学习UCP600信用证的定义课件.ppt

,学习,UCP600,1,谢谢观赏,2019-8-18,一。什么是,UCP,？,UCP,是“,Uniform Customs and,Practice for Documentary Credits”,的缩,写。中文译作跟单信用证统一惯例，,简称“统一惯例”。,UCP,是国际商会出版的一份关于跟单,信用证业务的惯例条文，是指导、规范、,制约跟单信用证业务的重要国际惯例。,2,谢谢观赏,2019-8-18,二。跟单信用证,（,Documentary Letter of Credit),1.,跟单信用证简介,3,谢谢观赏,2019-8-18,国际结算方式,汇款,(Remittance),托收,(Collection),信用证,(Letter of Credit),迟期付款,(Deferred Payment),寄售,(Consignment),补偿贸易,(Compensation Trade),易货,(Barter),./.,4,谢谢观赏,2019-8-18,来料加工,(Processing with incoming,Materials),赊帐,(Open Account),福费庭,(Forfaiting),货帐保理,(Factoring),等。,经常使用的结算方式是：汇款、托收、信用证。,最主要的、广泛使用的是“信用证结算方式”,5,谢谢观赏,2019-8-18,信用证结算方式,Country A Country B,Company A,Company B,Bank A,Bank B,发货,申,请,开,证,开证,通,知,信,用,证,交,单,付,款,议付寄单,付款,付,款,赎,单,交易合同,6,谢谢观赏,2019-8-18,信用证结算方式付款的依据是“单据”，,故称为“跟单信用证”（,Documentary,Letter of Credit,或,Documentary Credit,）,简称“信用证”（,Credit,或,L/C,）,7,谢谢观赏,2019-8-18,UCP500,第二条对信用证做了详细的定义,.,国际商会还曾提到了一个简单的定义：,“,Letter of Credit is a conditional,Bank undertaking of payment”,信用证的定义,8,谢谢观赏,2019-8-18,“they(documents)appear,on their face,to be in compliance with the terms and,conditions of the Credit”,“Documents which appear on their face to be,inconsistent with one another will be,considered as not appearing on their face to,be in compliance with the terms and,conditions of the Credit”,-UCP500 Article 13-,9,谢谢观赏,2019-8-18,一套单据代表着一批货物，掌握了单据,就掌握了货物；转移了单据就转移了货,物，而且使得货物转移合法化，这就是,“货物单据化”（,Documentization of,Goods,）。,因为有了“货物单据化”，银行才可能,介入国际贸易办理结算。,10,谢谢观赏,2019-8-18,2.,信用证当事人,（,1,）开证申请人（,Applicant,）,-the party,that applies for the opening of the,Credit;,./.,11,谢谢观赏,2019-8-18,“Instructions for the issuance of a Credit,the,Credit itself,instructions for an amendment,thereto,and the amendment itself,must be,complete and precise”,“All instructions for the issuance of a Credit,and the Credit itself and,where applicable,all,instructions for an amendment thereto and,the amendment itself,must state precisely,the documents against which payment,acceptance or negotiation is to be made”,-UCP500 Article 5-,12,谢谢观赏,2019-8-18,“The Applicant bears the risk of any,ambiguity in its instructions to issue or,amend a Credit”,-,ISBP,Paragraph 2-,13,谢谢观赏,2019-8-18,（,2,）开证行（,Issuing Bank,）,-The,Bank that issues the Credit;,（,3,）通知行（,Advising Bank,）,-The,Bank that advises the Credit and/or,amendment at the request of the,Issuing Bank;,14,谢谢观赏,2019-8-18,“A Credit may be advised to a Beneficiary,through another bank(the“Advising Bank”),without engagement on the part of the,Advising Bank,but that bank,if it elects to,advise the Credit,shall take reasonable care,to check the apparent authenticity of the,Credit it advises”,-UCP500 Article 7-,15,谢谢观赏,2019-8-18,信用证通过第二通知行通知,（,Second Advising Bank,）,受益人,开证申请人,第二通知行,通知行,开证行,申,请,开,证,开证,经第二通知行通知,通知,16,谢谢观赏,2019-8-18,“By advising the credit or amendment,the second advising bank signifies that,it has checked the apparent authenticity,of the advice it has received and that,the advice accurately reflect the terms,and conditions of the credit or,amendment that has been received”,-UCP 600 Article 9c-,17,谢谢观赏,2019-8-18,（,4,）受益人（,Beneficiary,）,-The party,in whose favour the credit is issued;,18,谢谢观赏,2019-8-18,（,5,）议付行,(Negotiating Bank),The bank,authorized to negotiate documents under the,credit;,“Negotiation means the giving of value for,Draft(s)and/or document(s)by the bank,authorized to negotiate.Mere examination of,the documents without giving of value does,not constitute negotiation.,-UCP500 Article 10b-,19,谢谢观赏,2019-8-18,（,6,）付款行,(Paying Bank),The bank,on whom the draft is to be drawn;,（,7,）承兑行,(Accepting Bank),The,bank that accepts the usance draft and,pay at maturity;,20,谢谢观赏,2019-8-18,（,8,）保兑行,(Confirming Bank),The bank,that adds its confirmation to a credit;,“A confirmation of an irrevocable Credit by,another bank(the“confirming Bank”)upon,the authorization or request of the Issuing,Bank,constitutes a definite undertaking of,the Confirming Bank,in addition to that of,the Issuing Bank.”,-UCP500 Article 9b-,21,谢谢观赏,2019-8-18,（,9,）偿付行,(Reimbursing Bank),The,bank authorized by the issuing bank to,honour claims from the negotiating,bank.,如果信用证规定向第三者索偿，则议付,行就成了“索汇行”,(Claiming Bank).,偿,付行多为开证行的帐户行。,22,谢谢观赏,2019-8-18,受益人,开证申请人,通知、议付、索汇行,开证行,偿付行,申,请,开证,授,权,偿,付,通,知,交,单,议付寄单,借,记,开,证,行,帐,户,偿,付,索,汇,付,款,23,谢谢观赏,2019-8-18,“An Issuing Bank shall not be relieved from any of its,obligations to provide reimbursement if and when,reimbursement is not received by the Claiming Bank,from the Reimbursing Bank”,“The Issuing Bank shall be responsible to the,Claiming Bank for any loss of interest if,reimbursement is not provided by the Reimbursing,Bank on first demand.”,-UCP500 Article 19,关于第三者偿付，国际商会有专门规则,Uniform Rules,for Bank-to-Bank Reimbursements under,Documentary Credits,，国际商会编号第,525,号出版,物。,24,谢谢观赏,2019-8-18,3,。,信用证的独立性,“Credits,by their nature,are separate,transactions from the sales or other,contract(s)on which they may be based and,banks are in no way concerned with or bound,by such contract(s),even if any reference,whatsoever to such contract(s)is included in,the Credit”,-UCP500 Article 3-,25,谢谢观赏,2019-8-18,“In Credit operations all parties concerned,deal with documents and not with goods,services and/or other performance to which,the documents may relate”,-UCP500 Article 4,“The terms of a credit are independent of the,underlying transaction even if a credit,expressly refers to that transaction”,-,ISBP,Paragraph 1-,26,谢谢观赏,2019-8-18,对信用证的简单理解,信用证是银行开立的付款保证文件，因而它属,于“银行信用”；,信用证独立于交易和合约之外；,银行向受益人承诺付款；,付款的依据是单据，单据表面必须符合信用证,条款，单单之间必须一致；,在信用证业务中，开证银行承担着第一性付款,责任，单证相符银行必须付款，单证不符银行,有权拒付。,27,谢谢观赏,2019-8-18,信用证能否保障买卖双方的利益,？,答复是“不能说有,100%,的保证”。因为存,在着以下情况：,对于卖方,单证不符银行可以拒付；开证申请人或,开证行挑剔单据、拒绝付款。,28,谢谢观赏,2019-8-18,拒付事例,其一,国外来证要求货物装船后，通知买方的,“装船通知”中要注明：,“,Name of Shipping Companys agent,at destination”,./.,29,谢谢观赏,2019-8-18,受益人装船后发传真，文为：,“,.,Shipping Companys agent at destination:,Royal Building,38 Broadway,12,th,Floor,Room 1204,xxx city,xxx Country,Tel:xxxxxxxx,Fax:xxxxxxxx,Contact person:Mr,.Brown”,30,谢谢观赏,2019-8-18,其二,“,Bill of Lading date”,和“,on board notation”,日,期图章颜色不一样，因而拒付；,其三,开证行以未提交产地证拒付，但实际已提交；,信用证地址中的“,No.”,单据中作成了“,No”,而,拒付。议付行争辩时，开证行的答复是“,No.,and No are different in meaning”,。,31,谢谢观赏,2019-8-18,对于买方,有单证诈骗风险。因为信用证的特征（,1,）,信用证业务中有关方面处理的是单据；,（,2,）凭表面符合信用证条款的单据必须,付款；（,3,）银行对于单据的格式、真伪、,法律效力等都不负责任,.,这就使得诈骗分,子有可乘之机，伪造单据，骗取货款。,32,谢谢观赏,2019-8-18,为了保障自身的利益，,（一）卖方制做单据要符合信用证条款，,以保证凭信用证安全收汇；买方要根据,信用证条款严格审好单据，防止诈骗。,（二）只与信用可靠的客户进行贸易。,33,谢谢观赏,2019-8-18,惠布尔先生曾说过：,“,Letter of Credit can not police the,transactions”,“Do business with reliable customers,and not with rogues”,34,谢谢观赏,2019-8-18,三。,UCP,是跟单信用证发展的必然产物,“UCP”(,跟单信用证统一惯例,),简称,“统一惯,例”,已经有,70,多年的历史了,.,在,“统一惯例”诞生以前，跟单信用证业,务曾遇到一些困难,.,国际贸易买卖双方和他,们的银行,分别在两个国家,习惯法律各不相,同,加之语言隔阂,经常会对信用证条款有不,同的理解和掌握,在单据是否符合信用证条,款问题上,发生争议,.,35,谢谢观赏,2019-8-18,例如：,“分批装运”,-,如果信用证没有规定，,允许还是不允许,?,“,转运”,-,如果信用证没有规定，允许还,是不允许,?,“,大约”,幅度如何掌握,?,“,到期日是银行假日”,如何掌握,?,等等,.,36,谢谢观赏,2019-8-18,双方各执己见,各说各有理,难以判定谁是谁非,.,特别在价格暴跌货物滞销时,开证申请人和开证,银行又会在信用证条款上做文章,挑剔单据,拒,绝付款,因而争议、纠纷、诉讼不断发生，影响,了跟单信用证的使用和国际贸易的发展,.,在此情况下，客观上就产生了要求，希望跟单,信用证业务能够有一套统一的定义和解释,以便,统一掌握尺度，约束有关各方共同遵守。,37,谢谢观赏,2019-8-18,国际商会认为民族主义、保护主义会对,世界贸易制度造成严重威胁。为了缓和,个别国家强调自己的“规则”导致信用,证业务的混乱，决定创造一套建立信用,证统一性约定的规则，希望能够得到普,遍的接受，以便在互相矛盾的各国规则,情况下妥善处理解决。国际商会第一份,“统一惯例”就是在这种情况下诞生的，,在,20,世纪,30,年代实施的，迄今已经,70,多,年了。,38,谢谢观赏,2019-8-18,客观事实说明,:,有了跟单信用证就必然地,要产生,“统一惯例”,以规范跟单信用证,业务,促进跟单信用证业务的发展,.,所以,“,统一惯例”是跟单信用证业务发展的必,然产物,.,39,谢谢观赏,2019-8-18,四。,UCP,的作用及影响,规定了跟单信用证的定义；,明确了有关各方的责任,;,统一了审单掌握标准,;,澄清了含混问题,;,解决和避免了争议和纠纷,;,“,统一惯例”已经为许多国家法庭所接受作为,处理跟单信用证纠纷的判案依据,.,./.,40,谢谢观赏,2019-8-18,我国最高人民法院于,2005,年,11,月,14,日发,出公告，颁布了“最高人民法院关于审,理信用证纠纷案件若干问题的规定”，,2006,年,1,月,1,日起实行。,UCP,对于银行国际结算业务和国际贸,易业务，是一份重要的指导性惯例文献。,41,谢谢观赏,2019-8-18,五。,UCP,的修订,最近几个版本的修订情况,:,国际商会编号,开始实施日期,实施结束日期,实际实施时间,222(1962,修订本,)1963/7/1,1975/9/30,12,年,3,个月,290(1974,修订本,)1975/10/1,1984/9/30,9,年,400(1983,修订本,)1984/10/1,1993/12/1,9,年,3,个月,500(1993,修订本,)1994/1/1,将于,2007/6/30,结束,12,年,6,个月,42,谢谢观赏,2019-8-18,以上说明了大约,10,年左右，,UCP,就,要修订一次。,UCP500,修订工作开始于,2003,年,5,月。,国际商会成立了一个,9,人组成的“起草小,组”（,Drafting Group,）着手修订。,43,谢谢观赏,2019-8-18,起草小组在条文中注意了银行、运输、,保险业务的发展；研究了语言及写作风,格；删除了互相矛盾的词语和解释。重,点研究并解决了下列问题：,1,。“,on their face”,2,。“,reasonable time”,3,。使用“,Banks”,还是“,Parties”,4,。迟期付款是否允许“贴现”,./.,44,谢谢观赏,2019-8-18,5,。运输行单据,6,。专有名词是否大写,7,。无单条款,8,。是否保留“,negotiation”,方式,9,。,ISBP,10,。“,Position Paper”,45,谢谢观赏,2019-8-18,六。,UCP600,条文与,UCP500,条文的对比,1,。精简条文,“,UCP600”,条文由原来“,UCP500”,的,49,条压缩为现在的,39,条,原来重要内容和原则，,并无遗漏。,46,谢谢观赏,2019-8-18,2,。增加新内容,对跟单信用证业务中的一些重要词语做了定义。,例如：,Credit,Applicant,Issuing Bank,Confirming Bank,Advising Bank,，等,47,谢谢观赏,2019-8-18,采用新词汇,“,honour”,Honour means:,a.,to pay at sight if the credit is available by,sight payment.,b.,to incur a deferred payment undertaking and,pay at maturity if credit available by deferred,payment.,c.to accept a bill of exchange(“draft”)drawn,by the beneficiary and pay at maturity if the,credit is available by acceptance.,48,谢谢观赏,2019-8-18,“UCP600”,对,“,negotiation”,的定义,有针,对性地加写了,“,by either advancing,or agreeing to advance funds to the,beneficiary”,，使得,“付给对价”,（,giving value,）的意义更加明确,增加了新词语,“,complying presentation”,的定义,发展了,“单证相符”的概念,.,49,谢谢观赏,2019-8-18,UCP600,对于拒付后的单据处理方式，,在原来“,holding at disposal”,或,“,returning to presenter”,的基础上又增,加了两项选择：（,1,）“,until receipt of,waiver”,；（,2,）“,acting according to,instructions previously received”,。,50,谢谢观赏,2019-8-18,增加了“第二通知行”（,second advising,bank,）,UCP600,对跟单信用证业务项下费用的负,担表了态,认为,:,银行指示其他银行提供服务，,理应负担该行的有关费用,;,如果信用证规定费用,由受益人负担，而不能收到时,开证行仍有义务,负担费用,.,它又进一步表示,“,A credit or,amendment should not stipulate that the,advising to a beneficiary is conditional upon,the receipt by the advising bank or second,advising bank of its charges”.,其纠正某些银行,的无理要求和抵制“霸王条款”的态度是明确,的,.,51,谢谢观赏,2019-8-18,3,。丰富了,UCP500,原条文,“,UCP600”,第,6,条,a:“A credit available,with a nominated bank is also available,with the issuing bank.If a credit does,not state with which it is available,it is,only available with the issuing bank”,丰,富并具体化了原,“,UCP500”,第,10,条,bi,的,精神。,52,谢谢观赏,2019-8-18,“UCP600”,第,6,条,d ii:“A place for,presentation other than that of the,issuing bank is in addition to the place,of the issuing bank.In a freely,available credit,any place is a place for,presentation”,在交单地点的掌握上，明,确并发展了,“,UCP500”,第,42,条,a,关于交单,地点的概念,.,53,谢谢观赏,2019-8-18,“UCP600”,第,13,条,bi,在,“,UCP500”,第,19,条,a,的基,础上,增加规定了偿付行偿付没有到期日,.“The,reimbursement authorization should not be,subject to an expiry date”.,“UCP600”,第,14,条,k:“The shipper or consignor,of the goods indicated on any document need,not be the beneficiary of the credit”,文字巧,妙，既重申了“,UCP500”,第,31,条,iii,关于允许第,三者为发货人的规定，又用“,any document”,两字解决了过去曾长期存在过发货人不一致的,纠纷和扯皮,54,谢谢观赏,2019-8-18,“,UCP600,”,第,38,条,i,节,:,“,If the first beneficiary is,to present its own invoice and draft,if any,but,fails to do so on first demand,or the invoices,presented by the first beneficiary create,discrepancies that did not exist in the second,beneficiary,s documents and the first,beneficiary fails to correct them on first,demand,the transferring bank has the right to,present the documents as received from the,second beneficiary to the issuing bank,without,further responsibility to the first beneficiary,”,.,这,一规定维护了第二受益人的权益，这在,“,UCP500,”,中是不完整的。,55,谢谢观赏,2019-8-18,4,。审单时间最多为,5,个工作日，不再使用,“,reasonable time”,一词,5,。将,“,UCP500”,第,6,条，简单改写作,“,A,credit is irrevocable even if there is no,indication to that effect”,更加适应了当,前的业务实际。,56,谢谢观赏,2019-8-18,6,。关于修改书生效问题，,“,UCP600”,重,申了过去的原则，拟写了第,10,条,“,f”,一,节“,A provision in an amendment,containing wording to the effect that,the amendment shall become valid,unless rejected by the beneficiary within,a certain time shall be disregarded”,贯彻,了信用证的“不可撤消”原则,57,谢谢观赏,2019-8-18,7,。对“正本”单据进一步的明确,8,。删除,UCP500,已过时或不适合当前,实际的条款：,第,8,条,-,可撤消信用证,第,38,条,-,重量证明,第,5,条,同前证,9,。重新整理拟写了各种运输单据,58,谢谢观赏,2019-8-18,决定适当修改,ISBP,和,eUCP,的内容,决定拟写,UCP500,和,UCP600,的对比,宣称“,Position Paper”,不再适用,59,谢谢观赏,2019-8-18,七。逐条学习,UCP600,条文,60,谢谢观赏,2019-8-18,条文在,的对应,600,条文编号,内容,500,对应条文编号,1,适用范围,1,2,定义,新增,3,解释,新增,4,信用证与合同,3/5ai,5,单据与货物,4,6,到期日和交活地点,10/9/42,7,开证行责任,9a,8,保兑行责任,9b,9,通知信用正和修改,7/11b,10,修改,9d,./.,61,谢谢观赏,2019-8-18,11,电开和预开,11,12,指定,10,13,第三者偿付,19,14,审单标准,13/37c/21/22/31iii,15,符合的交单,9a,16,单证不符,14,17,正本和副本,20,18,商业发票,37,19,多种运输单据,26,20,提单,23,./.,62,谢谢观赏,2019-8-18,21,不可议付海运提单,24,22,租船提单,25,23,空运单据,27,24,陆运、内河运输,28,25,快递与邮寄,29/33b,26,货装舱面等,31/33d,27,洁净单据,32,28,保险单据,34/35/36,29,到期日顺延,44,30,金额货量及单价之伸缩,39./.,63,谢谢观赏,2019-8-18,31,分批装运,40/43b,32,分期装运,41,33,交单时间,45,34,免责条款,15,35,免责条款,16,36,免责条款,17,37,免责条款,18,38,可转让信用证,48,39,款项让渡,49,64,谢谢观赏,2019-8-18,UCP600,条文的排列组合与,UCP500,对比,有较大的变动，但除了所讲的那几点变动外，,UCP500,的原则、精神基本上都继承下来,了。其他变动似乎就是条文措辞和写作风格了。,总的感觉,UCP600,条文并不十分新颖或陌,生。,一位专家曾讲：,UCP500,+,ISBP,+,The,Determination of an“Original Document,就构成了,UCP600,的基本内容。这次的修,订是在贯彻它十年左右修订一次的传统做法。,65,谢谢观赏,2019-8-18,八。,UCP600,实施后单据制作、审核,及业务操作需要注意的问题,制单、交单、审单程序没有原则性的变化。,单证相符要按照新的条例来衡量。,要求单据达到（,UCP600,第,2,条中的,“,complying presentation”,的标准,即：,“,a presentation that is in accordance,with the,terms and conditions of the credit,the,applicable provision of these rules and,international standard banking practice”./.,66,谢谢观赏,2019-8-18,有其新内容。我们可以体会,到：自,ISBP,出版至,UCP600,的实,施，有着“单据掌握放宽”的趋向，以,求减少单据的“不符点”,（,discrepancy,）。这对于制单、审单工,作是有益的。,我们应深入学习惯例条文、掌握精神实,质和条纹的内在联系，以,UCP600,为,工具，做好国际贸易和国际结算业务。,67,谢谢观赏,2019-8-18,