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外贸单证操作：信用证
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
MT700 ISSUE OF A DOCUMENTARY CREDIT
SENDER BANK OF CHINA. HAMBURG BRANCH. GERMANY
RECEIVER BANK OF HANG ZHOU, HANGZHOU, CHINA
SEQUENCE OF TOTAL 27:1/1
FORM OF DOC. CREDIT 40A: IRREVOCABLE
DOC. CREDIT NUMBER 20:FFI67699
DATE OF ISSUE 31C:160302
APPLICABLE RULES 40E： UCP LATEST VERSION
DATE AND PLACE OF EXPIRY 31D: DATE 160407 PLACE IN GERMANY
1.常用项目
2.代码
3.具体内容
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
MT700 ISSUE OF A DOCUMENTARY CREDIT
SENDER BANK OF CHINA. HAMBURG BRANCH. GERMANY
RECEIVER BANK OF HANG ZHOU, HANGZHOU, CHINA
SEQUENCE OF TOTAL 27:1/1
FORM OF DOC. CREDIT 40A: IRREVOCABLE
DOC. CREDIT NUMBER 20:FFI67699
DATE OF ISSUE 31C:190402
APPLICABLE RULES 40E： UCP LATEST VERSION
DATE AND PLACE OF EXPIRY 31D: DATE 190507 PLACE IN GERMANY
对信用证本身的说明 主要有信用证的类型， 信用证的编号，开证银行， 开证日期， 到期日和到期地点等。
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
APPLICANT 50: SIK GMBH&CO KG
RATHAUSMARKT 66, 20095 HAMBURG. GERMANY
BENEFICIARY 59:ZHEJIANG JINYUN IMIPORET AND EXPORT CO.LTD.
118 XUEYUAN STREET, HANGZHOU, CHINA
信用证的主要关系人 (Ｐａｒｔｉｅｓ ｔｏ Ｌ / Ｃ)
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
AMOUNT 32B: CURRENCY USD AMOUNT 54450.00
AVAILABLE WITH/BY 4ID: ANY BANK IN CHINA
By NEGOTIATION
DRAFTS AT… 42C: AT60 DAYS AFTER SIGHT
DRAWEE 42A:BANK OF CHINA，NEWYORK
金额和币制 (Ａｍｏｕｎｔ ａｎｄ Ｃｕｒｒｅｎｃｙ)
汇票条款 (Ｃｌａｕｓｅ ｏｎ Ｄｒａｆｔ ｏｒ Ｂｉｌｌ ｏｆ Ｅｘｃｈａｎｇｅ)
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
PARTIAL SHIPMENT 43P： PROHIBITED
TRANSSHIPMENT 43T： ALLOWED
PORT OF LOADING/ 44E： CHINESE MAIN PORT
AIRPORT OF DEPARTURE
PORT OF DISCHARGE 44F： HAMBURG GERMANY
LATEST DATE OF SHIPMENT 44C：190507
装运条款 (Ｃｌａｕｓｅｓ ｏｎ Ｓｈｉｐｍｅｎｔ) 装运条款通常包括装运期限、 是否允许分批和转运以及装卸货港的规定。
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
DESCRIPTION OF GOODS AND/OR SERVICES
45A: 4 500 PIECES OF LADIES JACKET. AS PER ORDER NO. SIK768
STYLE NO. QUANTITY UNIT PRICE AMOUNT
L357 2250 PCS USD12.10 PC USD27225.00
L358 2250 PCS USD12.10 PC USD27225.00
AT CIF HAMBURG, GERMANY AS PER INCOTERMS 2010
货物描述 (Ｄｅｓｃｒｉｐｔｉｏｎ ｏｆ Ｇｏｏｄｓ) 货物描述一般包括货名、 品质、 数量、 单价、 价格术语， 有时还包括合同号码、 货物包 装要求等。
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
DOCUMENTS REQUIRED 46A:
+COMMERCIAL INVOICE SIGNED IN TRIPLICATE
+PACKING LIST IN TRIPLICATE
+CERTIFICATE OF ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT.
+FULL SET (3/3)OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TO APPLICANT
MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
+ INSURANCE POLICY/CERTIFICAT IN DUPLICATE ENDORSED IN BLANK FOR150% INVOICE
VALUE, COVERING ALL RISKS OF CIC OF PICC INCL. WAREHOUSE TO WAREHOUSE AND I.O.P
AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.
+CERTIFICATE OF QUALITY ISSUED BY THE CHINA ENTRY-EXIT INSPECTION AND QUARANTINE
BUREAU CERTIFYING THAT ALL PRODUCTS WILL BE MADE OUT OF AZO FREE, PAH FREE
AND PHTHALATES FREE MATERIALS.
+SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL,DATE OF SHIPMENT.
MARKS,QUANTITY,NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT
WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.
单据条款 (Ｃｌａｕｓｅｓ ｏｎ Ｄｏｃｕｍｅｎｔｓ) 该条款对单据的种类和份数进行规定 通常要求提交的单据有: 商业发票 (Ｃｏｍｍｅｒｃｉａｌ Ｉｎｖｏｉｃｅ)、 装箱单 (Ｐａｃｋｉｎｇ Ｌｉｓｔ)、 提单 (Ｂｉｌｌ ｏｆ Ｌａｄｉｎｇ)、 保险单 (Ｉｎｓｕｒａｎｃｅ Ｐｏｌｉｃｙ)、 原产地 证 (Ｃｅｒｔｉｆｉｃａｔｅ ｏｆ Ｏｒｉｇｉｎ)、 检验证书 ( Ｉｎｓｐｅｃｔｉｏｎ Ｃｅｒｔｉｆｉｃａｔｅ)、 受益人证明书 ( Ｂｅｎｅｆｉｃｉａｒｙ ｓ Ｃｅｒｔｉｆｉｃａｔｅ)、 装船通知 (Ｓｈｉｐｐｉｎｇ Ａｄｖｉｃｅ) 等。
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
ADDITIONAL CONDITION 47A:
+DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE.
+THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE
QUOTED ON ALL DOCUMENTS.
+IMORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED.
+TRANSSHIPMENT ALLOWED AT HONGKONG ONLY.
+SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF LADING ARE NOT ACCEPTABLE.
+SHIPMENT MUST BE EFFECTED BY 1x40'FULL CONTAINER LOAD.B/L TO SHOW EVIDENCE OF
THIS EFFECT IS REQUIRED.
+ONE COPY OF BILL OF LADING,COMMERCIAL INNOICE AND PACKING LIST SHOULD BE
MAILED TO THE APPLICANT BY DHL WITHIN THREE DAYS AFTER BILL OF LADING DATE.
BENEFICIARY'S CERTIFICATE TO THIS EFFECT IS REQUIRED.
+ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT ADISCREPANCY FEE
OF USD60.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT.THIS CHARGE WILL
BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT
THE APPLICANT FOR A WAIVER.
特别条款 (Ｓｐｅｃｉａｌ Ｃｌａｕｓｅｓ / Ｃｏｎｄｉｔｉｏｎｓ) 银行的具体和特别要求。
2019年4月2日， 浙江金苑进出口有限公司外贸单证员陈红收到了杭州银行国际业务部的信用证通知函，告知SIK GmBH & Co.KG已经通过中国银行汉堡分行开来信用证，信用证内容如下：
CHARGES 71B:ALL CHARGES AND COMMISSIONS OUTSIDE GERMANY ARE FOR ACCOUNT OF BENEEICIARY INCLUDING REIMBURSING FEE.
PERIOD FOR PRESENTATION 48:WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT.
CONFIRMATION INSTRUCTION 49:WITHOUT
REIMBURSING BANK 53A:BANK OF CHINA,NEW YORK
INFORMATION TO 78:ALL DOCUMENTS ARE TO BE REMITTED IN ONE
PRESENTING BANK LOTS BY COURIER TO BANK OF CHINA HAMBURG BRANCH,TRADE FINANCE SERVICES,
RATHAUSMARKT 5,20095 HAMBURG,GERMANY.
信用证有关费用，交单指示，和适用的惯例文句 等等
（包括佣金、 折扣、 银行费用、 议付和索偿等的规定）。
。
审核信用证类型,开证日期,有效期
MT700 ISSUE OF A DOCUMENTARY CREDIT
SENDER BANK OF CHINA. HAMBURG BRANCH. GERMANY
RECEIVER BANK OF HANG ZHOU, HANGZHOU, CHINA
SEQUENCE OF TOTAL 27:1/1
FORM OF DOC. CREDIT 40A: IRREVOCABLE
DOC. CREDIT NUMBER 20:FFI67699
DATE OF ISSUE 31C:190402
APPLICABLE RULES 40E： UCP LATEST VERSION
DATE AND PLACE OF EXPIRY 31D: DATE 190507 PLACE IN GERMANY
31D：信用证规定效期和交单地点分别是2019年5月7日和德国错误，正确的是最迟装运日期加15天（190601）和中国；
审核信用证的当事人
APPLICANT 50: SIK GMBH&CO KG
RATHAUSMARKT 66, 20095 HAMBURG. GERMANY
BENEFICIARY 59:ZHEJIANG JINYUN IMIPORET AND EXPORT CO.LTD.
118 XUEYUAN STREET, HANGZHOU, CHINA
59：信用证中受益人名称“JINYUN”错误，正确的是“JINYUAN”；
审核信用证的金额，兑付方式和汇票条款
AMOUNT 32B: CURRENCY USD AMOUNT 54450.00
AVAILABLE WITH/BY 4ID: ANY BANK IN CHINA
By NEGOTIATION
DRAFTS AT… 42C: AT60 DAYS AFTER SIGHT
DRAWEE 42A:BANK OF CHINA，NEWYORK
32B：信用证中的金额“USD54450.00”错误，正确的应该是“USD54000.00”；
42C: 信用证中汇票的付款期限“AT 60 DAYS AFTER SIGHT”错误，正确的是“AT SIGHT”；
39A：信用证中漏开了信用证金额允许浮动的最大范围条款，05/05；
审核信用证的装运条款，装运期和最迟装运日
PARTIAL SHIPMENT 43P： PROHIBITED
TRANSSHIPMENT 43T： ALLOWED
PORT OF LOADING/ 44E： CHINESE MAIN PORT
AIRPORT OF DEPARTURE
PORT OF DISCHARGE 44F： HAMBURG GERMANY
LATEST DATE OF SHIPMENT 44C：190502
44E： 信用证装运港（CHINESE MAIN PORT)与合同规定不一致，合同中装运港是上海。
44C:信用证中最迟装运日期2019年5月2日错误，根据合同应该为开证日期后的45天，因为开证日期为2019年4月2日，所以最迟装运日期应该是2019年5月17日；
审核货物描述
DESCRIPTION OF GOODS AND/OR SERVICES
45A: 4 500 PIECES OF LADIES JACKET. AS PER ORDER NO. SIK768
STYLE NO. QUANTITY UNIT PRICE AMOUNT
L357 2250 PCS USD12.10 PC USD27225.00
L358 2250 PCS USD12.10 PC USD27225.00
AT CIF HAMBURG, GERMANY AS PER INCOTERMS 2010
45A：信用证中的单价“USD12.10/PC”与金额“USD54450.00”错误，正确的应该是“USD12.00/PC”和“USD54000.00”；
审核单据要求
DOCUMENTS REQUIRED 46A:
+COMMERCIAL INVOICE SIGNED IN TRIPLICATE
+PACKING LIST IN TRIPLICATE
+CERTIFICATE OF ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT.
+FULL SET (3/3)OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TO APPLICANT
MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
+ INSURANCE POLICY/CERTIFICAT IN DUPLICATE ENDORSED IN BLANK FOR150% INVOICE
VALUE, COVERING ALL RISKS OF CIC OF PICC INCL. WAREHOUSE TO WAREHOUSE AND I.O.P
AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.
+CERTIFICATE OF QUALITY ISSUED BY THE CHINA ENTRY-EXIT INSPECTION AND QUARANTINE
BUREAU CERTIFYING THAT ALL PRODUCTS WILL BE MADE OUT OF AZO FREE, PAH FREE
AND PHTHALATES FREE MATERIALS.
+SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL,DATE OF SHIPMENT.
MARKS,QUANTITY,NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT
WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.
46A: 信用证海运提单条款中提单抬头“TO APPLICANT”对受益人非常不利，应该为“TO ORDER”；
46A: 信用证保险单据条款中投保金额比例“150% INVOICE VALUE”错误，
正确的是“110% INVOICE VALUE”；
审核附加条款，软条款和漏开条款
ADDITIONAL CONDITION 47A:
+DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE.
+THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE
QUOTED ON ALL DOCUMENTS.
+TRANSSHIPMENT ALLOWED AT HONGKONG ONLY.
+SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF LADING ARE NOT ACCEPTABLE.
+SHIPMENT MUST BE EFFECTED BY 1x40'FULL CONTAINER LOAD.B/L TO SHOW EVIDENCE OF
THIS EFFECT IS REQUIRED.
+ONE COPY OF BILL OF LADING,COMMERCIAL INNOICE AND PACKING LIST SHOULD BE
MAILED TO THE APPLICANT BY DHL WITHIN THREE DAYS AFTER BILL OF LADING DATE.
BENEFICIARY'S CERTIFICATE TO THIS EFFECT IS REQUIRED.
+ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT ADISCREPANCY FEE
OF USD60.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT.THIS CHARGE WILL
BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT
THE APPLICANT FOR A WAIVER.
47A： 信用证特别条款中规定只允许在香港转船与合同规定不一致，应该是允许转船；
信用证漏开了一个重要的外贸合同条款：“MORE OR LESS 5% OF QUANTITY OF GOODS AND CREDIT AMOUNT IS ALLOWED.”这对于受益人来讲，非常不利，大大限制了操作的弹性，应增加该条款。
审核费用，保兑条款
CHARGES 71B:ALL CHARGES AND COMMISSIONS OUTSIDE GERMANY ARE FOR ACCOUNT OF BENEEICIARY INCLUDING REIMBURSING FEE.
PERIOD FOR PRESENTATION 48:WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT.
CONFIRMATION INSTRUCTION 49:WITHOUT
REIMBURSING BANK 53A:BANK OF CHINA,NEW YORK
INFORMATION TO 78:ALL DOCUMENTS ARE TO BE REMITTED IN ONE
PRESENTING BANK LOTS BY COURIER TO BANK OF CHINA HAMBURG BRANCH,TRADE FINANCE SERVICES,
RATHAUSMARKT 5,20095 HAMBURG,GERMANY.
71B：信用证费用条款“ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING FEE.”不合理。应改为“EXCLUDING .”
48：信用证交单期“WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT”错误，根据合同，应该为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；
78：信用证交单行指示条款中，一批寄单不合理，改为分两批寄单；
外贸单证员向外贸业务员提出的信用证修改意见
1、31D：信用证规定效期和交单地点分别是2019年5月7日和德国错误，
正确的是最迟装运日期加15天（190601）和中国；
2、59：信用证中受益人名称“JINYUN”错误，正确的是“JINYUAN”；
3、32B、45A：信用证中的单价“USD12.10/PC”与金额“USD54450.00”错误，正确的应该是“USD12.00/PC”和“USD54000.00”；
4、42C: 信用证中汇票的付款期限“AT 60 DAYS AFTER SIGHT”错误，
正确的是“AT SIGHT”；
5、44E： 信用证装运港（CHINESE MAIN PORT)与合同规定不一致，合同中装运港是上海。
外贸单证员向外贸业务员提出的信用证修改意见
6、44C:信用证中最迟装运日期2019年5月2日错误，根据合同应该为开证日期后的45天，因为开证日期为2019年4月2日，所以最迟装运日期应该是2019年5月17日；
因此，修改时，最迟装运日期要改为信用证修改日期后的45天；
7、46A: 信用证海运提单条款中提单抬头“TO APPLICANT”对受益人非常不利，
应该为“TO ORDER”；
8、46A: 信用证保险单据条款中投保金额比例“150% INVOICE VALUE”错误，
正确的是“110% INVOICE VALUE”；
9、47A： 信用证特别条款中规定只允许在香港转船与合同规定不一致，应该是允许转船；
外贸单证员向外贸业务员提出的信用证修改意见
10、71B：信用证费用条款“ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING FEE.”不合理。应改为“ALL CHARGES AND COMMISSIONS OUT OF GERMANY ARE FOR ACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE.”
11、48：信用证交单期“WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT”错误，
根据合同，应该为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；
12、78：信用证交单行指示条款中，一批寄单不合理，改为分两批寄单；
13、39A：信用证漏开了一个重要的外贸合同条款：“MORE OR LESS 5% OF
QUANTITY OF GOODS AND CREDIT AMOUNT IS ALLOWED.”这对于受
益人来讲，非常不利，大大限制了操作的弹性，应增加该条款。
审证审核内容
1. 该信用证类型及编号
2. 开证日期
3. 到期日及地点
4. 信用证总金额
5. 货物是什么
6. 开证申请人及受益人
7. 运输是否允许分批转运
8. 装运地和目的地
9. 汇票期限和付款人
10. 支付方式及类型
11. 最迟装运期
12. 单据要求
13. 附加条件是什么？
14. 是否保兑？银行费用谁支付？
15. 是否有漏开条款和软条款？
1. 在L/C项下， 根据合同审核信用证， 合同是审证依据；根据信用证审核单据， 信用证是制单审单的依据；
2. 在托收和汇付项下， 根据合同审核单据， 合同是制单审单的依据。
3. CIF 条件下， 装船通知3天内发， CFR条件下，装船通知1天内发。
4. L/C和COLLECTION支付方式下，提单收货人是指示抬头，T/T支付方式下，提单收货人是记名抬头。
5. L/C的交单期要满足两个条件：1. L/C有效期之内，2. 装运日后21天之内。
一般规定在最迟装运日后15天内交单。
6. L/C支付方式下，付款人是开证行或者开证行指定的一家银行；托收和汇付方式下，付款人是进口方。
7. 关于银行费用， 在进口国产生的费用由进口方承担，进口国以外的费用由出口方承担。
Confirmed 保兑的
审核L/C要点梳理：

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