国际贸易实务国际货款收付国贸课件.ppt

1、国际贸易实务国际货款收付国贸国际贸易实务国际货款收付国贸第一节第一节 支付工具支付工具 Currency 货币货币 Currency of the sellers country Currency of the buyers country Currency of a third country Bill 票据票据 Bill of Exchange Promissory Note Cheque or Check1.Bill of Exchange/Draft 1.1 Meaning of Draft “a bill of exchange is an unconditional order i

2、n writing,addressed by one person to another,signed by the person giving it,requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or to order According to British bills act 1882 汇票是一个人向另

3、一个人签发的，要求其见票时汇票是一个人向另一个人签发的，要求其见票时或在将来可以确定的时间，对某人或其指定人或持或在将来可以确定的时间，对某人或其指定人或持票人支付一定金额的无条件书面支付命令票人支付一定金额的无条件书面支付命令.根据根据1882年年?英国票据法英国票据法?pay a definite sum of money4It must be in writing and signed by the maker or drawer.5It must be payable on demand or at fixed or determinable future time.6It must

4、be payable to or to the order of a specific person.7It must indicate the amount to be paid in words and in figures.8 date of issue Other contents:number of bills of exchange/reason of issuing,etc.Drawn UnderL/C NO.DatePayable with interest%per annumExchange forAtSight of this first of exchange(SECON

5、D of exchange being unpaid).Pay to the order of The sum ofTo Changsha,China.DATE:Bill of exchangeNO.HUNAN MACHINERY IMPORT&EXPORT CORP.DEPT.MANGEREndorsement记名背书；记名背书；Restrictive Endorsement限制性背书限制性背书4Acceptance承兑承兑DrawerDrawer出票人PayeePayee收款人PayePayer付款人issuepresentAcceptpay2.本票本票Promissory Note A

6、Promissory note is an unconditional promise in writing made by one person(the maker)to another(the payee or the holder)，signed by the maker engaging to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or bearer.本票是一个人向另一个人签发的，保证于

7、见票时或定期或于将来可以确定的时间，对某人或其指定人或持票人支付一定金额的无条件的书面支付承诺承诺。3.支票支票cheque 支票是以银行作为付款人的即期汇票。也就是说，支票是银行存款客户向他开立账户的银行开出的，授权该银行即期支付一定金额给一特定人或其指定人或来人的无条件的书面支付命令 A cheque is an unconditional order in writing，addressed by the customer to a bank，signed by that customer authorizing the bank to pay on demand a sum certa

8、in in money to or the order of specified person or to bearer.第第2节节 支付方式支付方式1.汇付汇付 remittanceRemitter 汇款人汇款人Remitting bank汇款银行汇款银行Receiving bank汇入银行汇入银行Payee收款人收款人汇付的方式汇付的方式电汇电汇telegraphic transfer，T/T信汇信汇mail transfer，M/T票汇票汇remittance by bankers demand draft，D/DUse of Remittance Payment in Advance

9、预付货款预付货款 Cash with Order(C.W.O.)定货付现定货付现 Cash on Delivery(C.O.D.)交货付现交货付现/货到付款风险大小货到付款风险大小 应结合具体交易条件分析，例如应结合具体交易条件分析，例如EXW、DDP术语术语福步外贸论坛福步外贸论坛请教高手请教高手,COD 是交货付现还是货到付款是交货付现还是货到付款我是做机器出口的我是做机器出口的,现客人要求现客人要求50%TT IN ADVANCE,THE BALANCE IN COD,请问请问COD是交货付现，还是货到付款是交货付现，还是货到付款?这样操作风险大不大这样操作风险大不大?注注:用客人指定货

10、代用客人指定货代2.托收托收collection 一个出口商为了向国外买方收取货款，开立一张以国外买方为付款人的附有单据或不附有单据的汇票，交给它委托的银行并给该银行以托收指示，委托银行再委托其在买方所在地的分行或代理行要求进口商付款，这种支付方式为托收。债权人出具汇票委托银行向债务人收取货款的支付方式。债权人出具汇票委托银行向债务人收取货款的支付方式。2.1 托收的程序托收的程序委托人委托人（Principal）托收行托收行（Remitting bank）代收行代收行（Collecting bank）付款人付款人（Drawee,payer）1 2 发货3 托收申请书456782.2.2 托收

11、的种类托收的种类(1)(1)付付 款款 交交 单单documents against payment,documents against payment,D/PD/P 即期付款交单即期付款交单D/P at sightD/P at sight 远期付款交单远期付款交单D/P after sightD/P after sight 2承兑交单承兑交单documents against acceptance,D/A D/P对出口商风险对出口商风险大不大？大不大？v2、远洋运输情况下，远期付款交单时，进口商进口商为了抓住有利市场行情，不失时机地转售商品，希望能先行提货，只有先付款拿到提单，别无他法？思考

12、：思考：v1、近洋运输情况下的远期付款交单？例如：出口到日本，5月1日装船并制作好单据，货物5月15日到达日本目的港，单据5月20日到达代收银行。v托收进口押汇，托收进口押汇，是指代收银行给予进口商凭信托收据信托收据借单提货便利，从而向进口商融通资金的银行业务。v付款交单凭信托收据借单付款交单凭信托收据借单D/PT/Rv指出口人在办理托收申请时允许银行在进口人指出口人在办理托收申请时允许银行在进口人承兑汇票后，可以凭信托收据先行借单提货。承兑汇票后，可以凭信托收据先行借单提货。v日后进口人如汇票到期不能付款时，那么与银日后进口人如汇票到期不能付款时，那么与银行无关，一切风险概由出口人自己承担。

13、行无关，一切风险概由出口人自己承担。v注意托收进口押汇与注意托收进口押汇与D/PT/R的区别的区别v相关概念：出口押汇相关概念：出口押汇v根据进口商的资信制定适宜的授信额度v审慎选择代收行，争取由出口商指定v原那么上应由我方保险v对贸易管制和外汇管制较严的国家慎用托收v争取在进口商所在地布置好代理人v托收单据应严格按合同规定制作v熟悉?托收统一规那么?的有关规定v必要时作国际保理或向办理出口信用保险v填写托收申请书时，托收指示要明确vD/P远期注意远期天数与航程时间的间隔适宜v通过预付定金方式防止货物运回的运费 2.3 在国际贸易中应用托收应注意的问题在国际贸易中应用托收应注意的问题3.信用证

14、支付信用证支付L/C 3.1 Definition of letter of credit UCP600 Credit means any arrangement,however named or described,that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.Honour means:a.to pay at sight if the credit is available by sight pa

15、yment.b.to incur a deferred payment undertaking and pay at maturity if the credit is 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.信用证指一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证行对相符交单予以承付确实定承诺。承付指：a.如果信用证为

16、即期付款信用证，那么即期付款。b.如果信用证为延期付款信用证，那么承诺延期付款并在承诺到期日付款。c.如果信用证为承兑信用证，那么承兑受益人开出的汇票并在汇票到期日付款。信用证是信用证是银行银行开立的开立的有条件有条件的的付款承诺付款承诺3.2 使用程序使用程序开证申请人开证申请人Applicant开开 证证 行行Issuing bank通知行议付行通知行议付行Advising bank/Negotiating bank受受 益益 人人Beneficiary1234567承运人承运人Carrier8 3.3 characteristics of letter of credit busines

17、s1a banks credit rather than a traders credit 2a letter of credit is a sel-sufficient instrument3banks deal with documents rather than goods某出口公司收到一份国外开来的某出口公司收到一份国外开来的L/C，出口公司按，出口公司按L/C规定将货物装出，但在尚未将单据送交当地银行议付规定将货物装出，但在尚未将单据送交当地银行议付之前，突然接到开证行通知，称开证申请人已经倒闭，之前，突然接到开证行通知，称开证申请人已经倒闭，因此开证行不再承担付款责任。因此开证行不

18、再承担付款责任。问：出口公司如何处理？问：出口公司如何处理？如果货物还没有装出哪？如果货物还没有装出哪？3.4 classification of letter of credit1 according to the attaching of documents Means that the bill of exchange drawn by the seller should be accompanied with shipping documents.If the bill of exchange is a clean bill,the L/C is called a clean L/C.

19、2according to the adding of confirmation An irrevocable L/C confirmed by another bank named by the opening bankthe L/C drawn by the opening bank is not confirmed by another bank.3 according to the revocability of credit Revocable credit irrevocable credit Means that the opening bank may amend or rev

20、oke the credit before negotiation,acceptance or payment without agreement of the beneficiary.Means that once the L/C is opened,without agreement of the beneficiary,the opening bank cannot amend or revoke the L/C within its validity.4according to the time of payment Sight credit usuance or time credi

21、t Stipulates that the beneficiary may collect the purchase price from the bank against a sight draft.Stipulates that the beneficiary may collect the purchase price from the bank against a usance draft.UCP600 Article 6 b款信用证条款举例：信用证条款举例：credit available by payment with the issuing bank and expiring f

22、or presentation of documents at the office of the issuing bank.在信用证有效期内到开证行交单，由开证行付款在信用证有效期内到开证行交单，由开证行付款Credit available with the bank of ABC by acceptance of drafts at 30 days after sight against the documents detailed herein and beneficiarys drafts drawn on the bank of ABC.承兑信用证承兑信用证付款信用证This cre

23、dit is available by payment with the bank 议付信用证We hereby engage with you.不可议付，应直接向开证行交单。This credit is available by deferred payment with the ABC bank 延期付款信用证延期付款信用证6special creditRevolving credit Transferable creditBack-to-back creditRed clause creditvName and address of applicant；vName and address

24、 of the Issuing bank；vType of the credit；vName and address of the beneficiary；vAmount of the credit and its currency；vExpiry date of the credit and its place to be expired；vL/C number and date of issue；vDrawer and drawee as well as tenor of draft；vFull details of the goods；vFull details of the docum

25、ents to be presented；vPartial shipment and transshipment；vPort of shipment and port of discharge；vLatest date for shipment,and the latest date for presentation of documents；v instructions to the advising bank,negotiating bank or paying bank；vOther special terms and conditions；vThe undertaking clause

26、 of the issuing bank；vSubject to UCP500 or UCP600。p注意L/C中三个重要期限之间的关系p1、L/C的有效期p?UCP600?，A credit must state an expiry date for presentation.An expiry date stated for honour or negotiation will be deemed to be an expiry date for presentation.p2、L/C的装运期p一般应明确规定装运期；假设只有有效期而无装运期，可理解为二者为同一天，即“双到期。3、L/C的最

27、迟交单期的最迟交单期v信用证中的规定；v21天的规定。信用证举例：We hereby establish an irrevocable credit in your favour for account of Italia Cement Company，53 Milano Street,Milano,for a sum or sums not exceeding a total of 25,775(Pounds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s)

28、drawn on us at sight for 110%of the invoice value,accompanied by the following documents：Article 6 c.A credit must not be issued available by a draft drawn on the applicant.1.Signed Commercial Invoice in triplicate indicating Contract No.AB 801 signed on August 1,1995.2.Packing&.Weight List in tripl

29、icate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed,marked,“Freight prepaid,notifying the accountee.4.Insurance policy or certificate for 100%of invoice value,blank endorsed,covering WPA and War Risks,claims payable at London;5.Inspection Certificate

30、s on quality and weight issued by the Commodity Inspection Bureau in triplicate;6.Certificate of origin in triplicate;Evidencing shipment of 1,000 metric tons of“Parrot Brand White Portland Cement白色硅酸盐水泥,at Stg 25.57 per metric ton CIF Genoa热那亚(意大利)net shipped weight.From China to Genoa not later th

31、an January 31,1995.Partial shipments are prohibited.Tran-shipment is prohibited.This credit is valid in Italy until February 15,1996.制作单据的要求制作单据的要求信用证审核的依据信用证审核的依据1限制受益人交单结汇The documents beneficiary present should include an inspection certification signed by applicant or its agent.2限制开证行付款责任The ope

32、ning bank is obliged to payment only after goods are shipped to the port of destination.3全套清洁的货已装船的提单中的一份应先寄交买方beneficiarys certificate stating that one set of original shipping documents including orginal FORM A has been sent directly to the applicant.信用证软条款的审核信用证软条款的审核 We hereby establish an irrev

33、ocable credit in your favour for account of Italia Cement Inc.，53 Milano Street,Milano,for a sum or sums not exceeding a total of Stg.25,775(Pounds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s)drawn on us at sight for 110%of the invoice value,accompanie

34、d by the following documents：1.Signed Commercial Invoice in triplicate indicating Contract No.AB 801 signed on August 1,1995.2.Packing&.Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed,marked,“Freight prepaid,notifying the acco

35、untee.4.Insurance policy or certificate for 100%of invoice value,blank endorsed,covering WPA and War Risks,claims payable at London;5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate;6.Certificate of origin in triplicate;Evidencing shipment of 1,0

36、00 metric tons of Parrot Brand White Portland Cement,at Stg 25.57 per metric ton CIF Genoanet shipped weight.From China to Genoa not later than January 31,1995.Partial shipments are prohibited.Transhipment is prohitited.This credit is valid in Italy until February 15,1996.合同主要条款：合同主要条款：卖方：中国五矿进出口公司天

37、津分公司卖方：中国五矿进出口公司天津分公司China National Metals&Minerals Imp.&Exp.Corp.Tianjin Branch买方：意大利水泥公司买方：意大利水泥公司Italia Cement Inc.,53 Milano Street,Milano商 品 名 称：鹦 鹉 牌 波 特 兰 白 水 泥商 品 名 称：鹦 鹉 牌 波 特 兰 白 水 泥Parrot Brand White Portland Cement数量：数量：1000公吨公吨单价：每公吨单价：每公吨25.75英镑本钱加运费、保英镑本钱加运费、保险费至热那亚险费至热那亚交货期：交货期：1996年

38、年1月月31日前，允许分批日前，允许分批装运，不允许转船装运，不允许转船装运港：中国港口装运港：中国港口目的港：热那亚目的港：热那亚保险：按发票价值的保险：按发票价值的110%投保水渍险投保水渍险和战争险，在米兰索赔。和战争险，在米兰索赔。支付条款：开给中国五矿进出口公司天支付条款：开给中国五矿进出口公司天津分公司津分公司100%的不可撤销的信用证，的不可撤销的信用证，凭即期汇票支付，信用证须于凭即期汇票支付，信用证须于1996年年2月月15日前在中国天津议付有效。日前在中国天津议付有效。We hereby establish an irrevocable credit in your fav

39、our for account of Italia Cement Inc.，53 Milano Street,Milano,for a sum or sums not exceeding a total of Stg.25,775(Pounds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s)drawn on us at sight for 110%of the invoice value,accompanied by the following docume

40、nts：1.Signed Commercial Invoice in triplicate indicating Contract No.AB 801 signed on August 1,1995.2.Packing&.Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed,marked,“Freight prepaid,notifying the accountee.4.Insurance policy

41、or certificate for 100%of invoice value,blank endorsed,covering WPA and War Risks,claims payable at London;5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate;6.Certificate of origin in triplicate;Evidencing shipment of 1,000 metric tons of Parrot

42、Brand White Portland Cement,at Stg 25.57 per metric ton CIF Genoanet shipped weight.From China to Genoa not later than January 31,1995.Partial shipments are prohibited.Transhipment is prohitited.This credit is valid in Italy until February 15,1996.合同主要条款：合同主要条款：卖方：中国五矿进出口公司天津分公司卖方：中国五矿进出口公司天津分公司Chin

43、a National Metals&Minerals Imp.&Exp.Corp.Tianjin Branch买方：意大利水泥公司买方：意大利水泥公司Italia Cement Inc.,53 Milano Street,Milano商 品 名 称：鹦 鹉 牌 波 特 兰 白 水 泥商 品 名 称：鹦 鹉 牌 波 特 兰 白 水 泥Parrot Brand White Portland Cement数量：数量：1000公吨公吨单价：每公吨单价：每公吨25.75英镑本钱加运费、保英镑本钱加运费、保险费至热那亚险费至热那亚交货期：交货期：1996年年1月月31日前，允许分批日前，允许分批装运，不允

44、许转船装运，不允许转船装运港：中国港口装运港：中国港口目的港：热那亚目的港：热那亚保险：按发票价值的保险：按发票价值的110%投保水渍险投保水渍险和战争险，在米兰索赔。和战争险，在米兰索赔。支付条款：开给中国五矿进出口公司天支付条款：开给中国五矿进出口公司天津分公司津分公司100%的不可撤销的信用证，的不可撤销的信用证，凭即期汇票支付，信用证须于凭即期汇票支付，信用证须于1996年年2月月15日前在中国天津议付有效。日前在中国天津议付有效。案例分析：案例分析：D土产进出口公司与也门土产进出口公司与也门H公司成交一笔蜂蜜，合同规公司成交一笔蜂蜜，合同规定包装方式为木条箱定包装方式为木条箱wood

45、en crate包装，对方开包装，对方开来信用证中有关条款如下：来信用证中有关条款如下：“800 cases of Bee Honey,in tins of 25 kgs.Net each,2 tins to a wooden case.Full set of on board bill of lading made out to order of applicant marked freight prepaid shipment from Dalian to Aden,not later than July 31,1995.The buyers certificate that he had

46、 taken delivery of the goods at Aden is needed.请帮助该土产进出口公司审核信用证是否可承受。请帮助该土产进出口公司审核信用证是否可承受。3.7 信用证的使用及注意的问题信用证的使用及注意的问题1、Application for letter of credit2、Opening bank issue the credit 3、Notification of the credit by advising bank 4、Examination and amendment of the credit by export 5、Shipment,make t

47、he documents：制单依据和制单要：制单依据和制单要求求6、Examination and presentation of documents by export 7、Examination and negotiation the documents by negotiating bank8、Reimbursement by opening bank，importer buy the documents9、Importer take delivery 信用证项下单据填制的要求信用证项下单据填制的要求v单证一致.议付单据必须严格按照有关的信用证条款的要求填制。v单单一致.各类议付单据之间

48、必须保持一致。UCP600的要求：1、交单须与信用证条款保持一致；2、交单须与UCP600的相关适用条款保持一致；3、交单须与国际标准银行实务保持一致；?关于审核跟单信用证项下单据的国际标准银行实务?International Standard Banking Practice for the Examination of Documents under Documentary Credits，简称ISBP 2003年1月，国际商会第645号出版物。3.8 3.8 信用证的修改及修改后的制单信用证的修改及修改后的制单 本局部内容机本局部内容机动动 信用证修改的情况及出口商应注意的问题 进口商要

49、求修改信用证时出口商应注意的问题按照审核信用证的依据和要求认真审核信用证修改书 出口商要注意如何对待修改书 出口商要注意对同一修改书中的局部内容承受是无效的 出口商要求修改信用证时应注意的问题 出口商要注意修改信用证的正确路线 出口商要注意信用证中哪些是可以修改的内容 出口商要注意对需要修改的内容一次提出出口商要明确提出需要修改的内容及修改方法 出口商要注意对修改承受与否的态度出口商要注意修改信用证应及时 注意修改后的制单问题！注意修改后的制单问题！v在受益人向通知修改的银行表示承受该修改内容之前，原信用证的条款和条件对受益人仍然有效。受益人应发出承受或拒绝承受修改的通知。如受益人未提供上述通

50、知，当其提交至被指定银行或开证行的单据与信用证以及尚未表示承受的修改的要求一致时，那么该事实即视为受益人已作出承受修改的通知，并从此时起，该信用证已被修改。4.1 4.1 银行保函银行保函 Letter of Guarantee L/GLetter of Guarantee L/G1 1含义：银行应申请人的请求向第三方受益人开出的含义：银行应申请人的请求向第三方受益人开出的书面信用担保凭证，保证在申请人未能履约时，由保证书面信用担保凭证，保证在申请人未能履约时，由保证人代其履行一定金额、一定期限范围内的某种支付责任人代其履行一定金额、一定期限范围内的某种支付责任或经济赔偿责任。属于银行信用或经