Tim hieu ve cac loai L/C va L/C UPAS

Th tn dng L/C (Letter of Credit)

L/C l hnh thc ph bin hin nay, y l hnh thc m Ngn hng thay mt ngi

nhp khu cam kt vi Ngi xut khu/Ngi cung cp hng ho s tr tin trong thi

gian qui nh khi Ngi xut khu/Ngi cung cp hng ho xut trnh nhng chng t

ph hp vi qui nh trong L/C c NH m theo yu cu ca ngi nhp khu (Mu

m L/C c in sn do NH cp).

Thng qua hnh thc ny, ngi nhp khu c tip cn vi nhng chun mc thanh

ton quc t (hin hnh l: UCP 600 Cc qui tc v thc hnh thng nht v Tn dng

chng t do Phng thng mi quc t pht hnh).

L khch hng m L/C nhp khu ca NH, Qu khch cn c th yu cu NH t vn

v nhng iu khon thanh tontt nht ph hp vi thng l quc t t hiu qu.

Trong hnh thc ny, thc cht NH ng ra bo lnh thanh ton cho ngi nhp

khu. V vy, NH s a ra mt s yu cu i vi khch hng nh: ngh k qu,

vay vnCn c vo kh nng thanh ton, uy tn ca khch hng, NH c th p dng

mc min, gim k qu khc nhau do Gim c tng a bn NH cng b trong tng

thi k c th.

Trong nhiu nm qua, vic tun th nghim tc cc chun mc thanh ton quc t

to c s tn nhim ca ng o cc Ngn hng phc v Ngi xut khu cng nh

Ngi nhp khu m L/C ti NH ( bit thm chi tit ngh Qu khch xem phn

Hng dn pha di)

- Ngoi thanh ton bng L/C, NH cn thc hin cc phng thc thanh ton khc:

Nh thu D/A (Nh thu theo hnh thc chp nhn thanh ton giao chng t)

Nh thu D/P (Nh thu theo hnh thc thanh ton giao chng t)

Nh thu D/OT (Nh thu giao chng t theo iu kin khc)

Hoc chuyn tin i ( ngh Qu khch tham kho phn Chuyn tin)

TH TN DNG KHNG TH HU NGANG IRREVOCABLE L/C

I Yu cu m L/C :

1 Ngun vn m bo thanh ton L/C:

Gi s l trong hp ng cc bn ng thanh ton bng L/C, Qu khch cn xem

xt ngun vn thanh ton cho L/C m mnh s yu cu ngn hng m.

1.1 L/C pht hnh bng vn t c, khch hng k qu 100%

1.2 L/C pht hnh bng vn t c, khch hng khng k qu 100% v/ hoc c

yu cu min, gim mc k qu ngh Qu khch lin h vi b phn Tn dng nghin

cu xem xt hoc NH s cung cp n Qu khch trong tng thi k.

1.3 L/C pht hnh bng vn vay ca NH, Qu khch lin h vi b phn Tn dng

xem xt.

2 n yu cu m L/C:

Sau khi xem xt ngun vn, Qu khch cn c vo ni dung hp ng lm n yu

cu NH pht hnh L/C. thun tin cho Qu khch NH c mu in sn theo tiu

chun ca ICC v ca T chc SWIFT quc t.

Qu khch c k v in vo cc .

V ngn hng m L/C theo yu cu ca ngi mua, do vy Qu khch nn xem xt k

ni dung ca hp ng m bo khi a vo L/C khng b mu thun v nu c mu

thun tc l ngi mua vi phm hp ng.

Sau khi hon chnh n yu cu pht hnh L/C, Khch hng cn xut trnh ti NHNT

cc giy t sau:

2.1 Th yu cu pht hnh L/C (theo Mu )

2.2 Mt bn sao Hp ng mua bn ngoi thng hoc giy t c gi tr tng ng

nh hp ng.

2.3 Mt bn sao Giy chng nhn ng k m s doanh nghip xut nhp khu (i

vi khch hng giao dch ln u)

2.4 Vn bn cho php nhp khu ca B Thng mi hoc B qun l chuyn ngnh

(i vi hng nhp khu c iu kin).

Sau khi xem xt ngun vn m bo thanh ton L/C ca khch hng, NHNT s quyt

nh vic pht hnh L/C.

* Ring i vi L/C nhp khu bng vn vay ca Chnh Ph, ODA, ngoi nhng qui

nh nu trn khch hng cn gi cho NH nhng giy t nh: Ph duyt s dng

vn vay Chnh ph, ODA ca b Ti chnh; ph duyt Hp ng ca T chc ti tr

vn vay.

II Kim tra ni dung L/C

Sau khi NH pht hnh L/C, Qu khch s nhn c mt bn sao L/C . Qu khch

nn xem xt i chiu gia ni dung L/C vi n yu cu ca Qu khch m bo

rng L/C hon ton ph hp vi hp ng v vi yu cu ca Qu khch, ng thi

thng bo cho NH ngay nhng sai lch nu c.

III Sa i L/C

Nu Qu khch c nhu cu sa i L/C , ngh Qu khch xut trnh Th yu cu sa

i L/C (theo mu) km vn bn tho thun gia ngi mua v ngi bn (nu c).

IV Nhn v kim tra chng t

Qu khch hng s nhn b chng t giao hng theo L/C ti tr s NH. Sau khi nhn

chng t Qu khch cn kim tra i chiu gia ni dung L/C vi cc chng t nhn

c, trng hp c nhng khc bit gia L/C vi chng t trong vng 03 ngy lm

vic Qu khch cn thng bo gp cho NH khiu ni ngn hng nc ngoi.

NH giao chng t khi Qu khch chp nhn thanh ton b chng t v cc chi ph lin

quan (nu c).

V Yu cu pht hnh Bo lnh/ u quyn nhn hng theo L/C.

NH thc hin pht hnh bo lnh nhn hng khi cha c vn n gc hoc pht hnh

th u quyn nhn hng hoc k hu vn n Qu khch c th nhn hng theo L/C.

iu kin NHNT pht hnh Th bo lnh Th u quyn nhn hng, k hu vn

n gc:

Qu Khch cn k qu 100% tr gi ha n, hoc y quyn cho NH khoanh s tin

tng ng trn ti khon tin gi hoc ghi n ti khon tin vay khi thanh ton v tu

tng trng hp Qu khch cn xut trnh nhng giy t sau:

1 Pht hnh Th bo lnh nhn hng: khch hng phi c Th yu cu pht hnh bo

lnh (theo mu) km 01 bn sao vn n ng bin hoc vn n hng khng v 01

bn sao ho n do ngi xut khu gi trc tip.

2 Pht hnh Th u quyn nhn hng: khch hng phi c Th yu cu pht hnh U

quyn nhn hng (theo mu) km 01 bn gc vn n hng khng ghi ngi nhn hng

l NH km 01 bn sao ho n.

3 K hu vn n ng bin: khch hng phi c Th yu cu k hu vn n (theo

mu) km 01 bn gc vn n ng bin v 01 bn sao ho n.

VI Thanh ton L/C:

NHNT s trch tin t ti khon c ch nh ca Qu khch hng thanh ton

cho ngn hng nc ngoi theo quy nh ca L/C khi nhn c b chng t hon ton

ph hp vi cc iu kin, iu khon ca L/C.

VII Hy b L/C

Nu Qu khch c yu cu hu L/C cn lu NH khng chp nhn hu L/C trong

trng hp:

1 Khch hng nhn hng thng qua bo lnh nhn hng ca NH

2 C tranh chp thng mi mc d hai bn mua bn tho thun nhng cha c s

chp thun hu L/C ca cc Ngn hng lin quan.

VIII Nhng im cn lu khi la chn hnh thc thanh ton bng L/C i vi

ngi Nhp khu/Ngi m L/C.

1. Trc khi m L/C, ngi mua cn tha thun c th vi ngi bn v cc khon

thanh ton, lch giao hng, phng tin giao hng, v cc chng t cn xut trnh.

2. Ngi mua phi nhn thc rng L/C khng phi l hnh thc thanh ton an ton tuyt

i v ngn hng ch giao dch trn chng t ch khng bit n hng ha. Nu chng

t ph hp vi cc iu kin, iu hon ca L/C th ngi mua phi tr tin mc d

hng ha giao khng ng vi hp ng.

3. m bo chc chn l L/C ph hp vi hp ng

4. Cc iu kin ca L/C phi m bo ngn gn, d hiu, khng nn a vo L/C cc

ni dung qu chi tit v cc quy cch k thut qu phc tp.

5. Trong qu trnh giao dch nu c nghi ng, Qu khch hng nn lin h ngay vi NH

phi hp x l.

6. Ngi mua cm xem xt trnh ri ro do bin ng t gi ngoi t.

L/C TR CHM C/KHNG C XC NHN

c im

- Phng thc qui nh vic thanh ton din ra vo mt ngy xc nh chm hn so vi

ngy chng t c chuyn n ngn hng pht hnh (v d: 90 ngy). Ngi xut khu

cho ngi nhp khu thm thi gian thanh ton. Tuy nhin ngy thanh ton vn phi

nm trong thi hn c hiu lc ca L/C. Do , L/C phi nu r thi gian thanh ton.

- Trong trng hp c xc nhn th c ngn hng pht hnh v ngn hng thng bo (c

th l ngn hng xc nhn) chu trch nhim thanh ton i vi ngi xut khu. Trong

trng hp khng c xc nhn th ch c ngn hng pht hnh chu trch nhim thanh

ton i vi ngi xut khu. Ngn hng thng bo khng c ngha v thanh ton i

vi ngi xut khu.

Trnh t giao dch in hnh

- Ngi mua/ngi nhp khu v ngi bn/ngi xut khu k kt hp ng. Hp

ng qui nh r thi hn thanh ton chm.

- Ngi nhp khu yu cu ngn hng ca mnh (ngn hng pht hnh) m L/C.

- Ngn hng pht hnh m L/C v chuyn L/C n ngn hng ca ngi bn/ngi xut

khu (ngn hng thng bo/xc nhn).

- Ngn hng thng bo tin hnh thng bo (xc nhn L/C nu l L/C c xc nhn) cho

ngi th hng.

- Khi nhn c L/C, ngi xut khu sn xut hng ha theo hp ng v giao hng

hoc dch v. Sau , lp chng t theo nh yu cu ca L/C chuyn ti Ngn hng

thng bo/xc nhn.

- Ngn hng thng bo/xc nhn n ngy thanh ton qui nh trong hp ng s tin

hnh thanh ton cho ngi xut khu.

Li th

- So vi L/C tr ngay, ngi nhp khu ch chu trch nhim thanh ton khi n ngy

o hn; do ngi nhp khu c thi gian bn hng, thu tin hng tr cho ngha

v trong L/C.

- S dng L/C c xc nhn th mc an ton cho ngi xut khu cao hn.

Techcombank chu trch nhim i vi ngi xut khu v do gip ngi xut khu

gim bt c ri ro.

- Nu s dng L/C khng xc nhn th khch hng khng b mt ph xc nhn.

Ri ro/hn ch

- Nu s dng phng thc khng xc nhn, ngi xut khu c th phi chu ri ro

khng c thanh ton nu (i) xy ra cc bin c khng thun li quc gia ni ngn

hng pht hnh t tr s hot ng, hoc (ii) ngn hng pht hnh gp kh khn v kh

nng thanh ton.

- Ngi xut khu phi chu cc chi ph ti chnh (li tin vay, nu c) trong thi gian

cho tr chm.

- So vi phng thc thanh ton ghi s hoc nh thu, th chi ph lin quan n cc

phng thc L/C tr chm cao hn.

Cc nguyn tc c bn

- Nu ngi xut khu c th nh gi mc ri ro lin quan n ngn hng pht hnh,

th ngi xut khu khng cn xc nhn v nh vy s gim c chi ph xc nhn.

- Hnh thc tr chm ph hp vi vi khch hng c kh nng cho chu.

- Trng hp khch hng cn an ton cao hn hoc cn ti tr cho giao dch xut

khu.

+ Negotiation L/C L/C c gi tr chit khu : L/C cho php ngi hng c th

chit khu b b chng t ti 1 ngn hng ch nh (nominated bank) hay ti bt k NH

no.Trong L/C NH m cam kt han tr tin cho NH chit khu c ch nh hay

bt k NH no theo quy nh ca L/C.

+ L/C at Sight tr ngay : NH m L/C cam kt tr tin ngay cho ngi hng li khi

xut trnh b chng t hp l.Trong L/C c th yu cu ngi hng li k pht hi

phiu tr ngay i tin.

CC LOI L/C KHC

Th tn dng d phng (Standby letter of Credit SBLC)

L/C d phng l mt tn dng chng t hay l dn xp tng t, th hin ngha v ca

ngn hng pht hnh ti ngi th hng trong vic:

- Thanh ton li khon tin m ngi yu cu m L/C d phng vay hoc c ng

trc.

- Thanh ton khon n ca ngi m L/C d phng.

- Bi thng nhng thit hi do ngi m L/C d phng khng thc hin ngha v ca

mnh.

- Do L/C d phng c xem nh l phng tin thanh ton th yu. S khc nhau

v L/C thng mi v L/C d phng l L/C thng mi hot ng trn c s thc hin

hp ng ca ngi bn. Ngc li, L/C d phng m bo cho ngi th hng trong

trng hp ngha v khng c thc hin.

Trong L/C d phng, ngn hng m ghi r L/C ny ch c gi tr thc hin khi c s vi

phm ngha v ca ngi xin m L/C ngc li nu khng c s vi phm y, L/C d

phng s khng c thc hin.L/C d phng c s dng nh mt hnh thc bo

lnh trong mt phm vi rt rng bao gm cc hat ng thong mi , ti chnh.

Th tn dng tun hon (Revolving Letter of Credit)

Th tn dng tun hon l mt cam kt t pha ngn hng pht hnh phc hi li gi tr

ban u ca th tn dng sau khi n c s dng. S ln phc hi v khong thi

gian cn hiu lc phi c quy nh trong L/C.

- Tn dng tun hon c th c tch ly hoc khng.

- Trng hp L/C tun hon tch ly, s tin s dng c th c thm vo cho ln

giao hng k tip.

- Trng hp tn dng tun hon khng tch ly, nhng khon tin tng phn khng

c s dng sau khi ht thi hn hiu lc.

- Tn dng tun hon thng c s dng trong cc trng hp ngi mua mun hng

ha c giao tng phn ti nhng thi im quy nh (hp ng giao hng nhiu ln).

L/C c th tun han theo 3 cch : . T ng (automatic) : Sau khi x dng xong L/C

li t ng c gi tr nh c, khng cn thng bo ca NH m. Trong L/C ghi we open

irrevocable L/C revolving monthly.The full amount again becomes available under the

same terms and conditions, on the first day of each calendar month, .

Bn t ng (part automatic) : Sau khi s dng L/C, trong mt thi hn nht nh, nu

khng c thng bo g t pha ngn hng m L/C th mt L/C mi vi cc iu kin

tng t li tip tc c hiu lc. Trong L/C ghi this will be operative for the second

& third shipment unless otherwise notice by us. .

Hn ch (restrictive) phi c thng bo ca ngn hng m v hiu lc ca mt L/C mi

c ti lp th L/C mi c gi tr. L/C ghi reinstatement by us by way of

amendment. L/c c th tun han theo s tin hoc thi gian, khi tun han theo thi

gian , L/C phi ghi r ngy ht hiu lc ca mi ln tun han, ng thi phi quy nh

r L/C l tun han tch ly hay khng tch ly.

L/C chuyn nhng (Transferable Letter of Credit)

Ngi th hng trong L/C chuyn nhng c quyn yu cu ngn hng ca mnh

chuyn nhng mt phn hoc ton b tn dng cho ngi th hng khc.

- Cc chng t trong L/C chuyn nhng nn c yu cu c th c s dng theo

nh L/C gc.

- Ngi th hng trung gian c quyn thay th ha n ca L/C chuyn nhng bng

ha n ca mnh.

- S tin bo him cho vic chuyn nhng nn lp bng vi s tin bo him trong L/C

gc.

- Th tn dng ch c th c chuyn nhng ging nh cc iu khon quy nh trong

L/C gc.

Vi L/C ny ngi hng li u tin (1st beneficiary) c quyn chuyn nhng tan

b hay tng phn L/C cho 1 hay nhiu ngi hng li th 2 (second ben. ) Tr khi

L/C c quy nh khc (v d: transferable without restritive), mt L/C chuyn nhng

ch c th chuyn nhng 1 ln t ngi hng li u tin ti 1 hay nhiu ngi hng

th 2.Tuy nhin ngi hng th 2 ti chuyn nhng cho ngi hng u li khng

b cm v ngi hng u vn c quyn tip tc chuyn nhng L/C cho 1 ngi khc.

Nhng phn ca L/C chuyn nhng cho nhiu ngi khng c vt qu tng s

tin ca L/C v c th chuyn nhng ring r min l trong L/C khng ngn cm giao

hng v thanh tan tng phn. L/C c chuyn nhng theo cc iu khan, iu kin

quy nh trong L/C, ngai tr : S tin (thng t hn) n gi ( thp hn)

Thi hn hiu lc (ngn hn) Thi hn xut trnh chng t (sm hn) Thi hn gi

hng (c th sm hn) Ngai ra tn ca ngi hng li th nht c th thay th cho

tn ca ngi yu cu m L/C.

Th tn dng gip lng (Back-to-Back Letter of Credit)

- L/C gip lng l mt tn dng mi m da trn c s mt L/C c tn dng khng

chuyn nhng (tn dng gc) cho mt ngi th hng khc (do cn c tn l

gip lng).

L/C gip lng l 1 L/C bit lp c m trn c s ca L/C gc (cng vi iu kin ca

L/C gc) cn gi l L/C th 2 trn c s 1 L/C th nht. L/C gip lng cng c dung

trong mua bn qua trung gian nh L/C chuyn nhng.

iu khc nhau gia L/C chuyn nhng v gip lng l NH pht hnh L/C gip lng

han tan chu trch nhim thanh tan b chng t hp l theo L/C m mnh m khng

rang buc bi L/C gc . Ngha v ca hai ngn hng pht hnh L/C gc v L/C gip

lng l han tan c lp vi nhau. Ngi hng L/C gc tr thnh ngui m L/C gip

lng nn h phi thc hin nghim ngt ngha v ca ngi m L/C. Trong nghip v

L/C gip lng ngi cung cp hng ha han tan yn tm v thanh tan v h ch c

ngha v thc hin L/C th 2 do ngi trung gian m

- Red clause L/C (anticipatory)

- L/C c iu khan : L lai L/C c iu kin cho php ngi hng c nhn

mt khan tin trc khi giao hng trn c s hi phiu trn hay hi phiu km chng

t chng minh rng c hng giao nh bin lai kho hng (warrant hay warehouse

receipt) bin lai ca ngi giao nhn (forwarder s receipt ) thng thng khi nhn

khan tin ng trc ny , ngi hng li c th vit cam kt cho ngn hng l s xut

trnh mt b chng t theo quy nh ca L/C sau . Khan ng trc s c khu

tr vo tin thanh tan b chng t.

- Reciprocal L/C L/C i ng

L lai L/C ch c hiu lc khi c 1 L/C khc i ng vi n c pht hnh. L/C

ny c s dng trong giao dch hng i hng v gia cng hng xut khu. C 2 bn

u l ngi mua , ngi bn ca nhau. c im ni bt ca L/C ny l iu khan

thanh tan. Trong quy nh vic chp nhn v/hoc thanh tan ca L/C ny ch c hiu

lc sau khi ngn hng pht hnh nhn s tin theo L/C sngy..do ngn hng..pht

hnh (the acceptance and or payment under this L/C is valid only after our receipt of

full proceeds under L/C Nodated issued by) n gin hn c th trong 2 L/C ny

u ghi ch c thanh tan khi 1 L/C khc i ng vi n c m ra. L/C i ng xt

v bn cht ch l mt na L/C do s cam kt c iu kin ca ngn hng. cc nc

khac, t lu khng cn s dng L/C ny , song Vit Nam lai L/C ny vn cn

c s dng, c bit trong quan h gia cng ti xut, v n gip cc nh kinh doanh

VN c th gia cng hng xut khu m khng cn vn.

L /C i ng (Reciprocal L/C) thng c s dng trong giao dch gia cng hng

xut khu, theo c hai bn u ng vai tr l nh nhp khu v xut khu. L/C i

ng c pht hnh hoc ch c hiu lc khi c mt L/C khc i ng vi n c

pht hnh. Khc vi nhng L/C thng thng c thanh ton/chp nhn thanh ton

khi chng t xut trnh ph hp, L/C i ng l L/C thanh ton c iu kin, theo

Ngn hng Pht hnh (NHPH) L/C i ng cam kt thanh ton ch sau khi nhn c

y tin hng theo L/C khc i vi L/C do NHPH pht hnh. iu kin thanh

ton in hnh ca L/C i ng thng c NHPH quy nh tng t nh sau: y

l L/C i ng vi L/C s ngy . c pht hnh bi Ngn hng.. Khi nhn

c chng t ph hp, chng ti (NHPH) s chp nhn hi phiu/chng t v s thc

hin thanh ton hi phiu/chng t o hn ch sau khi nhn c y tin hng theo

L/C s .. ngy do Ngn hng . pht hnh.

V d sau y c th gip bn hiu r hn v L/C i ng:

Shingbang Ltd., Co (Hn Quc) k mt hp ng gia cng hng may mc vi Garment

Company No. 5 (Vit Nam), theo Shingbang Ltd., Co m L/C nhp thnh phm

(Master L/C) cho ngi hng l Garment Company No. 5 v L/C Garment Company

No. 5 m L/C nhp nguyn liu tr chm 90 ngy cho ngi hng l Shingbang Ltd.,

Co.

Khi nhn c L/C, v d, L/C No. 123 dated 20/2/2008 c pht hng bi Korex

Bank Seoul, Garment Company No. 5 yu cu ngn hng ca mnh (Vietcombank Da

Nang) pht hnh L/C tr chm (deferred payment L/C) 90 ngy i ng vi L/C trn

cho ngi hng l Shingbang. L/C i ng do Vietcombank Da Nang pht hnh c

th quy nh v iu kin thanh ton nh sau: This L/C is reciprocal to L/C No. 123

dated 20/4/2008 issued by Korex Bank, Seoul. Upon receipt of the documents

complying with the L/C terms, we shall incur a deferred payment undertaking but the

payment hen due shall be effected only after our full receipt of the proceeds under L/C

No. 123 dated 20/4/2008.

L/C i ng ph bin ch yu mt s nc Chu . Vit Nam loi L/C ny c

pht hnh ph bin nhng nm 90 khi cc cng ty dt may Vit Nam gia cng hng

may mc cho cc cng ty Hn Quc. Hin nay loi L/C hu nh khng cn c s

dng rng ri.

- Defered L/C -L/C tr dn:

L/C trong quy nh vic tr tin lm nhiu ln cho ngi bn s c thc hin sau

1 thi gian nht nh k t ngy giao hng (date of B/L) hoc ngy xut trnh chng t

(presentation date) Theo L/C ny, ngi bn giao hng v xut trnh chng t nh L/C

quy nh.Khi b chng t c NH xc nh l hp l, NH s chp nhn thanh tan v

thc hin vic tr tin vo ngy o hn nh quy nh, c th tr 1 ln hoc nhiu

ln theo tha thun.

- Confirm L/C -L/C c xc nhn :

L lai L/C khng hy ngang do 1 NH m v c NH khch xc nhn, tc l m bo

tr tin theo yu cu hoc theo s y nhim ca NH m. S xc nhn ca NH ny l 1

cam kt chc chn cng thm vo cam kt chc chn ca NH m. Vic xc nhn L/C

thng do ngi hng li ngh khi h khng tin tng vo kh nng ti chnh ca

NH m L/C hoc khng chp nhn nhng ri ro chnh tr tn ti hay tim n nc ca

NH m. Vic xc nhn L/C c th hin ngay trn L/C hay bng 1 vn th ring. NH

xc nhn c ngha v tr tin, chp nhn hoc chit khu khng bo lu khi ngi hng

xut trnh b chng t hp l . Trch nhim ca NH xc nhn cng tng t nh trch

nhim ca NH pht hnh.NH xc nhn c th xc nhn 1 L/C nhng khng xc nhn

mi tu chnh sau (v d tng tin,gia hn hiu lc..) nu h thy c th pht sinh

ri ro trong thanh tan. Trong trng hp ny trch nhim ca NH xc nhn ch gii

hn trong phm vi m h xc nhn. Ph xc nhn thng cao hn c ph m L/C v

nguyn tc do ngi mua tr nhng cng c th tha thun phn chia chi ph u cho

c 2.

L/C USANCE PAID AT SIGHT

Mi y mt ngi bn ng nghip c gi cho ngi vit bi ny mt bn sao LC c

ni dung hi khc so vi nhng LC thng thng v hi l loi LC g, c pht

hnh trong trng no v nhm mc ch g Xem qua ni dung ngi vit nhn ra

ngay y l LC UPAS (Usance Paid At Sight) mt loi LC tr chm nhng thc t

ngi hng li c thanh ton ngay thnh thong c pht hnh bi mt s ngn

hng Chu , c bit l cc ngn hng Hn Quc. Ngi vit tng c dp lm

quen v tm hiu v loi LC ny, do vy, xin c gii thiu chi tit vi cc ng nghip

v bn c quan tm khi gp nhng LC tng t s khng ngc nhin v c th gii

thch cn k cho khch hng.

Hnh thc ca LC UPAS

V hnh thc, khc vi 4 loi LC thng gp nh:

(i) LC thanh ton ngay (Sight Payment LC) c gi tr thanh ton ti NHPH hoc ti

ngn hng c ch nh (NHC) bng cch thanh ton ngay ;

(ii) LC chit khu (Negotiation LC) c gi tr thanh ton ti NHC bng cch chit

khu hi phiu tr ngay;

(iii) LC chp nhn (Acceptance LC) c gi tr thanh ton ti NHPH hoc ti NHC

bng cch chp nhn hi phiu c k hn; v (iv) LC tr chm (Deferred Payment LC)

c gi tr thanh ton ti NHPH hoc ti NHC bng cch cam kt thanh ton c k

hn,

LC UPAS c kt cu va ging LC chp nhn (v c yu cu xut trnh hi phiu tr

chm) nhng li va ging LC chit khu (v hi phiu tr chm s c thanh ton

bng cch chit khu trn c s tr ngay).

tin nhn bit loi LC ny, di y ngi vit xin c trch mt s ni dung c

bn t mt LC c pht hnh di dng in swift MT 700 bi Ngn hng A Hn

Quc:

41D: Available with . By

ANY BANK BY NEGOTIATION

42C: Drafts at .

BENEFICIARY DRAFTS 90 DAYS AFTER B/L DATE

42A: Drawee

BANK B

53A: Reimbursing bank

BANK B

..

78: Instructions to the Paying/Accepting/Negotiating Bank

+ BENEFICIARY TIME DRAFT SHALL BE NEGOTIATED ON AT SIGHT BASIS

AND SHOULD BE FORWARDED TO THE DRAWEE BANK (BANK B).

+ ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO US (BANK A) IN

ONE LOT BY COURIER SERVICES

..

Phn trch dn nu trn cho thy Trng 41D (Thanh ton) v Trung 42C (Hi phiu)

th hin LC c gi tr thanh ton bng cch chit khu hi phiu c k hn 90 ngy sau

ngy vn n..Tuy nhin, ti Trng 78 (Cc ch th i vi ngn hng chit khu/chp

nhn/thanh ton), Ngn hng A (NHPH) li ch th hi phiu c k hn s c chit

khu trn c s tr ngay v gi cho ngn hng b k pht (Ngn hng B) c hon

tr, cn tt c cc chng t (ngoi tr hi phiu) phi gi trc tip cho Ngn hng A.

Giao dch lin quan n LC UPAS c thc hin nh th no ?

Giao dch LC UPAS gm 10 bc thc hin nh sau:

1. Nh nhp khu (ngi m LC) v nh xut khu (ngi th hng) tho thun iu

kin bn hng, theo nh xut khu s c tr tin ngay.

2. Nh nhp khu ngh ngn hng ca minh ti tr nhp khu thanh ton bng LC,

thi gian ti tr l 90 ngy hoc 180 ngy sau ngy nhn c chng t hoc sau ngy

vn n (90 or 180 days sight or after B/L date), tu theo nhu cu v kh nng hon tr

ca nh nhp khu.

3. NHPH pht hnh LC UPAS yu cu hi phiu tr chm 90/180 ngy k pht i tin

ngn hng hon tr c ch nh ( a nominated reimbursing bank NHHT), thng l

mt chi nhnh a phng ca NHPH v nu rng ngi hng li s c thanh ton

ngay vi mi chi ph li do ngi m LC chu.

NHPH cng s gi cho NHHT mt u quyn hon tr c iu kin tr tin ging nh

LC quy nh. U quyn cng s yu cu NHHT chp nhn v chit khu hi phiu

theo tho thun gia NHPH v NHHT.

4. Ngi hng li thc hin giao hng v xut trnh chng t cho ngn hng a

phng ca mnh c thanh ton ngay.

5. Ngn hng a phng kim tra chng t v nu chng t ph hp thc hin yu cu

hon tr nh sau:

(i) Cc chng t gc ngoi tr hi phiu c gi cho NHPH.

(ii) Hi phiu cng vi th i tin c gi cho NHHT.

6. NHHT nhn c hi phiu s thc hin theo u quyn hon tr, tc l chp nhn v

chit khu hi phiu. S tin hi phiu sau c chuyn cho ngn hng ca ngi

hng li (tr ph hon tr).

NHHT sau s lin h NHPH thng bo rng hi phiu c xut trnh, chp nhn

v chit khu v thng bo ngy o hn ca hi phiu v tt c cc loi ph lin quan

n vic chp nhn v chit khu hi phiu.

7. Nhn c in thng bo t NHHT v chng t t ngn hng ca ngi hng li,

NHPH kim tra chng t v nu chng t ph hp, s thng bo cho ngi m LC ngy

o hn v tt c cc loi ph. NHPH cng s giao chng t cho ngi m LC nhn

hng.

8. Ngn hng ca ngi hng li khi nhn c tin thanh ton t ngn hng hon tr

thc hin ghi c ti khon ca ngi hng li sau khi tr ph.

9. Khi hi phiu o hn thanh ton, NHPH s thanh ton cho NHHT s tin hi phiu

UPAS v cc chi ph pht sinh (ph hi phiu UPAS c th c thanh ton trc tu

theo tho thun gia NHPH v NHHT).

10. Khi hi phiu o hn thanh ton, NHPH s thu s tin hi phiu UPAS v cc chi

ph pht sinh t ngi m LC (cc ph c th c thu trc tu theo tho thun gia

NHPH v ngi m LC).

Mt iu quan trng cn lu l ngha v thanh ton ca NHPH i vi NHHT l hon

ton tch bit vi ngha v thanh ton ca ngi m LC i vi NHPH. NHPH c ngha

v phi thanh ton cho NHHT ngay c khi khng c ngi m LC thanh ton.

LC UPAS c pht hnh trong trng hp no v ai s c hng li t giao dch

ny ?

Quy trnh thc hin giao dch LC UPAS cho thy LC UPAS c pht hnh khi nh

nhp khu (ngi m LC) mun nhp hng tr ngay nhng li mun NHPH ti tr,

trong khi NHPH v l do no li mun ngn hng c ch nh thanh ton (thng

thng l mt chi nhnh a phng ca NHPH) thc hin vic ti tr trn c s bo

m ca NHPH. Gia NHPH v ngn hng c ch nh (NHC) c mt tho thun

ring m ngi m LC khng nht thit phi l mt bn tham gia vo giao dch .

Quy trnh thc hin giao dch LC UPAS cng cho thy hu nh cc bn lin quan, trong

chng mc no , u c th hng li t giao dch LC UPAS.

- Ngi m LC c th hng li i ng: (i) c ti tr 90-180 ngy, tu theo nhu

cu v kh nng tr n; (ii) c th mua hng ho vi gi thp hn, ko theo thu nhp

khu phi tr s t hn.

- i vi ngi hng li th y l c hi tt nht : (i) c th bn hng ly tin ngay

thay v cp tn dng thng mi cho ngi mua v ngi ch s tin o hn; (ii).c th

bn vi gi hp l bi nu i 90 ngy hoc 180 ngy, gi c thng s tng ln;

- NHPH c th hng mt s li ch sau: (i) ti tr giao dch m khng phi b vn; (ii)

trong s sch k ton ca NHPH giao dch ny c th c th hin l mt ngha v

trc tip khng c cp vn bi vic thanh ton thc t c NHC thc hin tr

tin trn c s bo m ca NHPH; v (iii) c th hng li t chnh lch li sut gia

li sut ca NHC v li sut p dng i vi khch hng ca mnh.

- NHC cng hng li nh thu ph dch v bao gm ph chp nhn v chit khu hi

phiu tr chm..