《民法典》背景下信托收据交易的“重生”

The Revival of Trust Receipt Transaction under Civil Code

信托收据是进口押汇业务中银行采用的担保工具,在银行与进口商之间建立了占有改定型让与担保关系,而非自益信托关系。对于让与担保的法律结构,《民法典》采取担保权构成说。占有改定型让与担保约定属于《民法典》第388条的“其他具有担保功能的合同”,应类推适用动产抵押的相关规定。缺乏配套登记制度的传统信托收据业务属于隐形担保,适用未登记动产抵押权的相关规定,银行几乎得不到保障。《动产和权利担保统一登记办法(修订征求意见稿)》为动产担保创建的登记制度符合信托收据业务的需要,使其重获新生。

The trust receipt is a guarantee tool by banks in the import bill negotiation business,which establishes a possession transfer guarantee rather than a self-benefit trust.As for the legal structure of transfer guarantee,the civil code adopts the theory of composition of guarantee right.The agreement on transfer and guarantee of possession belongs to“other contracts with guarantee function”in article 388 of the civil code,and the relevant provisions of chattel mortgage shall be applied by analogy.The traditional trust receipt business,which lacks the supporting registration system,belongs to invisible guarantee and the relevant provisions of unregistered chattel mortgage shall be applied,leaving banks no protection.The Declaration Registration System created by the“Measures for the Unified Registration of Movable Property and Rights Guarantees(Revised Draft for Comment)”for chattel security meets the needs of the trust receipt transaction,providing banks an opportunity to make it prosperous again.