LetterofCredit

信用證

ChapterSixLetterofCredit

信用證

Chapter1aletterofcreditInsimpleterms,aletterofcreditisaconditionalbankundertakingofpayment.Guaranteedbybank’screditworthiness以銀行信譽擔保受益人在規定的時間內提交規定的單據必須符合信用證條款。aletterofcreditInsimplete2申請人進口商開證行議付行通知行受益人出口商貨物資金申請開證通知交單議付寄單償付通知贖單付款贖單審單審證信用證與一般的擔保業務是否相同？申請人開證行議付行受益人貨物資金申請開證通知交單議付36.1.2Characteristics特點1)當單證相符時，獨立履行付款承諾，不受當事人干擾第一性的付款責任6.1.2Characteristics特點1)當單證相41.Theissuingbankundertakestoeffectpayment,quiteindependentofwhethertheapplicantisbankruptorisindefaultornot,providedthedocumentspresentedareincompliancewiththetermsandconditionsofthecredit.1.Theissuingbankundertakes51.Theissuingbankassumetheprimarilyliabilityofpayments.drawee：bankIssuingbankNominatedbankCantheapplicantBethedrawee?1.Theissuingbankassumethe6AcreditshouldnotbeissuedavailablebyDraft(s)ontheApplicant.IftheCreditneverthelesscallsforDraft(s)ontheApplicant,bankswillconsidersuchDraft(s)asanadditionaldocument(s).開立信用證時，不應以申請人作為匯票付款人。如信用證仍規定匯票付款人為申請人，銀行將視此匯票為附加的單據。Acreditshouldnotbeissued7

2）信用證是獨立文件，與銷售合同分離

2.Aletterofcreditstandsindependentofthesalescontract.

2）信用證是獨立文件，與銷售合同分離

2.Alette8salescontract─>applicationform──>credit

２.Salescontract=Credit（？）TherelationshipamongContract,applicationformandcredit.Anissuingbankstates“thedocumentsarenotcompliedwiththesalecontract”,canthisbeaduecoursetodishonorthebillbytheissuingbank?importerexporterimporterissuingbankissuingbankallpartiestocreditsalescontract─>applicationfo93）銀行處理的是單據，而不是貨物，單據與貨物分離。

3.InCreditoperationsallpartiesdealwithdocuments,andnotwithgoods,servicesorotherperformancestowhichthedocumentsmayrelate.3）銀行處理的是單據，而不是貨物，單據與貨物分離。

3.In10

4.Banksassumesnoliabilityorresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocuments,orforthegeneraland/orparticularconditionsstipulatedinthedocument(s)orsuperimposedthereon;nordotheyassumeanyliabilityorresponsibilityforthedescription,quantity,weight,quality,condition,packing,delivery,valueorexistenceofthegoodsrepresentedbyanydocument(s),orforthegoodfaithoractsand/oromissions,solvency,performanceorstandingoftheconsignors,thecarriers,theforwarders,theconsigneesortheinsurersofthegoods,oranyotherpersonwhomsoever.4.Banksassumesnoliability11銀行對于任何單據的形式、完整性、準確性、真偽性或法律效力，或對于單據上規定的或附加的一般性及/或特殊性條件，概不負責；銀行對于任何單據中有關的貨物描述、數量、重量、質量、狀況、包裝、交貨、價值或存在與否，對于貨物的發貨人、承運人、運輸行、收貨人或保險人，其它任何人的誠信、行為及/或疏忽、清償能力、執行能力或信譽概不負責。銀行對于任何單據的形式、完整性、準確性、真偽性或法律效力，或12

4）憑表面相符的單據付款5）對第三方的行為不負責（如票據是否遺失，貨物是否中途損失）

單據真假?4）憑表面相符的單據付款單據真假?136.1Introduction6.1.3Partiesinvolvedinadocumentarycredit信用證的當事人一、開證申請人(APPLICANT)二、開證行(ISSUINGBANK/OPENINGBANK)三、通知行(ADVISINGBANK)四、受益人(BENEFICIARY)五、保兌行(CONFIRMINGBANK)六、議付行(NEGOTIATINGBANK)七、付款行(PAYINGBANK)八、承兌行(ACCEPTINGBANK)九、償付行(REIMBERSINGBANK)Mainparties基本當事人指定銀行NominatedBank6.1Introduction6.1.3Parties146.1.3Partiesinvolved當事人Applicant/importer/thebuyer開證申請人Fillsoutandsignsanapplicationform,requestingthebankstoissueacreditinfavorofanexporterorselleraboard.

申請開證：按合同填寫開證申請書，簽名，指定受益人契約交納押金和費用6.1.3Partiesinvolved當事人Appl15

問題1進口商是否有權拒絕贖取不合格單據？問題2進口商在贖單提貨之后，如發現貨物規格，質量，數量等與單據不符，是否有權向開證行追究責任和索還貨款？問題1162.Issuing/openingbank/thebuyer’sbank開證行

1)issuesaletterofcredit2)undertakesfullresponsibilityforpaymentagainstproperdocumentspresentedbythebeneficiary.

開證并承擔付款責任2.Issuing/openingbank/theb17問題1開證行憑單付款后，進口商無力付款，此時，開證行向議付行追索票款，合理么？不合理！信用證開出后，開證行要對信用證獨立責任。不能因進口商拒絕贖單或無力付款而向議付行，付款行，償付行或出口商追索票款。問題1不合理！信用證開出后，開證行要對信用證獨立責任。18問題2

開證行履行付款責任后，如進口商無力付款贖單，開證行是否有權處理單據和貨物？問題2開證行履行付款責任后，如進口商無力付款贖單，開證行193.Advisingbank:通知行

1）ReceivetheL/C2）Informingthebeneficiarytomakepreparationforshippingthegoodsanddraftingthedocuments.

收到信用證，證明信用證的真實性，并負責通知受益人做好交單準備一般為出口地銀行是否必定承擔議付責任？3.Advisingbank:通知行1）Receive204.Beneficiary/exporter/theseller

受益人

InwhosefavorthecreditisissuedL/Cbenefitstheexporterbyitsassuranceofpaymenttohim.信用證的受益人，信用證對出口方的好處是付款確定。受益人是信用證項下履行義務后有權得到付款得受益者。4.Beneficiary/exporter/these215.Confirmingbank:保兌行Additsundertakingtothoseoftheissuingbankandassumesliabilityunderthecredit.

是第三家銀行應開證行得要求在不可撤銷的信用證上加上保兌，對所保兌的信用證項下匯票和單據承擔不可撤銷的付款責任。5.Confirmingbank:保兌行Addit226.Negotiatingbank:議付行

PurchasesthedocumentsunderthecreditSentthedraftsanddocumentstotheissuingbankforreimbursement.

買單，寄單索償Recourse?6.Negotiatingbank:議付行Purch23BeneficiaryNegotiatingbank1.Documents2.paythevalueandget

therightofthedocumentarybillNegotiatingbankistheholderinduecoursepayeeendorseeBeneficiaryNegotiatingbank1.D24

議付行對信用證下匯票議付后，即成為該匯票的正當持票人。因此，不論開證行因何種原因不付款或倒閉時，議付行都有權向受益人追索。議付行對信用證下匯票議付后，即成為該匯票的正當持票人257.Payingbank/draweebank付款行

Authorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.

開證行在信用證中規定的匯票付款人7.Payingbank/draweebank付款行267.Payingbank付款行Abankwhoisauthorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.sightpayingbankAdvisingBankdeferredpayingbankThisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.7.Payingbank付款行Abankwhoi278.Acceptingbank:承兌行

Thebankacceptingthedraftsunderthecredit.對受益人簽發的遠期匯票予以承兌，并到期付款的銀行。8.Acceptingbank:承兌行Theban288.Acceptingbank承兌行Ausancecreditnominatesabanktoaccepttheusancebill,thisbankistheacceptingbankunderthecredit.Thisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.8.Acceptingbank承兌行Ausance299.Reimbursingbank償付行Thisbankhasnoobligationtocheckthedocuments.Abankfromwhichthenominatedpayingbankoranynegotiatingbankthathasmadeapaymentunderthecreditmayobtainreimbursement.

9.Reimbursingbank償付行Thisban30ApplicantIssuingbankBeneficiaryConfirmingbankReimbursingbankAccepting/PayingbankNegotiatingbankAdvisingbankApplicantIssuingBeneficiaryC316.2.4Typesofletterofcredit

RevocableL/C

可撤銷的信用證

DocumentaryL/CconfirmedL/C保兌unconfirmedL/C不保兌跟單信用證

IrrevocableL/Csightpayment即期付款不可撤銷的信用證deferredpayment延期付款L/Cacceptancecredit承兌

negotiationcredit議付

CleanL/C光票信用證

6.2.4Typesofletterofcredit32一、跟單信用證(DocumentaryLetterofCredit)

跟單信用證是開證行憑跟單匯票匯票+單據或僅憑單據付款的信用證。單據

二、光票信用證

(CleanLetterofCredit)

光票信用證是指開證行僅憑受益人匯票開具的匯票而付款的信用證。

一、跟單信用證33AccordingtowhetheritcanberevokedornotIrrevocablecredit（不可撤銷信用證）Revocablecredit（可撤銷信用證）其實就是按照開證行責任的大小來分類Accordingtowhetheritcanbe34RevocableCredit可撤銷的信用證1）Definition定義ArevocableCreditmaybeamendedorcancelledorrevokedbytheIssuingBankwithouttheBeneficiary’sconsentandevenwithoutpriornoticetotheBeneficiaryuptothemomentofpaymentbythebankatwhichtheIssuingBankhasmadethedocumentarycreditavailable.RevocableCredit可撤銷的信用證1）Def35

可撤銷的信用證可以修改,撤回或注銷,無需經受益人同意,甚至不必事先通知受益人,直到開證行的授權指定銀行對信用證付款或承兌.可撤銷信用證中，開證行是否因為可單方面撤銷和修改信用證，所以其無須承擔信用證中的任何責任？可撤銷的信用證可以修改,撤回或注銷,無需經受益人同意36問題：可撤銷信用證中議付行于３月５日審單相符后議付票款給受益人，３月７日開證行向議付行發出撤銷信用證的通知，此時開證行還需要向議付行償付票款嗎？問題：37UCP600Article8B然而，開證行必須：i.對辦理可撤銷信用證下即期付款、承兌或議付的另一家銀行，在其收到修改或撤銷通知之前已憑表面相符的單據作出的任何付款、承兌或議付，予以償付。ii.對辦理可撤銷信用證項下延期付款的另一家銀行，在其收到修改或撤銷通知之前已接受表面相符的單據，予以償付。UCP600Article8B然而，開證行必須：38Thiscreditissubjecttoamendmentorcancellationatanytimewithoutpriornoticetothebeneficiary.

２）UndertakingClause此信用證可以隨時修改或撤銷,無需事先告知受益人Thiscreditissubjecttoamen39IrrevocableCredit

不可撤銷的信用證１）Definition:DefiniteUndertakingofPayment+Irrevocability

確定的付款承諾和不可撤銷性IrrevocableCredit

不可撤銷的信用證１）40

definiteundertakingofpayment

AnirrevocabledocumentaryL/Cconstitutesadefiniteundertakingoftheissuingbank,providedthatthestipulateddocuments

arepresentedtothenominatedbankortotheissuingbankandthatthetermsandconditionsofthecreditarecompliedwith,topay,acceptdraftand/ordocumentspresentedunderthedocumentarycredit(ICCPublicationNo.515)definiteundertakingofpay41

構成開證行確定付款承諾的前提是：受益人將規定的單據提交給指定銀行或開證行，并符合信用證的條款和條件。構成開證行確定付款承諾的前提是：42IrrevocabilityAnIrrevocableCreditcanneitherbeamendednorcancelledwithouttheagreementoftheIssuingBank,theConfirmingBank,ifany,andtheBeneficiary.（UCP600Article9）不可撤銷信用證的本質IrrevocabilityAnIrrevocab43不可撤銷的信用證未經開證行,保兌行(如果有保兌行的話)和受益人的明確同意,該證既不能修改,也不能撤銷,這就是不可撤銷信用證的本質.不可撤銷的信用證未經開證行,保兌行(如果有保兌行的話)和受益44AccordingtotheaddingofconfirmationIrrevocableConfirmedCredit(不可撤銷保兌信用證）IrrevocableUnconfirmedCredit（不可撤銷不保兌信用證）Accordingtotheaddingofcon45ConfirmedCredit1)DefinitionACreditthatcarriesthecommitmenttopaybyboththeissuingbankandtheadvisingbank.Itgivesthebeneficiaryadoubleassuranceofpayment.雙重的付款保證

是不是每張信用證都需要保兌?P117ConfirmedCredit1)Definition46

ItconstitutesadefiniteundertakingoftheConfirmingBank,inadditiontothatoftheIssuingBank,providedthatthestipulateddocumentsarepresentedtotheConfirmingBankortoanyotherNominatedBankandthatthetermsandconditionsoftheCreditarecompliedwith,topay,toacceptdraft(s)ortonegotiate.

只要受益人將規定的單據提交保兌行或另一家指定銀行并符合信用證的條款和條件,即構成了保兌行在開證行以外的確定的付款承諾.

Itconstitutesadefi472、Instruction

１）開證行在信用證中寫明：口ADDINGYOURCONFIRMATION口WITHOUTADDINGYOURCONFIRMATION口IFREQUESTEDBYTHEBENEFICIARY,ADDINGYOURCONFIRMATION.２）通知行在通知面函中寫明：THISCREDITISCONFIRMEDBYUS.

×WEHERRBYADDEDOURCONFIRMATIONTOTHISCREDIT.2、Instruction１）開證行在信用證中寫明：２）通48１、為什么在可撤銷的信用證中無保兌的做法呢？２、開證行在信用證上寫明“我行已保兌了該證”，這張信用證是不是一張保兌信用證？

問題,

3.保兌行是否有追索權?１、為什么在可撤銷的信用證中無保兌的做法呢？問49

交易路徑：

正規做法使指定銀行寄單給保兌行索償,保兌行審單相符予以償付,再寄單給開證行索償,開證行審單相符,予以償付再交單給申請人向其索償.交易路徑：502.UnconfirmedCredit

開證行的不可撤銷跟單信用證被一家通知行予以通知,此時,信用證項下的通知行作為開證行的代理人,除了合理審慎地核驗所通知信用證的表面真實性,對受益人不承擔任何責任.2.UnconfirmedCredit開證行的不可撤銷51LetterofCredit

信用證

ChapterSixLetterofCredit

信用證

Chapter52aletterofcreditInsimpleterms,aletterofcreditisaconditionalbankundertakingofpayment.Guaranteedbybank’screditworthiness以銀行信譽擔保受益人在規定的時間內提交規定的單據必須符合信用證條款。aletterofcreditInsimplete53申請人進口商開證行議付行通知行受益人出口商貨物資金申請開證通知交單議付寄單償付通知贖單付款贖單審單審證信用證與一般的擔保業務是否相同？申請人開證行議付行受益人貨物資金申請開證通知交單議付546.1.2Characteristics特點1)當單證相符時，獨立履行付款承諾，不受當事人干擾第一性的付款責任6.1.2Characteristics特點1)當單證相551.Theissuingbankundertakestoeffectpayment,quiteindependentofwhethertheapplicantisbankruptorisindefaultornot,providedthedocumentspresentedareincompliancewiththetermsandconditionsofthecredit.1.Theissuingbankundertakes561.Theissuingbankassumetheprimarilyliabilityofpayments.drawee：bankIssuingbankNominatedbankCantheapplicantBethedrawee?1.Theissuingbankassumethe57AcreditshouldnotbeissuedavailablebyDraft(s)ontheApplicant.IftheCreditneverthelesscallsforDraft(s)ontheApplicant,bankswillconsidersuchDraft(s)asanadditionaldocument(s).開立信用證時，不應以申請人作為匯票付款人。如信用證仍規定匯票付款人為申請人，銀行將視此匯票為附加的單據。Acreditshouldnotbeissued58

2）信用證是獨立文件，與銷售合同分離

2.Aletterofcreditstandsindependentofthesalescontract.

2）信用證是獨立文件，與銷售合同分離

2.Alette59salescontract─>applicationform──>credit

２.Salescontract=Credit（？）TherelationshipamongContract,applicationformandcredit.Anissuingbankstates“thedocumentsarenotcompliedwiththesalecontract”,canthisbeaduecoursetodishonorthebillbytheissuingbank?importerexporterimporterissuingbankissuingbankallpartiestocreditsalescontract─>applicationfo603）銀行處理的是單據，而不是貨物，單據與貨物分離。

3.InCreditoperationsallpartiesdealwithdocuments,andnotwithgoods,servicesorotherperformancestowhichthedocumentsmayrelate.3）銀行處理的是單據，而不是貨物，單據與貨物分離。

3.In61

4.Banksassumesnoliabilityorresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocuments,orforthegeneraland/orparticularconditionsstipulatedinthedocument(s)orsuperimposedthereon;nordotheyassumeanyliabilityorresponsibilityforthedescription,quantity,weight,quality,condition,packing,delivery,valueorexistenceofthegoodsrepresentedbyanydocument(s),orforthegoodfaithoractsand/oromissions,solvency,performanceorstandingoftheconsignors,thecarriers,theforwarders,theconsigneesortheinsurersofthegoods,oranyotherpersonwhomsoever.4.Banksassumesnoliability62銀行對于任何單據的形式、完整性、準確性、真偽性或法律效力，或對于單據上規定的或附加的一般性及/或特殊性條件，概不負責；銀行對于任何單據中有關的貨物描述、數量、重量、質量、狀況、包裝、交貨、價值或存在與否，對于貨物的發貨人、承運人、運輸行、收貨人或保險人，其它任何人的誠信、行為及/或疏忽、清償能力、執行能力或信譽概不負責。銀行對于任何單據的形式、完整性、準確性、真偽性或法律效力，或63

4）憑表面相符的單據付款5）對第三方的行為不負責（如票據是否遺失，貨物是否中途損失）

單據真假?4）憑表面相符的單據付款單據真假?646.1Introduction6.1.3Partiesinvolvedinadocumentarycredit信用證的當事人一、開證申請人(APPLICANT)二、開證行(ISSUINGBANK/OPENINGBANK)三、通知行(ADVISINGBANK)四、受益人(BENEFICIARY)五、保兌行(CONFIRMINGBANK)六、議付行(NEGOTIATINGBANK)七、付款行(PAYINGBANK)八、承兌行(ACCEPTINGBANK)九、償付行(REIMBERSINGBANK)Mainparties基本當事人指定銀行NominatedBank6.1Introduction6.1.3Parties656.1.3Partiesinvolved當事人Applicant/importer/thebuyer開證申請人Fillsoutandsignsanapplicationform,requestingthebankstoissueacreditinfavorofanexporterorselleraboard.

申請開證：按合同填寫開證申請書，簽名，指定受益人契約交納押金和費用6.1.3Partiesinvolved當事人Appl66

問題1進口商是否有權拒絕贖取不合格單據？問題2進口商在贖單提貨之后，如發現貨物規格，質量，數量等與單據不符，是否有權向開證行追究責任和索還貨款？問題1672.Issuing/openingbank/thebuyer’sbank開證行

1)issuesaletterofcredit2)undertakesfullresponsibilityforpaymentagainstproperdocumentspresentedbythebeneficiary.

開證并承擔付款責任2.Issuing/openingbank/theb68問題1開證行憑單付款后，進口商無力付款，此時，開證行向議付行追索票款，合理么？不合理！信用證開出后，開證行要對信用證獨立責任。不能因進口商拒絕贖單或無力付款而向議付行，付款行，償付行或出口商追索票款。問題1不合理！信用證開出后，開證行要對信用證獨立責任。69問題2

開證行履行付款責任后，如進口商無力付款贖單，開證行是否有權處理單據和貨物？問題2開證行履行付款責任后，如進口商無力付款贖單，開證行703.Advisingbank:通知行

1）ReceivetheL/C2）Informingthebeneficiarytomakepreparationforshippingthegoodsanddraftingthedocuments.

收到信用證，證明信用證的真實性，并負責通知受益人做好交單準備一般為出口地銀行是否必定承擔議付責任？3.Advisingbank:通知行1）Receive714.Beneficiary/exporter/theseller

受益人

InwhosefavorthecreditisissuedL/Cbenefitstheexporterbyitsassuranceofpaymenttohim.信用證的受益人，信用證對出口方的好處是付款確定。受益人是信用證項下履行義務后有權得到付款得受益者。4.Beneficiary/exporter/these725.Confirmingbank:保兌行Additsundertakingtothoseoftheissuingbankandassumesliabilityunderthecredit.

是第三家銀行應開證行得要求在不可撤銷的信用證上加上保兌，對所保兌的信用證項下匯票和單據承擔不可撤銷的付款責任。5.Confirmingbank:保兌行Addit736.Negotiatingbank:議付行

PurchasesthedocumentsunderthecreditSentthedraftsanddocumentstotheissuingbankforreimbursement.

買單，寄單索償Recourse?6.Negotiatingbank:議付行Purch74BeneficiaryNegotiatingbank1.Documents2.paythevalueandget

therightofthedocumentarybillNegotiatingbankistheholderinduecoursepayeeendorseeBeneficiaryNegotiatingbank1.D75

議付行對信用證下匯票議付后，即成為該匯票的正當持票人。因此，不論開證行因何種原因不付款或倒閉時，議付行都有權向受益人追索。議付行對信用證下匯票議付后，即成為該匯票的正當持票人767.Payingbank/draweebank付款行

Authorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.

開證行在信用證中規定的匯票付款人7.Payingbank/draweebank付款行777.Payingbank付款行Abankwhoisauthorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.sightpayingbankAdvisingBankdeferredpayingbankThisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.7.Payingbank付款行Abankwhoi788.Acceptingbank:承兌行

Thebankacceptingthedraftsunderthecredit.對受益人簽發的遠期匯票予以承兌，并到期付款的銀行。8.Acceptingbank:承兌行Theban798.Acceptingbank承兌行Ausancecreditnominatesabanktoaccepttheusancebill,thisbankistheacceptingbankunderthecredit.Thisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.8.Acceptingbank承兌行Ausance809.Reimbursingbank償付行Thisbankhasnoobligationtocheckthedocuments.Abankfromwhichthenominatedpayingbankoranynegotiatingbankthathasmadeapaymentunderthecreditmayobtainreimbursement.

9.Reimbursingbank償付行Thisban81ApplicantIssuingbankBeneficiaryConfirmingbankReimbursingbankAccepting/PayingbankNegotiatingbankAdvisingbankApplicantIssuingBeneficiaryC826.2.4Typesofletterofcredit

RevocableL/C

可撤銷的信用證

DocumentaryL/CconfirmedL/C保兌unconfirmedL/C不保兌跟單信用證

IrrevocableL/Csightpayment即期付款不可撤銷的信用證deferredpayment延期付款L/Cacceptancecredit承兌

negotiationcredit議付

CleanL/C光票信用證

6.2.4Typesofletterofcredit83一、跟單信用證(DocumentaryLetterofCredit)

跟單信用證是開證行憑跟單匯票匯票+單據或僅憑單據付款的信用證。單據

二、光票信用證

(CleanLetterofCredit)

光票信用證是指開證行僅憑受益人匯票開具的匯票而付款的信用證。

一、跟單信用證84AccordingtowhetheritcanberevokedornotIrrevocablecredit（不可撤銷信用證）Revocablecredit（可撤銷信用證）其實就是按照開證行責任的大小來分類Accordingtowhetheritcanbe85RevocableCredit可撤銷的信用證1）Definition定義ArevocableCreditmaybeamendedorcancelledorrevokedbytheIssuingBankwithouttheBeneficiary’sconsentandevenwithoutpriornoticetotheBeneficiaryuptothemomentofpaymentbythebankatwhichtheIssuingBankhasmadethedocumentarycreditavailable.RevocableCredit可撤銷的信用證1）Def86

可撤銷的信用證可以修改,撤回或注銷,無需經受益人同意,甚至不必事先通知受益人,直到開證行的授權指定銀行對信用證付款或承兌.可撤銷信用證中，開證行是否因為可單方面撤銷和修改信用證，所以其無須承擔信用證中的任何責任？可撤銷的信用證可以修改,撤回或注銷,無需經受益人同意87問題：可撤銷信用證中議付行于３月５日審單相符后議付票款給受益人，３月７日開證行向議付行發出撤銷信用證的通知，此時開證行還需要向議付行償付票款嗎？問題：88UCP600Article8B然而，開證行必須：i.對辦理可撤銷信用證下即期付款、承兌或議付的另一家銀行，在其收到修改或撤銷通知之前已憑表面相符的單據作出的任何付款、承兌或議付，予以償付。ii.對辦理可撤銷信用證項下延期付款的另一家銀行，在其收到修改或撤銷通知之前已接受表面相符的單據，予以償付。UCP600Article8B然而，開證行必須：89Thiscreditissubjecttoamendmentorcancellationatanytimewithoutpriornoticetothebeneficiary.

２）UndertakingClause此信用證可以隨時修改或撤銷,無需事先告知受益人Thiscreditissubjecttoamen90IrrevocableCredit

不可撤銷的信用證１）Definition:DefiniteUndertakingofPayment+Irrevocability

確定的付款承諾和不可撤銷性IrrevocableCredit

不可撤銷的信用證１）91

definiteundertakingofpayment