让我们来看一个信用证常见的格式: LETTER OF CREDIT :40A: form of ***umentary credit IRREVOCABLE :20: ***umentary credit number 764351 :31C: date of issue 12TH AUG. 2005 :31D: date of expiry 30TH SEP.2005 Place of expiry CHINA :51A: applicant bank HONGKONG AND SHANGHAI BANKCORP :50:? applicant KINGHOME TRADE CO.,LTD 23567DOMINGGO RD. COWCITY CAUSA TEL:467 897623 :59:? beneficiary SHANGHAI DACHANGHANG CO.,LTD 18/F INGMAO BUILING NO.88 XUJIAHU RD SHANGHAI TEL86 21 88821903 :32B: currency code, amount USD6200.00 :41D:? available. With… by… ANY BANK FOR NEGOTITAON :42C:?? drafts…at… SIGHT :43P:? partial shipment allowed :43T:? transshipment allowed :44:?? loading on board SHANGH :44B:? for transportatior to… ROTTERDAM :44C:? latest date on shipment *域名隐藏* .2005 :45A:? description of goods and/or sercices GLASS CANDLEHDLADER ITEM NO.025 100PCS Packed IN 8 CTNS :46A:?? ***uments required ?IN THREEFOLD UNLESS OTHERWSE SPECIED: ?SIGNED COMERCIAL INVOICE 3 FOLD ?INSURANCE POLICY OR CERTIFICATE,ENDORSED IN BLANK,COVERING ALL RISKS AND WAR RISKS ?FULL SET CLEAN ON BOARD BILL(S) OF LADING MADE OUT OUR ORDER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID AND NOTFYING APPLICANT ?PACKING LIST :47A:? additional conditions SHORT PORMABLANK BACK B/L IS NOT ACCEPTABLE :71B:?? charges ALL BANKING CHARGES OUTSIDE THE OFENING BANK ARE FOR BENEFICALARYS ACCOUNT :48:?? period for presentation ALL ***UMENT MUST BE PRESEBTED WITHIN 10 DAYS AFTER DATE OF ISSUANCE OF THE B/L, BUT WITHIN THE VALIDITY OF THIS L/C VALIPITY OF THIS L/C :49:?? confirmation instruction; WITHOUT 所以,通过信用证页面左侧的条款编号,就可以迅速识别和查询条款内容。比如看到编号为71B的条款,就知道是说明银行手续费划分承担的;而如果要查看信用证的***后交货装船期,只需直接查找44C即可。 通过条款编号来识别,是初学者审核信用证的好办法。 下列是与受益人相关的条款列表。这些条款会根据需要选用在信用证中。此外还有些条款,是银行间内部联系所用,与受益人无直接关系,初学者不必深究。 条款编号? 条款属性 20??? ***UMENTARY CREDIT HUMBER(信用证号码) 23??? REFERENCE TO PRE-ADVICE(预先通知号码) 27??? SEQUENCE OF TOTAL(电文页次) 31C?? DATE OF ISSUE(开证日期)如果这项没有填表,则开证日期为电文的发送日期。 31D?? DATE AND PLACE OF EXPIRY(信用证有效期和有效地点)该日期为***后交单的日期 32B?? CURRENCY CODE, AMOUNT(信用证结算的货币和金额) 39A?? PERCENTAGE CREDIT AMOUNT TOLERANCE(信用证金额上下浮动允许的***范围)该项目的表达方法较为特殊,数值表示百分比的数值,如:5/5,表示上下浮动***为5%。 39B??? MAXIMUN CREDIT AMOUNT(信用证***限制金额) 39C??? ADDITIONAL AMOUNTS COVERED(额外金额)表示信用证所涉及的保险费、利息、运费等金额。 40A??? FORM OF ***UMENTARY CREDIT(跟单信用证形式)跟单信用证有六种形式; (1)IRREVOCABLE(不可撤销跟单信用证) (2)REVOCABLE(可撤销信用证) (3)IRREVOCABLE TRANSFERABLE(不可撤销可转让跟单信用证) (4)REVOCABLE TRANSFERABLE(可撤销可转让跟单信用证) (5)IRREVOCABLE STANDBY(可撤销备用信用证) (6)REVOCABLE STANDBY(可撤销备用信用证) 41A?? AVAILABLE WITH…BY…(***的有关银行及信用证总付的方式) (1)***银行作为付款、承兑、议付。 (2)兑付的方式有5种:BY PAYMENT(即期付款);BY ACCEPTABLE(远期承兑);BY NEGOTIATION(议付);BY DEF PAYMENT(迟期付款);BY MIXED PAYMENT(混合付款)。 (3)如果是自由议付信用证,对该信用证的议付地点不做限制,该项目代号为:41D,内容为:ANY BANK IN… 42A? DRAWEE(汇票付款人)必须与42C同时出现。 42C? DRAFTS AT。。。(汇票付款日期)必须与42A同时出现 42M? MIXED PAYMENT ***AILS(混合付款条款) 42P?? DEFERRED PAYMENT ***AILS(迟期付款条款) 43P?? PARTIAL SHIPPMENTS(分装条款)表示该信用证的货物是否可以分批装运。 43T?? TRANSSHIPMENT(转运条款)表示该信用证是直接到达,还是通过转运到达。 44A?? LOADING ON BOARD/DI***TCH/TAKEING IN CHARGE AT/FORM(装船、发运和接收监管的地点) 44B?? FOR TRANSPORTATION TO。。。(货物发运的***终地) 44C?? LATEST DATE OF SHIPMENT(***后装船工期)装船的***迟的日期。 44C与44D不能同时出现。 44D?? SHIPMENT PERIOD(船期) 45A?? DESCRIPTION OF GOODS AND/OR SERVICE(货物描述)货物的情况、价格条款。 46A?? ***UMENTS REQUIRED(单据要求)各种单据的要求 47A?? ADDITIONAL CONDITIONS(特别条款) 48??? PERIOD FOR PRESENTATION(交单期限)表明开立运输单据后多少天内交单。
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