貿(mào)易實(shí)務(wù)ch10托收.ppt

1、CH10 Payment Methods(2)-Collection,1 托收概述,一、 definition Collection is an arrangement whereby the goods are shipped and the relevant bill of exchange is drawn by the seller on the buyer, and/or document(s) is sent to the sellers bank with clear instructions for collection through one of its correspon

2、dent banks located in the domicile of the buyer. 出口商（債權(quán)人）根據(jù)買賣合同先行發(fā)貨，后開立金融單據(jù)或商業(yè)單據(jù)或兼有，委托出口托收行通過(guò)其海外聯(lián)行或代理行（進(jìn)口代收行）向進(jìn)口方（債務(wù)人）收取貨款或勞務(wù)費(fèi)用的結(jié)算方式。,國(guó)際商會(huì)第522號(hào)出版物托收統(tǒng)一規(guī)則(Uniform Rules for Collection，URC522) Collection means in accordance with instructions received, the handling by banks of : (1)obtaining payment and

3、/or acceptance of financial documents, or (2)delivering documents against payment and/or against acceptance, or (3) delivering documents on other terms and conditions. 托收意指銀行按照從出口商那里受到的指示辦理（1）獲得金融單據(jù)的付款及/或承兌。（2）憑付款及/或承兌交出單據(jù)?；蛘撸?）以其他條款和條件交出單據(jù)。,委托人（Principal） 付款人（Payer/Drawee） 托收銀行（Remitting Bank） 代收行（

4、Collecting Bank） 提示行（Presenting Bank） 需要時(shí)的代理(Customers Representative in Case of Need),二、托收當(dāng)事人 Parties in Collection,1.the principal(exporter /seller) The principal is also sometimes called the drawer. The principal is generally the customer of a bank who prepares documentation (collection documents

5、) and submits (remits) them to his bank (remitting bank) with a collection order for payment from the buyer(drawee). 委托人的責(zé)任和義務(wù)（1）根據(jù)合同規(guī)定交付貨物。（2）提交符合合同規(guī)定的單據(jù)。進(jìn)口商提貨前必須取得單據(jù)，單據(jù)代表物權(quán)。（3）填寫托收申請(qǐng)書，并將其和金融單據(jù)和（或）商業(yè)單據(jù)交托收行。,托收申請(qǐng)書的內(nèi)容： 托收人的名稱、地址、有權(quán)印鑒。 付款人的名稱、地址或開戶行的名稱、地址、帳號(hào)。 托收隨附單據(jù)的名稱和份數(shù)。 托收交單方式。 托收收妥后的收賬要求。 脫手拒付或者拒絕

6、承兌時(shí)應(yīng)采取的必要措施，如是否要做成拒絕證書，貨物抵港后是否代辦存?zhèn)}保險(xiǎn)等。 托收費(fèi)用由誰(shuí)負(fù)擔(dān)。 有關(guān)托收的其他要求。,2. the remitting bank(in the exporters country) The remitting bank is the bank receiving documentation from the seller for forwarding to the buyers bank along with instructions for payment. 托收行的責(zé)任和義務(wù)（1）繕制托收指示。根據(jù)托收申請(qǐng)書的內(nèi)容制作托收指示，并將其和單據(jù)寄給國(guó)外的代理行

7、，指示其向付款人收款。（2）核驗(yàn)單據(jù)。托收行應(yīng)當(dāng)審核實(shí)收單據(jù)的名稱和份數(shù)是否與申請(qǐng)書填寫的相同，除此之外沒(méi)有進(jìn)一步審核單據(jù)的義務(wù)。,3. the collecting bank(in the importers country, usually the correspondent of the remitting bank) Collecting bank is the bank that presents the documents to the buyer and collects cash payment or a promise to pay in the future from bu

8、yer in exchange for the documents. 4. the payer/Drawee (the importer or buyer),三、托收業(yè)務(wù)中存在的契約關(guān)系,Deliver goods,B/L,Documents & Instructions(Application),Collection Order & Documents,Present,Pay or Acceptance,Release Documents,Credit Advice or Debit Authorization,Credit A/C,Hand in B/L,Deliver goods,sel

9、ler,buyer,Remitting Bank,Collecting Bank,四、托收的種類 Types of Collection,(一)光票托收 Clean collection Clean collections are collections on financial instruments(bills of exchange) without being accompanied by commercial documents, such as invoice, bill of lading, insurance policy, etc. 光票托收：指金融單據(jù)托收，而不伴隨商業(yè)單據(jù)

10、的委托銀行代收款項(xiàng)的一種托收結(jié)算方式。 Financial documents mean bills of exchange ,promissory notes , cheques. commercial documents mean invoice ,transport documents, documents of title or other similar documents.,光票托收的票據(jù)由收款人作成空白背書，托收行作成記名背書，給代收行并制作托收指示（也稱托收委托書）隨票交寄代收行托收票款,Features of clean collection 1.Under clean co

11、llection, only the draft and, if necessary, an instruction letter are sent out for collection. 2.A clean collection may represent an underlying trade transaction or a purely financial transaction involving no movement of merchandise and, therefore, no documents. 3.The method lacks the protection of

12、the documentary collection. It is generally used in countries where a draft is needed for legal purposes or because it is required by the exchange control authorities.,（二）跟單托收（Documentary collections） Documentary collections may be described as collections on financial instruments being accompanied

13、by commercial documents or collections on commercial documents without being accompanied by financial instruments, that is commercial documents alone without a bill of exchange. 跟單托收（Documentary Collection）：指金融單據(jù)伴隨商業(yè)單據(jù)的托收，或商業(yè)單據(jù)不伴隨金融單據(jù)的托收。(日本、德國(guó)等一些國(guó)家對(duì)匯票征收印花稅，為了減免稅收負(fù)擔(dān)，信譽(yù)高的公司之間僅通過(guò)商業(yè)單據(jù)托收而無(wú)金融單據(jù) ),1、Basic

14、 forms of documentary collections are:,(1)Documents against Payment at sight (D/P at sight) Buyer may only receives the title and other documents after paying for the goods. (2)Documents against Payment after sight (D/P after sight) the buyer signs a time draft for payment at a later date. Goods rem

15、ain in escrow until payment is made.,(3)Documents against Acceptance (D/A) the buyer may receive the title and other documents after signing a time draft promising to pay at a later date. （4）Documents against Payment by trust receipt(付款交單憑信托收據(jù)借貸）(D/P by T/R) The importer may consult with the collect

16、ing bank to borrow the bills of lading before the maturity of the drafts against the trust receipt(T/R),2、Documents against Payment (D/P),Deliver goods,B/L,Documents(sight bill) & Instructions(Application),Collection Order & Documents(sight bill),Present,Payment,Release Documents,Credit Advice or De

17、bit Authorization,Credit A/C,Hand in B/L,Deliver goods,Seller/principal,Buyer/payer,Remitting Bank,Collecting Bank,3、Documents against Payment after sight(D/P after sight) D/P at *days after sight,Deliver goods,B/L,Documents(time bill) & Instructions(Application),Collection Order & Documents(time bi

18、ll),Present for aacceptance,acceptance,Present for payment, Credit Advice or Debit Authorization,11Credit A/C,Hand in B/L,11Deliver goods,Seller/principal,Buyer/payer,Remitting Bank,Collecting Bank, payment,Release doc.,4、Documents against Acceptance (D/A),Deliver goods,B/L,Documents(time bill) & In

19、structions(Application),Collection Order & Documents(time bill),Present for aacceptance,acceptance,Release Documents, Credit Advice or Debit Authorization,11Credit A/C,Hand in B/L,11Deliver goods,Seller/principal,Buyer/payer,Remitting Bank,Collecting Bank, payment, Present for payment,（三）直接托收（Direct

20、 collection） An arrangement whereby the seller obtains his banks pre-numbered direct collection letter, thus enabling him to send his documents directly to his banks correspondent bank for collection. This kind of collection accelerates the paperwork process. 直接托收:指賣方/委托人從其銀行及托收行那里獲得托收指示的空白格式，尤其自己填寫

21、，連同托收單據(jù)直接寄給買方銀行，及代收行，請(qǐng)其代收貨款，并將已經(jīng)填妥的托收格式副本交給托收行，請(qǐng)其連此比托收視同本行辦理一樣。 國(guó)際商會(huì)522號(hào)托收統(tǒng)一規(guī)則沒(méi)有提到直接托收,2 托收結(jié)算的國(guó)際慣例,一、托收統(tǒng)一規(guī)則及其主要內(nèi)容P165 二、托收指示和托收匯票 (一)托收指示 托收指示是寄送托收單據(jù)的面函,由托收行根據(jù)托收申請(qǐng)書制作,國(guó)際商會(huì)第322號(hào)出版物稱為脫手命令(collection order)，522號(hào)出版物稱為托收指示（collection instruction） 1、交單條件,collection order,2、收款指示,（1）托收行在代收行開立帳戶,（2）代收行在托收行開立

22、帳戶,借記報(bào)單,（3）代收行與托收行之間沒(méi)有設(shè)立賬戶,款項(xiàng)匯至你行，貸記托收行在你行的帳戶,代收行未完全執(zhí)行托收指示案 基本案情在一筆托收業(yè)務(wù)中，托收行在托收指示中規(guī)定：“DOCS TO BE RELEASED ONLY AGAINST ACCEPTANCE”以及“PAYMENT ON DUE DATE To BE GUARANTEED BY XX BANK（代收行）。TESTED TLX TO THIS EFFECT REQUIRED.”代收行辦理承兌交單后，向托收行寄出承兌通知書，明確指出“THE BILL ACCEPTED BY DRAWEE”，到期日為1994年9月13日。不久，當(dāng)托收

23、行查詢有關(guān)承兌情況時(shí)，代收行復(fù)電再次告知“DOCS HAVE BEEN ACCEPTED BY DRAWEE TO MATURE ON 940913”。,在上述承兌通知書及查詢答復(fù)中，代收行均未表明擔(dān)保付款，亦未發(fā)出承諾擔(dān)保的電傳；托收行亦未就此提出任何異議。承兌匯票到期后，進(jìn)口商拒付貨款，代收行即向托收行發(fā)出拒付通知。托收行認(rèn)為托收指示中要求憑代收行到期付款的擔(dān)保放單，而代收行已將單據(jù)放給付款人，因此要求立即付款。代收行反駁道，放單是基于付款人的承兌，代收行根據(jù)國(guó)際商會(huì)第522號(hào)出版物沒(méi)有擔(dān)保到期付款的責(zé)任。雖經(jīng)多次交涉，此糾紛仍未得到解決。,法理評(píng)析1本案爭(zhēng)論的焦點(diǎn)是代收行未完全執(zhí)行托收指

24、示的責(zé)任問(wèn)題。托收行認(rèn)為，根據(jù)國(guó)際法律一般原則，如代收行做不到托收行所要求的擔(dān)保付款，應(yīng)該回復(fù)托收行；至于未征求托收行意見便放單給付款人，則是嚴(yán)重違反合同約定的行為，代收行應(yīng)對(duì)此負(fù)責(zé)。代收行強(qiáng)調(diào)，放單系根據(jù)URC522第11條承擔(dān)責(zé)任，托收指示規(guī)定憑承兌放單，代收行正是在付款人承兌后才放單的；至于托收指示要求代收行擔(dān)保，同時(shí)要求發(fā)加押電證實(shí)，而事實(shí)上代收行并未發(fā)出這樣的電傳，在有關(guān)的承兌通知書及函電中也僅僅明確通知托收行付款人已承兌，托收行卻未提出任何異議，代收行因此認(rèn)為自己未承擔(dān)任何擔(dān)保責(zé)任。,2根據(jù)國(guó)際商會(huì)第522號(hào)出版物關(guān)于托收指示的規(guī)定，如果代收行不能遵守指示，應(yīng)當(dāng)回復(fù)托收行，而代收行

25、卻未這樣做，只是在托收行查詢單據(jù)下落時(shí)才告知僅憑承兌放單。應(yīng)該說(shuō)，代收行在這一點(diǎn)上違反了URC522的規(guī)定。然而，并不能因此得出代收行應(yīng)當(dāng)承擔(dān)責(zé)任的結(jié)論。首先，托收行的指示不符合托收業(yè)務(wù)的基本原則，實(shí)際上改變了托收的性質(zhì)。在托收中，銀行作為接受客戶委托的中間環(huán)節(jié)，只是為客戶提供必要的服務(wù)，并不因此承擔(dān)額外的風(fēng)險(xiǎn)。作為代收行，其義務(wù)無(wú)非是在進(jìn)口商付款或承兌的情況下放單，強(qiáng)行賦予其擔(dān)?？蛻舾犊畹牧x務(wù)并不是銀行業(yè)務(wù)中的通行做法。,其次，托收行在寄單面函中不僅指示代收行擔(dān)保到期付款，而且要求代收行以加押電加以證實(shí)。盡管代收行并未明確通知托收行拒絕接受該指示，但也未按照托收行的要求以加押電形式告知托收行

26、照此執(zhí)行。代收行對(duì)托收行發(fā)出的兩項(xiàng)密切相關(guān)的指示均未作出反應(yīng)，而其中的加押電證實(shí)一項(xiàng)是不能通過(guò)默示方法來(lái)完成的，將這兩項(xiàng)要求結(jié)合起來(lái)看，托收行的指示是不能默示接受的。因此，不能僅憑代收行未作答復(fù)的事實(shí)，就簡(jiǎn)單認(rèn)定代收行已接受了托收行關(guān)于擔(dān)保到期付款的指示。,3DA作為客戶之間融通資金的一種便利手段在業(yè)務(wù)中經(jīng)常會(huì)用到，因此，有的托收行就千方百計(jì)地要求代收行承擔(dān)擔(dān)保進(jìn)口商付款的責(zé)任，以便將商業(yè)信用轉(zhuǎn)化為銀行信用。作為代收行，對(duì)此必須有足夠的認(rèn)識(shí)。如果發(fā)現(xiàn)托收行的指示難以做到，應(yīng)當(dāng)不遲延地通知托收行，以免產(chǎn)生不必要的糾紛。,（二）托收匯票當(dāng)事人及其背書 托收匯票（Collection Bill）的當(dāng)

27、事人：匯票出票人（出口商）；托收匯票付款人（進(jìn)口商）；收款人有三種情況：受益人、托收行、代收行。 （1）收款人為受益人 即期托收匯票格式,Exchange of USD 100 000.00 03 July,200* On demand pay this first bill of exchange At sight pay this first bill of exchange Pay this first bill of exchange (second unpaid)to the order of ourselves the sum of USD one hundred thousand

28、. To buyer/importer For seller/export United Kingdom HongKong,or or,委托人把匯票提示給托收行時(shí)，應(yīng)作成空白背書。 Sellers name, place signature 托收行把匯票寄給代收行時(shí)，要限定代收行是被背書人，故應(yīng)作成托收記名背書。 For collection Pay to the order of Collection Bank, place For Remitting Bank, place signature,托收背書(Endorsement for collection):是要求被背書人按照委托他代收票

29、款的指示，處理匯票。通常是在“Pay to the order of B bank”的前面或后面寫上“For collection”。 被背書人憑授權(quán)代收票款，其雖然持有匯票，但并沒(méi)有獲得匯票的所有權(quán)。,（2）托收行為Payee 即期托收匯票格式,Exchange of HKUSD 21 500.00 Tianjin,15 April,200* D/P At sight of this First of Exchange(Second of the same tenor and date unpaid) pay to the order of The Industrial and Commer

30、cial Bank of China Hong Kong dollars twenty one thousand five hundred only Drawn against shipment of 22 bales of pongee from Tianjin to Hong Kong for collection To Sunlight Garments Company For Tianjin Textiles Import and 314 Lock Road Export Corporation, Tianjin Hong Kong signature Manager,托收行把匯票寄給

31、代收行時(shí)，作成托收記名背書。 For collection Pay to the order of Collection Bank, place For Remitting Bank, place signature,（3）代收行為Payee 遠(yuǎn)期托收匯票格式,Exchange of HKUSD 18 600.00 Tianjin,20 May,200* D/A At 30 days after sight of this First of Exchange(Second of the same tenor and date unpaid) pay to the order of Nanyan

32、g Commercial Bank of Ltd. Hong Kong dollars eighteen thousand six hundred only Drawn against shipment of 16 cartons of Coats from Tianjin to Hong Kong for collection To Sunlight Garments Company For Tianjin Textiles Import and 314 Lock Road Export Corporation, Tianjin Hong Kong signature Manager,委托人

33、和托收行不是持票人（收款人），無(wú)權(quán)也不需要背書。委托人提示托收行寄給代收行。,托收匯票的期限： 即期匯票 遠(yuǎn)期匯票,Case10-1: 逃出CAD付款的圈套 土耳其某公司主動(dòng)與中國(guó)某公司聯(lián)系，談成一筆出口硅業(yè)務(wù)，金額為76800美元，付款方式為即期信用證。貨物備好后，對(duì)方突然提出先預(yù)付20貨款，余額以CAD（Cash against Docus）交單付款。發(fā)貨后，中方公司感到不妥，對(duì)CAD付款方式反復(fù)研究，發(fā)現(xiàn)CAD方式下銀行對(duì)單據(jù)不負(fù)責(zé)。,最終中方以即期付款交單方式辦理托收，確保單據(jù)安全，并做好了一些防范準(zhǔn)備。中方得知土耳其海關(guān)有規(guī)定，凡是退運(yùn)貨物必須經(jīng)原進(jìn)口人的書面同意后，方可以退關(guān)。也有

34、變通的方法，即由中國(guó)貿(mào)促會(huì)出具證明，經(jīng)土耳其駐中國(guó)使館確認(rèn)，即可辦理退運(yùn)手續(xù)。為了避免損失，中方一方面注重單據(jù)的動(dòng)向，一方面作退運(yùn)準(zhǔn)備，將退運(yùn)申請(qǐng)寄中國(guó)貿(mào)促會(huì)。單據(jù)寄達(dá)對(duì)方銀行之后，遲遲不見答復(fù)。經(jīng)多次交涉，對(duì)方答應(yīng)付款贖單，但卻以各種理由拖延至貨到土耳其，然后保持沉默。,中方立即請(qǐng)中行電傳土耳其銀行，請(qǐng)通知進(jìn)口方付款贖單，或立即將單據(jù)退回，否則一切損失由代收行承擔(dān)；同時(shí)請(qǐng)中遠(yuǎn)土耳其代理暗示對(duì)方，中方已經(jīng)做好退運(yùn)準(zhǔn)備，如不立刻付款贖單，后果會(huì)對(duì)他們非常不利。兩天后，土耳其公司付款贖單，從此杳無(wú)音信。 分析： 自由退運(yùn)：印、巴、敘、菲、土等 CAD、D/P,CAD與D/P的比較,對(duì)CAD出口操作

35、的建議,1、無(wú)論通過(guò)銀行寄單與否，切不可放1份正本提單。 2、投保短期出口信用險(xiǎn)，不失為安全措施之一。 3、采用保理業(yè)務(wù)方式，確保收匯安全。 4、通過(guò)銀行交單時(shí)，應(yīng)只是委托行在給代收行的面函中注明進(jìn)口商付款后交單，并申明受URC522約束，實(shí)際上將 CAD轉(zhuǎn)化為D/P托收業(yè)務(wù)。,Case10-2：托收方式下的銀行信用的重要性 山東省某紡織品進(jìn)出口公司與美國(guó)帝拓公司簽訂了一批出口紡織品合同，金額110萬(wàn)美元，付款方式為即期付款交單，進(jìn)口方指定的代收行為美國(guó)達(dá)拉斯商業(yè)銀行。 出口方在裝船完畢后將單據(jù)交給托收行中國(guó)工商銀行山東分行國(guó)際部。貨物抵達(dá)進(jìn)口方港口后，進(jìn)口方?jīng)]有立即付款贖單。出口方連續(xù)向達(dá)拉

36、斯商業(yè)銀行催問(wèn)情況，答復(fù)一直是“客戶正在準(zhǔn)備付款贖單”。,出口方經(jīng)調(diào)查發(fā)現(xiàn)：達(dá)拉斯商業(yè)銀行是進(jìn)口方當(dāng)?shù)匾患液苄〉你y行，曾多次因信用問(wèn)題被國(guó)內(nèi)及國(guó)外的客戶起訴。 我方駐美人員同時(shí)赴貨物所在港口調(diào)查，發(fā)現(xiàn)貨物已經(jīng)于月日被進(jìn)口方提走。 我方立即向達(dá)拉斯銀行發(fā)出催款警告，并揭穿其欺騙的行為。達(dá)拉斯銀行想方設(shè)法拖延付款。 之后，出口方委托保理中心對(duì)達(dá)拉斯商業(yè)銀行及進(jìn)口方拖欠的貨款進(jìn)行追討。債務(wù)人最后支付了全部的貨款以及滯納金。,Case10-3,中國(guó)A進(jìn)出口公司向非洲地區(qū)C.D.公司出口一批凍野味，合同約定采用見票后30天付款的匯票承兌交單。 中方于3月8日辦理托收手續(xù)，3月17日進(jìn)口方對(duì)匯票承兌并取得

37、商業(yè)單據(jù)。 4月16日，進(jìn)口方以我方商業(yè)發(fā)票不符合其當(dāng)局規(guī)定為由，拒絕對(duì)匯票付款，并稱貨物在保稅庫(kù)中暫存。 中方設(shè)法補(bǔ)寄發(fā)票，但進(jìn)口方稱仍不符合規(guī)定,并稱貨物在保稅倉(cāng)庫(kù)的保管費(fèi)用已達(dá)貨值2/3。 中方為避免更大損失，向?qū)Ψ浇祪r(jià)25。 啟示： 托收項(xiàng)下的制單問(wèn)題 承兌交單方式下進(jìn)口方商業(yè)信用問(wèn)題,1、有人認(rèn)為托收方式下的制單比信用證方式下制單容易，不受信用證條款嚴(yán)格約束。其實(shí)不然。如本例中，如果采用信用證方式，則信用證中會(huì)一清二楚地列明所需單據(jù)以及格式要求，制單時(shí)可以按規(guī)定一一列出，只要不填錯(cuò)即可。托收項(xiàng)下之制單則無(wú)章可循，全憑制單者所掌握的知識(shí)。單證人員要通曉各國(guó)有關(guān)單證方面的規(guī)定和慣例。例如本案中有法語(yǔ)填寫發(fā)票的要求，在非洲國(guó)家有貝寧、吉布提、馬達(dá)加斯加、尼日爾、乍得、中非、突尼斯等。對(duì)這些國(guó)家出口，該國(guó)海關(guān)規(guī)定商業(yè)發(fā)票除一般常規(guī)項(xiàng)目之外，在發(fā)票目前需注明原產(chǎn)地和價(jià)格聲明。本例中工作人員不掌握這種情況，被買方利用作為借口拒付。,2、本案關(guān)鍵還是進(jìn)口方信用問(wèn)題。如果資信好的買方，當(dāng)收到單據(jù)發(fā)現(xiàn)不符合要求時(shí)，可以傳真出口方，告知發(fā)票如何改制，問(wèn)題很快即可解決，而該非洲公司故意不告知中方發(fā)票和形式符合要求，至于要如何