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信用证如何辨别与处理“可撤销信用证”? 信用证是银行根据进口买方的申请,以出口卖方为受益人而开出的一种保证凭证。它保证凡根据信用证条款,出具汇票及有关单据时,如符合规定,在有效期内,银行即应负责付款。信用证从开证行所负的责任上划分,有不可撤销的和可撤销的两种。所谓可撤销的信用证,按照国际惯例介绍,就是信用证可以由开证行随时修改或取消,而不须事先通知受益人。信用证即使是银行的一种保证凭证,但如是可撤销的信用证,银行可以随时撤销,这无疑对于受益人(出口商)以及议付银行的权益缺乏保障,故国外有不少专家认为,这样将构成信用证的自相矛盾,一般也不易为人们所接受,事实上也确属如此。然而,“可撤销信用证”有时仍会出现(据粗略统计,大约可撤销信用证占全部信用证的千分之一左
How can the credit identify and handle the “revocable letter of credit”? The letter of credit is a guarantee issued by the bank based on the application of the importer and the beneficiary of the export seller. It guarantees that where under the terms of the letter of credit, when issuing bills of exchange and related documents, if compliance with the provisions of the period, the bank shall be responsible for payment. Letter of credit from the issuing bank responsible for the division, there are two irrevocable and revocable. The so-called revocable letter of credit, introduced in accordance with international practice, is the letter of credit can be modified or canceled by the issuing bank at any time, without prior notice to the beneficiary. Even if the letter of credit is a kind of guarantee voucher of the bank, but in the case of a revocable letter of credit, the bank can withdraw at any time, which undoubtedly lacks protection for the beneficiaries (exporters) and the rights and interests of the negotiating bank. Therefore, many foreign experts think that, This will constitute a self-contradictory letter of credit, generally not easily accepted by people, in fact it is true. However, “revocable letters of credit” sometimes still appear (according to rough statistics, about one thousandth of the total letters of credit can be revoked