信用证短支不符点问题的案例研究

Case study on the under-draw discrepancies of letter of credit

信用证是开证行对受益人做出的有条件的付款承诺。在受益人提交了信用证规定单据的条件下,开证行应当对受益人履行付款义务。信用证业务要求"单证相符、单单相符",在实际业务中,由于种种原因,受益人交单时发票金额可能低于信用证金额,从而出现信用证短支的情况。通过一则案例,结合相关国际贸易惯例,分析信用证短支是否构成不符点,并给出在信用证短支情况下规避不符点的相关建议,帮助出口企业有效防范风险,确保收汇安全。

A letter of credit is a conditional payment commitment made by the issuing bank to the beneficiary.On the condition that the beneficiary submits the documents stipulated in the letter of credit,the issuing bank shall perform the payment obligation to the beneficiary.The letter of credit business requires"documents conform with L/C,documents conform with each other".In actual business,due to various reasons,the invoice amount may be lower than the letter of credit amount when the beneficiary submits the document,resulting in an under-draw of the letter of credit.Through a case,combined with relevant international trade practices,this paper analyzes whether an under-draw of L/C constitutes a discrepancy,and gives relevant suggestions to avoid discrepancies in the case of under-draw L/C,helping export companies to effectively prevent risks and ensure the security of foreign exchange collection.