8合同履行催审改江西外语外贸职业学院国际商务专业-PPT课件.pptx

贸贸易易准准备备交交易易磋磋商商合合同同履履行行业业务务善善后后1 12 23 34 45 56 67 78 89 91010111112121313备货催证、审证、改证货物的出运制单、审单与收汇退税催证审证改证备货货物出运制单、审单与收汇退税合同履行催证审证改证信用证催证审证改证信用证1、合同内规定的装运期距合同签订的日期较长，去信表示对该笔交易的重视。2、卖方提早备妥货，可以提前装运，与买方商议提前交货。3、合同规定买方应在装运期前一定时间开出信用证，国外买方没有在合同规定期限内开出信用证。4、买方信誉不佳，故意拖延开证，或因资金等问题无力向开证行交纳押金。为什么需要催证？催证审证改证信用证亲爱的布朗先生：我们很高兴你与我们签订了合同号CTC5682的合同，并且想提醒你方我们工厂近2个月的生产计划已经排满了，但是我们仍然没有收到你方的信用证，我们希望你方能立刻开出相关信用证以使我方能及时装船。我们希望能尽快收到你方信用证。敬礼！南京德创进出口公司催证函（一）催证审证改证信用证Oct.28,2009Dear Joe Brown,We are pleased to inform you that you have signed back sales contract NO.CTC5682 with us and I would draw your attention to the fact that the factory producing plan has a full schedule nearly two months,but we still have not received your covering L/C.We request you to open the relevant L/C immediately,so that we can ship the goods in time.We look forward to receiving your covering L/C soon.Yours Sincerely,Nanjing Dechuang Import&Export Co.,LtdCathy Lee催证函（一）催证审证改证信用证2009年11月25日尊敬的安迪先生：我们已收到你确认的销售确认书号码为DTC5210。然而,我们很遗憾的通知你,到今天我们仍没有收到你方上述合同的信用证。合同明确规定,有关信用证应在11月25日送达给我们。请确保开出信用证严格按照我们提供的银行信息,特别是它应该是“中国银行上海分行”而不是仅仅“中国银行”。请注意它,因为上次另一个客户的L/C联系的中国银行在深圳。为了准时装运,我们非常期望早点收到信用证。敬礼！催证函（二）催证审证改证信用证Nov 25,2009 Dear Mr.Andy,We are in receipt of your returning signed Sales Confirmation No.DTC5210.However,we regret to inform you that we did not receive your L/C concerning the above contract till today.It is clearly stipulated in the said contract that the relevant L/C should reach us date Nov 25.Please be assured to open your L/C strictly in accordance with our offered bank information,especially it should be“Bank of China,Shanghai branch”not“Bank of China”only.Please pay attention to it because last time another customers L/C reached to Bank of China in Shenzhen.Owing to the punctual shipment,the early arrival of your L/C will be highly appreciated.Yours faithfully催证函（二）催证审证改证信用证催证函撰写要点表明收到双方确认的合同说明没有收到对方的信用证提醒对方交货期的临近，以及开证时的相关要求催促对方尽快开证催证审证改证信用证我鑫威进出口公司与国外某公司的斯密斯先生签订了一笔服装出口合同，合同号为SC20139对方迟迟没有开来信用证，请你以鑫威公司业务员身份写封催证函给斯密斯先生。课堂实训(一)催证审证改证信用证亲爱的斯密斯先生,我们很高兴你和我们签订了合同号为SC20139的合同，但是我想提醒你我们还没有收到相关信用证。我们希望你方能尽快开证以使我方能及时装船，期待早日收到你方信用证。敬礼！鑫威进出口公司王鲍勃课堂实训（一）答案催证审证改证信用证Oct.28,2009Dear Smith,We are pleased to inform you that you have signed back sales contract NO.SC20139 with us and I would draw your attention to the fact that we still have not received your covering L/C.We request you to open the relevant L/C immediately,so that we can ship the goods in time.We look forward to receiving your covering L/C soon.Yours Sincerely,Sinway Import&Export Co.,LtdBob Wang 课堂实训（一）答案催证审证改证信用证我某进出口公司与国外某公司签订了一笔4000打T恤衫合同，合同号为No.C215。对方迟迟没有开来信用证，请你以我方公司业务员身份写封催证函给外商。课堂实训（二）催证审证改证信用证亲爱的先生,我们想提醒您注意,4000打T恤衫合同号为C215的销售确认书的交货日期的逼近,但是我们仍然没有收到你的信用证。请尽最大努力,最大限度的加快速度,以便我们能顺利完成订单。为了避免随后修改,请注意信用证的规定与合同是互相一致的。我们希望不久能收到你的好消息。敬礼！课堂实训（二）答案催证审证改证信用证Dear sir,With reference to the 4,000 dozen T-shirts under our Sales Confirmation No.C215,we wish to draw your attention to the fact that the date of the delivery is approaching,but we still have not received your covering letter of Credit.Please do your utmost to expedite the the covering L/C,so that we may execute the order smoothly.In order to avoid subsequent amendment,please see to it that the L/C stipulations are in exact accordance with the terms of contract.We hope to receive your favorable news soon.Yours faithfully课堂实训（二）答案催证审证改证信用证（1）认识L/C催证审证改证信用证ADVISING BANK:BANK OF CHINA JIANGXI BRANCH OPENING BANK:NATIONAL BANK OF DUBAI DUBAI,UNITED ARAB EMIRATESSEQUENCE TOTAL *27 1/1 FORM DOC CREDIT *40A IRREVOCABLEDOC CREDIT NUM *20 DB12345678DATE OF ISSUE 31C 080316DATE/PLACE OF EXPIRY *31D 080715 PLACE:CHINA催证审证改证信用证APPLICANT *50 S.W.TRADING CO.,LTD.283 WATER ROAD DUBAI UNITED,ARABEMIRATESBENEFICIARY *59 JIANGXI GEGE IMP&EXP CORP.291 TIANXIANG ROAD,NANCHANG,CHINACURR CODE,AMT *32B USD AMOUNT 3,500.00 (SAY US DOLLARS THREE THOUSAND AND FIVE HUANDRED ONLY)催证审证改证信用证AVAILBLE WITH *41D ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C 60 DAYS SIGHT IN DUPLICATE DRAWEE 42D NATIONAL BANK OF DUBAI PARTIAL SHIPMENTS 43P ALLOWEDTRANSSHIPMENT 43T ALLOWED LOADING ON BRD 44A CHINESE MAIN PORTFOR TRANSPORT TO 44B DUBAI,U.A.E.LATEST SHIPMENT 44C 080620催证审证改证信用证GOODS DESCRIPT 45A LADIES SKIRTS 5000PCS STYLE NO 101 AT USD3.08/PC AND 500PCS STYLE NO 102 AT USD3.30/PC IN TWO CONSECUTIVE EQUAL LOTS WITH 10%MORE OR LESS IN QUANTITY.PRICE TERM CIF DUBAI PACKING IN 10 PCS PER CARTON 催证审证改证信用证DOCUMENTS REQUIRED 46A +COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIES INDICATIG THIS L/C NUMBER,ALL OF WHICH MUST BE MANUALLY SIGNED.+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.催证审证改证信用证+INSURANCE POLICY FOR 110%INVOICE VALUE AGAINST ICC(A)AND ICC(WAR)+CERTIFICATE OF ORINGIN IN 3 COPIES+BENEFICIARYS CERTIFICATE CERTIFYING THAT SHIPMENT SAMPLES AND ONE FULL SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS MUST BE SENT TO APPLICANTS AND BY AIRMAIL WITHIN 3 DAYS AFTER THE SHIPMENT 催证审证改证信用证 PERIOD FOR PRESENTATION 48 WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION INSTRUCTIONS 49 WITHOUT 催证审证改证信用证THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(2007 REVISION),INTERNATIONAL CHAMBER OF COMMERCE,PUBLICATION NUMBER 600 AND ENGAGE US IN ACCORDANCE WITH THE TERMS AND THEREOF.-NATIONAL BANK OF DUBAI-催证审证改证信用证软条款就是指开证申请人（进口商）在申请开立信用证时，故意设置若干隐蔽性的“陷阱”条款，以便在信用证运作中置受益人（出口商）于完全被动的境地，而开证申请人或开证行则可以随时将受益人致于陷阱而以单据不符为由，解除信用证项下的付款责任。软条款催证审证改证信用证1.执行信用证的主动权被进口方掌握，装船需要进口方的指示。2.结汇单据依赖进口方提供。（比如要求提交客检证）3.收取货款需要进口方同意。4.信用证条款与要求不配套，单据条款与操作条款不衔接，相关规定自相矛盾。5.暂不生效条款。常见软条款案例：发现假证怎么办？案例：发现假证怎么办？2006年7月，中国银行温州分行收到一份来自花旗银行纽约分行的即期信用证（N0.CITI01234），金额为25万美元，受益人为温州市某鞋类企业。如此大的金额使得温州分行在审核时更加小心，发现了证上的印鉴与留样有点出入，随后印鉴与留样有点出入，随后致电省分行，由后者联系开证行（致电省分行，由后者联系开证行（花旗银行纽约分行），查询是否开出该信用证，但国外银行否认开出该信用证。那么，真相大白，该证是伪造的，即被注销。原因：经过多番调查，原来是国内外客商联合的一起假证案件。目的是为了用假证来获得打包贷款。催证审证改证信用证（2）审证的主体审证银行审证政策上进行审核真实性进行审核对开证行的审核对信用证性质的审核对索汇路线进行审核出口商审证对金额与货币的审核对货物条款的审核对三期限的审核对当事人的审核对单据的审核及其他条款的审核等催证审证改证信用证（3）审证依据合同UCP600ISBP 银行家年鉴排名国家政策法规经营作风及业务往来关系出口商审证依据银行审证依据催证审证改证信用证因信用证是依据买卖合同开立的，如果其条款与合同条款不相符，受益人就有权要求申请人进行修改，否则就等于接受了信用证条款。应注意以下几点：信用证的种类是否恰当；开证申请人、受益人名称、地址是否正确；商品名称、规格、包装等是否与合同相符：如将TOMATO打为TOMATA；商品数量、金额大小写、货币种类是否相符；付款期限是否合理。催证审证改证信用证举例举例1：合同规定：“Partial Shipment and Transhipment allowed允许分批与转运”，来证规定：“Partial Shipment and Transhipment not allowed”不允许分批与转运。举例举例2：合同规定：“payment by sight l/c,即期信用证”，来证规定：“L/c at 90 days sight,远期信用证”。催证审证改证信用证请根据所给资料，找出信用证当中的不符点。时间20分钟。审核信用证练习催证审证改证信用证信用证修改原则实务操作中遇到信用证与合同或者惯例不符，是不是一定要修改信用证，什么样的情况下可以不改，什么情况一定要改呢？催证审证改证信用证利己不损人原则1.对己方有利又不影响对方利益的问题条款，一般不改。2.对己方有利但会严重影响对方利益的问题条款，一定要改。3.对己方不利但在不增加或基本不增加成本的情况下，可以完成的问题条款，可以不改。4.对己方不利又要在增加较大成本的情况下，可以完成的问题条款，若对方愿意承担成本，则不改，否则要改5.对己方不利若不改会严重影响安全收汇的问题条款，则坚决要改。催证审证改证信用证改证函指示修改信用证通知修改修改通知书催证审证改证信用证UCP600对信用证修改要求1.一份信用证如有几处需要修改，应集中一次通知开证人办理修改，避免一改再改。2.修改信用证的要求一般应用电讯通知开证人，同时应规定一个修改书的到达时限。3.对收到的信用证修改通知书应认真进行审核，如发现修改内容有误或我方不能同意的，出口企业有权拒绝接受，但应及时表示。4.一份信用证的修改通知书的内容要么全部接受，要么全部拒绝，不能接受其中一部分拒绝一部分。5.信用证修改通知书必须由原通知行转递或通知，如由开证人或开证行直接寄给出口企业的，应提请原证通知行证实。催证审证改证信用证受益人向对方提出修改，尽管理论上可以是无数次，只要在信用证有效期内，但为了不给双方增加改证手续和费用，应尽量一次提出。由于审证不全面和考虑不周到，受益人多次提出修改，对方有可能会拒绝修改。温州某企业收到国外开证，经过审核后，发现装船期太紧，便要求对方修改L/C，对方很快便答应了。过了几天，该公司又发现L/C要求“装船前先寄货样给对方确认”（软条款），便要求对方改正，可这次对方说什么也不同意，原因是改证很麻烦，需要高昂的手续费等。最后出口方不得不同意，承担了潜在的风险。催证审证改证信用证改证函一般包括三块内容1.确认收到信用证，同时指出其中不符点。2.详述不符点的内容并作出修改。3.要求尽快修改。催证审证改证信用证改证函（一）亲爱的先生：我们已经收到信用证号为1234的信用证，通过对该信用证的审核，我们发现以下不符点：1.3000台应该为300台。2.删除禁止分批装运和转运条款。3.删除不许分批装运中的不字。我们期待你早日的信用证修改通知书。敬礼！催证审证改证信用证改证函（一）Dearsirs,ThankyouforyourL/CNo.1234.AftercheckingtheL/C,wehavefoundthefollowingdiscrepancies:1)“3000sets”shouldbe“300sets”.2)Delete/Addtheclause“Partialshipmentsandtransshipmentsprohibited.”3)Deletetheword“not”intheclause“Partialshipmentsarenotallowed.”WelookforwardtoyourearlyL/Camendments.Yourstruly催证审证改证信用证改证函（二）亲爱的女士或者先生：我们很高兴收到你方开来的信用证号为ABL-AN107的信用证，该信用证是由朝日银行在2007年四月5日开立的，通过对该信用证的审核，我们发现以下不符点：信用证有效期及到期地点将信用证有效期延至2007年6月15日，如同合同规定要求在装船日期后的15天到期。我们期待你早日的信用证修改以便我方在合同规定日期内装船。提前谢谢你方的配合。敬礼！催证审证改证信用证改证函（二）Dearmadamorsir,WeareverygladtohavereceivedyourL/CNo.ABL-AN107issuedbyASAHIBANKLTD,TOKYOdatedApr.5,2007.Wefoundsomediscrepanciesunacceptabletous.Pleaseamendthecreditasfollow:31DDATEANDPALCETheexpirydateshouldbeextendedto070615ascontractedtobethe15thdayafterthedateofshipment.Wearewaitingforyouramendmentswithkeeninterestsothatwecaneffectshipmentwithinthecontractedtime.Thankyouforyourcooperationinadvance.Yoursfaithfully催证审证改证信用证课堂实训（一）小王收到国外开来的信用证号为TC15903的信用证后，经过审核发现与合同有几处不符：1.数量为6000码，而不是5000码2.金额为6万美金，而不是5万美金3.目的港是纽约，而不是芝加哥4.贸易术语是FOB上海，而不是CIF芝加哥。请根据以上情况撰写一封改证函。催证审证改证信用证课堂实训（一）答案Dearsirs,ThankyouforyourL/CNo.TC15903.AftercheckingtheL/C,wehavefoundthefollowingdiscrepancies:1)“5000yards”shouldbe“6000yards”.2)TheamountshouldbeUSD60000,notUSD50000.”3)ThedestinationportshouldbeNewyork,insteadofchicago.”4)ThePriceTermsshouldbeFOBShanghai,notCIFChicagoWelookforwardtoyourearlyL/Camendments.Yourstruly催证审证改证信用证课堂实训（二）收到客户JIMMY开来的信用证：信用证号码GSB33851合同号码03104审证意见：1.佣金：合同中规定为3%，而信用证中规定5%，须改；2.投保加成率：合同中规定为110%，而信用证中规定为150%，须改；3.装运港：合同中规定中国港口，但信用证中规定中国上海。因该批货物有一部分来自大连，须改；4.交单日太紧只有7天，建议改为15天。请扮演出口方业务员并以自己的名义根据审证意见拟写一封改证函。催证审证改证信用证课堂实训（二）答案DearSirs,ThankyouverymuchforyourL/CNo.GSB33851，AfterreadingtheL/CNo.GSB33851,wehadtodosomechanges.1.Thecommission:stipulatedinthecontractwas3%,andfor5%statedinthecredit,mustchange;2.Bonusinsurancerate:110%stipulatedinthecontract,andstatedinthecredit,mustchangefor150%;3.Theportofshipmentstipulatedinthecontract:Chinaport,butasstatedinthecredit,theShanghaiChina.BecausethisbatchofgoodsarepartofChina,mustchangefromDalian;4.Thepointinjustsevendaystootight,suggestto15days;Pleasemakeamendmentsassoonaspossiblesoastoenableustoarrangeshipment.Yourssincerely