chapter3Remittance詳解.ppt

1、LOGO,Chapter 3 Remittance,In this chapter, we will learn: 1.Remittance and reverse remittance 2. Types, parties and procedures of remittance 3. Practice of remittance 4. Comparisons among the three types of remittance. 5. Reimbursement of remittance,Objectives,Some word or expressions,Favorable exch

2、ange Adverse exchange Outward remittance Inward remittance Of ones own accord Currency conversion Payment order Mail transfer advice Reimbursement In cover,remittance 順匯 reverse remittance 逆匯 匯出匯款 匯入?yún)R款 自愿地，主動地 貨幣匯兌 支付委托書 信匯通知書 償付 作為償付,Outline of remittance,3.1 Remittance 頭寸調(diào)撥 .) 匯款頭寸償付指匯出行辦理匯出業(yè)務(wù)時應(yīng)及時

3、將匯款金額撥交給解付匯款的匯入行的行為，俗稱撥頭寸。,3.2.1 Parties to a Remittance,(3) Paying bank(匯入行或解付行) Pay in strict compliance with the P.O. and authenticate the relevant signature or test key. Usually make payment after its receipt of the funds from the remitting bank. (4)Beneficiary (exporter/payee) To receive the re

4、mittance,3.2.1 Parties to a Remittance,境外匯款申請書填報說明,(1)境外匯款申請書:凡采用電匯,票匯或信匯方式對境外付款的機構(gòu)或個人(統(tǒng)稱匯款人),須逐筆填寫此申請書. (2)日期:指匯款人填寫此申請書的日期.“ (3)申報號碼:根據(jù)國家外匯管理局有關(guān)申報號碼的編制規(guī)則,由銀行編制(此欄由銀行填寫). (4)銀行業(yè)務(wù)編號:指該筆業(yè)務(wù)在銀行的業(yè)務(wù)編號(此欄由銀行填寫). (5)收電行/付款行:(此欄由銀行填寫) (6)匯款幣種及金額:指匯款人申請匯出的實際付款幣種及額. (7)現(xiàn)匯金額:匯款人申請匯出的實際付款金額中,直接從外匯賬戶(包括外匯保證金賬戶)中

5、支付的金額,匯款人將從銀行購買的外匯存入外匯賬戶(包括外匯保證金賬戶)后對境外支付的金額應(yīng)作為現(xiàn)匯金額.匯款人以外幣現(xiàn)鈔方式對境外支付的金額作為現(xiàn)匯金額.,“(8)購匯金額:指匯款人申請匯出的實際付款金額中,向銀行購買外匯直接對境外支付的金額.” “(9)其他金額:指匯款人除購匯和現(xiàn)匯以外對境外支付的金額.包括跨境人民幣交易以及記賬貿(mào)易項下交易等的金額. (10)賬號:指銀行對境外付款時扣款的賬號,包括人民幣賬號,現(xiàn)匯賬號,現(xiàn)鈔賬號,保證金賬號,銀行卡號.如從多個同類賬戶扣款,填寫金額大的扣款賬號.,(11)匯款人名稱及地址:對公項下指匯款人預(yù)留銀行印鑒或國家質(zhì)量監(jiān)督檢驗檢疫總局頒發(fā)的組織機構(gòu)

6、代碼證或國家外匯管理局及其分支局(以下簡稱外匯局)簽發(fā)的特殊機構(gòu)代碼賦碼通知書上的名稱及地址;對私項下指個人身份證件上的名稱及住址. (12)組織機構(gòu)代碼:按國家質(zhì)量監(jiān)督檢驗檢疫總局頒發(fā)的組織機構(gòu)代碼證或外匯局簽發(fā)的特殊機構(gòu)代碼賦碼通知書上的單位組織機構(gòu)代碼或特殊機構(gòu)代碼填寫.,(13)個人身份證件號碼:包括境內(nèi)居民個人的身份證號,軍官證號等以及境外居民個人的護照號等. (14)中國居民個人/中國非居民個人:根據(jù)國際收支統(tǒng)計申報辦法中對中國居民/中國非居民的定義進行選擇. (15)收款銀行之代理行名稱及地址:為中轉(zhuǎn)銀行的名稱,所在國家,城市及其在清算系統(tǒng)中的識別代碼. (16)收款人開戶銀行名

7、稱及地址:為收款人開戶銀行名稱,所在國家,城市及其在清算系統(tǒng)中的識別代碼. (17)收款人開戶銀行在其代理行的賬號:為收款銀行在其中轉(zhuǎn)行的賬號.,(18)收款人名稱及地址:指收款人全稱及其所在國家,城市. (19)匯款附言:由匯款人填寫所匯款項的必要說明,可用英文填寫且不超過140字符(受SWIFT系統(tǒng)限制).“ (20)國內(nèi)外費用承擔(dān):指由匯款人確定辦理對境外匯款時發(fā)生的國內(nèi)外費用由何方承擔(dān),并在所選項前的中打. (21)收款人常駐國家(地區(qū))名稱及代碼:指該筆境外匯款的實際收款人常駐的國家或地區(qū).名稱用中文填寫,代碼根據(jù)國家(地區(qū))名稱代碼表填寫.,(22)交易編碼:應(yīng)根據(jù)本筆對境外付款交

8、易性質(zhì)對應(yīng)的國際收支交易編碼表(支出)填寫.如果本筆付款為多種交易性質(zhì),則在第一行填寫最大金額交易的國際收支交易編碼,第二行填寫次大金額交易的國際收支交易編碼;如果本筆付款涉及進口付匯核銷項下交易,則核銷項下交易視同最大金額交易處理;如果本筆付款為退款,則應(yīng)填寫本筆付款對應(yīng)原涉外收入的國際收支交易編碼. (23)相應(yīng)幣種及金額:應(yīng)根據(jù)填報的交易編碼填寫,如果本筆對境外付款為多種交易性質(zhì),則在第一行填寫最大金額交易相應(yīng)的幣種和金額,第二行填寫其余幣種及金額.兩欄合計數(shù)應(yīng)等于匯款幣種及金額;如果本筆付款涉及進口付匯核銷項下交易,則核銷項下交易視同最大金額交易處理. (24)交易附言:應(yīng)對本筆對境外

9、付款交易性質(zhì)進行詳細描述.如果本筆付款為多種交易性質(zhì),則應(yīng)對相應(yīng)的對境外付款交易性質(zhì)分別進行詳細描述;如果本筆付款為退款,則應(yīng)填寫本筆付款對應(yīng)原涉外收入的申報號碼. (25)外匯局批件/備案表號:指外匯局簽發(fā)的,銀行憑以對外付款的各種批件或進口付匯備案表號.,“(26)報關(guān)單經(jīng)營單位代碼:指由海關(guān)頒發(fā)給企業(yè)的自理報關(guān)單位注冊登記證明書上的代碼. (27)報關(guān)單號:指海關(guān)報關(guān)單上的編碼,應(yīng)與海關(guān)報關(guān)數(shù)據(jù)庫中提示的編碼一致.若有多張關(guān)單,表格不夠填寫,可附附頁. (28)最遲裝運日期:指貨物的實際裝運日期.境外工程物資和轉(zhuǎn)口貿(mào)易項下的支付中最遲轉(zhuǎn)運日期應(yīng)為收匯日期. (29)購匯匯率(銀行專用欄)

10、:指對境外匯款金額中,以人民幣購匯部分的匯率.,CREDIT SUISEE B070 ZURICH,201707609000039,IVOCLAR VIVADENT AG,USD 34581.04,YUNLAN FREEDOM IMP. (2)receipt (3)sends P.O. instructing paying bank to make payment (4)after authenticating, notifies the payee (5)upon receipt, the payee provides the paying bank a receipt (6)the pay

11、ing bank debited the remitting banks a/c and make payment (7)sends the debit advice and payment receipt from payee to the remitting bank,Procedure for M/T,匯款人填寫匯款申請書，交款付費給匯出行,匯款人取回回執(zhí),委托匯入行 解付匯款給收款人,匯入行收到后，核對簽字，繕制匯款通知書，通知收款人收款,收款人收到通知書后，在收款聯(lián)上蓋章，交匯入行,匯入行借記匯出行帳戶，取出頭寸，解付匯款給收款人,匯入行將借記單和來自收款人的回執(zhí)書寄給匯出行，通知它

12、匯款解付完畢,on 9 June, Crystal Palace Hotel, Tianjin entrust Bank of Asia, Tianjin remit USD 1660 to Marie Clauda Dumont, Luxemburg, whose account no. 0-164/7295/550 in Bank of Asia, Luxemburg Message: payroll Test:2563 Ref No. 208TT0219 Remitting bank maintain an USD account in paying bank.,Bank of Asia

13、,Bank of Asia, Luxemburg,208TT0219,Marie Clauda Dumont, Luxemburg,USD 1660,Crystal Palace Hotel, Tianjin,payroll,US DOLLARS ONE THOUSAND SIX HUNDRED AND SIXTY,Bank of Asia,Remittance by telegraphic transfer,Remittance by cable/telex/SWIFT is called telegraphic transfer (T/T). The remitting bank ,at

14、the request of the remitter, transfers funds by means of cable/telex/SWIFT message to the paying bank, asking the latter to pay a certain sum of money to the beneficiary.,Beneficiary,Remitter,Paying bank,Remitting bank,(1),(2),(3),(4),(5),(6),(7),(1)Remittance application with funds and commission.

15、(2)Receipt (Checks the remitters account and debits the account.) (3)Sends payment instruction to the paying bank by cable/telex/SWIFT, instructing it to make payment. (4)After checking the documents sent by the remitting bank, notifies the beneficiary. (5)Upon receipt, the beneficiary provides the

16、paying bank a receipt (6)The paying bank debits the remitting banks a/c and makes payment (7)Sends the debit advice and payment receipt from the beneficiary to the remitting bank,Procedure of Telegraphic Transfer,TO:THE CHASE MANHATTAN BANK N.A.,NEW YORK FM:BANK OF CHINA, BEIJING DATE:30TH SEP.,11 T

17、EST XXXX OUR REF.TT109900/96 PAY USD200,000. VALUE 30 SEP.11 TO BANQUE NATIONAL DE TUNISIE TUNIS FOR CREDIT OF A/C NO.Y10-0127-033254 OF CORPORATION INTERNATIONAL DES EAUX ET DE IEL ECTRICTE DE CHINA MESSAGE REMIT FOR CUSTOMS DUTY ORDER INTERNATIONAL WATER AND ELECTRIC CORP.BEIJING COVER PLEASE DEBI

18、T OUR ACCOUNT WITH YOU,匯入行,匯出行,發(fā)報日,密押,業(yè)務(wù)備查號,匯款 金額,匯款人,頭寸劃撥指示: 借記我行(匯出行)賬戶,Payment instruction send by telex / cable,TO BANQUE NATIONAL DE TUNISIE TUNIS FOR CREDIT OF A/C NO.Y10-0127-033254 OF CORPORATION INTERNATIONAL DES EAUX ET DE IEL ECTRICTE DE CHINA,收款人的賬戶行,收款人賬號,收款人名稱,BANQUE NATIONAL DE TUNISI

19、E TUNIS,A/C NO.Y10-0127-033254,CORPORATION INTERNATIONAL DES EAUX ET DE,IEL ECTRICTE DE CHINA,FM:匯出行 TO:匯入行 DATE:發(fā)電日期 TEST：密押 OUR REF NO.：匯款編號 NO ANY CHARGES FOR US： 我行不負擔(dān)費用 PAY (AMT) VALUE (DATE) TO (BENEFICIARY) MESSAGE附言 or DATAILS OF PAYMENT ORDER/BY ORDER OF (B/O) 匯款人 COVER 頭寸撥付,收款人：,PAY TO BAN

20、K （收款人的帳戶行）FOR CREDITING A/C NO. OF payee 收款人的賬戶行是第三家銀行,Telex/cable電報/電傳匯款格式,PAY TO YOURSELVES （收款人的帳戶行）FOR CREDITING A/C NO. OF payee 收款人的賬戶行是匯入行,on 9 June, Crystal Palace Hotel, Tianjin entrust Bank of Asia, Tianjin remit USD 1660 to Marie Clauda Dumont, Luxemburg, whose account no. 0-164/7295/550

21、 in Bank of Asia, Luxemburg Message: payroll Test:2563 Ref No.208TT0219 Remitting bank maintain an USD account in paying bank.,Answer,FM: Bank of Asia, Tianjin TO: Bank of Asia, Luxemburg DATE: 9th June TEST: 2563 OUR REF NO.:208TT0219 NO ANY CHARGES FOR US PAY USD 1,660.00 VALUE 9th June TO YOURSEL

22、VES FOR CREDITING A/C NO. 0-164/7295/550 OF Marie Clauda Dumont MESSAGE payroll ORDER Crystal Palace Hotel,Tianjin COVER Debit our H.O. account,LOGO,SWIFTMT103,some points in the Text block of SWIFT,Field: mandatory field/ optional field Date: YYMMDD figures: 不用分隔號，小數(shù)點用逗號來表示 9,876,543.219876543,21 1

23、0%10 percent currency: 三位大寫英文字母 HKD CAD AUD SGD JPY CNY,MT103,MT103 is one of the MT message types. This message type is sent by or on behalf of the financial institution of the ordering customer, directly or through correspondent, to the financial institution of the beneficiary customer.,MT103 Sing

24、le Customer Credit Transfer 客戶匯款請求調(diào)撥資金,SWIFT MT103匯款格式,MT103 CUSTOMER TRANSFER Date: 100930 Sent to: CHAS US 33 REM Chase Manhattan New York n.y :20/ TT109900/96 :23B/ CRED :32A/ 100930USD200000,00 :50/ CHINA INTERNATIONAL WATER AND ELECTRIC CORP BEIJING :57/ BANQUE NATIONAL DE TUNISIE, TUNIS :59/ Y

25、10-0127-033254 CORPORATION INTERNATIONAL DES EAUX ET DE IELECTRICTE DE CHINE :70/ REMIT FOR CUSTOMS DUTY. :71A/ BEN :72/ COVER DEBIT US,問題 請找出該匯款電文中的當(dāng)事人,匯款金額,款項用途,費用支付的相關(guān)規(guī)定。,SWIFT MT202 General Financial Institution Transfer 單筆銀行頭寸調(diào)撥,Value 27 May 2012, Franz Holzapfel G.m.b.H. orders Bank Austria, V

26、ienna, to pay pounds sterling 120,850 into H.F. Janssens account (number 125-00698) with ABN Amro Bank, Amsterdam. Bank Austria sends two SWIFT messages: 1. A customer transfer request to ABN Amro Bank, Amsterdam, using reference 494934/DEV. 2. A cover message for the Pounds Sterling payment, which

27、is provided through its account number 15158000 at Midland Bank, London.,Cover method 頭寸付款方式,MT103 Date: 120527 From: BKAUATWW （Bank Austria, Vienna） Sent to: ABNANL2A （ABN AMRO BANK AMSTERDAM） :20/ 494934/DEV :23B/ CRED :32A/ 120527 GBP 120850,00 :50/ FRANZ HOLZAPFEL G.M.B.H.VIENNA :53A/ MIDLGB22 （

28、MIDLAND BANK, LONDON） :59/ 125-00698 H.F. JANSSEN, AMSTERDAM :71A/ SHA,MT202 Date: 120527 From: BKAUATWW （Bank Austria, Vienna） Sent to: MIDLGB22 （MIDLAND BANK, LONDON） :20/ 213804/887 :21/ 494934/DEV :32A/ 120527 GBP 120850,00 :53B/ 15158000 (account used for reimburesement) :58A/ ABNANL2A （ABN AMR

29、O BANK AMSTERDAM）,Remittance by Bankers Demand Draft(小額支付),The remitting bank, at the request of the remitter, draws a bill of exchange on the paying bank ordering the latter to pay on demand a certain sum of money to the beneficiary who will also be the payee of the draft.,remitter,Beneficiary,Remi

30、tting Bank (drawer),Paying Bank (drawee),1) D/D application,2)Bank demand draft,4)bank demand draft,5)Presenting,6)payment,7)Debit advice,Remittance by D/D,3)Draw a demand draft and notify,Not Negotiable,Bankers Demand Draft 銀行即期匯票,Paying bank,Payee,Remit fund by D/D,on 9 June, Crystal Palace Hotel,

31、 Tianjin entrust Bank of Asia, Tianjin remit USD 1660 to Marie Clauda Dumont, Luxemburg, whose account no. 0-164/7295/550 in Bank of Asia, Luxemburg Message: payroll Test:2563 Ref No.208TT0219 Remiting bank maintain an USD account in paying bank.,The drawer is：_ The drawee is: _ The payee is：_ The d

32、raft is: _draft,exporter,importer,remitting bank,sight,In D/D, the draft is a special draft, please use the giving words to fill in the blanks.,paying bank,usance,remitting bank,paying bank,exporter,sight,Exercise,PT. Trade Corporation, 310 Vtra Montreal Canada. order Bank of Montreal, Montreal to p

33、ay Jiangsu Import & Export trade corporation, 333 zhonghua road Suzhou China (number 6222-2110-0536-3668) with Bank of China, Suzhou. Both BOM (account No. within citibank is 186978542 ) and BOC have their US dollars account at Citibanks New York office.,2 Comparison of the M/T, T/T and D/D,3.4 Appl

34、ication of Remittance in International Trade,Payment in advance (預(yù)付貨款): The importer will make payment to the exporter before the delivery of goods or the provision of services. Open account（賒銷）: The importer will make payment to the exporter after arrival of goods or provision of services. Consignment （寄售，寄銷）： The importer will make payment to the exporter only when the goods are sold to a third party.,匯款中的貨幣 為匯出國的貨幣USD,Remitting Bank In US,Paying Bank In UK,1.In cover, we have credited your a/c with us.,2.Your a/c has been credited.,accounting bank 賬戶行,depositor bank 存款行,匯款指示中