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哪些贸易方式可以用背对背信用证?


背对背信用证适用于的贸易方式有哪些?

1、寻找货源或寻找客户,须请中间商介入,把进出口业务联系在一起,而从中谋取利润。

2、中间商保密货源或商业渠道赚取其中间的利润。故中间商分别于进出口商签约,这种贸易方式称“三方两份契约”方式。

三方即出口商、中间商、进口商签订两份契约。中间商与进口商签订的契约,称第一份契约。依第一份契约所开具的信用证称原信用证(Original LeTTer of CrEDIt),亦称主信用证(Prime Letter of Credit)。

另外,中间商与出口商签订契约,称第二份契约,依第二份契约开具的信用证,称背靠背信用证(Back-to-Back Letter of credit),亦称附属信用证(Subsidiary Letter of Credit)。原信用证的受益人系为背靠背信用证的开证申请人,即原信用证的出口方变成背靠背信用证的进口方。

原信用证的通知银行,往往是背靠背信用证的开证银行。为了实现这种贸易方式,在支付结算中可采用背靠背信用证(Back-to-Back Letter of Credit),但背靠背信用证是以原信用证(Original Credit)为后盾(Backed)而开发的。

原信用证与背靠背信用证所列条款的不同点是在价格上有差额,原信用证价格高,背靠背信用证价格低,高低之差系为中间商所获的商业利润或佣金。

3、关于交货日期,背靠背信用证所列的交货日期在前,原信用证所列交货日期在后,以保证按期交货。

4、开立背靠背信用证的银行为了减少风险,保护其权益,故在信用证列有如下条款:

凭原受益人提示于×年×月×日×××银行(原信用证的开证银行)开立的第×××号原信用证规定的单据之后,才兑付背靠背信用证项下的汇票。

The credit amount is payable to you upon our receipt from the above accountee of the documents required under the Bank (Issuing Bank of Original Credit) L/C No. DATed.

上述条款称限制性条款,凡不能满足此条款所列的要求,背靠背信用证的受益人就得不到货款。

5、背靠背信用证的风险在于:不论进口商因故倒闭或死亡,或对契约货物不能付款,或出口商(即制造商)因故不能交货,或货物的性能达不到规定的标准等,其中间商都要承担责任。

八屋会计事务所可以为您办理背对背信用证(back to back LC)、转开信用证、可转让信用证、前对背信用证等等,请联系客服人员咨询办理。


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