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L/C
“LC”是“Letter of Credit”的英文缩写,意思是“信用证
外贸:常用贸易术语解析
L/C(Letter Of Credit) 信用证
是在国际贸易中普遍运用的一种交易方式,由银行来作中介,是一种银行信用,它的风险较低,但是交易双方向银行缴纳的费用很高,现在在交易中也出现了信用证欺诈的问题,所以使用时也应该谨慎选择。
用证按时间期限分为:
sight letter of credit 即期信用证
usance letter of credit 远期信用证
EXW——Ex Warehouse 工厂交货
当卖方在其所在地或其他指定的地点(如工场、工厂或仓库)将货物交给买方处置时,即完成交货,卖方不办理出口清关手续或将货物装上任何运输工具。
EXW 交货地点:出口国的卖方所在地;
风险转移:货交买方;
出口清关:买方;
出口税:买方;
适用的运输方式:任何方式
与客户做EXW要考虑到增值税的问题!
装运前术语-CFR
CFR(COST AND FREIGHT...Named port of destination,原来的缩写为C&F),成本加运费
采用这一贸易术语时,卖方需负责订立运输合同,按买卖合同规定的时间在装运港将货物装运到船上并支付将货物运到目的地的运费,但货物在装货港货物装上船后所发生的灭失或损坏的风险以及因发生意外事件而引起的一切额外费用应由买方承担。这一点与船上交货(FOB)术语是不同的。
韭菜1975
跟单信用证常见条款及短语跟单信用证常见条款及短语 一、Kinds of L/C 信用证类型 1.revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证 2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证 3.sight L/C/usance L/C 即期信用证/远期信用证 4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证 5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证 6.revolving L/C 循环信用证 7.L/C with T/T reimbursement clause 带电汇条款信用证 8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证 9.documentary L/C/clean L/C 跟单信用证/光票信用证 10.deferred payment L/C/anticipatory L/C 延期付款信用证/预支信用证 11.back to back L/Creciprocal L/C 对背信用证/对开信用证 12.traveller's L/C(or:circular L/C) 旅行信用证 二、L/C Parties Concerned 有关当事人 1.opener 开证人 (1)applicant 开证人(申请开证人) (2)principal 开证人(委托开证人) (3)accountee 开证人 (4)accreditor 开证人(委托开证人) (5)opener 开证人 (6)for account of Messrs 付(某人)帐 (7)at the request of Messrs 应(某人)请求 (8)on behalf of Messrs 代表某人 (9)by order of Messrs 奉(某人)之命 (10)by order of and for account of Messrs 奉(某人)之命并付其帐户 (11)at the request of and for account of Messrs 应(某人)得要求并付其帐户 (12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示 2.beneficiary 受益人 (1)beneficiary 受益人 (2)in favour of 以(某人)为受益人 (3)in one's favour 以……为受益人 (4)favouring yourselves 以你本人为受益人 3.drawee 付款人(或称受票人,指汇票) (1)to drawn on (or :upon) 以(某人)为付款人 (2)to value on 以(某人)为付款人 (3)to issued on 以(某人)为付款人 4.drawer 出票人 5.advising bank 通知行 (1)advising bank 通知行 (2)the notifying bank 通知行 (3)advised through…bank 通过……银行通知 (4)advised by airmail/cable through…bank 通过……银行航空信/电通知 6.opening bank 开证行 (1)opening bank 开证行 (2)issuing bank 开证行 (3)establishing bank 开证行 7.negotiation bank 议付行 (1)negotiating bank 议付行 (2)negotiation bank 议付行 8.paying bank 付款行 9.reimbursing bank 偿付行 10.the confirming bank 保兑行 三、Amount of the L/C 信用证金额 1.amount RMB¥… 金额:人民币 2.up to an aggregate amount of Hongkong Dollars… 累计金额最高为港币…… 3.for a sum (or :sums) not exceeding a total of GBP… 总金额不得超过英镑…… 4.to the extent of HKD… 总金额为港币…… 5.for the amount of USD… 金额为美元…… 6.for an amount not exceeding total of JPY… 金额的总数不得超过……日元的限度 四、The Stipulations for the shipping Documents 跟单条款 1.available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款 2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有(×)的单据 3.accompanied against to documents hereinafter 随附下列单据 4.accompanied by following documents 随附下列单据 5.documents required 单据要求 6.accompanied by the following documents marked(×)in duplicate 随附下列注有(×)的单据一式两份 7.drafts are to be accompanied by… 汇票要随附(指单据)…… 五、Draft(Bill of Exchange) 汇票 1.the kinds of drafts 汇票种类 (1)available by drafts at sight 凭即期汇票付款 (2)draft(s) to be drawn at 30 days sight 开立30天的期票 (3)sight drafs 即期汇票 (4)time drafts 原期汇票 2.drawn clauses 出票条款(注:即出具汇票的法律依据) (1)all darfts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款 (2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978” 汇票一式两份,以我行为抬头,并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立” (3)draft(s) drawn under this credit to be marked:“Drawn under…Bank L/C No.……Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭……银行……年……月……日(按开证日期)第……号不可撤销信用证项下开立” (4)drafts in duplicate at sight bearing the clauses“Drawn under…L/C No.…dated…” 即期汇票一式两份,注明“根据……银行信用证……号,日期……开具” (5)draft(s) so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期 (6)draft(s) bearing the clause:“Drawn under documentary credit No.…(shown above) of…Bank” 汇票注明“根据……银行跟单信用证……号(如上所示)项下开立” 六、Invoice 发票 1.signed commercial invoice 已签署的商业发票 in duplicate 一式两份 in triplicate 一式三份 in quadruplicate 一式四份 in quintuplicate 一式五份 in sextuplicate 一式六份 in septuplicate 一式七份 in octuplicate 一式八份 in nonuplicate 一式九份 in decuplicate 一式十份 2.beneficiary's original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant information. 以买方的名义开具、注明商品名称、原产国及其他有关资料,并经签署的受益人的商业发票正本至少一式八份 3.Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria. 以签署的,连同产地证明和货物价值的,输入尼日利亚的联合发票一式六份 4.beneficiary must certify on the invoice…have been sent to the accountee 受益人须在发票上证明,已将……寄交开证人 5.4% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除4%折扣 6.invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981 发票须表明:根据第……号购买证,满期日为1981年1月19日 7.documents in combined form are not acceptable 不接受联合单据 8.combined invoice is not acceptable 不接受联合发票 七、Bill of Loading 提单 1.full set shipping (company's) clean on board bill(s) of lading marked "Freight Prepaid" to order of shipper endorsed to … Bank, notifying buyers 全套装船(公司的)洁净已装船提单应注明“运费付讫”,作为以装船人指示为抬头、背书给……银行,通知买方 2.bills of lading made out in negotiable form 作成可议付形式的提单 3.clean shipped on board ocean bills of lading to order and endorsed in blank marked "Freight Prepaid" notify: importer(openers,accountee) 洁净已装船的提单空白抬头并空白背书,注明“运费付讫”,通知进口人(开证人) 4.full set of clean "on board" bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked "Freight prepaid" / "Freight Payable at Destination"
sevenweish
Documents required: 需求文件1,signed invoices in 6 copies certifying that: goods specified on the invoices are in strict conformity with the goods mentioned in profprma invoice no.XXXXXX indicating import licence noXXXXXX. 署名的发票6份副本证实:发票中显示的产品符合形式发票xxxxx完全符合,并显示进口许可证号码XXXXX2,complete set of clean "shipped on board" ocean bills of lading made out "to order" and blank endorsed, marked notify: a,XXX CO LTD. b,XXX bank ,and also claused freight paid. 全套的已装船清洁海运提单,空白抬头,空白背书,标示通知:1.XXX 有限公司2.XXX银行,并标明运费已付。3,marine and war risk insurance policies/certificate with claim payable in XX for the CIF value plus 10 pct covering WPA including SRCC THEFT oliferage non delivery warehouse to warehouse abd additional risks against rain or fresh water damage ,damage by other cargo,irrespective of percentage war clause and all risks. 3.战争海损保险保险/证明中包赔(币种)货物的CIF价值加上10%的WPA,包含SRCC THEFT 提货不着险(仓到仓)和附加的雨淋和淡水损害险,其他货物损害险,不包含战争险和一切险的比例。4,third party documents acceptable except draft and invoice. 接受第三方文件,但汇票和发票除外。Additional cond: 附加条件1,each draft must state that it is drawn under XX bankletter of credit noXXXXXX. 每一张汇票都要注明是在信用证号XXX项下的XXX银行票据下取款。2,all banking charges including reimbursement charges outside XX and our bank charges stipulated below are for the account of beneficiary. 所有的银行费用,包括XX以外的偿付费用和下述规定的我方银行的费用都由受益人承担。a,charges relating to reimbursement and payment. b,discrepancy fee of eur 10 or usd 10 for each presentation of dpcuments. A。跟偿付和付款有关的费用B。每次议付的10欧圆或是10美元的不符项扣费。3,preshipment allowed but not before the import licence date. 可以预先装运,但是不能早于进口许可日期。instructions 说明1,the amount of any draft drawn under this credit must be endorsed hereon by the negotiating bank and the presentation of each draft if nagotiated shall be a warranty by the negotiating bank that such endorsement has been made. 该信用证项下任何汇票的金额的取得都要经过议付行背书,并且每一份汇票的议付,议付行都应该出具担保证明已经过背书。2,the negotiating bank must send akk documents including drafts direct to XXX bank by courier services in 1 LOTS. 议付行必须通过快递一次性将单据,包括汇票直接寄给XXX银行。3,upon receipt of documents in strict compliance with L/C terms, at our counter we undertake to pay as per negotiating bank's.在收到与信用证条款完全一致的单据后,我方承诺根据议付行的单据兑现款项。the end.