-
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..