基于一则转口贸易人民币信用证案例的思考

Reflections on a RMB Letter of Credit Case in Re-export Trade

转口贸易存在资金流与货物流分离运行、货权流转与货物流动非同步性、上下游交易两头在外、仓单等境外货权凭证存在审核盲区等特点，对银行审核相关业务提出了更高的要求。本文结合一则典型案例，介绍了对转口贸易真实性合规性审核的一些经验，并就商业银行加强虚假转口贸易融资风险防范提出相关对策建议。

The re-export trade shows the following characteristics： the flow of capitals is separated from the flow of goods, the circulation of goods ownership and the flow of goods are not synchronized, the upstream and downstream transactions are both out of the country, and there is blind area in reviewing warehouse receipts and other overseas goods ownership certificates. Such characteristics pose higher risks for banks＇ FX business review. This paper, based on a typical case, introduces some experiences in the authenticity review of re-export trade, and puts forward relevant countermeasures for commercial banks to prevent financing risks in fake re-export trade.