Upload
nguyenthanhminh
View
231
Download
2
Embed Size (px)
DESCRIPTION
Tim hieu ve cac loai L/C va L/C UPAS
Citation preview
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..