信用证的内容
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信用证的内容
一、信用证的基本内容
在国际贸易中，各国银行开出的信用证并没有统一的格式，有繁有简，有标准格式的，也有非标准格式的，但其内容基本相似，主要包括以下几个方面：
(一)信用证的当事人
1、开证申请人APPLICANT
2、受益人（卖方）: BENEFICIARY
3、开证行:OPENING BANK, ISSUING BANK
4、通知行: ADVISING BANK
5、议付行:NEGOTIATING BANK
6、付款行：PAYING BANK
7、偿付行：REIMBURING BANK
（二）.信用证的性质、种类
一般为不可撤消的跟单信用证，如：IRREVOCABLE DOCUMENTARY CREDIT
CONFIRMED /UNCONFIRMED L/C 保兑信用证/不保兑信用证
SIGHT L/C/USANCE L/C 即期信用证/远期信用证
TRANSFERABLE / UNTRANSFERABLE L/C 可转让信用证/不可转让信用证
REVOLVING L/C 循环信用证
DEFERRED PAYMENT L/C 延期付款信用证
(三).信用证号码、开证日期与地点
如：L/C NO: E-02-L-02969
DATE AND PLACE OF ISSUE:2001/09/28 HONGKONG
（四）.信用证的有效期及到期地点
常见的条款有：
例1.Expiry date: May 20, 2001 in the country of the beneficiary for negotiation.
有效期：2001年5月20日前，在受益人国家议付有效。
例2：31D DATE AND PLACE OF EXPIRY: April 30, 2002 IN CHINA
（五）.金额、币种
金额条款是信用证的核心内容之一。其表达方式有：
例1.Amount: USD„
金额：„„美元
汇票条款
（六）.汇票条款
汇票条款主要注明汇票的金额、付款人、付款期限、出票依据等。
例1.Credit available with any bank by negotiation, against
presentation of beneficiary’s draft(s) at sight, drawn on us in duplicate.
本信用证可由任何一家银行议付，议付时需提供由受益人向开证行开出的即期汇票一式两份。
（七）.货物说明
内容一般包括货名、品质、数量、单价、贸易术语等。常见的贸易术语有：FOB、CFR、CIF、FCA、CPT、CIP等。
例1.DESCRIPTION OF GOODS:
100% COTTON APRON AS PER S/C NO. AH107
货物说明：纯棉围裙，合同号AH107
ART NO. QUANTITY UNIT PRICE
49394(014) 2000PIECES USD1.00
49395(014) 2000PIECES USD1.00
49396(014) 3500PIECESUSD1.25 49397(015) 4000PIECESUSD1.25
CIF SINGAPORE
（八）.单据条款
信用证项下所需要的单据除汇票外，通常还有：商业发票、装箱单、海运提单、保险单、普通(普惠制)原产地证书、各种受益人证明及各种其他证明等全套单据条款。
例：DOCUMENTS REQUIRED:(IN TRIPLICATE UNLESS OTHERWISE STIPULATED)
SIGNED COMMERCIAL INVOICE
SIGNED PACKING LIST
CERTIFICATE OF CHINESE ORIGIN
MARINE INSURANCE POLICY„
FULL SET OF CLEAN “ON BOARD”MARINE BILLS OF LADING„
需要的单据：(除非另有规定，每份单据一式三份)
签字的商业发票
签字的装箱单
中国原产地证书
海运保险单„„
全套清洁“已装船”海运提单„„
（九）.运输单据条款
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT
TO ORDER OF BANK OF COMMUNICATIONS, HONGKONG MARKED FREIGHT
PREPAID AND NOTIFY APPLICANT OR FULL SET OF CLEAN ORIGINAL
RAILWAY CARGO RECEIPT CONSIGNED TO BANK OF COMMUNICATIONS,
HONGKONG MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
全套清洁已装船海运提单抬头作成凭香港交通银行指示，注明运费预付并通知开证申请人或全套清洁正本铁路货物收据收货人为香港交通银行，注明运费预付并通知开证申请人。
（十）.保险单据条款
MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE,INDORSED IN BLANK,FOR
FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIM PAYABLE IN THAILAND COVERING
FPA AS PER OCEAN MARINE CARGO CLAUSE OF THE PEOPLE’S INSURANCE COMPANY OF
CHINA DATED 1/1/1981。
保险单或保险凭证一式二份，空白背书，按发票金额加10%投保，声明在泰国赔付，根据中国人民保险公司1981年1月1日的海洋运输货物保险条款投保平安险。
信用证举例
二、信用证举例（2009年制单信用证资料）
27: Sequence of Total:1/1（该证共一页，目前为第一页）
40A: Form of Documentary Credit: IRREVOCABLE（信用证的性质）
20: Documentary Credit Number: N5632405TH11808（信用证的号码）
31C:Date of Issue: 080715（信用证的开证日期）
31D: Date and Place of Expiry: 080909 CHINA（到期日期和到期地点）
51D: Applicant Bank: CITY NATIONAL BANK（开证银行）
133 MORNINGS]DE AVE NEW YORK, NY 10027 Tel:001-212-865-4763
50: Applicant: ORTAI CO., LTD.（开证申请人）
30 EAST 40TM STREET, NEW YORK,NY 10016
TEL:001-212- 992-9788 FAX: 001-212- 992-9789
59: Beneficiary: DALIAN TAISHAN SUITCASE & BAG CO., LTD.（受益人）
66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-411-84524789
32B: Currency Code Amount: USD 22422.00（信用证的币种和金额）
41D: Available With/By: Any BANK IN CHINA BY NEGOTIATION（信用证的使用范围及信用证的类型）
42C: Drafts at: SIGHT（汇票的付款期限）
42D: Drawee : ISSUING BANK（汇票付款人） 43P: Partial Shipments: NOT ALLOWED（分批装运）
43T: Transshipment: NOT ALLOWED（转运）
44E: Port Of Loading: DALIAN, CHINA（装运港）
44F: Port Of Discharge: NEWYORK,U.S.A（目的港）
44C: Latest Date of Shipment: 080825（最迟装运期）
45A: Description of Goods and/or Services:（货物描述）
CIF NEWYORK TROLLEY CASES AS PER S/C NO. TSSC0801005
46A: Documents Required（所需单据）
+（1）MANUALLY SIGNED COMMERCIAL INVOICE IN 2 COPIES INDICATING
L/C NO. AND CONTRACT NO. CERTIFYING THE CONTENTS IN THIS INVOICE ARE TRUE
AND CORRECT.
+（2）FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING
MADE OUT TO ORDER, ENDORSED IN BANK MARKED FREIGHT PREPAID
AND NOYIFYING APPLICANT
+（3）PACKING LIST IN 2 COPIES ISSUED BY THE BENEFICIARY
+（4）ORIGINAL GSP FORMA CERTIFICATE OF ORIGIN ON OFFICIAL FORM ISSUED
BY A TRADE AUTHORITY OR GOVERNMENT BODY
+（5）INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, ENDORSED IN
BANK FOR 110 PERCENT OF INVOICE VALUE COVERING ICC CLAUSES (A).
+（6）MANUFACTURER'S QUALITY CERTIFICATE CERTIFYING THE COMMODITY IS
IN GOOD ORDER.
+（7）BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OF
SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS AFTER
SHIPMENT.
47A: Additional Conditions
+（8）UNLESS OTHERWISE EXPRESSLY STATED, ALL DOCUMENTS MUST BE IN
ENGLISH.
+（9）ANY PROCEEDS OF PRESENTATIONS UNDER THIS DC WILL BE SETTLED BY
TELETRANSMISSION AND A CHARGE OF USD50.00 (OR CURRENCY EQUIVALENT) WILL
