加拿大外贸
近期在客户处理中出现假远期L/C，特拿出来与大家分享学习一下。假远期L/C （USANCE CREDIT PAYABLE AT SIGHT）
对卖方而言，假远期L/C仍然可以看做是L/C AT SIGHT， 卖方可以在向议付行提交所有单据时获得即期付款，但是对买方而言，买方可以通过假远期L/C在远期DRAFT到期日偿还金额给开证行，另外贴现息和承兑费由买方承担。
假远期L/C与即期L/C比较：
不同点
USANCE CREDIT PAYABLE AT SIGHT L/C AT SIGHT
(1)开出远期DRAFT (1)开出即期DRAFT
(2)需办理提示要求承兑，承兑和贴现的程序 (2)需办理要求付款，付款的程序
(3)贴现后，净款+买方支付的贴现息=票面金额支付买方 (3)受票行即期支付票面金额给买方
(4)贴现人即正当持票人对卖方已付有追索权 (4)受票行对卖方付款已没有追索权
(1)买方在远期DRAFT到期时付款 (5)买方即期D/P付款赎单
相同点
对卖方即期支付票面金额
常见USANCE CREDIT PAYABLE AT SIGHT条款：
《一》Draft at 90 days sight on issuing/nominated bank
L/C TERMS:
(1) Immediate reimbursement will be provided by us on receipt of the documents
(2) Discount and acceptance charges are for the buyer’s account
(3) Draft drawn under this credit should be negotiated at sight
《二》Draft at 150 days sight at issuing bank, discount at current rate and charges for buyer’s account. Reimbursement : we authorise the nominated bank to debit our sydney office account with their shanghai head office at sight with the amount of the drawing in terms of the letter of credit.
《三》180 days draft drawn on issuing bank
L/C CLAUSE:
We are authorised to pay the face amount of your drafts upon the presentation discount charges being for account of buyers, therefore such draft must be left with us for discount.
《四》Drawee bank’s discount charge and acceptance commision are for the account of applicant and therefore the beneficiary is to receive value for the form drafts as if drawn at sight.
《五》Please pay beneficiary on a sight basis. Discount charge stamp(if any)and acceptance commision are for buyer’s account in excess of the credit amount.
《六》Usance drafts will be negotiated at sight basis
评论
大家有遇到假远期L/C例子的﹐请贴上来一起学习下哈
评论
LZ不錯,總結出來供大家分享
评论
看不懂LZ的意思！
评论
:L :L :L
我是把假远期L/C 贴出来﹐大家可以一起学习
下次遇到这种情况以及遇到以上一些条款可以立刻辨识出来是假远期L/C﹐可以从容面对
评论
辨别之后该怎么处理呢,我也知道区别,但我就不知道去韩国很多LC是假远期,要注意些什么吗
评论
加油！一直看
加拿大电商Hallo, bitte schicken Sie uns mehr info uber die QT8-15- Machine MfG Alfredo 评论 晕死 是德语 你去德语区问问吧 评论 要你关于QT8-15- 这个型号机器的信息 评论 跟你要关于QT8-15- 这个型号机器的资料信息 加拿大电商我的客户需要从非洲免关税国家进口一些商品，所谓的免关税是不是也不用交增值税。 如果要交增值税，增值税的税率是多少？ 菜鸟向各位前辈请教了。 评论 关税与增值税是俩个税种
·中文新闻 家长对秘密精英中学入学分数感到愤怒
·中文新闻 悉尼天气：雨什么时候停？