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信用狀 (Letter of Credit) 定義

信用狀 (Letter of Credit) 定義. 開狀銀行應開狀申請人之指示及要求所簽發之文書 銀行保証付款之承諾是附有條件的 — 即受益人須提示無瑕疵的單據 得由開狀銀行本身為付款，亦得授權另一銀行為之. 保兌銀行. 開狀銀行 (Issuing BK). 通知銀行 (Advising BK) 押匯銀行 (Negotiating BK). 同一家. 授權. 3. 電傳或郵寄. 4. 通知. 5. 押匯單據. 信用狀 To: 受益人 開狀銀行. 2. 開狀申請書. 轉交銀行. 受 益 人

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信用狀 (Letter of Credit) 定義

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  1. 信用狀(Letter of Credit)定義 • 開狀銀行應開狀申請人之指示及要求所簽發之文書 • 銀行保証付款之承諾是附有條件的—即受益人須提示無瑕疵的單據 • 得由開狀銀行本身為付款，亦得授權另一銀行為之

  2. 保兌銀行 開狀銀行 (Issuing BK) 通知銀行(Advising BK) 押匯銀行(Negotiating BK) 同一家 授權 3.電傳或郵寄 4. 通知 5.押匯單據 信用狀 To:受益人 開狀銀行 2.開狀申請書 轉交銀行 受 益 人 (Beneficiary) 開狀申請人 (Applicant) 1.買賣契約

  3. 押匯單據(Documents) • Invoice (商業發票) • B/L (提單) • Insurance Policy (保險單) • Packing List (裝箱單) • Certificate of Origin (產地證明書) • Beneficiary’s Certificate (受益人證明書)

  4. 可否撤銷? 有無保兌? 可否轉讓? 匯票兌付期限 使用方式 傳遞方式 其他 Revocable ; Irrevocable Confirmed; Unconfirmed Transferable; Non-transferable Sight; Usance 有四種 By airmail; telecommunication B-B L/C; Local L/C 信用狀之種類

  5. 可否撤銷? • 可撤銷信用狀(Revocable L/C): 開狀銀行可任意修改或撤銷信用狀。 • 不可撤信用狀(Irrevocable L/C): 非經受益人同意，開狀銀行不得任意修改或撤銷信用狀。 • 分辨方法:信用狀上載明「Revocable」為可撤銷，否則為不可撤銷。

  6. 有無保兌? • 保兌信用狀(Confirmed Credit): 經通知銀行附加承諾付款。 • 無保兌信用狀(Unconfirmed Credit): 除開狀銀行外，無其他銀行附加承諾付款。 • 分辨方法:通知銀行若有聲明保兌即為保兌信用狀，否則為無保兌信用狀。 • COVERING LETTER(信用狀通知書)

  7. 可否轉讓? • 可轉讓信用狀(Transferable Credit): 受益人可將信用狀轉讓予他人使用。 • 不可轉讓信用狀(Non-transferable Credit): 受益人不可將信用狀轉讓予他人使用。 • 分辨方法:信用狀上載明「Transferable」為可轉讓，否則為不可轉讓。

  8. 匯票兌付期限 • 即期信用狀(Sight Credit): 開狀銀行見票即付。 At ------ sight… • 遠期信用狀(Usance Credit):開狀銀行見票後若干日才付款。 At 30 days sight …。 又分1. 買方遠期LC:賣方即收，買方晚付。開狀銀行予買方融資。(Discount charges, if any, are for buyer’s account)。2.賣方遠期LC:賣方晚收，買方晚付。賣方予買方(Discount charges, if any, are for seller’s account)融資

  9. 使用方式 • 即期付款(sight payment): paying bank 為開狀銀行(Issuing Bank)或指定銀行(Nominated Bank)。受益人(Beneficiary)不須簽發匯票(Draft)。 • 延期付款(deferred payment): paying bank 為開狀銀行(Issuing Bank)或指定銀行(Nominated Bank)。受益人(Beneficiary)不須簽發匯票(Draft)。 • 承兌(Acceptance): accepting bank為開狀銀行(Issuing Bank)或指定銀行(Nominated Bank)。受益人(Beneficiary)須簽發遠期匯票(Usance Draft)。 • 讓購(Negotiation): negotiating bank 為特定銀行(限押信用狀)，或 any bank(未限押信用狀)。受益人(Beneficiary)須簽發即期或遠期匯票。

  10. Sight payment L/C • Credit available with the advising bank • by sight payment by acceptance • by deferred payment by negotiation • against the documents detailed herein after sight x

  11. Deferred payment L/C • Credit available with the advising bank • by sight payment by acceptance • by deferred payment by negotiation • against the documents detailed herein at 30 days after the issuance date of B/L x

  12. Acceptance L/C • Credit available with the advising bank • by sight payment by acceptance • by deferred payment by negotiation • against the documents detailed herein • And of beneficiary’s draft at 30 days sight drawn on the issuing bank x

  13. Negotiation (Restricted) L/C • Credit available with the advising bank • by sight payment by acceptance • by deferred payment by negotiation • against the documents detailed herein • And of beneficiary’s draft at ------ sight drawn on the issuing bank x

  14. Negotiation (Unrestricted) L/C • Credit available with any bank • by sight payment by acceptance • by deferred payment by negotiation • against the documents detailed herein • And of beneficiary’s draft at 180 days sight drawn on us x

  15. 傳遞方式 • 信開信用狀(By airmail): 1.純信開信用狀，為正本L/C (operative credit); 2.郵遞證實書(mail confirmation), 隨簡電發出。 • 電開信用狀(By telecommunication):常用之傳媒為TLX或SWIFT。1.簡電(brief cable), L/C上載明「詳細後送」(full details to follow), 為預告信用狀，非正本。2.詳電(full cable), 為正本L/C。 • 分辨方法:L/C上有開狀銀行簽名者為信開信用狀; 有押密者為電開信用狀。

  16. 其他信用狀 • 轉開信用狀(Back-to-Back L/C): 憑主信用狀(Master L/C)為抵押向銀行申請開出之次信用狀(Secondary L/C)。分1.轉開國外L/C, 三角貿易常用; 2.轉開本地L/C。 • 本地信用狀(Local L/C): 開狀銀行與受益人在同一個國家或地區。分1.轉開本地L/C; 2.原始本地L/C。

  17. SWIFT L/C之特色 • 自動核對密碼 • 已遵循UCP(信用狀統一慣例)之規定 • 開狀銀行確切保證字眼之省略 • 以數字代號引導信用狀內容

  18. P.279郵遞式信用狀(提單部分) 2. Full set ofclean shipped on boardBill(s)of 全套的 清潔的 已裝船的 Lading made out to order of shipper notify 收(受)貨人 applicant and marked “Freight Prepaid” 到貨通知人 運費已付

  19. 提單上之專有名詞 • 全套的提單(Full set of B/L):船公司所簽正本提單的總份數。通常為三份。 • 清潔的提單(Clean B/L):提單上無船公司有關貨物瑕疵或包裝不良之批註。 • 已裝船提單(On board B/L):貨物裝船後才船公司才簽發提單。純海運之貿易條件適用。 • 待裝提單(Received B/L):貨物尚未裝船，船公司即簽發提單。非純海運之貿易條件適用。

  20. 提單上之專有名詞 • 託運人(shipper):為出口商; • 收貨人(consignee):為提單所有權人，視L/C之規定。 • 到貨通知人(notify party):船公司通知換領D/O之當事人。為進口商。 • Freight Prepaid(運費已付):C類交易條件 • Freight Collect(運費未付):F類交易條件

  21. P.279郵遞式信用狀(保險單部分) 3. Insurance policies or certificates in duplicate 保險單或保險證明書 兩份 endorsed in blank, for full CIF invoice value 空白背書 保險金額為CIF*110% plus 10%, covering All Risks Institute Cargo Clauses (All Risks) and Institute War Clauses (Cargo). 保險條件

  22. P.279郵遞式信用狀(提示單據特定期間) Documents and draft(s) must be presented for negotiation not later than seven(7)days after the date of issuance of the transport documents. Ucp #42 信用狀除應規定有效期限(expiry date)外，尚須定提示單據特定期間(presentation period)。若無規定，則銀行得拒絕逾提單簽發日後21日始向銀行提示之單據。 **設B/L簽發日為July 10, 2000則最晚提示日為July 17, 2000。 B/L簽發日為July 20, 2000則最晚提示日為July 27, 2000。

  23. P.279郵遞式信用狀(提示單據特定期間) 若L/C無「Documents and draft(s) must be presented for negotiation not later than seven(7)days after the date of issuance of the transport documents.」之規定 **設B/L簽發日為July 10, 2000則最晚提示日為July 30, 2000。 B/L簽發日為July 20, 2000則最晚提示日為July 30, 2000。

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