Transcript 수입신용장 업무

#1
수입신용장
업무
Import
Operation
1. 수입신용장 발행
1. Issuing Import L/C
(1) 수입신용장 업무 Flow
(1) Flow of Import L/C Operation
(2) 수입신용장 발행신청
(2) Import L/C Issue Application
(3) 신청서류의 검토
(3) Examination of Application Form
(4) 수입신용장 발행
(4) Issuing Import L/C
2. 신용장 조건변경
2. L/C
L/Camendment
조건변경
2.
(1)조건변경의
요건
(1) Conditions
of L/C Amendment
(1)Conditions of 조건변경
(2)
조건변경
신청의
접수
2)Accepting
amendment
application
(2)
Accepting L/C
조건변경
Application
(3) 계정처리
(3) Account Handling
(1) L/G의 개념
(1) Concept of L/G
(2) L/G 발행신청서의 접수
(2) Accepting L/G Issue Application Form
(3) L/G 발행
(3) Issuing L/G
3. L/G 발행
3. Issuing L/G
(1) 운송서류 접수
(1) Accepting Transport Document
(2) 서류 심사 및 하자서류의 처리
(2) Document Examination and Handling of Discrepant
(3) 운송서류 인도 및 결제
Documents
(3) Delivering Transport Document and Settlement of
Import bill
4. Accepting and
Settling Transport
Document
1
Issuing Import
L/C
1.1.
수입신용장
발행
(1)
Flow of Import
Operation
(1)수입신용장
업무L/C
Flow
(2) 수입신용장 발행신청 (3) 신청서류의 검토
Issue L/C
Advise L/C
Accept and Examine
Transport Documents
Ship the Goods
Forward Transport
Documents
Present Transport
Documents
(4) 수입신용장 발행
Negotiation by the
Negotiating Bank
Settle and honour
to overseas bank
Exchange with the
goods
(2) Import L/C Issue Application
◆ Receive L/C Issue Application Form and Presented Documents
취소불능
Irrevocable
화환신용장 L/C
Documentary
발행신청서
Issue
Application
++
보험서류
Insurance Documents
(수입상이 부보해야
(Price terms such as:
하는 가격조건으로
EXW, FCA, FAS,
EXW, FCA, FAS,
FOB, CFR, CPT)
FOB, CFR, CPT)
Other Required
Documents
기타 필요서류
++
※ Collected documents at point of new transaction contract
▷ Foreign exchange transaction contract ▷ Deliver bank loan transaction basic agreement
▷ Juridical person registration book and article of incorporation
#2
▷ Copy of Business Registration certificate
▷ Report on seals and nameplates A certificate of seal impression
(3) Examination of Application Form
1) Examination of general items
Confirm of the approval of bank’s guarantee
Examine Insurance Documents
Examine Irrevocable Documentary
L/C Issue Application Form
- In case of price term that importer need to cover insurance
▷ Confirming the applicant
- Confirm the authenticity of the applicant and each
item written on the application form
▷ Examine the written items on L/C issue application form
- Confirm the authenticity of the contents written on
the application form
- Restrict immoderate details and confirm appropriate
detail explanation on documents
- If there is any ambiguous expression or conditions,
you have to ask the
applicant for amendment
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2) Examining L/C Issue Application Form
◆ Confirm Each Mentioned Items
▷ Expiry Date and Location
 Document presentation location & expiry date must be indicated
 In case of frely negotiation L/C, purchase location do not have to be mentioned
 Expiry date is set as 5-10 days after shipping data
 Expiry date location indication is designated according to how to use L/C
▷ Indication on how-to-use L/C
Available with …………by…………………
 sight payment L/C
 deferred payment L/C
 acceptance L/C
 negotiation L/C
▷ Exact Information of Applicant and Beneficiary : Name, Firm Name, Exact Address, ZIP
Code, etc,.
• Give attention expression on the Allowance
▷ Confirm the L/C amount
for L/C amount and guarantee
▷ Confirm the Settlement Terms
▷ Confirm Installment Shipment and Transshipment.
• Put as allowed or not allowed
▷ Indicate Loading Port and discharging Port
It may be described port, airport, or geographical area
It should be written precisely according to the price term and a mode of transportation
▷ Indication on Final Lading Date
• It is general to set the date considering delivery time. Should be before L/C expiry date
▷ Confirm Mentioned Items on Required Documents
 Invoice
 Transport Documents
 Insurance Policy or Insurance Certificate
 Packing List
 Other Documents
▷ Confirm the Mentioned Items on Product Details
• Name of product, standards, quantity, unit price, money, provenance, price terms
• If the product details are complicated : “details as per offer No. XXXX”
▷ Examine Special Conditions
- This credit is transferable.
- Shipment on deck allowed.
- Forwarder’s B/L acceptable.
-Usance drafts must be negotiated at sight basis and
acceptance commissions and discount charges are
for buyer’s account
▷ Indication on commission payer
▷ Indication on document presentation period
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3) Designate Advising Bank
If the applicant
did not지정하지
designate
신청인이
통지은행을
advising
bank
않은 경우
If the신청인이
applicant통지은행을
designated 지정한
advising경우
bank
영업점에서
본지점을
우선 in
선정
First select an overseas
branch 당행
of our
bank located
the exporting country.
해당은행을
선정
Select
the bank
4) Choose a Settlement Bank
당행oversea’s
본지점 또는
Select our
branch
예치환거래은행을
or depositary
bank as a
결제은행으로
settlement
bank선정
상환방식의
Open Reimbursement
신용장
L/C 개설
Forward
Reimbursement
Reimbursement
Authorization
발송
Authorization
당행 본지점
Forward
MT 740또는
to the
(4) Issuing Import L/C
예치환거래은행
앞으로
oversea’s
branch or depositary
bank asMT
a settlement
740 발송 bank
1) Issuing Import L/C and sending L/C
Ballot Foreign Payment Guarantee
Endow L/C No.
sending L/C by SWIFT
(Credit) Import L/C outstanding a/c XXX
2) Collecting
Import G징수
uarantee Deposit
2) 수입보증금의
Accumulated
Currency
적립통화
Accumulation Time of
적립시기 deposit
Import guarantee
신용장
L/C 표시통화
Currency
▷ At point of L/C issue : According to conditions designated for settlement of
import L/C by authorized personal.
▷ At point of L/G issue
Expected Maturity Date?
L/G issue date + Usance import period
- Sight L/C: on the LG issing date
- Usance L/C: on expected Maturity Date
Import guarantee
적립금액
deposit accumulation
▷ At point of L/C issue
 According to conditions designated by the authorized personal
 If deficiency within 10% range is allowed, commission is collected
▷ At point of L/G issue
 equivalent amount of import bill
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2) 수입보증금의
Collecting Import
2)
징수 Guarantee Deposit
L/G발행시
Import
Deposit
수입보증금
Accumulation
Exemption
at적립면제
L/G issue
▷ If the import money is planned to be settled through loan or overseas loan
▷ If government, government related investment firm, or municipality is directly importing
As per loan policy, you receive guarantee commission calculated by a special interest
rate of the bank when approves waiver of import guarantee deposit.
Releasing of
Import Deposit
▷ Releasing time and reason
If transaction is settled properly
If payment becomes unnecessary due to unrealization of import or L/C
cancellation.
3) Receiving Related Commissions
신용장발행
L/C Issue
Commission
수수료
Charging Periods L/C
Expiry date from issue date. In case of usance L/C, until maturity date
Collection Method : Every 3 months, monthly revaluation
Precharging is possible if head of branch approve it
Formula : L/C issue charge x interest rate xX (1~3months/ 3)
Postage and Telex/SWIFT Charge
2.신용장
신용장조건변경
조건변경
2.
2.L/C
amendment
▷ Charging and managing Term Charge
 Money to be charged : Unsettled amount left on the commission collection
date
 Charging interest rate : Terms & Conditions of each office
 Charging period : Next day after expiry date
 Delay charge : If the commission is not paid until due date
 Managing Charging date : Charging date of each L/C’s ‘Term Charge’, id
est, L/C issue
commission must be managed
(1) Conditions of L/C Amendment
partial approval on a L/C amendment is impossible,
Beneficiary
수익자
#1
beneficiary is considered to approve the L/C amendment if he
presented documents according to amended L/C condition for
transports documents purchase
Consensus
합의
Issuing
Bank
개설은행
Confirming
확인은행Bank
(2)amendment application
Irrevocable
취소불능
Documentary L/C
화환신용장
Amendment
조건변경신청서
Application
Form
+
Changed
Sales Contract
변경된 매매계약서
5
+
기타 필요한 서류
Other Required Documents
(3) Account Handling
Execution 지급보증
of payment
guarantee또는
(increase
기표(증액
감액) or decrease) check out the payment guarantee from loan officer
Consideration수입보증금
on accumulation
of additional
추가적립
여부 검토import guarantee deposit
Charging
Related Commission
관련수수료의
징수
Increase in L/C amount, Amendment, expire date etc.
3. Issuing L/G
(1). Concept of L/G
L/G
: Letter of Guarantee)
A letter of guarantee from issuing bank that guarantees presentation of the original copy of
transport documents towards shipping company and also various problems that can be caused
during delivery so that importer can claim the goods before transport documents arrive
(2) Accepting L/G Issue Application Form
▷ L/G Issue Application Form
접수
Accepting 신청서류의
L/G Issue Application
Form
▷ Copy of B/L or Original Copy of Airway Bill
▷ Copy of Invoice
Examination
of L/G issue 심사
application.
L/G발행신청의
▶ Examination of application form
You cannot file claim even if there are discrepencies in documents
arrived to issuing bank if L/G is already established. so you must examine
the L/G issue application form whether it corresponds with L/C conditions
▶ Decision Limit of L/G issue Operation
Do not need an approval for extra guarantee because you have
already received approval on guarantee at point of L/C issue.
Because payment guarantee is two, default risk is one
(3)
L/G(2) L/G 발행신청서의 접수 (3) L/G 발행
(1).Issuing
L/G의 개념
Account
Handling
for guarantee
지급보증
계정처리
Issue
Unit
발행단위
Debit) Import L/C Issue outstanding
Credit ) Acceptance for L/G
▷ Issued in B/L or AWB unit
▷ Partial Issue on single B/L(AWB)
: In case of BWT(Bonded Warehouse Transaction), Partial issuing is
possible
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4. Accepting and Settling Transport Document
(1) Accepting Transport Document
Handling Acceptance Operation
◆ Confirming whether they are original or copy
- If the documents are delivered at once or the first of the two accepted document is
considered as original copy, and it should be accepted
- Among two delivered sets, the latter one is considered as a duplicate and should be
filed and kept
◆ Confirm the L/C number and copy of L/C whether it has been issued from the branch
◆ Confirm whether discrepancy and other special matters are written on the cover or not
◆ Examine the import transport documents
◆ Accept import transport documents through computation
◆ Notify importer that the import transport documents have arrived
(2)
Document
and
Handling
of (3)
Discrepant
Documents
(1) 운송서류
접수Examination
(2) 서류 심사 및
하자서류의
처리
운송서류 인도
및 결제
1) General
Principle
Document Examination
서류심사의
일반적of
원칙
A ‘not complying presentation’ is considered
as not sufficing the L/C condition
Examine whether it is and
‘complying presentation’ or not
‘일치하는Presentation’
제시’ : 신용장: 조건과
UCP 600,
따른 제시
※※
‘Complying
Presentation
thatISBP에
corresponds
to L/C condition, UCP 600, and ISBP
2)(2)
개별운송서류의
Examination of 심사
individual transport document.
◆ Cover
Cover Letter
Letter
◆
▷ Kind
첨부서류의
종류 및of통수
▷
and number
attached documents
▷
지급,
인수,
매입은행
이름
▷ Name of payment, accepting,
negotiating bank
▷
신용장
번호,
어음금액
▷ L/C number, B/E amount
▷ Settlement
대금결제 방법
▷
method
▷ Commission
수수료
▷
▷ Details
신용장불일치내용
및 서류처리에
관한 지시 on document handling
▷
of L/C discrepency
and instruction
◆ Acceptance condition of B/E and Transport Documents :
Refer to document examination list for bill of exchange and other various transport documents.
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3) Handling Discrepant Transport Document
Discrepant Transport Document
▷ document that has been classified as ‘discrepancy’ through document
examination
▷ document that discrepancies have been expressed on the cover letter.
Handling Defected Transport Document
◆ Transport document acceptance : register whether it has discrepancy or not while computation
◆ Notify importer about discrepancy
▷ Confirm the consent of the importer in writing through Arrival notice of Transport document
Inquiry on discrepant Transport document
▷ Even if the importer is willing to pay for the goods, if the credit status of importer is severely
damaged and settlement is ambiguous, bank can advise a refusal notice on its own decision
◆ Advice of refusal notice on discrepant transport document
▷ If bank decided to advise ‘refusal notice’ on the discrepant transport document, it has to follow the
procedures of advise of refusal.
◆ Accepting discrepant transport document
▷If bank decided to accept the discrepant transport document, it has to receive on consent from
importer and collect discrepancy commission from the other bank
4) How to advise a refusal notice
◆ Acceptance a refusal notice must be made within 5 business days
following the day of presentation
◆ Without delay, by Telecommunication, and if it is impossible, by other swift
methods
◆ Indicate each discrepancy that can be reason for refusal
◆ The fact that the bank refuses settlement or purchase
◆ And indicate current status of documents whether it is being returned or
kept, then notify it
◆ In case of reimbursement L/C, if the L/C money has been debited – claim
for L/C amount and interest
Losing issuing bank’s right to return transport document with a refusal notice
◆ When issuing bank could not advise a refusal notice according to its procedure.
◆ When the documents have not been stored or returned for the presenter
(e.g.: When the importer claims goods in advance after getting L/G issued from shipping company)
(3) Delivering Transport Document and Settlement of Import bill
1)
and Acceptance
1)Settlement
결제 및 인수
대금 결제Period
기한
Settlement
•Sight L/C : Within 5 business days after arrival date of documents (if the importer cannot settle
Sight L/C
서류도착일
익일로부터
5영업일이내
L/Cㅇamount,
bank: has
to pay for
it on 6th business
day) (6영업일에 대지급)
•Usance L/C : Until maturity Date (if the importer cannot settle L/C amount, bank has to pay for it
ㅇ Usance L/C : 만기일 (익영업일에 대지급)
on the next business date)
Settlement
of Sight 결제
Import B/E
일람불
수입환어음
▷ Account Handling
(Debit) Import L/C issue account
(Credit) Import L/C issue
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▷▷
수수료
및 이자의
징수
Charging
Commissions
and Interest
•ㅇ
Exchange
Commission
for Import Bill Reimbursement
수입어음 결제환가료
- Concept : Commission for the expense of issuing bank paid by reimbursement bank
- 개념
상환은행에서
결제시까지의
자금부담에
in which
the: import
amount 선차기후
is debited 수입상이
from our overseas
account
in advance대한 수수료
e.g.)
Settle within
3 business
days from결제
운송서류
접수일로부터
3영업일내
: 표준추심일수
해당 환가료
: Exchange
commission
for standard collection date
accepting transport document
4일째이후
결제시
Settle after
4 business
days
: Additional
collection
for exchange
commission charged
: 4일째부터
결제일
전일까지의
환가료 추가징수
through 4th date until settlement date
• Discrepancy Fee
-In case of settling an L/C amount but transport document does not correspond to L/C conditions
- In case of domestic branch, bank charges about USD$80 from the beneficiary by deducting it from settlement
amount.
1) Settlement and Acceptance
Acceptance
Action of promise by drawee or 3rd party person of usance bill of exchange to
settle the payment on the maturity date.
Acceptance and Settlement of Usance Import B/E
▷ Account Handling at point of Acceptance (Contingent Liabilities converted into Determinate Obligation)
ㅇ Shipper's Usance
(Credit) Acceptance for L/C
ㅇ Banker's Usance (Accpeting Bank : Overseas branch office of own bank)
(Debit) Docmestic import usance(Banker's usance) (Credit) Inter – office A/C (Borrowed)
ㅇ Banker's Usance (Accpeting Bank : Foreign bank or other foreign exchange bank)
(Debit) Docmestic import usance(Banker's usance)
(Credit) Other foreign exchange Bank A/C (Borrowed)
▷Charging Commissions and Interest
ㅇ Acceptance commission charging period : Until maturity date from acceptance date
(Every 3 months)
ㅇ Shipper's Usance : Charging Acceptance Commission (Must return import L/C issue
commission that has been already received)
ㅇ Banker's Usance
- Charging Acceptance Commission (Return import L/C issue commission that has been
already received)
- Transfer Acceptance Commission and Discount notified from the other bank to
‘suspense foreign exchange account’ and charge from a customer.
- Charging exchange commission : From the notified date of other bank to 4th business
date, charge normal exchange commission. For more delay, additional delay charge must be
collected
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2) 운송서류의
Delivery of transport
document.
2)
인도
Sight L/C
◆ Hand over one original of transport document if L/C amount and other commissions are all settled
◆ Collect receipt certificate of transport document acceptance – confirm name, seal, signature of the applicant
◆ In case of B/L, If a bill of lading is made out ‘to order of bank’, bank has to endorse it before handing
Usance L/C
◆ 은행이
도래한
운송서류를 심사
◆ Bank examines
arrived
documents
◆ 운송서류수령증을
징구한
후 운송서류
인도 of transport document acceptance
◆ Deliver transport
documents after
collecting
certificate
◆ Importer settles
payment
on ‘maturity
date’
◆ 수입상은
만기일에
수입대금
결제
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