF CLEAN ON

BOARD OCEAN/MULTI-MODEL BILLS OF LADING （清洁海运提单）MADE OUT TO

ORDER

AND BLANK ENDORSED, MARKED FREIGHT NOTIFY APPLICANT. +FULL SET OF INSURANCE （保险单）POLICY/CERTIFICATE FOR 110 PCT OF THE INVOICE VALUE SHOWING CLAIMS PAYABLE IN CHINA, IN CURRENCY OF THE DRAFT, BLANK ENDORSED,COVERING ALL RISKS AND WAR RISKS.

+WEIGHT MEMO/PACKING LIST （重量单、包装单）IN -FOLD ISSUED BY

MANUFACTURER/

BENEFICIARY. INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONS AS CALLED FOR BY THE L/C. +CERTIFICATE OF QUANTITY（数量证明）/WEIGHT IN -FOLD ISSUED BY MANUFACTURER/BENEFICIARY INDICATING QUANTITY /WEIGHT OF SHIPPED GOODS AS WELL AS THE PACKING CONDITIONS. +CERTIFICATE OF QUALITY IN -FOLD ISSUED BY BENEFICIARY S

+CERTIFICATE OF ORIGIN（产地证）IN COPIES ISSUED BY THE MANUFACTURER CERTIFIED COPY OF FAX SENT TO THE APPLICANT WITHIN HOURS AFTER SHIPMENT ADVISING NAME OF VESSEL/FLIGHT NO./WAGON NO., DATE, QUANTITY, WEIGHT AND VALUE OF SHIPMENT.

+AIR WAYBILLS SHOWING FREIGHT CONSIGNED TO APPLICANT. MEMORANDUM ISSUED BY

47A/Additional Conditions （附加条件）

ONE ADDITIONAL COPY EACH OF INVOICE AND TRANSPORT

DOCUMENTS MUST BE PRESENTED TO ISSUING BANK.THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK. 71B/Charges 费用

ALL BANKING CHARGES OUTSIDE ISSUING BANK, INCLUDING RELATIVE TLX CHGS, ARE FOR BENE'S ACCOUNT. 48 /+ Period for Presentation 交单期

DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER SHIPMENT DATE BUT WITHIN VALIDITY OF THIS CREDIT 49 /+ Confirmation Instructions 保兑指示 WITHOUT

78 /Instructions to the Paying/Accepting/Negotiating Bank 对付款/承兑/议付行之指示 UPON RECEIPT OF THE DOCUMENTS AND THE DRAFTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT, THE REIMBURSEMENT WILL BE EFFECTED AS PER THE

NEGOTIATING BANK'S INSTRUCTION. ALL DOCUMENTS MUST BE SENT TO ISSUING BANK ADD: . -

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（三）修改信用证

2008年10月15日，进口商在与国外出口商及有关当事人同意，要求开证行对信用证有关内容进行修改，并填写信用证修改申请书，委托开证行通知国外受益人。

APPLICATION FOR AMENDMENT TO LETTER OF CREDIT

信用证修改申请书

No.of Credit Facility: Date:

授信额度编号：6684573 日 期：2008年5月15日

To: Bank of China Branch(Sub-Branch) 致： 中国银行 浙江省 分（支）行

L/C No.____________ Amount: _________

信用证号码： LCWJ600695 金 额： 77495.79美元 Amendment No.

修改次数（银行填写）：

Please amend the above L/C by Swift/Telex as follows : 请以SWIFT/电传方式修改上述信用证如下：

( X ) Shipment date is extended to May 20th, 2008 ( X ) Expiry date is extended to Aug 15, 2008

( X ) Increasing credit amount by USD77495.79 to USD78495.79

Others:

（ ）

All other terms and conditions remain unchanged. 其余条款不变。

Charges and fees if any, are for our a/c No. IC6684-22 修改之手续费及电信费用请从我司 账号扣付。

Stamp and signature(s) of the applicant: 申 请 人 签 章： 王海 银行审查意见：

经办：

th

复核： 授权：

------------------------------------------------------------------------- *FIN/Session/ISN :F01 .SS. .SEQ..

*Own Address :BKCHCNBJA910 BANK OF CHINA * . * HANGZHOU * (ZHEJIANG BRANCH) *Input Message Type :707 Amendment to a Documentary Credit *Sent to :CITIUS33XXXX NEW YORK U.S.A * * Priority/Obsol.Period :Normal/100 Minutes

------------------------------------------------------------------------ 20 /+ Sender's Reference LCWJ600689 21 /+ Receiver's Reference NONREF

23 /Issuing Bank's Reference OC9888767 52A/Issuing Bank BKCHCNBJA91

BANK OF CHINA, ZHE JIANG BRANCH 31C/Date of Issue 080510

30 /Date of Amendment 080515

26E/Number of Amendment 1

59 /Beneficiary(before this amendment) EFG TRADING CO., LTD MELAND STREET NO. 51 NEW YORK

32B/Increase of Documentary Credit Amount USD2000,

34B/New Documentary Credit Amount After Amendment USD79495,95 -

-------------------------------------------------------------------------

（四）客户申请提货担保

无正本提单提货担保函

致：中国银行浙江省分行

关于：船名（航次） HANYANG665-33 货物提单号 6685573 件数 2箱 品名 工艺品制造设备 唛头 无唛头 箱号 1X40’TC7787558 发货人 EFG RADING CO., LTD. NEW YORK, U.S.A

发货人 EFG RADING CO., LTD. 已安排上述货物由上述船舶承运并发往我司，但正本提单尚未到达。

我司 杭州云行工艺品有限公司 (全称）现请求不凭正本提单提取货物。

考虑到贵司接受我司上述请求，我司同意如下：

1、由于是按照我们的请求签发上述提单并未凭正本提单放货给我司，对于贵司、贵司雇员及代理由此可能承担的责任或承受任何形式的损害及损失，均由我们无条件承担赔偿责任并保证您们不受任何损失。

2、若贵司或贵司雇员或代理因此被起诉或卷入其他司法程序时，我司保证将随时提供足够的法律费用，包括但不限于律师费、司法费用、差旅费、或其他一切相关费用。

3、若由此而引起该船舶及其姐妹船或贵司财产因此被扣押、羁留或遭受这种威胁，我们在被请求时将在5个日历日内提供全额保释金或其他担保以解除对贵司或贵司船舶的扣押、羁留并赔偿贵司由此所受一切损失、损害或费用。 4、一旦发生索赔，我们将完全不涉及贵司而直接与索赔人解决该项索赔，并赔偿您们由此所支付的任何款项或所产生的任何责任。该保函中的担保人、保证人，不论是合约一方或仅负担保责任，将承担连带责任，该责任的承担不以贵司的起诉为条件。

5、本保函适用中国法律并接受中国海事法院管辖。 6、本保函有效期为贰年。 担保人：

提单上发货人（SHPR ）签章 提单上收货人（CNEE ）签章 担保银行签章 Brown 王 海 工商银行浙江分行 （正本公章） （正本公章） （正本公章）

2008 年 6 月 25 日 2008 年 6 月 30 日 2008年 6 月 30 日

备注：1、本担保函正本有效；2、本担保函内容必须用打字字体填写；3、本担保函涂改无效； 4、本担保函只适用与提单上同一发货人（SHIPPER ）；5、本担保函必须加盖担保人公章

（五）开证行审核来单：

开证行收到国外通知行或寄单行交寄的单据，审核后；如有不符点，即通知进口商或付款人是否接受；如不接受，即电提或表提通知行要求通知受益人修改。

（1）跟单托收汇票

股份有限公司

BILL OF EXCHANGE

No. IC7786547 NEW YORK, 8th July, 2008 Exchange for USD77495,79

D/A at 30 days after sight of this FIRST Bill of exchange ( SECOND being unpaid ) pay to CITIBANK N.A. N.Y. or order the sum of SAY: U.S. Dollar SEVENTY-SEVEN THOUSAND FOUR HUNDRED NINTY FIVE AND CENTS SEVENTY NINE. Value received for Two cartons of Machine equipments.

Drawn under S/C No. 8896475 dated 2th July, 2008 for COLLECTION. To: Yunhang Arts and Crafts Co. Ltd，

HANG ZHOU

For and on behalf of

EFG Trading Co, N.Y., U.S.

SMITH

(Signature)

（1） 商业发票2份

（2）包装单

包装单（PACKING LIST）

（3）保险单

American International Assurance Company, Ltd.，

New york, U.S.A

INSURANCE POLICY

POLICY NO. 080725-33

THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA (HEREIN AFTER CALLED "THE COMPANY" ). AT THE REQUEST OF (HEREINAFTER CALLED"THE INSURED")AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED UNDER TAKES TO INSURE THE UNDE RMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES AT TACHED HERE ON：

MARKS & NOS

N/M

QUANTITY Two Cartons

DESCRIPTION OF GOODS AMOUNT INSURED

USD550,000.39

Machine equipments

Origin: NEW YORK Unite price: USD250,000.18

TOTAL AMOUNT INSURED: USD77495.59

PREMIUM AS ARRANGED RATE AS ARRANGED TRANS. V.

FROM NEW YORK

YUNHAN Vls.663 TO

NING BO

SLG. ON OR ABT. AS PER BILL OF LADING

CONDITIONS C.I.C ALL RISKS（Including War Risk）

CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT

DOCUMENTS IN THE EVENT OF ACCIDENT WHERE BY LOSSOR DAMAGE MAY RESULT INACLAIM UNDER THIS POLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY'S AGENT AS MENTIONED HEREUNDER: CLAIM PAYABLE AT/IN NEW YOEK

American International Assurance Company, Ltd.，

New york, U.S.A

Address: 23 LINKEN AVENUE , NEW YOEK, U.S.A. TEL: 746688954 Cable:350003 Telex:33128564-35

Liuxingquan

General Manager

DATE

AS ARRANGED

(4) 海运提单

（5）普惠制产地证

（六）电提不符点

ORIGINAL

ADDRESS ：PEDESTRIAN STREET NO.12.ZHANGJIAGANG

JIANGSU CHINA 215600

TEL ：0512-58131605 58131606 TELEX ：363835 ZJGCB CN SWIFT ：BKCHCNBJ95B FAX ：0512-58132632

电提不符点通知书

DISCREPANCY ADVICE

日 期： Date

我行编号：

Our Ref. No.

TO

敬启者： Dear Sirs,

RE:

信用证号L/C NO. LCWJ600691

出票人Beneficiary

汇票期限Tenor ON 25 FEB., 2008 金额Amount USD150000,

兹收到下列银行电提的信用证项下的不符点，

不符点Discrepancy(ies)

公司签收：

Confirmation for Receipt

For XXXXX COMMERCIAL BANK OF

BEIJING

ADDRESS ：PEDESTRIAN STREET NO.12.ZHANGJIAGANG

JIANGSU CHINA 215600

TEL ：0512-58131605 58131606 TELEX ：363835 ZJGCB CN SWIFT ：BKCHCNBJ95B FAX ：0512-58132632

电提不符点通知书

discrepancy advice

日 期：

Date

我行编号：

Our Ref. No.

TO

敬启者： Dear Sirs,

RE:

信用证号L/C NO. LCWJ600691

出票人Beneficiary

汇票期限Tenor ON 25 FEB., 2008 金额Amount USD150000,

兹收到下列银行电提的信用证项下的不符点，

不符点Discrepancy(ies)

For BANK OF CHINA ZHEJAING BRANCH

HANGZHOU

不符点确认书

日 期：

Date

我行编号：

Our Ref. No.

敬启者： Dear Sirs,

RE:

信用证号L/C NO. LCWJ600691

出票人Beneficiary

汇票期限Tenor ON 25 FEB., 2008 金额Amount USD150000,

兹收到贵行寄来的信用证项下电提不符点，我公司已审核完毕， We have received one set of L/C documents from your good bank, and have processed all the 请贵行依照下列标有”X ”的内容办理： documents. Please execute our instruction marked with “x”.

[ ] 我公司接受不符点，同意见单付款

[ ] 我公司接受不符点，同意见单承兑，请于 付款

[ ] 我公司不接受不符点.

公 司 印 签

Official Signature(s)/Seal

（七）信用证撤证

------------------------------------------------------------------------- *FIN/Session/ISN :F01 .SS. .SEQ..

*Own Address :BKCHCNBJA910 BANK OF CHINA * . * HANGZHOU * (ZHEJIANG BRANCH) *Input Message Type :799 Free Format

*Sent to : CITIBANK N.A. NEW YORK

* . * Priority/Obsol.Period :Normal/100 Minutes

------------------------------------------------------------------------ 20 /+ Transaction Reference Number LCWJ600687 21 /Related Reference NEW

79 /DESCRIPTION RELATED MESSAGE

DRAWEE REFUSE TO DOCUMENTS BEN. HANDED. -

-------------------------------------------------------------------------