1、 信用證審核要點：1 信用證的性質(zhì)(form of document)：應(yīng)都是不可撤消的信用證irrevocble2. 信用證的有效期（EXPIRY DATE ）：一般在最遲裝運日期后加上15天， 如合同證中沒有告訴具體的裝運日期，只說：no later than December ,1998 .則最遲裝運日期視為12月31號。如果信用證中說：latesrt date of shipment: December 15 , 則要求對方修改。信用證的有效地（EXPIRY PLACE ）：一般應(yīng)規(guī)定在受益人所在地到期，如規(guī)定在開證行所在地到期，因出口人無法掌握郵遞單據(jù)的時間，稍有延誤即可造成信用證的

2、過期。因此，對開證行所在地到期的信用證，出口商應(yīng)請開證人修改為在受益人所在地到期，以利向當(dāng)?shù)劂y行交單議付。3，信用證金額（AMOUNT）：大小寫都要有，且應(yīng)當(dāng)一致。一般情況下信用證金額應(yīng)與合同一致，如合同中有益短裝條款： with 5 % more or less both in amount and quantity at the sellers option ; 原合同金額是US720,000.00 ，則信用證最高金額是720,000 x 105%=756,000 最低金額是756,000 x 95% = 733,320，在US 733320756,000之間就不用改，否則就要要求修改。4

3、信用證開征申請人（APPLICANT）名稱和地址：是否與合同的買方名稱和地址（包括傳真、電話號碼等）完全一致，否則就要要求修改。5信用證收益人（BENEFICIARY ）名稱和地址：是否與合同的賣方名稱和地址（包括傳真、電話號碼等）完全一致，否則就要要求修改。5分批（PARTIAL SHIPMENT ）和轉(zhuǎn)運（TRANSHIPMENT）：應(yīng)該與合同完全一致，合同規(guī)定ALLOWED ，信用證規(guī)定 PROHIBITED，則要求修改。6 匯票條款：（AVAILABLE WITH /BY DRAFT AT ）：應(yīng)與合同完全一致，合同說 AT SIGHT， 表示即期匯票， 信用證中卻說AT 30 DAY

4、S AFTER SIGHT ，則變成了見票后30天付款的遠(yuǎn)期匯票，則要求對方修改。 再比如：合同中規(guī)定：PAYMENT： BY IRREVOCABLE L/C AT 30 DAYS AFTER B/L。而信用證中卻說BY IRREVOCABLE L/C AT 30 DAYS AFTER SIGHT。則要求對方改證。7裝運港（LOADING IN CHARGE ）和目的港（FOR TRANSPORTATION TO ）：應(yīng)與合同一致，但是如果合同規(guī)定：SHIPMENT ： FROM SHANGHAI TO TORONTO， 信用證規(guī)定 FROM CHINESE PORT TO TORONTO，則

5、不需要改證，因為上海也屬于中國的港口，而且對我們有利。8貨物描述（DESCRIPTION OF GOODS）：注意這里會出現(xiàn)合同號、品名、規(guī)格、型號、數(shù)量、單價、總價，包裝，貿(mào)易術(shù)語等信息，要與合同完全一致。否則要求修改。9單據(jù)條款：1 提單條款：提單中要標(biāo)明“FERIGHT PREPAID ”或“FERIGHT COLLECTION ”，要注意審核是否與貿(mào)易術(shù)語一致。如果是CIF、 CFR 賣方付運費，就標(biāo)“FERIGHT PREPAID“。FOB就標(biāo)“FERIGHT COLLECTION ”，否則要求對方該證。2 保險單條款：保險金額應(yīng)與合同規(guī)定的一致，一般是發(fā)票金額的110%，如果與發(fā)票

6、不一至要求修改。注意表達方式：to be covererd for 110% of full invoice value. 還可以說：to be covererd for full invoice value. Plus 10%. 這里是指發(fā)票金額加10%，就是110%。千萬不能是to be covererd for full invoice value. Plus 110%.，否則就變成了發(fā)票金額加110%，就是210%，這鐘情況是要求修改的。此外保險險別和保險依據(jù)也應(yīng)和合同一致，否則要求修改。注意：CIC指中國保險條款，ICC指倫敦協(xié)會貨物保險條款，不要混淆。保險依據(jù)不一樣也要求修改。3

7、尤其注意信用證中的“軟條款“，所謂軟條款是指置出口方不利地位的彈性條款。即信用證中無法由受益人控制的條款。（見課本32頁）信用證相關(guān)軟條款： 1開證申請人通知船公司、船名、裝船日期、目的港、驗貨人，受益人才能裝船。2信用證開出后咱不生效，帶進口許可證簽發(fā)后通知生效，或待貨樣申請人確認(rèn)后生效。31/3正本提單直寄開正申請人4信用證到期地點在開證所在國，有效期在開證行所在國。5信用證限制運輸船只，船齡或航線條款等條款6品質(zhì)檢驗證書需由開正證申請人或者其授權(quán)者簽發(fā)，由開證行核實，并與開證行印鑒相符。7收貨收據(jù)有開證申請人簽發(fā)或者核實。8自相矛盾，即規(guī)定允許提交聯(lián)運提單，又規(guī)定禁止轉(zhuǎn)船。9規(guī)定受益人提

8、交的單據(jù)，如要求使用CMR運輸單據(jù)，（我國沒有參加國際公路貨物運輸合同公約，所以我國的承運人無法開出CMR運輸單據(jù)。10易腐貨物要求受益人先寄一份提單，持此提單可先行提貨。11產(chǎn)地證書簽發(fā)晚與提單日，這會被懷疑未經(jīng)檢驗先裝船，裝船后檢驗。12信用證規(guī)定指定貨代出具聯(lián)運提單，當(dāng)一程海運后，二程境外改空運，容易被收貨人不憑正本聯(lián)運提單提貨。13信用證規(guī)定受益人在貨物裝運后如果不及時寄1/3提單，開證申請人將不寄客檢證，使受益人難以議付單據(jù)。四、軟條款舉例：1. 要求受益人接受客檢證條款This credit is subject to UCP 600. Concerning documents N

9、O. 7 (Fax of inspection certificate issued by Mr. Dochez or SGS before shipment), a certified true copy of fax sent by applicant shall be transmitted to the issuing bank. If copy of fax presented by beneficiary as per terms of this letter of credit is not conform with copy in possession of issuing b

10、ank the documents shall be refused by the bank and will approach applicant for agreement.本信用證受600條款的約束。有關(guān)單證7（裝船前由Dochez 先生or SGS出具檢驗證書的傳真件），開證申請人會將經(jīng)核準(zhǔn)無誤的傳真副本寄送給開證行。如果受益人根據(jù)本信用證條款所提示的傳真件副本與開證行所持副本不相一致，開證行將拒付本單證，并接洽開證申請人征詢處理意見。The certificate of inspection would be issued and signed by the authorized,

11、Mr.Benchaiwong, of the applicant of L/C before shipment od cargo whose signature will be inspected by the issuing bank.檢驗證書應(yīng)于貨物裝運前開立并由開證申請人授權(quán)的簽字人Benchaiwong先生簽字，改簽字必須由開證行檢驗。 The certificate of inspection would be issued and signed by authorized the applicant of L/C before the shipment of cargo, whic

12、h the signature will be inspected by issued bank.貨物裝船前檢驗。驗證書有授權(quán)的開證申請人簽發(fā)檢驗。簽字由開證行審核。2.信用證開出后暫不生效，要等開證行另行通知或以修改書通知生效條款This credit is non-operative unless the name of carrying vessel has been advised by L/C opening bank inform of a L/C amendment to beneficiary.本證尚未生效，除非載貨的船名已被本證開證行以改證的方式通知受益人。Shipment

13、can only be effected upon receipt of an amendment of this credit advising name of carrying vessel and shipment date.裝運只有在收到指定運輸船名和裝運日期的信用證修改書后方能實施。3.裝運貨物的船名、目的港、啟運港、收貨人、裝船日期等須經(jīng)開證人通知或同意后，以修改書形式通知條款The goods will be shipped upon receipt of shipping advice issued by opener of L/C appointing the name of

14、 vessel, which will be issued by way of an amendment to this credit by the issuing bank.貨物只能待收到本證開證人出具的指定船名的裝運通知后方可裝運，而該裝運通知將由開證行以修改書方式發(fā)出。. The goods would shipped upon by the appointing vessel by the applicant of L/C and adding a cable /telex amendment of L/C by issuing bank to advising bank ,which

15、 an amendment should be negotiated accompanied with the original documents.貨物裝到開證申請人指定的船上。開證行電傳信用證修改通知書給通知行告之船名，該修改書副正本單據(jù)可以轉(zhuǎn)讓。 The goods will be shipped upon receipt of shipping advice issued by opener of L/C appointing the name of vessel ,which will be issued by way of an amendment to this credit b

16、y the issuing bank. 貨物裝到開證申請人指定的船上，開證行電傳信用證修改通知書給通知行告之船名。4.進口許可證簽發(fā)后和貨樣經(jīng)申請人確認(rèn)后生效條款This credit will only become operative upon receipt of import licences by applicant.本信用證僅在申請人收到進口許可證后方可生效。This credit is not operative unless we have received the tested sample approved by applicant.本信用證僅在我行收到申請人認(rèn)可的受試樣品

17、后方可生效。5.載有目的地驗貨放行條款6.載有要求受益人徑寄提單正本而用提單副本結(jié)匯的條款7.讓進口商從議付行拿取所有裝船單據(jù)條款A(yù)ccording to special instructions mentioned in opening of the L/C the applicant nominates their representative Mr. Devid Deng holding a certificate issued and stamped by their CEO to pick up the documents, once negotiated by yourselves

18、 under and in strict compliance with term and conditions of the L/C.根據(jù)開立信用證上所述特別指示，在你行依據(jù)本信用證條款并與之相符的情況下已議付后，申請人（進口商）指定其代表Devid Deng先生持有其總經(jīng)理出具和簽章的證明前來拿取單據(jù)。8.免費放單給申請人，開證行授權(quán)付款Documents will be released to the applicant of the L/C free of payment. Please note that payment to be effected to beneficiary upon receipt of our authenticated message authorizing you to release payment.將向本證申請人免費放單。請注意向受益人付款僅在收到我行可證實的信函授權(quán)你方付款的情況下方可進行。9.需要開證行檔案中預(yù)留簽名和印鑒相符條款SHould copy of fax to be presented by beneficiary as per terms of this letter of credit is not in strict compliance with copy held by i