信用证
一、指导内容
本次实训任务主要是熟悉信用证各项条款的内容，为下一步审证及改证工作奠定基础。
二、指导步骤及方法
信用证各条款的主要内容如下：
Issue of a Documentary Credit （ 开证行，一般为出口商的往来银行，须示开证行的信用程度决定是否需要其他银行保兑confirmation ）
Destination Bank （通知行 advising bank ）
40A Type of Documentary Credit （跟单信用证类型）
20 Letter of Credit Number （信用证号码）
31G Date of Issue （开证日期）
31D Date and Place of Expiry （信用证到期时间地点）
51D Applicant Bank （开证行）
50 Applicant （开证申请人）
59 Beneficiary （受益人）
32B Currency Code， Amount （信用证结算货币和金额）
41D Available with……by…… （指定的有关银行和信用证兑付方式）
42C Drafts at （汇票付款期限）
42D Drawee （汇票付款人受票人）
43P Partial Shipments （分装条款）
43T Transhipment （转运条款）
44A Shipping on Board/Dispatch/Packing in Charge at/ from （装船、发送和货物接收监管的地点）
44B Transportation to （货物发送的最终地）
44C Latest Date of Shipment （最迟装运期）
45A Description of Goods or Services （货物描述）
46A Documents Required： （单据要求） 例如：
1. SIGNED COMMERCIAL INVOICE IN 5 COPIES. （签字的商业发票五份 ）
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED， MARKED "FREIGHT PREPAID" NOTIFYING LIAONING OCEAN FISHING CO.， LTD. TEL 86）411-3680288 （一整套清洁已装船提单， 抬头为TO ORDER 的空白背书，且注明运费已付，通知人为LIAONING OCEAN FISHING CO.， LTD. TEL 86）411-3680288 ）
3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C. （装箱单/重量单四份， 显示每个包装产品的数量/毛净重和信用证要求的包装情况。）
4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR. （由PUBLIC RECOGNIZED SURVEYOR签发的质量证明三份。）。
5. BENEFICIARY'S CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING NAME OF VESSEL， DATE， QUANTITY， WEIGHT， VALUE OF SHIPMENT， L/C NUMBER AND CONTRACT NUMBER. （受益人证明的传真件， 在船开后三天内已将船名航次，日期，货物的数量， 重量价值，信用证号和合同号通知付款人。 ）
6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION. （当局签发的原产地证明三份）。
7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION. （当局签发的健康/检疫证明三份）。
47A ADDITIONAL INSTRUCTIONS （附加指示） 例如：
1. CHARTER PARTY B/L AND THIRD PARTY DOCUMENTS ARE ACCEPTABLE. （租船提单和第三方单据可以接受）
2. SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE. （装船期在信用证有效期内可接受 ）
3. BOTH QUANTITY AND AMOUNT 10 PERCENT MORE OR LESS ARE ALLOWED. （允许数量和金额公差在10%左右 ）
71B Charges （费用）
48 Period for Presentation （单据提示日期）
49 Confimation Instructions （保兑指示）
78 Instructions to the Paying/Accepting/Negotiating Bank： （对付款行、议付行、承兑行的指示）
1. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER， UNLESS OTHERWISE STATED ABOVE.
2. DISCREPANT DOCUMENT FEE OF USD 50.00 OR EQUAL CURRENCY WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED.
57A "Advising Through" Bank （通知行）
三、信用证样本
L/C by Negotiation
……………………………。 ……………Message Header ………………………………………
Sender： HZCBCN2HXXX
HANGZHOU CITY COMMERCIAL BANK HANGZHOU CN
Receiver BKCHCATTXXX
BANK OF CHINA （CANNADA）
TORONTO CA
……………………………。 ……………Message Text ………………………………………
27： Sequence of Total
1/1
40A： Form of Documentary Credit
IRREVOCALBE
20： Documentary Credit Number
LC2006873300604
31C： Date of Issue
061019
31D： Date and Place of Expiry
061216 IN COUNTRY OF BENEFICIARY
50： Applicant
XIAOSHAN JJJ PAPER CO.， LTD
YOUYI VILLAGE CHUNJIANG STREET
TEL： 8657163586666 FAX： 8657163586657
59： Beneficiary —— Name & Address
OGO FIBERS INC
UNIT 110， 30 WEST BEAVER CREEK
RD， RICHMOND HILL， ON， L4B 3KI
32B： Currency Code， Amount
Currency USD Amount#121，000.00#
39A： Percentage Credit Amt Tolerance
10/10
41D： Available With… By…
WITH ANY BANK
BY NEGOTIATION
42C： Draft at……
DRAFTS AT 90 DAYS AFTER SIGHT
FOR FULL INVOICE VALUE
42D： Drawee – Name & Address
HANGZHOU CITY COMMERCIAL BANK
432 FENGQI ROAD， HANGZHOU
P. R. CHINA
43P： Partial Shipments
ALLOWED
44T： Transshipment
ALLOWED
44A： On Board Disp/ Taking Charge at/f
MAIN PORT OF NORTH AMERICA
44B： For Transportation to…
SHANGHAI， CHINA
44C： Latest Date of Shipment
061125
45A： Description of Goods & / or Services
COMMODITY： WASTE PAPER， NO.3
QUANTITY： 1000.00 MTS
UNIT PRICE： USD 121.00/ MT
TOTAL AMOUNT： USD 121000.00 CFR SHANGHAI， CHINA
46A： Documents Required
。 SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING L / C NO. AND
CONTRACT NO. OGO-QX0636.
。 FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING CONSIGNED TO
APPLICANT， MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT.
。 PACKING LIST / WEIGHT MEMO IN 3 COPIES INDICATING QUANTITY， GROSS
AND NET WEIGHT OF EACH CONTAINER.
。 CERTIFICATE OF QUANTITY/WEIGHT IN 3 COPIES.
。 CERTIFICATE OF NON-WOOD PACKING MATERIAL.
。 INSPECTION CERTIFICATE IN 1 ORIGINAL ISSUED BY C.C.I.C. NORTH
AMERICA， INC.
。 CERTIFICATE OF 14 DAYS FREE TIME DETENTION FOR CONTAINERS AT
DESTINATION.
47A： Additional Conditions
。 BOTH QUANTITY AND CREDIT AMOUNT 10PCT MORE OR LESS ARE ALLOWED.
71B： Charges
ALL BANKING CHARGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF
BENEFICIARY.
48： Period for Presentation
DOCUMENTS MUST BE PRESENTED WITHIN
21 DAYS AFTER DATE OF ISSUANCE OF
THE TRANSPORT DOCUMENT BUT WITHIN
THE VALIDITY OF THE CREDIT
49： Confirmation Instructions
WITHOUT
78： Instruction To Paying / Accepting / Negotiating Bank
。 REIMBURSEMENT BY TELETRANSMISSION IS PROHIBITED.
。 ALL DOCUMENTS MUST BE SENT TO HANGZHOU CITY COMMERCIAL BANK， 432
FENGQI ROAD， HANGZHOU 310006， P. R. CHINA IN ONE LOT BY COURIER
SERVICE.
。 UPON RECEIPT OF DOCUMENTS FULLY IN COMPLIANCE WITH TERMS AND
CONDITIONS OF THIS CREDIT WE SHALL ACCEPT THE DRAFT AND REMIT THE
PROCEEDS TO YOUR DESIGNATED ACCOUNT ON MATURITY.
。 DISCREPANCY FEE OF USD50.00 OR ITS EQUIVALENT WILL BE DEDUCTED
FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE
PRESENTED.
。 THE AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF
THE CREDIT INSTRUMENT.
四、实训内容
熟悉信用证各条款内容。