信用证出口制单的注意事项与技巧

International trade is exchange of goods and services across national boundaries. Because buyers and sellers are in different countries, the goods cannot be exchanged with currency simply and directly. In international trade practice, the mainstream is the selling and buying carried out by documents. Business documents act as a medium of exchange. They are the documents and evidence in the import and export against which the buyer and the seller deliver, ship, insure, inspect the goods and effect payment.

Each export shipment requires various documents to satisfy government regulations controlling exporting as well as to meet requirement for negotiations in banks and for collecting payments from the buyer. The frequently required documents are commercial invoice, packing list, ocean bill of lading, insurance policy or certificate, inspection certificate,certificate of origin, bill of exchange, shipping advice, etc.

The documents are made according to the requirements of the sales contract and the L/C. The general principle for the making of documents is “4 consistencies”: consistency between credit and contract, between documents and credit, between documents, and between documents and goods. And also, the preparation of the documents should be done correctly,completely, promptly, concisely and clearly.(www.xing528.com)

对出口商来讲，按时发运货物是合同要求履行的责任与义务，同时，及时收取货款则是出口商发货后按照合同规定应该享有的权利。货、证、船三个环节办理之后，出口商应该按照信用证的规定缮制各种单据。在信用证规定的交单有效期之内，并在运输单据签发21天（或按信用证规定天数）之内递交银行办理议付结汇手续。“制单—交单—结汇”环节能否顺利完成，关键在于其单证工作的好坏。在信用证方式之下，单据的制作必须与信用证的要求严格一致，银行发现单据与信用证任何不符点，都将拒付。因此，出口商在制单时，不仅应该保证“单单一致、单证一致、单货一致”一致，而且应该做到及时、完整、简洁和清晰，杜绝出单错误。

另一方面，对进口商来讲，贸易单证的审核，是进口合同中的一个重要环节。单证不仅是进口商凭以付款的依据，也是用以核对出口商所供货物是否与合同相符的凭证。因此，做好进口货物各项单证的审核工作是至关重要的。