国际商务单证缮制 二、信用证 （一）概念 信用证（Letter of Credit，LC） 信用证是一种由银行依照客户的要求和指示 开立的有条件的承诺付款的书面文件。 属于银行信用。 一、信用证基本知识 （二）信用证当事人： （1）开证申请人(Applicant)。 （2）开证行(OpeningIssuing Bank。 （3）通知行(Advising/Notifying Bank。 （4）受益人(Beneficiary)。 （5）议付行(Negotiating Bank)。 （6）付款行(Paying Bank)。 (1)开证申请人(Applicant)。 向银行申请开立信用证的人,在信用证中又称开 证人(Opener)。 (2)开证行(OpeningIssuing Bank)。 接受开证申请人的委托开立信用证的银行，它 承担保证付款的责任。 (3)通知行(Advising/Notifying Bank)。 指受开证行的委托，将信用证转交出口人的银 行，它只证明信用证的真实性，不承担其他义务。 (4)受益人(Beneficiary)。 指信用证上所指定的有权使用该证的人，即出 口人或实际供货人。 (5)议付银行(Negotiating Bank)。 指愿意买入受益人交来跟单汇票的银行。 (6)付款银行(Paying Bank)。 信用证上指定付款的银行，在多数情况下，付 款行就是开证行。 （三）信用证的基本业务流程 进口商 （开证申请人 ） 轮船公司 出口商 （受益人） 进口地银行 （开证行） 出口地银行 （通知行/议付行 ） (1)商品合同 (13)提单 (14)货物 (5)发货 (6)提单 (3)转交信用证 (9)寄单索汇 (10)偿付垫款 (2 )申 请 开 证 (11 )通 知 付 款 赎 单 (12 )付 款 赎 单 (4) 通 知 信 用 证 (7) 交 单 议 付 (8) 垫 款 议 付 二、申请信用证 以信用证方式支付的贸易实务中，开立信用 证是履行进口合同的第一步，是进口业务的重要 环节，进口方必须按合同规定开立信用证。 （一）申请开立信用证的程序 向银行申请， 递交进口合同副本， 所需附件。 1.递交材料 按银行规定填写， 一式三份， 按合同规定填写， 内容明确、完整、 无词意不清的记载。 2.填写开证申请书 3.缴付保证金 4.支付开证 手续费 （二）信用证申请书内容 1.申请书正面内容 （理论与实务P200） 2.申请书反面内容 （理论与实务P200） 1.信用证申请书正面的内容 (1)申请日期； (2)申请人名称（全称）及详细地址、联系电话等； (3)申请开证的总金额； (4)与申请书相关的买卖合同号码； (5)受益人的名称(全称）及详细地址、电话号码等； (6)要求以何种方式传递信用证（电开、信开、简电 开、快递开出后紧跟着寄送电报证实书）； (7)信用证的性质（如：可撤销或不可撤销、是否加 具保兑、是否可转让等）； (8)申请开证中对所需要的单据条款，包括所需单据 的种类、份数，出具单据的机构以及其他特殊要求； (9）对汇票的要求，包括汇票的付款期限、付款人、 金额等； (10)本合同项下的货物名称、规格、数量、单价、价 格条件、唛头、包装条件及其所必需的描述； (11)对于装货期、交单期及有效期限的要求； (12)对于装运地点、交单地点及到期地点的要求； (13)对于货物是否允许分批、是否允许转运的要求； (14)对于国外议付行费用的要求及解释； (15)其他特殊要求； (16)信用证内容必须注明依据UCP 600开出，且各 项条款与规定要符合该惯例的规定和解释。 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO： Date: Beneficiary (full name and address) L/C NO. Contract No. Date and place of expiry of the credit Partial shipments Transshipment which shall be the operative instrument) Loading on board/dispatch/taking in charge at / from . Not latter than . For transportation to . Amount (both in figures and words) Description of goods: Packing: Credit available with . By . against the documents detailed herein At sight Drawn on . Terms of payment Documents required Applicant IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO： Date: Beneficiary (full name and address) L/C NO. Contract No. Date and place of expiry of the credit Partial shipments allowed not allowed Transshipme nt allowed not allowed Issue by airmail With brief advice by teletransm ission Issue by express delivery Issue by teletransmission (which shall be the operative instrument) Loading on board/dispatch/ taking in charge at / from not later than For transportation to: Amount (both in figures and words) Description of goods: Packing: Credit available with ； By sight payment acceptance negotiation deferred payment at against the documents detailed herein and beneficiarys draft (s) for % of invoice value at sight drawn on 。 Terms of payment FOB CFR CIF or other terms Documents required ( ) Other documents, if any: Certificate of Origin in 2 copies issued by authorized institution. Additional instructions: Applicant: name, signature of authorized person 根据国际商会UCP500(跟单信用证统一惯例 )，信用证业务是纯单据业务，与实际货物无 关. 信用证申请书上应按合同要求明确写出所应 出具的单据，包括单据的种类，每种单据所表示 的内容，正、副本的份数，出单人等。 一般要求提示的单据有提单（或空运单、收 货单）、发票、箱单、重量证明、保险单、数量 证明、质量证明、产地证、装船通知、商检证明 等等以及其他申请人要求的证明等。 Documents required: (marked with x) 1 .( ) Signed Commercial Invoice in 3 copies indicating invoice no. , contract no. . 2. ( ) Full set of clean on board ocean Bills of Lading made out to order of issuing bank and blank endorsed, marked “freight ( ) to collect / ( ) prepaid ( ) showing freight amount“ notifying the applicant. 3. ( ) Insurance Policy / Certificate in 2 copies for 110 % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( ) Ocean Marine Transportation / ( ) Air Transportation / ( ) Over Land Transportation / ( ) All Risks, 4. ( ) Packing List / Weight Memo in 3 copies indicating quantity / gross and net weights of each package and packing conditions as called for by the L/C. 5. ( ) Certificate of Quantity / Weight in copies issued an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 6. ( ) Certificate of Quality in copies issued by ( ) manufacturer / ( ) public recognized surveyor. 7 ( ) Beneficiarys certified copy of FAX dispatched to the accountee with after shipment advising ( ) name of vessel / ( ) date, quantity, weight and value of shipment. 8. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms. 9. ( ) Shipping Companys Certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents. Additional instructions: 1. ( ) All banking charges outside the opening bank are for beneficiarys account. 2. ( ) Documents must