发布时间 : 星期一 文章第四章 - 托收方式更新完毕开始阅读9dfc509bb0717fd5360cdc38
四、凭其他条款和条件交出商业单据 （一）分批部分付款（Partial Payment）
Delivery of documents against part of collection to be paid at sight and the balance by the way of acceptance of a separate draft payable at a future date.
（二）本票交单（Delivery of documents against promissory notes） 因为本票不必缴印花税，而汇票需要。
（三）凭付款承诺书交单（Delivery of documents against letters of undertaking to pay） （四）凭信托收据交单（Delivery of documents against a signed trust receipt）
(五)凭买方或其银行开立保函担保在固定将来日期付款而交单(Delivery of documents against letter of guarantee from the buyers or their bank quaranteeing payment must be made at a fixed date.)
第三节 运输单据、利息、费用及其他
一、运输单据
委托人交来的单据多为海运提单。未经银行同意，货物不得直接发至银行或其指定人。提单不要作成代收行抬头，也不要作成买方抬头，而应作成空白抬头。如：
Bill of Lading
Shipper The Exporting Company, Beijing
Consignee To Order
Article 10 Documents vs. Goods/Services/Performances
a. Goods should not be despatched directly to the address of a bank or consigned to or to the order of a bank without prior agreement on the part of that bank.
Nevertheless, in the event that goods are despatched directly to the address of a bank or consigned to or to the order of a bank for release to a drawee against payment or acceptance or upon other terms and conditions without prior agreement on the part of that bank, such bank should have no obligation to take delivery of the goods（提货）, which remain at the risk and responsibility of the party despatching the goods.
c. Nevertheless, in the case that banks take action for the protection of the goods, whether instructed or not, they assume no liability or responsibility with regard to the fate and/or condition of the goods and/or for any acts and/or omissions on the part of any third parties enstructed with the custody and/or protection of the goods. However, the collecting bank must advise without delay the bank from which the collection instruction was received of any such action taken.
二、利息
Article 20 Interest
a. If the collection instruction specifies that interest to be collected and the drawee refuses to
pay such interest, the presenting bank may deliver the document(s) against payment or acceptance or on other terms and conditions as the case may be, without collecting such interest.
b. Where such interest is to be collected, the collection instruction must specify the rate of interest, interest period and basis of calculation.
c. Where the collection instruction expressly states that interest may not be waived and the drawee refuses to pay such interest the presenting bank will not deliver documents and will not be responsible for any consequences arising out of any delay in the delivery of document(s). When payment of interest has been refused, the presenting bank must inform by telecommunication or, if that is not possible, by other expeditious means without delay the bank from which the collection instruction was received.
在Collection Instruction中有关利息的指示：
□ Please collect interest for delay in payment calculated from the maturity to the date of
actual payment at the rate of x% p.a. on the basis of 360 days a year from the drawee. □ Waive/(do not waive) interest if refused by the drawee.
三、费用
□ Collection charges/expenses outside China are for account of the drawee. □ Waive/(do not Waive) charges if refused by the drawee.
□ Collection charges may not be waived and the drawee refuses to pay such charges, the
presenting bank will not deliver documents.
四、需要时的代理人
应在托收指示中清楚表明代理人的权限，否则银行将不接受代理人的任何指示。例如： Special Instruction In case of need refer to Smith & Jones Co., 99 Rue des Achetuer, Paris whose authority is limited to assisting in having the draft honored.
五、拒绝证书
托收指示应注明是否需要拒绝证书。例如：
□ Do not protest in case of dishonor
□ Protest for □ Non-acceptance □ Non-payment
□ We will give instruction to you upon receipt of cable/mail advice of
Non-acceptance/Non-payment with reasons.
第四节 托收指示中的收款指示
托收指示中最重要两个指示：（1）交单条件；（2）收款指示。 常用的收款指示有三种：
一、当代收行在托收行开有帐户
帐户行 开户行
进 出 Collection Instruction: Please collect the proceeds and 口authorize us by cable/airmail to debit your account with 口us. 代 托 收 收 行 行
开户行 帐户行 出 Collection Instruction: When collected please credit our 进 口 account with you under your cable/airmail advice to us. 口 托 代 收 收 行 行
开户行 开户行
进 出 Collection Instruction: Please collect and remit the proceeds 口 口 to X Bank for credit of our account with them under their 托 cable/airmail to us. 代 收 收 行 行
在托收方式下，银行对进、出口商可有以下几种资金融通的方法： 一、对出口商的融资
（一）托收出口押汇（Collection bills purchased），又称议付（Negotiation）。 托收行按票面金额扣减利息和手续费，买入出口商开立的跟单汇票，将净款付给出口商。托收行成为跟单汇票的持票人。
出口押汇银行的风险很大，一般不愿意做。
（二）托收项下贷款（Advance against collection）
二、当托收行在代收行开有帐户
三、当托收行和代收行同时在第三家银行（X银行）开有帐户
第五节 银行在托收业务中的资金融通
出口商可在流动资金不足的情况下，要求托收行发放低于托收金额的贷款。 （三）用融通汇票贴现融资（Accommodation bills for discount）
1．出口商与托收行订立承兑信用额度（Acceptance credit agreement）。
2．出口商开立远期融通汇票，经托收行承兑后，可立即贴现。
3．出口商开立托收跟单汇票，作为融通汇票的质押品，票款用于偿还托收行的融资。 融通汇票的金额低于跟单汇票；期限长于跟单汇票。 Accommodation bill：
Drawer and payee —— the exporter Drawee —— the remitting bank
二、对进口商的融资
（一）用融通汇票贴现融资
1．进口商与代收行订立承兑信用额度。
2．进口商开立远期融通汇票，经代收行承兑后，可立即贴现。
3．进口商用出售进口货物取得的货款偿还融通汇票的票款。 （二）信托收据（Trust receipt, T/R）
即远期付款交单，以开立信托收据换取单据（D/P at xx days after sight to issue trust receipt in exchange for documents. D/P，T/R）。
Principal/Exporter Drawee/Importer 货物装船
① ⑨
托 款 ③ ④ ⑤ ⑥ ⑦ 收 项 汇 承 交 提 付 申 贷 票 兑 示 请 记 提 汇 付 书 委 示 票 单 款 款 托 承 跟 人 兑 信 单 帐 托 汇 户 收 票 据
② 航寄托收指示和跟单汇票
Collecting Bank/ Remitting
Bank ⑧汇交收妥的货款 Presenting Bank 风险的承担：（1）如出口商主动提出“凭信托收据借货”，一切后果由出口商承担。（2）如代收行同意进口商“凭信托收据借货”，一切后果由代收行承担。
凭信托收据提取的货物的产权属于银行，进口商处于代管货物的地位，是被信托人（Trustee），要承担一定的义务；代收行是信托人（Truster），享有一定的权利。