ISBP《国际标准银行实务》（中文）

International Standard Banking Practice Foreword The publication International Standard Banking Practice for the Examination of Documents under Documentary Letters of Credit is the product of 2.5 years of work by a task force of the ICC Banking Commission. It was approved by the full Commission at its meeting in Rome in October 2002, at which time, the Commission voted to make it an official document of the ICC. The ISBP, as it is more commonly called, is a practical complement to UCP 500, ICC's universally used rules on documentary credits. Although it does not amend the UCP, it explains, in explicit detail, how the rules are to be applied on a day-to-day basis. As such, it fills a needed gap between the general principles announced in the rules and the daily work of the documentary credit practitioner. The task force that developed the ISBP was meticulous in seeking to document international practice in the field. It started by asking ICC national committees and members to send checklists on how documents were examined in their banks. Some 39 national committees and a substantial number of individual banks responded. Culling these comments required 14 task force meetings and four different drafts before the ISBP was finally in a shape to be approved. The task force deserves considerable credit for having proceeded so carefully. The object of the exercise was to document international standard banking practice for the examination of documents under the UCP; it was not to report on individual country practices that may differ in some way from the norm. The UCP was created to bring uniformity to a field in which individual practices often differed, to the detriment of documentary practitioners in all countries. By using the ISBP, document checkers can bring their practices in line with those followed by their colleagues worldwide. The result should be a significant reduction in the number of documents refused for discrepancies on first presentation. Maria Livanos Cattaui Secretary General International Chamber of Commerce Paris, France December 2002 Introduction At its May 2000 meeting the Commission on Banking Technique and Practice of the International Chamber of Commerce (ICC Banking Commission) established a task force to document international standard banking practice for the examination of documents presented under documentary credits issued subject to the Uniform Customs and Practice for Documentary Credits, the International Chamber of Commerce's Publication No. 500 (UCP). The international standard banking practices documented in this publication are consistent with the UCP and the Opinions and Decisions of the ICC Banking Commission. This document does not amend UCP. It explains how the practices articulated in the UCP are to be applied by documentary practitioners. It is, of course, recognized that the law in some countries may compel a different practice than that stated here. No single publication can anticipate all the terms or the documents that may be used in connection with documentary credits or their interpretation under the UCP and the standard practice it reflects. However, the task force preparing this publication has endeavoured to cover terms commonly seen on a day-to-day basis and the documents most often presented under documentary credits. It should be noted that any term in a documentary credit which modifies or affects the applicability of a provision of the UCP may also have an impact on international standard banking practice. Therefore, in considering the practices described in this publication, parties must take into account any term in a documentary credit that expressly excludes or modifies a provision in an article of the UCP. This principle is implicit throughout this publication, whether or not stated, but it is sometimes expressly repeated for purposes of emphasis or for illustration. Where examples are given, these are solely for the purpose of illustration and are not exhaustive. This publication reflects international standard banking practice for all parties to a documentary credit. Since applicants' obligations, rights, and remedies depend upon their undertaking with the issuing bank, the performance of the underlying transaction, and the timeliness of any objection under applicable law and practice, applicants should not assume that they may rely on these provisions in order to excuse their obligations to reimburse the issuing bank. The incorporation of this publication into the terms of a documentary credit should be discouraged, as the requirement to follow agreed practices is implicit in the UCP. Because this publication reflects current documentary credit practice as provided by ICC national committees and individual ICC members, it will be of considerable use in the formulation of any future revision of the UCP. PRELIMINARY CONSIDERATIONS The application and issuance of the credit 1) The terms of a credit are independent of the underlying transaction even if a credit expressly refers to that transaction. To avoid unnecessary costs, delays, and disputes in the examination of documents, however, the applicant and beneficiary should carefully consider which documents should be required, by whom they should be produced, and the time frame for presentation. 2) The applicant bears the risk of any ambiguity in its instructions to issue or amend a credit. Unless expressly stated otherwise, a request to issue or amend a credit authorizes an issuer to supplement or develop the terms in a manner necessary or desirable to permit the use of the credit. 3) The applicant should be aware that the UCP contains Articles such as Articles 13, 20, 21, 23, 24, 26, 27, 28, 39, 40, 46 and 47 that define terms in a manner that may produce unexpected results unless the applicant fully acquaints itself with these provisions. For example, a credit requiring presentation of a marine bill of lading and containing a prohibition against transhipment will, in most cases, have to exclude UCP sub-Article 23(d) to make the prohibition against transhipment effective. 4) A credit should not require presentation of documents that are to be issued and/or countersigned by the applicant. If a credit is issued including such terms, the beneficiary must either seek amendment or comply with them and bear the risk of failure to do so. 5) Many of the problems that arise at the examination stage could be avoided or resolved by careful attention to detail in the underlying transaction, the credit application, and issuance of the credit as discussed. GENERAL PRINCIPLES Abbreviations 6) The use of generally accepted abbreviations, for example "Ltd." instead of "Limited", "Int'l" instead of "International", "Co." instead of "Company", "kgs" or "kos." instead of "kilos", "Ind" instead of "Industry", "mfr" instead of "manufacturer" or "mt" instead of "metric tons" - or vice versa - does not make a document discrepant. 7) Virgules (slash marks "/") may have different meanings, and unless apparent in the context used, should not be used as a substitute for a word. Certifications and declarations 8) A certification, declaration or the like may either be a separate document or contained within another document as required by the credit. If the certification or declaration appears in another document which is signed and dated, any certification or declaration appearing on that document does not require a separate signature or date if the certification or declaration appears to have been given by the same entity that issued and signed the document. Corrections and alterations 9) Corrections and alterations of information or data in documents, other than documents created by the beneficiary, must appear to be authenticated by the party who issued the document or by a party authorized by the issuer to do so. Corrections and alterations in documents which have been legalized, visaed, or the like, must appear to be authenticated by the party who legalized, visaed, etc., the document. The authentication must show by whom the authentication has been made and include that party's signature or initials. If the authentication appears to have been made by a party other than the issuer of the document, the authentication must clearly show in which capacity that party has authenticated the correction or alteration. 10) Corrections and alterations in documents issued by the beneficiary itself, except drafts, which have not been legalized, visaed or the like, need not be authenticated. See also "Drafts and calculation of maturity date". 11) The use of multiple type styles or font sizes or handwriting in the same document does not, by itself, signify a correction or alteration. 12) Where a document contains more than one correction or alteration, either each correction must be authenticated separately or one authentication must be linked to all corrections in an appropriate way. For example, if the document shows three corrections numbered 1, 2 and 3, one statement such as "Correction numbers 1, 2 and 3 above authorized by XXX" or similar, will satisfy the requirement for authentication. Dates 13) Drafts, transport documents and insurance documents must be dated even if a credit does not expressly so require. A requirement that a document, other than those mentioned above, be dated, may be satisfied by reference in the document to the date of another document forming part of the same presentation (e.g. where a shipping certificate is issued which states "date as per bill of lading number xxx" or similar terms). Although it is expected that a required certificate or declaration in a separate document be dated, its compliance will depend on the type of certification or declaration that has been requested, its required wording, and the wording that appears within it. Whether other documents require dating will depend on the nature and content of the document in question. 14) Any document, including a certificate of analysis, inspection certificate and pre-shipment inspection certificate, may be dated after the date of shipment. However, if a credit requires a document evidencing a pre-shipment event (e.g. pre-shipment inspection certificate), the document must, either by its title or content, indicate that the event (e.g. inspection) took place prior to or on the date of shipment. A requirement for an "inspection certificate" does not constitute a requirement to evidence a pre-shipment event. Documents must not indicate that they were issued after the date they are presented. 15) A document indicating a date of preparation and a later date of signing is deemed to be issued on the date of signing. 16) The rule for the latest date for presentation in sub-Article 43(a) of UCP applies only to presentations that are required to contain one or more original transport documents. Transport documents are those covered by UCP Articles 23-29. In any event, documents must be presented not later than the expiry date of the credit. 17) Phrases often used to signify time on either side of a date or event: a) "within 2 days after" indicates a period from the date of the event until 2 days after the event. b) "not later than 2 days after" does not indicate a period, only a latest date. If an advice must not be dated prior to a specific date, the credit must so state. c) "at least 2 days before" indicates that something must take place not later than 2 days before an event. There is no limit as to how early it may take place. d) "within 2 days of" indicates a period 2 days prior to the event until 2 days after the event. 18) The term "within" when used in connection with a date excludes that date in the calculation of the period. 19) Dates may be expressed in different formats, e.g. the 12th of November 2003 could be expressed as 12 Nov 03, 12Nov03, 12.11.2003, 12.11.03, 2003.11.12, 11.12.03, 121103, etc. Provided that the date intended can be determined from the document or from other documents included in the presentation, any of these formats are acceptable. To avoid confusion it is recommended that the name of the month should be used instead of the number. Documents for which the UCP Transport Articles do not apply 20) Some documents commonly used in relation to the transportation of goods, e.g. Delivery Order, Forwarder's Certificate of Receipt, Forwarder's Certificate of Shipment, Forwarder's Certificate of Transport, Forwarder's Cargo Receipt and Mate's Receipt do not reflect a contract of carriage and are not transport documents as defined in UCP Articles 23 through 29. As such, UCP Article 43 would not apply to these documents. Therefore, these documents will be examined in the same manner as other documents for which there are no specific provisions in the UCP, i.e. under UCP Article 21. In any event, documents must be presented not later than the expiry date of the credit. 21) Copies of transport documents are not transport documents for the purpose of UCP Articles 23-29 and 43. The UCP Transport Articles apply where there are original transport documents presented. Where a credit allows for the presentation of a copy(ies) rather than an original(s), the credit must explicitly state the details to be shown. Where copies (non-negotiable) are presented, they need not evidence signature, dates, etc. Expressions not defined in UCP 22) Expressions such as "shipping documents", "stale documents acceptable", "third party documents acceptable", and "exporting country" should not be used as they are not defined in UCP. If used in a credit, their meaning should be made apparent. If not, they have the following meaning under international standard banking practice: a) "shipping documents" - all documents (not only transport documents), except drafts, required by the credit. b) "stale documents acceptable" - documents presented later than 21 days after the date of shipment are acceptable as long as they are presented within the validity of the credit. c) "third party documents acceptable" - all documents, excluding drafts but including invoices, may be issued by a party other than the beneficiary. If the issuing bank's intent is that the transport document(s) may show a shipper other than the beneficiary, the clause is not necessary because it is already permitted by UCP sub-Article 31(iii). d) "exporting country" - the country where the beneficiary is domiciled, and/or the country of origin of the goods, and/or the country of receipt by the carrier and/or the country from which shipment or dispatch is made. 23) Words and phrases such as "prompt", "immediately", "as soon as possible", and the like should not be used in any context. If they are used banks will disregard them. Inconsistency in the documents 24) Documents presented under a credit must not appear to be inconsistent with each other. The requirement is not that the data content be identical, merely that the documents not be inconsistent. Issuer of documents 25) If a credit indicates that a document is to be issued by a named person or entity, this condition is satisfied if the document appears to be issued by the named person or entity. It may appear to be issued by a named person or entity by use of its letterhead, or, if there is no letterhead, the document appears to have been completed and/or signed by, or on behalf of, the named person or entity. Language 26) Under international standard banking practice, it is expected that documents issued by the beneficiary will be in the language of the credit. When a credit states that documents in two or more languages are acceptable, a nominated bank may, in its advice of the credit, limit the number of acceptable languages as a condition of its engagement in the credit or confirmation. Mathematical calculations 27) Detailed mathematical calculations in documents will not be checked by banks. Banks are only obliged to check total values against the credit and other required documents. Misspellings or typing errors 28) Misspellings or typing errors that do not affect the meaning of a word or the sentence in which it occurs, do not make a document discrepant. For example, a description of the merchandise as "mashine" instead of "machine", "fountan pen" instead of "fountain pen" or "modle" instead of "model" would not make the document discrepant. However, a description as "model 123" instead of "model 321" would not be regarded as a typing error and would constitute a discrepancy. Multiple pages and attachments or riders 29) Unless the credit or a document provides otherwise, pages which are physically bound together, sequentially numbered or contain internal cross references, however named or entitled, are to be examined as one document, even if some of the pages are regarded as an attachment. Where a document consists of more than one page, it must be possible to determine that the pages are part of the same document. 30) If a signature and/or endorsement is required to be on a document consisting of more than one page, the signature is normally placed on the first or last page of the document, but unless the credit or the document itself indicates where a signature or endorsement is to appear, the signature or endorsement may appear anywhere on the document. Originals and copies 31) Documents issued in more than one original may be marked "Original", "Duplicate", "Triplicate", "First Original", "Second Original", etc. None of these markings will disqualify a document as an original. 32) Each required document must be presented in at least one original, unless the credit allows for presentation of documents as copies. The number of originals to be presented must be at least the number required by the credit, the UCP, or, where the document itself states how many originals have been issued, the number stated on the document. 33) It can sometimes be difficult to determine from the wording of a credit whether it requires an original or a copy, and to determine whether that requirement is satisfied by an original or a copy. For example, where the credit requires: a) "Invoice", "One Invoice" or "Invoice in 1 copy", it will be understood to be a requirement for an original invoice. b) "Invoice in 4 copies", it will be satisfied by the presentation of at least one original and the remaining number as copies of an invoice. c) "One copy of Invoice", it will be satisfied by presentation of a copy of an invoice. However, it is standard banking practice to accept an original instead of a copy in this construction. 34) Where an original would not be accepted in lieu of a copy, the credit must prohibit an original, e.g. "photocopy of invoice - original document not acceptable in lieu of photocopy", or the like. 35) The ICC Banking Commission Policy Statement, document 470/871(Rev), titled "The determination of an "Original" document in the context of UCP sub-Article 20(b)" is recommended for further guidance on originals versus copies. Shipping marks 36) The purpose of a shipping mark is to enable identification of a box, bag or package. If a credit specifies the details of a shipping mark, the document(s) mentioning the marks must show these details, but additional information is acceptable provided it is not inconsistent with the credit terms. 37) Shipping marks contained in some documents often include information in excess of what would normally be considered "shipping marks", and could include information such as the type of goods, warnings as to the handling of fragile goods, net and/or gross weight of the goods, etc. The fact that some documents show such additional information, while others do not, is not a discrepancy. 38) Transport documents covering containerized goods will sometimes only show a container number under the heading "Shipping marks". Other documents that show a detailed marking will not be considered to be inconsistent for that reason. Signatures 39) Even if not stated in the credit, drafts, certificates and declarations by their nature requ