【正文】 或責(zé)任。（2）某貿(mào)易公司出口一批商品，付款條件為遠(yuǎn)期45天付款交單。當(dāng)銀行向進(jìn)口人提示單據(jù)時(shí)，進(jìn)口人只肯交付本金而拒付利息，在此情況下，銀行在收到本金后即交出單據(jù)，并通知出口人有關(guān)拒付利息的情況。根據(jù)《托收統(tǒng)一規(guī)則》第20條（a）款規(guī)定：“如果托收委托書明示應(yīng)收取利息但付款人拒付該利息時(shí)，提示行可視情況憑付款或承兌或按其他條件交單，而不必收取該項(xiàng)利息?！痹诒景钢?，盡管出口人在托收委托書中說(shuō)明需加收利息，但并未說(shuō)明利息不可免除，且開(kāi)具的匯票上也未列收息條款。第四章 信用證在國(guó)際貿(mào)易結(jié)算中的運(yùn)用習(xí) 題 詳 解1. 案例分析（1）某出口公司接日本銀行開(kāi)來(lái)不可撤銷信用證中有下列條款：“Credit amount USD50 000, according to invoice 75% to be paid at sight, the remaining 25% to the paid at 60 days after shipment arrival.”出口公司在信用證有效期內(nèi)，通過(guò)議付行向開(kāi)證行提交了單據(jù)，經(jīng)檢驗(yàn)單證相符，開(kāi)證行即付75%貨款，計(jì)37 500美元。請(qǐng)問(wèn)：開(kāi)證行拒付是否有道理？為什么？分析：① 開(kāi)證行不能憑開(kāi)證人對(duì)貨物品質(zhì)不滿的意見(jiàn)拒付25%的應(yīng)付款?！睋?jù)此，開(kāi)證行拒絕付款顯然是沒(méi)有道理的。② 關(guān)于貨物品質(zhì)問(wèn)題，如果確實(shí)不符合合同的規(guī)定，開(kāi)證人可以根據(jù)實(shí)地檢驗(yàn)機(jī)構(gòu)的檢驗(yàn)證書，依照合同條款直接向出口方提出索賠，絕不能要求開(kāi)證行拒付貨款，開(kāi)證行也不得受理此種要求。售貨合同中的支付條款只簡(jiǎn)單填寫“Payment by L/C”（信用證方式支付）。受益人在審證時(shí)未發(fā)現(xiàn)，因此未請(qǐng)對(duì)方修改刪除。不幸60%貨物在運(yùn)輸途中被大火燒毀，船到目的港后開(kāi)證行拒付全部貨款。理由：（a）L/C規(guī)定的條件僅僅是說(shuō)明付款時(shí)間；（b）貨到港后，只要單證相符，不管貨物好壞，開(kāi)證行均應(yīng)付款。理由：（a）L/C中的條款是開(kāi)證行付款的前提條件；（b）貨物在運(yùn)輸途中受損，不能滿足L/C條件。因此，在實(shí)際工作中，必須嚴(yán)格審證，以免造成被動(dòng)和損失。外商拖延開(kāi)證，我方見(jiàn)裝運(yùn)期快到，從7月底開(kāi)始，連續(xù)多次電催外商開(kāi)證。8月28日，外方開(kāi)來(lái)信用證正本，正本上對(duì)有關(guān)單據(jù)作了與合同不符的規(guī)定。你認(rèn)為，我方應(yīng)從此事件中吸取哪些教訓(xùn)？分析：① 在出口合同中一般應(yīng)明確規(guī)定買方開(kāi)出L/C的期限，而在本合同中卻未作出此項(xiàng)規(guī)定，不妥。我出口公司應(yīng)向外商提出異議，并保留以后提出索賠的權(quán)利，而我方未提出此項(xiàng)要求。④ 8月5日收到簡(jiǎn)電通知后即忙于裝船，過(guò)于草率。⑤ 出口方收到L/C后應(yīng)該認(rèn)真地加以審核，而我方工作人員竟如此疏忽大意。銷售合同條款The seller: China National Cereals, Oils amp。 Foodstuffs CorporationBeijing, ChinaAdvised through Bank of China, BeijingNO. BOC 2011/10/05IRREVOCABLE DOCUMENTARY LETTER OF CREDIT Dear Sirs,We open this by order of Hong Kong Food Company, Vancounver for a sum not exceeding CAN$120 000(say Canadian dollars one hundred and twenty thousand only) available by drafts drawn on us at sight acpanied by the following documents:—Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later than November 30, 2011 and notify applicant.—Signed mercial invoice in quintuplicate.—Canadian customs invoice in quintuplicate.—Insurance policies (or certificates) in duplicate covering marine all risks and war risks subject to PICC date ,2009.Evidencing shipment from China port to Montreal, Canada of the following goods: 50 000 tins of 430 grams of Great Wall Strawberrry Jam, at CAN$ per tin CFR3% Vancouver, details as per your S/C Partial shipments are allowed.Transshipment is allowed.This credit expires on November 30, 2011 for negotiation in China. It is subject to the Uniform Customs and Practice for Documentary Credit(2007 revision), International Chamber of Commerce Publication .分析：該信用證與合同不符合處有以下6點(diǎn)：（1）該信用證金額有誤。（2）運(yùn)費(fèi)有誤。合同是按CFR作價(jià)，運(yùn)費(fèi)已包括在貨價(jià)內(nèi)，由賣方訂艙并支付費(fèi)用，所以賣方將貨物交運(yùn)時(shí)，即應(yīng)預(yù)付運(yùn)費(fèi)，承運(yùn)人在其所簽發(fā)的提單注明“freight prepaid”（運(yùn)費(fèi)已付）。信用證上要求所附單據(jù)中有保險(xiǎn)單，但這次交易是按CFR價(jià)成交，賣方不負(fù)責(zé)保險(xiǎn)，而且，合同條款也無(wú)保險(xiǎn)要求，因此，信用證上增加保險(xiǎn)顯然不合理。信用證上的目的港是“蒙特利爾”（from China port to Montreal），而合同上的目的港是“溫哥華”（Vancouver），兩者顯然不符。合同表明“規(guī)格：340克聽(tīng)裝”，而信用證上卻說(shuō)“430 grams”，兩者不符。信用證規(guī)定：“This credit expires on November 30,2011 for negotiation in China”，但是合同條款中說(shuō)，“信用證議付有效期應(yīng)為最后第15天在中國(guó)到期”。3. 請(qǐng)根據(jù)上海糧油進(jìn)出口公司審單的意見(jiàn)，給國(guó)外進(jìn)口方ABC Company Limited. 3536 Street London . 擬寫改正函一份。信用證預(yù)審單開(kāi)證行BANK OF NAGOYA LTD.開(kāi)證日期Oct. 6th, 2011申請(qǐng)人THE GENRRUTRADING CO., LTD.受益人SHANGHAI NEW UNION TEXTILES IMP. amp。 EXP. CORP.18th Flr. Huayuan Building677 Yanan West Road, Shanghai, ChinaTel: (008621)58818850 Fax: (008621)58899655Oct. 8th, 2011THE GENRRU TRADING CO., LTD.47 HNCHO 3CHOMEKOBE, JAPANDear Sirs,We are in receipt of your L/C No. NLC0310598 through the BANK OF NAGOYA LTD., but regretfully we find that some of the clauses therein are not in agreement with the terms and conditions of the contract. For your information, we itemize the discrepancies as follows:1. The L/C amount should be USD172 066 instead of USD172 006.2. The draft should be at sight, not 60 days after sight.3. The expiry place of the L/C should be in China, not in Kobe.4. Documents should be presented for negotiation within 15 days after issuance of shipping documents instead of “within 3 days”.5. The inspection clause should be “Inspection should be effected by the beneficiary before shipment. Relevant documents or certificates are requested to be issued by the Shanghai Exit and Entry Inspection and Quarantine Bureau. Meanwhile, the applicant reserves the right of reinspection at the destination port.”We look forward to receiving your amendment at an early date and thank you for your kind cooperation.Yours sincerelyShanghai New Union Textile IMP. amp。SALES CONFIRMATION S/C NO.: 954361DATE: June 15, 2011THE BUYER: The Eastern Trading Company, Osaka, JapanTHE SELLER: Shanghai Donghai Garments Imp. amp。 Exp. Corp. US$600 Shanghai ChinaDear Sir,At the request of the EASTERN TRADING COMPANY , Osaka, Japan. We here issue in your favour this irrevocable documentary credit which is available by acceptance of your draft at 30 days after sight for full invoice value drawn on FuJi Bank Ltd. NewYork Branch, New York , . bearing this clause: “Drawn under documentary Credit No. 219307 of FuJi Bank Ltd.” acpanied by the following documents:(1) Signed mercial invoice in four copies.(2) Full set clean on board bills of lading made out to order and blank endorsed marked “freight collect” and notify applicant.(3) Insurance policy for full invoice value of 150% covering all risks as per ICC dated ,1981.(4) Certificate of origin issued by the China Exit and Entry Inspection and Quarantine Bureau.(5) Inspection certificate issued by applicant.Covering: 5000 dozens pure cotton men’s shirts Art. No. 971323Size Assortment: S/M/L/3 per dozenAt US＆120 CIFC5% Kobe/Osaka, packed in cartons of 10 dozens each.Shipment from Chinese Port to Yokohama at buyer’s option not later than Sept. 30, 2011.Transshipment is prohibited, partial shipments are allowed.The credit is valid in Shanghai,China.Special conditions: Documents must be presented within 15 days after date of issuance of the bills of lading, but in any event within this credit validity.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit.It is subject to t