什么是假远期信用证以及该类信用证的特点利弊以及是否可转让
这类信用证你需要真正掌握才能当你遇到时不至于不知所措而丢了客户，因为有些客户在谈论付款条款时，会提出这种信用证付款，如果你不清楚你会因此丢了客户，或者盲目答应为以后的业务操作代理麻烦，所以你要了解这种信用证-假远期信用证：
假远期信用证（Usance Letter of Credit Payable at sight），又称作 “买方远期信用证”。
是指买卖双方在签合同时规定，由进口商负担贴现利息和手续费，出口商（受益人）能即期收到全部货款的一种信用证。
假远期信用证的特点是，汇票为远期，却按即期付款；付款银行同意即期付款，贴现费用由进口商承担。
换言之，出口商开立远期汇票，但信用证明文规定按即期收汇。
假远期信用证实质是开证行或付款行对进口商提供了融通资金的便利，一般来说所需支付的利息由进口商承担。
1.证内规定远期汇票即期付款，同时表明贴现费用等其他费用由谁负担。
Usance draft to be negotiated at sight basis, interest is for buyer's account.
（远期汇票即期议付，利息由买方承担）（这是买方承担）
Drawee bank's discount and/or interest charges and acceptance commission are for the account of applicant and therefore the beneficiaries to receive value for the term drafts as if drawn at sight.
（付款行的贴现利息和/或利息和承兑费均由开证申请人承担，受益人可即期收汇）（这是开证申请人承担）
Usance Draft to be negotiated at sight basis and discounted by us (Issuing Bank) discount charges and acceptance commission are for importer's account.
（远期汇票即期议付，由本行（开证行）贴现，贴现费及承兑费由进口商承担）（进口商承担）
2. 证内仅规定远期汇票即期付款，而未规定贴现费由谁承担，另外，假远期信用证在证内多有“即期议付”字样。如：
Usance draft will be negotiated at sight basis.
（远期汇票可即期议付）
Usance drafts drawn under this credit are to be neogtiated at sight basis.
（本信用证项下所开具的远期汇票可即期议付）
假远期信用证实例
注：前面的数字或数字加字母是SWIFT信用证的M700和M701格式的代码，后面红色的括号内文字是猫熊哥给大家解释前面代码所代表的意思。
27（电文页次）:1/1
共一页
40A（跟单信用证类型）: irrevocable.
不可撤销信用证
20（信用证编号）: FD32231
信用证号 FD32231
31C（开证日期）:160117
2016年1月17日
40E（适用的规则）: UCPURR latest version
UCPURR最新版本
31D（有效地点和日期）: 160217 at the negotiation bank
在议付行有效期至2016年2月17日
50（申请人）: Andeamy Co., Ltd, Hee Soong Bldg 12-21, Samsung-Dong, Kangnam-Gu, Soul, Korea.
韩国首尔ANDEAMY 有限公，（Hee Soong Bldg 12-21, Samsung-Dong, Kangnam-Gu,）
59（受益人）:WXP Import And Export Co., Ltd. Room xxx Fortune BuIlding, No.198 Taihu Road WUXI Jiangshu, China.
WXP进出口有时公司，（中国江苏无锡太湖路198号财富大厦XXX号房）
32B（币种，金额）: USD28520
28520美金
39A（信用证金额允许上下浮动最大范围）: 05/05
上下5%
41D（指定的银行及兑付方式）:any bank
by negotiation
任何银行 议付
42C（汇票付款日期）:at 120 days
after sight.
见票120天
注：UCPDC600 规定：“在....之后（after）等词用于确定发运日期时则不包含提及的日期。”
本汇票的到期付款时间也可参照。就是说，见票日期（见票那天不算在内）之后120天。
42A（汇票付款人）: KOEXSGSGXXX
付款人银行SWIFT代码：KOEXSGSGXXX
43P（分批装运）:allowed
允许分批
43T(转船):prohibited
禁止转船
44E(装运港):Chinese port.
中国港口
44F(卸货港):S.Korean port.
韩国港口（南韩港口）
44C(最迟装船日): 160207
最晚装船日期2016年2月7日
45A（货物与服务描述）:man's denim pants
男士牛仔裤
TP9-7234 500PCS at USD9.10/PC USD4550.00
TP9-7233 800PCS at USD9.10/PC USD7280.00
TP-7222 700PCS at USD9.60/PC USD6720.00
TP9-7234 500件 9.10美元/件 4550.00美元
TP9-7233 800件 9.10美元/件 7280.00美元
TP-7222 700件 9.60美元/件 6720.00美元
Ladies' denim pants
女士牛仔裤
TP9-7256 500 PCS USD6.10/PC USD3050.00
TP-7254 800 PCS USD8.65/PC USD6920.00
TP9-7256 500 件 6.10美元/件 3050.00美元
TP-7254 800 件 8.65美元/件 6920.00美元
Total 3300 PCS USD28520.00
FOB China.
合计：3300件，28520.00美元，
装运港船上交货价（FOB）中国。
46A（所需单据）: + Full set of clean on board ocean bills of lading made out to the order of the Kyongnam Bank marked "freight collect" and "notify accountee".
全套清洁已装船海运提单，做成“凭Kyongnam Bank指示：（ to the order of the Kyongnam Bank）”注明“运费到付”，通知方为申请人。
+Signed commercial invoice in three fold.
商业发票一式三份并须签署
注：in three fold 一式三份：通常保含一份正本。
+Packing list in three fold.
装箱单一式三份。
47A（附加条件）: +All drafts must be marked " drawn under documentary credit No. FD32231 dated 20160117 of KYONGNAM BANK" and the documents must also indicate the number of this credit.
所有汇票上须注明“根据KYONGNAM BANK 银行2016年1月17日所开出的跟单信用证FD32231出具”。同时，单证上也需要标识本信用证的号码。
+05PCT more or less in both Q'ty and Amt acceptable.
数量和金额允许有5%的增减。
+Forwarder bill of lading is acceptable.
运输行提单可以接受
+Third party's documents are acceptable.
第三方单证可以接受
注：Third party's documents：第三方单证，一般来说多在可转让信用证方式下使用。信用证是否接受第三方单证依据信用证条款规定办理。
+T/T Reim claim prohibited.
电汇索偿不允许
Instruction to the negotiating bank:
对议付行的指示：
+Upon receipt of beneficiary's drafts and shipping documents for engotiations, PLS present the draft to Korea Exchange Bank, Singapore accompanying with your certificate stating that all terms and conditions of the credit have been complied with and all documents negotiated have been send to us as specified in this credit.
一收到受益人的汇票及议付的运输单证，请向韩国外汇银行新加坡分行提示汇票，随附你方声明，说明信用证条款相符，同时，议付的单证已按照本信用证的规定寄送我行。
+Because acceptance commission and discount charge are for account of buyer, you may negotiated at sight basis.
由于承兑佣金与贴现费用均由买方承担，因此，你方可以即期议付。（此条款就是假远期信用证的明显标记）
+When effecting claim, you must give commodity, ports of shipment and destinations, and bill of lading date to Korea Exchange Bank, Singapore.
在偿付的时候，你方须将产品，装运港和目的港以及提单日期告知韩国外汇银行新加坡分行。
71B（费用情况）: +All banking charges including reimbursement charges and postage, outside Korea except acceptance comms and discount chgs are account of the beneficiary.
韩国境外的一切银行费用包括索偿费用和邮资均由受益人承担，但承兑佣金和贴现费用除外。
48（交单期限）:Document must be presented within 010days after the date of shipment of B/L but within L/C expiry.
单证须在提单日期后的10天之内提示，但应在本信用证有效期内。
49（保兑指示 Confirmation Instruction）: without
无保兑
78（对付款/承兑/议付银行的指示）:+All documents should be forwarded to Kyongnam Bank, Kangnam Br.947-7, Samtan Bldg,2/F Daechi-Dong, Kangnam-Gu Seoul 135-280 Korea in one lot by air-courier.
所有单证应通过航空快件方式一次性寄送如下地址：Kyongnam Bank, Kangnam Br.947-7, Samtan Bldg,2/F Daechi-Dong, Kangnam-Gu Seoul 135-280 Korea
+ The amount and date of each negotiation must be endorsed on the back hereof.
每次议付的金额及日期须在本信用证的背面签注。
+Discrepancy fee of USD60 or equivalent will be deducted from the proceeds at payment if any discrepant documents are presented.
如果提示含有不符点单证，付款时将从中扣除60美元不符点费（或等额）
72（银行间的备注）:+Subejct to UCP2007 revision I.C.C. Publication No.600 and ICC URR Publication No.525.
受《跟单信用证统一惯例》（2007版）国际商会600出版物和国际商会《银行间偿付规则》525出版物的约束
信用证内有关条款的经典表达用语小贴士：
1.packing list in 4-fold evidencing: cartons bearing shipping marks and applicant's item numbers as per L/C
装箱单4份，明白显示：纸箱上按照信用证标明唛头和开证申请人的商品号码。
2. loading manifest per container stating container number, item number per container and cartons per item.
集装箱的装货清单一份，说明集装箱号码，每个集装箱的商品编号以及每件商品的纸箱数。
3.certificate of China origin GSP Form A issued by entry-exit inspection and quarantine bureau of the P.R.of China.
中国原产地证书，普惠制格式A，由中华人民共和国出入境检验检疫局出具。
4.beneficiaries' declaration stating copy invoice and a copy B/L have been sent direct to applicant by fax or mail within 5 days after B/L date.
受益人声明一份，说明副本发票和副本提单各一份在提单日后的5天之内已经通过传真或信函的方式直接传送申请人。
5.written confirmation of supplier on supplier's paper and legally signed stating the following:
供应商使用其信签做出如下书面保证并由其签署：
6.copy of fax dated prior to B/L date on applicants own leterheaded paper evidencing the article numbers and confirming that applicant approved samples.
传真件一份，日期注明的时间应早于提单日期，同时需使用申请人自身信头的信函，证明商品号码，并确认申请人已认可本样品。
7.beneficiaries' declaration stating that the container are free of gas from fumigation.
受益人声明一份，说明集装箱没有熏蒸留下的气味。
8.drafts to be marked:"drawn under L/C number (as indicated above) of issuing bank"
汇票上须注明“依开证行所开信用证（号码）出具（如上所示）”
9.transport-documents to indicate as place of delivery Amsterdam.
运输单证上表明交货地点为：阿姆斯特丹。
10.copy of fax or E-mail dated prior to B/L date on applicants own letterhead paper, legally signed, stating that XXX(applicant' company name) confirming the LCLshipment.
传真或电子邮件一份，日期签署的时间应早于提单日期，同时须使用含有申请人自身信头的信函，依法签署，说明 XXX 公司（开证申请人的公司名）已经确认拼箱装运。
（注意：这是信用证下的软条，如果进口人不出具这个给出口商，就没法发运结汇，尽可能不接受这样的信用证条款）
11.5 percent more or less in goods quantity acceptable.
商品的数量允许有5%的增减。
12.documents to be forwarded in one set by courier service to:issuing bank ,documentary trade department, XXX。
单证须通过快递的方式一次性寄送：开证行单证部 XXX（开证的名称和地址）
13.payment instructions are to be incorporated in the nominated bank's remittance letter addressed to us, any (additional) instructions from others parties will be igmored.
付款指示须写入致我行的汇款书上。其他方的（附加）指示可不予理会。
14.refused documents, if any, held at the presenter's disposal may be taken up and honored by the issuing bank at any time and will not be returned to the presenter unless presenter advise us to the contrary within 24 hours after our having sent the relative advice of refusal.
拒付单证（如果有）留置待交单人处理，但我开证行可随时接受并给予兑付，单证将不予以退回交单人，除非交单人在我行发出相关拒付通知后24小时内做出相反的告知。
15.we guanrantee that the products and packing in shipment (invoice number and B/L number) are free of any copy or paten rights whatsoever, in case of a claim against XXX, one of its subsidiaries or one of its customers because of violation of copy or paten rights of products and packing supplied by us, we on first request will indemnify XXX. and keep them harmless.
我方保证：载运的产品及包装（发票号和提单号）没有任何仿制或侵犯专利权。就产品及所供包装而言，如果由于我方违反仿制或专利而向XXX公司，或其子公司，或其客户提出索赔，我方将根据请求赔偿XXX公司的损失，不使其受损害。本文转载自微信公众号GFWAIMAO功夫外贸
