国际贸易单证的要求流程和发展模板.doc

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第一章 国际贸易单证基础要求、
步骤和发展趋势
一、本 章 要 点
1. 国际贸易单证大致能够分为商业单据、货运单据、保险单据和金融单据等。这些单据既含有商业性，又含有法律性，所以在制作这些单据时要求做到：（1）正确，即所谓“证、同一致”，“单、证一致”，“单、单一致”，“单、货一致”。（2）完整，即信用证要求各项单据必需齐全，不可缺乏，单据种类、每种单据份数和单据本身必需项目全部必需完整。（3）立即，即处理单证要在一定时间内完成。（4）严谨，即单证中多种条款必需制订严密，单证必需经过严格审核，单证处理必需合理谨慎。国际商会《跟单信用证统一通例》要求银行在审核信用证要求一切单据时必需合理谨慎（reasonable care）。
2. 国际贸易单证出口业务步骤通常是以CIF协议或CFR协议为基础，以信用证为付款方法，其基础步骤关键包含：签署协议；组织货源；信用证和出口货源衔接；商品检验；缮制商业发票和装箱单据；缮制出口货物报关单和出口收汇核销单；托运、订舱、报关；保险；缮制运输单据；装船通知；审单；交单、议付、结汇、核销等内容。
3. 国际贸易单证进口业务步骤通常是以FOB协议为基础，以信用证为付款方法，其基础步骤关键包含：签署贸易协议；申请开立信用证；安排运输工具和装运；办理保险；审单付款；接货报关；货物抵达后检验工作；假如发觉卖方责任数量短缺或质量不符等情况，还存在索赔问题。
4. EDI是国际贸易单证发展趋势。
二、重 要 概 念
证、同一致 单、证一致 单、单一致 单、货一致
信用证 制单结汇 已装船提单 托运、报关、保险
装船批注 EDI 国际贸易单证 催证、审证、改证
三、帮助和提醒
在国际贸易中，假如采取信用证支付方法，出口商提交单据只有符合信用证要求，才能取得开证行付款，即出口方提交单据要做到所谓“单、证一致，单、单一致，单内一致”。所以，出口商要对国外开来信用证进行认真细致审核。出口商审核信用证关键依据是交易双方成交协议、国际商会《跟单信用证统一通例》第600号出版物（UCP600）、中国相关政策和要求和实际业务操作中出现具体情况。
本章关键介绍国际贸易单证业务步骤。因为信用证贯穿本书始末，故在第一章将信用证审核作为一道案例，以引出国际贸易单证这一话题，同时强调信用证业务在国际贸易中关键性。这是国际贸易单证资格考试中易考知识点，也是学生很轻易犯错地方。信用证审核基础关键点以下：
1. 商品品名、货号、规格要求和协议要求不符，这种错误通常比较轻易发觉；另外，对质量条款要求，没有采取质量机动幅度。
2. 货物数量要求和协议要求不符，轻易犯错关键是计量单位和溢短装条款（MOL）。比如：仅仅说500吨，而没有写明是公吨（M/T）、长吨（L/T），还是短吨（S/T）。
3. 货物包装条款和协议要求不符。比如：在本章案例中，协议要求纸箱装（CARTONS），而信用证中却要求采取COLORED CARTONS，显著和协议要求不符。
4. 商品价格条款和贸易术语有误。关键有：（1）商品单价四个组成部分有误（单价应包含计量单位、单位价格金额、计价货币和贸易术语）。（2）贸易术语有误。比如：出口业务中FOB后跟国外港口，这是很显著错误。（3）总金额和协议不符。（4）信用证要求总金额没有考虑到溢短装条款等。
5. 运输条款要求有误。关键包含：（1）分批装运和转运条款和协议要求不符。比如：在本章案例中，协议要求TRANSSHIPMENT ALLOWED，而信用证却要求TRANSSHIPMENT PROHIBITED。（2）装运港和目标港和协议要求不符。比如：在本章案例中，协议要求目标港为HONGKONG，而信用证却要求SINGAPORE/HONGKONG，这是显著错误。（3）装运港和目标港要求和贸易术语相矛盾。通常情况下，FOB后跟装运港，CFR、CIF后跟目标港，假如上海某企业出口一批货到日本，信用证写成FOB YOKOHAMA就是错误表示方法。（4）提单运费条款要求和贸易术语相矛盾。假如贸易术语为FOB，则提单运费条款应为“FREIGHT COLLECT”；假如贸易术语为CFR或CIF，则提单运费条款应为“FREIGHT PREPAID”。比如：本章案例中，协议要求CIF贸易术语，而信用证却要求运费条款为“FREIGHT COLLECT”，这是错误。
6. 保险条款有误。关键有：（1）保险金额和协议要求不符，关键表现为加成率。比如：在本章案例中，协议要求加成110%，而信用证却要求加成120%。（2）保险条款类别有误。现在，在中国进出口货物运输保险业务中，通常采取中国人民保险企业（PICC）要求《中国保险条款》（China Insurance Clause，C.I.C.），而国际上很多国家和地域保险企业在国际货物运输保险业务中往往采取英国保险业协会制订《协会货物条款》（Institute Cargo Clause，I.C.C.），所以在审核信用证时，要注意这一问题。比如：在本章案例中，协议要求保险条款为“ALL RISKS AND WAR RISKS AS PER CHINA INSURANCE CLAUSES”，而信用证却要求“THE INSTITUTE CARGO CLAUSES（A）, THE INSTITUTE WAR CLAUSES”。（3）保险险别有误。比如：协议要求投保ALL RISKS，信用证却要求投保ALL RISKS AND T.P.N.D。（4）有时出口方不应该提交投保单（FOB、CFR条件下），但信用证却要求出口方提交INSURANCE POLICY，应将这一条款删除。
7. 汇票条款有误。（1）付款期限和协议要求不符。比如：在本章案例中，协议要求即期（AT SIGHT），而信用证却要求远期20天（AT 20 DAYS SIGHT）。（2）没有将银行作为汇票付款人。因为依据UCP600第6条c款要求：“不得开立包含有以申请人为汇票付款人条款信用证。”所以，在信用证方法下，应根据信用证要求，以开证行或其指定付款行为付款人。倘若信用证中未指定付款人，则付款人应为开证行。
8. 相关信用证要求有误。（1）信用证性质和种类有误。比如：在本章案例中，协议要求是保兑（CONFIRMED）信用证，而信用证却要求为不保兑（WITHOUT CONFIRMATION），显著不一致。（2）信用证到期日和到期地点要求不符合协议或相关通例。通常来说，信用证到期日应为货物装运后15天或21天，到期地点一定要在出口商所在地方便于出口商立即交单。比如：本章案例中，信用证要求议付使用期地点为香港（HONGKONG），显著不符合通例，议付使用期地点应改为上海。（3）信用证金额、币种、付款期限要求和协议不一致。（4）信用证是否申明适用国际商会UCP规则条文，通常信用证全部在最终申明适用通例。比如：“THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS ( REVISION), ICC PUBLICATION NO. 600.”
9. 信用证“软条款”审核。所谓信用证“软条款”，是指在不可撤销信用证中加列一个条款，结果使开证申请人实际上控制了整笔交易，受益人处于受制于人地位，而信用证项下开证行付款承诺毫不确定、很不可靠，开证行可随时利用这种条款单方面解除其确保付款责任。带有此种条款信用证实质是变相可撤销信用证，极易造成单证不符而遭开证行拒付。这种条款在国际贸易跟单信用证业务中称为“软条款”（SOFT CLAUSE），在中国有时也称为“陷阱条款”（PITFALL CLAUSE）。比如：“The certificates of inspection would be issued and signed by authorized the applicant of L/C before shipment of cargo, which the signature will be inspected by issuing bank.”这就是经典“软条款”，实际上使开证申请人控制了整笔交易。在本章案例中，“INSPECTOR DESIGNATED BY THE BUYER”也是“软条款”，应请求删去该条款。
以下是对本章案例分析：
（1）信用证性质不符合协议要求，应将信用证不保兑（WITHOUT CONFIRMATION）改为保兑（CONFIRMED）信用证。
（2）议付地、到期地均为香港（HONGKONG），应改为上海（SHANGHAI），议付银行NANYANG COMMERCIAL BANK，LTD.H.K.应改为中国银行。
（3）汇票付款期限不符，应将AT 20 DAYS SIGHT改为AT SIGHT。
（4）转船要求和协议要求不符，应将TRANSSHIPMENT PROHIBITED改为
TRANSSHIPMENT ALLOWED。
（5）目标港不符合协议要求，协议为HONGKONG，而信用证却要求为SINGAPORE/HONGKONG，应改为HONGKONG。
（6）运费条款有误，因协议要求为CIF贸易术语，所以，应将运费条款FREIGHT COLLECT改为FREIGHT PREPAID。
（7）保险金额和协议要求不符，应将发票金额120%改为110%。
（8）保险条款有误，应将“THE INSTITUTE CARGO CLAUSE（A）, THE INSTITUTE WAR CLAUSE”改为“ALL RISKS AND WAR RISKS AS PER CHINA INSURANCE CLAUSES”。
（9）对货物包装要求和协议要求不符，应删去“COLORED”一词。
（10）检验条款应删去“THE INSPECTOR DESIGNATED BY THE BUYER”，这是信用证“软条款”。
四、习 题 详 解
1. 请依据所给协议审核信用证。

SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT
AND EXPORT CORPORATION
SALES CONFIRMATION
128 Huqiu Road Shanghai China
Tele:86-21-23140568
Fax:[phone]

TO: CONSOLIDATORS LIMITED NO.: PLW253
RM.13001-13007E,13/F, DATE: Sept.15th,
ASUA TERMINALS CENTER B.
BERTH 3,KWAI CHUNG,N.T.,HONGKONG
P.O.Box 531 HONGKONG

We hereby confirm having sold to you the following goods on terms and conditions as stated below.

NAME OF COMMODITY: Butterfly Brand Sewing Machine
SPECIFICATION: JA-115 3 Drawers Folding Cover
PACKING: Packed in wooden cases of one set each
QUANTITY: Total 5500sets
UNIT PRICE: US$ 64.00 per set CIFC3% H.K.
TOTAL AMOUNT: US$ 352 000.00
(Say U.S. dollars three hundred and fifty two thousand only)
SHIPMENT: During Oct./Nov. from Shanghai to H.K. with partial shipments and transshipment permitted.
INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.
PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment.
REMARKS: Please sign and return one copy for our file.
The Buyer: The Seller:
SHANGHAI LIGHT INDUSTRIAL PRODUCTS
CONSOLIDATORS LIMITED IMPORT & EXPORT CORPORATION
信 用 证
HONGKONG & SHANGHAI BANKING CORPORATION
QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.
TEL:[phone] FAX:[phone]

Advised through: Bank of China, NO.: CN3099/714
Shanghai Branch, DATE: Oct.2nd,
To: Shanghai Light Industrial Products
Import & Export Corp.
128 Huqiu Road
Shanghai, China
Dear Sirs,
We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330 000.00(Say U.S. dollars three hundred and thirty thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:
1. Signed commercial invoice in 6 copies.
2. Packing List in quadruplicate.
3. Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31st,.From Shanghai to HongKong, partial shipment are not permitted and transshipment is not permitted.
4. Insurance policy in 2 copies covering C.I.C for 150% invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.
5. Certificate of Origin issued by China Council for the Promotion of International Trade.
DESCRIPTION OF GOODS:
5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.K.
Drafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.
We undertake to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31st,.
SPECIAL INSTRUCTIONS:
(1) Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No., shipping marks,name of the vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negotiation.
(2) The negotiating bank is kindly requested to forward all documents to us (HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64, H.K.) in one lot by airmail.
It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision, International Chamber of Commerce Publication No.500.

Yours faithfully
For HONGKONG & SHANGHAI BANKING CORPORATION

分析：依据本章帮助和提醒部分相关信用证修改内容可知，该信用证应作以下修改：
（1）金额有误。应将金额改为“USD 352 000.00（Say U.S. dollars three hundred and fifty two thousand only）”。
（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”。
（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”。
（4）装运期有误。应将“not later than October 31st,”改为“during Oct./Nov.”。
（5）分批装运有误。应将“not”删去。
（6）保险金额有误。应将“150%”改为“110%”。
（7）包装条款有误。应将“or cartons”删去，改为“in wooden cases of one set each”。
（8）单价条款有误。应将“US$ 64.00 CIF HK”改为“US$ 64.00 per set CIFC3% HK”。
（9）交单日期有误。应将“Oct. 31st,”改为“Dec.15th,”。
2. 以海运为例，简述出口单证工作步骤图。
分析：海运出口单证工作程序图1-1所表示。

图1-1 海运出口单证工作程序示意图
3. 以海运为例，简述进口单证工作步骤图。
分析：海运进口单证工作程序图1-2所表示。

图1-2 海运进口单证工作程序示意图
五、同 步 练 习
请依据售货协议审查信用证内容，对错误之处作出修改（附销售协议和信用证）。
SALES CONTRACT
No.:01STE0621
Date: APR.6th,
卖方：上海圣仑进出口股份 买方：
THE SELLER: SHANGHAI SHENGLUN I/E CO., LTD THE BUYER: ABC CORP.
地址(Address): Shenglun Building No.499 Nanjing West Road, 地址(Address): 3/F UNITED CENTER,
Shanghai, China 95 QUEENSWAY ADMIRALTY,HK.
Fax/Tel: /7044355 Fax/ Tel: /
商品说明
Commodity, Specification, Packing, Assortment etc.
数量
Quantity
单价及价格条款
Unit Price & Terms
金额
Amount
100% COTTON PRINTED VELOUR BEACH TOWEL
SIZE: APPROX. 76X152CM
WEIGHT: 300-380G/PC
DESIGNS: ASSORTED FROM STOCK
PACKING: EACH TOWEL WITH A WASHING LABEL WITH 100% COTTON MADE IN CHINA. 12 PCS IN A PLASTIC BAG . 60PCS IN SOLE DESIGN/PER CARTON
EXPORT LICENCE AND GSP FORM A TO BE REQUIRED
1×20 FT CONTAINER
12 000 PCS

CIF PIRAEUS
(PER PC)

USD2.20
USD26 400.00
总值TOTAL VALUE:
SAY U.S. DOLLARS TWENTY SIX THOUSAND FOUR HUNDRED ONLY
总金额TOTAL AMOUNT:
USD26 400.00
装运期限
SHIPMENT: END OF APRIL
付款方法
PAYMENT: L/C AT SIGHT
转船/分批装运
TRANSSHIPMENT/PARTIAL SHIPMENTS:
ALLOWED/PROHIBITED
特约条款
SPECIAL CLAUSE:
目标港
DESTINATION: H.K.
保险
INSURANCE: BY THE SELLER COVERING ALL RISKS,
WAR RISK AS PER THE RELEVANT OCEAN MARINE
CARGO CLAUSE OF PICC DATED JAN.1st 1981.
GENERAL TERMS & CONDITIONS:
PLEASE SEE OVERLEAF
卖方(THE SELLER) (signature of authorized person)
买方(THE BUYER) (signature of authorized person)
请在本协议签字后寄回一份存档
Please sign and return one copy for our life

H.K. AND SHANGHAI BANKING CORPORATION
1 QUEEN’ S ROAD CENTRAL,
P.O. BOX 64 H.K.
TEL: [phone] FAX: [phone]
REVOCABLE
DOCUMENTARY CREDIT
NUMBER
COBF0182
DATE AND PLACE OF ISSUE
APR.9th, HONGKONG
DATE AND PLACE OF EXPIRY
MAY. 15th, HONGKONG
APPLICANT
ABC CORP.
3/F UNITED CENTER,
95 QUEENSWAY ADMIRALTY,H.K.
Fax/ Tel: /
BENEFICIARY
SHANGHAI SHENG LUN I/E CORP. LTD.
SHENGLUN BUILDING NO.499 WEST
NANJING ROAD, SHANGHAI, CHINA
ADVISING BANK
BANK OF CHINA SHANGHAI BRANCH
SHANGHAI, CHINA
USD25 000.00
SAY U.S. DOLLARS
TWENTY FIVE THOUSAND ONLY
PARTIAL SHIPMENTS ARE NOT ALLOWED
TRANSSHIPMENT
IS NOT ALLOWED
CREDIT AVAILABLE WITH
BANK OF CHINA
BY NEGOTIATION OF BENEFICIARY’S
DRAFT(S)
AT 30 DAYS AFTER SIGHT DRAWN ON
US FOR FULL INVOICE VALUE.
ACCOMPANIED BY THE FOLLOWING DOCUMENTS
SHIPMENT FROM: SHANGHAI
TO: PIRAEUS
LATEST: APR. 30th,
DOCUMENTS REQUIRED
(1) FULL SET OF 2/3 ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYERS MARKED “FREIGHT COLLECT”.
(2) SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING L/C APPLICANT’S P.O. NO.
(3) FULL SET OF INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110% OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES (CARGO) DATED APR.1st, 1983.
(4) PACKING LIST SHOWING QUANTITY, GROSS WEIGHT, NET WEIGHT AND MEASUREMENT OF EACH CARTON.
(5) CHINA GSP FORM A IN TRIPLICATE.
(6) BENEFICIARY’S CERTIFICATE CERTIFYING THAT DESIGN SHIPMENT SAMPLES HAS SET TO L/C’ APPLICANT VIA COURIER BEFORE SHIPMENT.
EVIDENCING SHIPMENT OF:
GOODS OF CHINA ORIGIN:
12 000PCS OF 100% COTTON PRINTED VELOUR BEACH TOWELS.
SIZE: 76×152CM. AT USD 2.20/PC CIF PIRAEUS
AS PER L/C APPLICANT’S P.O. NO.1288
PACKING: - EACH TOWEL WITH A WASHING LABEL WITH 100% COTTON, MADE IN CHINA.
- 12PCS/PLASTIC BAG ,60PCS IN SOLE DESIGN PACKED TO EXPORT CARTON.
OTHER TERMS AND CONDITONS:
(1) B/L MUST EVIDENCE SHIPMENT EFFECTED BY 1×20 FT CONTAINER VIA CONTAINER VESSEL ONLY.
(2) THIRD PARTY DOCUMENTS ARE ACCEPTABLE.
INSTRUCTION(S) TO NEGOTIATING BANK:
XXXXXXXXXXXX
WE HEREBY ISSUED THIS DOCUMENTARY CREDIT
IN YOUR FAVOUR. IT IS SUBJECT TO THE UNIFORM CUSTOMS AND
PRACTICE FOR DOCUMENT ARY CREDITS ( REVISION) INTERNATIONAL
CHAMBER OF COMMERCE PUBLICATION NO. 600.
YOURS FAITHFULLY
FOR HK AND SHANGHAI BANKING CORPORATION
AUTHORIZED SIGNATURE