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：
1.信用证的当事人
开证申请人（买方）、开证行、通知行、受益人（卖方）、议付行、付款行、保兑行等。
2.信用证的性质、种类
一般为不可撤销的跟单信用证，如：IRREVOCABLE DOCUMENTARY CREDIT
3.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: 2007/09/28 HONG KONG
4.信用证的有效期及到期地点
常见的条款有：
例（1）Expiry date： May 20， 2021 in the country of the beneficiary for negotiation.
有效期：2021年5月20日前，在受益人国家议付有效。
例（2）This credit remains valid/force/good for negotiation in China until the 15th day after the date of shipment.
本信用证为装运日后15天在中国议付有效。
例（3）Draft must be negotiated in China within 15 days from the date of Bill of Lading but not later than 15th July， 2021.
汇票须自提单日期起15天内在中国议付，但不得超过2021年7月15日。
5.金额、币别
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
例（2）For an amount/a sum not exceeding total of …/up to an aggregate amount of …
总金额不超过……
6.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，议付时须提供由受益人向开证行开出的即期汇票一式两份。
例（2）All drafts must be marked “Drawn under the Merita Bank Ltd.Helsinki L/C No.SRT9502422 dated AUG 24， 2021”.
所有汇票上必须注明：根据赫尔辛基Merita银行在2021年8月24日开出的第SRT9502422号信用证开出本汇票。
7.货物说明
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）DESCRIPT.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) 2,000PIECES USD1.00
49395(014) 2,000PIECES USD1.00
49396(014) 3,500PIECES USD1.25
49397(014) 4,000PIECES USD1.25
CIF SIGAPORE
例（2）COVERING SHIPMENT OF：
4 ITEMS OF CHINESE CERAMIC DINNERWARE INCLUDING:
HX1115 200SETS, HX2012 300SETS, HX4055 500SETS, AND HX4510 250SETS
DETAILS IN ACCORDANCE WITH SALES CONFIRMATION NO.AHHX0121
DATED APR.15, 2021 CIF TORONTO CANADA
以下货物：4种中国陶瓷餐具包括：HX1115号200套、HX2012号300套、HX4055号500套和HX4510号250套；细节与2021年4月15日所签合同AHHX0121号一致，CIF多伦多，加拿大。
8.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、各种受益人证明及其他证明等。
全套单据条款
CREDIT AVAILABLE WITH BANK OF CHINA BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS HEREIN AND BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON ISSUING BANK FOR 100 PCT OF THE INVOICE AMOUNT MARKED “DRAWN UNDER THE KWANGTUNG PROVINCIAL BANK, SINGAPORE, L/C NO.211LC2626”
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…
本信用证受益人须凭下列单据及即期汇票、开证行为付款人、100％发票金额并注明“DRAWN UNDER THE KWANGTUNG PROVINCIAL BANK， SINGAPORE， L/C NO.211LC2626”的汇票由中国银行议付。
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
9.商业发票条款
COMMERCIAL INVOICE CERTIFYING AT THE SAME TIME ORIGIN OF GOODS,CONTENTS ARE TRUE, PRICES CORRECT AND CURRENT, THAT IT IS THE ONLY INVOICE ISSUED FOR THE GOODS DESCRIBED THEREIN AND MENTIONING THAT IT IS THEIR EXACT VALUE WITHOUT ANY DEDUCTION OF PAYMENT IN ADVANCE.ONE ORIGINAL COPY MUST BE CERTIFIED BY CCPIT.
商业发票上同时证明：货物的产地，发票的内容是真实的；价格是正确的；它是为所述货物签发的唯一的发票；所列为实价并未扣除任何预收款项；发票的一份正本须由中国国际贸易促进委员会证明。
10.装箱单据条款
PACKING LIST MUST SHOW GROSS WEIGHT, NET WEIGHT AND MEASUREMENT PER CARTON SEPARATELY.
装箱单上须分别标明每箱的毛重、净重和尺码。
11.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，抬头为香港交通银行，注明运费已付，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，注明运费已付并通知开证申请人。
12.保险单据条款
MARINE INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK BY THE INSURED FOR AT LEAST 110％ OF THE CIF VALUE COVERING ALL RISKS AS PER OCEAN MARINE CARGO CLAUSES (1/1/1981) OF PICC.INSURANCE TO INCLUDE THE RISKS OF JETTISON AND WASHING OVER BOARD IN CASE OF SHIPMENT BY CONTAINER.
海运保险单或保险凭证由投保人空白背书，保险金额不少于CIF价值的110％，投保中国人民保险公司海洋运输货物保险条款（1981年1月1日）的一切险。如果货物用集装箱运输，还应投保抛掷、海水冲击险（JWOB）。
13.产地证条款
CERTIFICATE OF ORIGIN ISSUED BY CHINA COUNCIL FOR PROMOTION OF INTERNATIONAL TRADE AND SHOW CONSIGNEE AS “TO WHOM IT MAY CONCERN”.
要求中国国际贸易促进委员会签发一般原产地证，产地证中收货人应填“TO WHOM IT MAY CONCERN”。
14.其他条款
BENEFICIARY’S CERTIFICATE CERTIFYING THAT FULL SET OF NON-NEGOTIABLE COPIES OF DOCUMENTS SENT TO APPLICANT IMMEDIATELY AFTER SHIPMENT.
要求受益人提供证明文件，证实在装运后立即将全套非议付副本单据寄开证申请人。
15.装运条款
装运条款通常包括装运港（地）、目的港（地）、装运期限、能否分批装运等。
常见的条款有：
a.装运港、目的港
FROM ANY CHINESE PORT TO LONDON
从中国任何一个口岸运到伦敦
b.装运期(https://www.daowen.com)
LATEST DATE OF SHIPMENT: JULY 15, 2021
最迟装运期：2021年7月15日
c.分批装运/转运
TRANSSHIPMENT AND PARTIAL SHIPMENT NOT ALLOWED (NOT PERMITTED/PROHIBITED)
不允许转运/分批装运
16.佣金与折扣条款
例（1）5％ COMMISSION TO BE DEDUCTED FROM INVOICE VALUE.
缮制发票时应扣除5％的佣金。
例（2）INVOICE AND DRAFTS TO BE DRAWN FOR FULL CIF VALUE BUT THE BENEFICIARY IS TO BE PAID 5％ LESS AS COMMISSION PAYABLE TO OPENERS AT THE TIME OF NEGOTIATION AND THIS SHOULD BE INCORPORATED ON BANK SCHEDULE.
发票和汇票开列货款全额，但议付银行付给出口人货款时，必须扣除5％的金额作为付给开证申请人的佣金。议付行应将佣金金额填入银行议付通知书。
例（3）THE PRICE QUOTED INCLUDES A DISCOUNT OF 5％ WHICH MUST BE SHOWN ON YOUR FINAL INVOICE BUT IT IS TO BE THE SUBJECT OF A SEPARATE CREDIT NOTE， THE AMOUNT OF WHICH IS TO BE DEDUCTED FROM YOUR DRAFT.
所列价格包括5％折扣在内，最后发票上应开列未扣除5％折扣的价格，但须另出一份贷记通知书。汇票金额扣除此项折扣金额。
17.银行费用条款
ALL BANKING CHARGES OUTSIDE SINGAPORE ARE FOR ACCOUNT OF BENEFICIARY.
发生在新加坡以外的所有银行费用均由受益人承担。
18.开证行的保证付款文句
例：WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THAT DRAFT（S）DRAWN AND NEGOTIATED ON PRESENTATION AND THAT DRAFT（S）ACCEPTED WITHIN THE TERMS OF THIS CREDIT WILL BE DULY HONOURED AT MATURITY.
我行兹对出票人及/或善意持有人保证：凡按本证条款开具及议付的汇票一经提交即予承兑；凡依本证条款承兑的汇票，到期即予照付。
19.跟单信用证统一惯例文句
例：THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS—UCP （2007 REVISION）INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.600.
本证根据国际商会2007年修订本第600号出版物《跟单信用证统一惯例》办理。
信用证范例：
中国银行 新加坡分行
BANK OF CHINA SINGAPORE BRANCH
4 BATTERY ROAD #01-00BANK OF CHINA BUILDING, SINGAPORE 049908
TEL: 4398333
FAX: 3458792 SWIFT: BKCHSGSG
ADVISING BANK: BANK OF CHINA, SHANGHAI
IRREVOCABLE DOCUMENTARY CREDIT NO.123456 DATED: 26 JULY 2021
DATE AND PLACE OF EXPIRY: 10TH SEPTEMBER 2021 IN BENEFICIARY’S COUNTRY
BENEFICIARY: SHANGHAI JINHAI IMP.& EXP.GROUP GARMENTS BRANCH
NO.50 LANE 424 YAOHUA ROAD, SHANGHAI CHINA
APPLICANT: ANTAK DEVELOPMENT PTE LTD.
101 KIT CHENER ROAD
JALAN PLA2A SINGAPORE
TEL NO.: 3423457
FAX NO.: 4723456
AMOUNT: USD56,300.00 CIF SINGAPORE
(UNITED STATES DOLLARS FIFTY SIX THOUSAND AND THREE HUNDRED
ONLY)
PARTIAL SHIPMENT NOT ALLOWED
TRANSSHIPMENT NOT ALLOWED
SHIPMENT FROM CHINA PORT TO SINGAPORE
LATEST SHIPMNET DATE: 26TH AUGUST 2021
THIS CREDIT IS AVAILBLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST
PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY’S DRAFT(S)
AT SIGHT DRAWN ON ISSUING BANK FOR FULL INVOICE VALUE.
DOCUMENTS REQUIRED (IN TWO-FOLD UNLESS OTHERWISE STIPULATED):
SIGNED COMMERCIAL INVOICE
SIGNED WEIGHT/PACKING LIST
CERTIFICATE OF CHINESE ORIGIN
INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR 110％ CIF VALUE,COVERING: WAR RISK AND ALL RISKS
FULL SET PLUS ONE PHOTOCOPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF BANK OF CHINA, SINGAPORE MARKED FREIGHT PREPAID AND NOTIFY APPLICANT
EVIDENCING SHIPMENT OF:
700 DOZEN MEN’S COTTON WOVEN LABOURER SHIRTS (USD19,180.00)
800 DOZEN MEN’S COTTON WOVEN SHIRTS (USD31,680.00)
160 DOZEN MEN’S COTTON WOVEN SHIRTS (USD5,440.00)
S/C NO.00SHGM3178B
SHIPPING MARKS:
K.K.G.T.
73178
SINGAPORE
NO.1—190
OTHER TERMS AND CONDITIONS:
1.ALL BANK CHARGES, INCLUDING REIMBURSEMENT CHARGES, OUTSIDE SINGAPORE ARE FOR ACCOUNT OF BENEFICIARY.
2.THE NUMBER AND DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.
3.A FEE OF USD4,000 (OR ITS EQUIVALENT) TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTATION OF DISCREPANT DOCUMENTS EVEN IF THE CREDIT INDICATES THAT ALL BANKING CHARGES ARE FOR THE ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE TERMS AND CONDITIONS OF THIS CREDIT.
4.THE WHOLE CONSIGNMENT TO BE UNDER ONE BILL OF LADING.
5.BENEFICIARY’S CERTIFICATE TO CERTIFY THE FOLLOWINGS ARE REQUIRED:
(A) INVOICE/WEIGHT/PACKING LIST AND NON-NEGOTIABLE BILL OF LADING MUST BE AIRMAILED TO THE APPLICANT IMMEDIATELY AFTER SHIPMENT.
(B) COPIES OF INVOICE AND BILLS OF LADING HAVE BEEN FAXED TO APPLICANT IMMEDIATELY AFTER SHIPMENT.
6.INSURANCE POLICY OR CERTIFICATE MUST SHOW CLAIMS SETTLING AGENT AS:“CHINA INSURANCE CO.LTD.SINGAPORE”.
7.BILLS OF LADING TO EVIDENCE THE FOLLOWINGS:
(A) SHIPMENT EFFECTED INTO 20 FOOT CONTAINER LOAD (CY—CY)
(B) SHIPMENT EFFECTED BY CONTAINERISED VESSEL ONLY.
(C) SHOWING APPLICANT’S ADDRESS, TELEPHONE NO.AND FAX NO.
(D) SHOWING CARRIER/CARRIER’S AGENT AS: “CHINA OCEAN SHIPPING (GROUP)CO.”.
(E) SHOWING CONTAINER NUMBER.
8.SHIPMENT OF THE WHOLE CONSIGNMENT EFFECTED INTO LOOSE CARGO LOAD IS NOT ACCEPTABLE.
9.PACKING: GOODS MUST BE PACKED IN STRONG CARTONS AND STRAPPED WITH STRONG NYLON STRAPS.WEIGHT/PACKING LIST TO SHOW THIS EFFECT IS REQUIRED.
10.ALLOWED TO INCREASE OR DECREASE THE QUANTITY AND AMOUNT BY 5％.INSTRUCTIONS TO THE NEGOTIATING BANK:
THE AMOUNT AND DATE OF EACH NEGOTIATION MUST BE ENDORSED ON THE REVERSE OF THE ORIGINAL CREDIT BY THE NEGOTIATING BANK.
ALL DOCUMENTS ARE TO BE SENT TO ISSUING BANK IN ONE LOT.
UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL CREDIT OUR HEAD OFFICE ACCOUNT WITH US.
THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) ICC PUBLICATION NO.600.
BANK OF CHINA, SINGAPORE
AUTHORISED SIGNATURES
