信用狀 (Letter of
Credit)
即期不可撤銷信用狀（irrevocable
L/C at sight）是國際貿易最常使用的支付工具。透過銀行審查所有相關的文件，確認出貨的內容並且付款，對於買賣雙方都提供相對的保障。
信用狀的條款密密麻麻，對於業務新手簡直就像天書一樣難懂。收到信用狀時影印一份, 先核對買賣雙方的基本資料及訂單內容，再注意以下的重點。有疑問的地方立刻找銀行的外匯人員問清楚。所需文件先請報關行看過。如果需要修改信用狀，也要立刻告知客戶。
27: SEQUENCE OF TOTAL 1/1 (序號1/1)
40B: FORM OF DOCUMENTARY CREDIT信用狀種類
IRREVOCABLE不可撤銷
20: TRANSFERRING BANK'S REFERENCE
21: DOCUMENTARY CREDIT NUMBER信用狀號碼
31D: DATE AND PLACE OF EXPIRY有效日期/地點
50:APPLICANT申請人 (買方)
52A: ISSUING BANK 開狀銀行
59:BENEFICIARY受益人(賣方)
32B: CURRENCY CODE, AMOUNT幣別/金額
41A: AVAILABLE WITH 押匯銀行
43P: PARTIAL SHIPMENTS分批出貨
NOT ALLOWED 不可
43T: TRANSHIPMENT 轉船
ALLOWED 可
44A: ON BOARD/DISP/TAKING CHARGE AT出貨地
PORT/COUNTRY 港口/國家
44B: FOR TRANSPORTATION TO轉運港
C: LATEST DATE OF SHIPMENT最後裝船日
45A: DESCRIPTION OF GOODS AND/OR SERVICES貨品描述
DELIVERY TERMS出貨條件
4 6A: DOCUMENTS REQUIRED所需文件
1. SIGNED COMMERCIAL INVOICE （商業發票）IN 1
ORIGINAL （正本）AND 1 COPY （副本）
2. FULL SET OF 3/3 ORIGINAL CLEAN ON BOARD BILLS OF LADING （清潔提單，無任何貨損，包裝不良註記）PLUS 3 NON-NEGOTIABLE COPIES（副本） ISSUED OR ENDORSED TO THE ORDER OF XXX MARKED 'FREIGHT PREPAID' （運費預付）AND NOTIFYING XXX (到貨通知人) *註. 運費到付FREIGHT COLLECT
3. PACKING LIST （包裝單）IN 1
ORIGINAL AND 2 COPIES
4. CERTIFICATE OF ORIGIN （產地證明書）ISSUED
AND SIGNED BY CHAMBER OF COMMERCE （商會）IN 1 ORIGINAL AND
2 COPIES.
5. COPY OF BENEFICIARY'S FAX DECLARATION （受益人證明書）SENT TO XXX (FAX NR. XXX) WITHIN 1 (ONE) WORKING DAY AFTER SHIPMENT
DATE INDICATING:
+ QUANTITY AND VALUE OF THE GOODS + PLACE AND DATE OF SHIPMENT + DESCRIPTION OF
GOODS
+ PORT OF LOADING AND DISCHARGING PORT + VESSEL'S NAME
A COPY OF FAX TRANSMISSION REPORT IS REQUIRED ALONG WITH THE FAX.
47A: ADDITIONAL CONDITIONS 其它規定
A. ALL DOCUMENTS TO BE ISSUED IN ENGLISH LANGUAGE
B. TOLERANCE OF +/- 5 PCT IN TOTAL AMOUNT AS WELL AS TOTAL QUANTITY IS
ACCEPTABLE
71B: CHARGES費用
ALL BANKING CHARGES AND COMMISSIONS OUTSIDE OUR BANK ARE FOR THE BENEFICIARY'S
ACCOUNT.
48: PERIOD FOR PRESENTATION 提示期限
DOCUMENTS ARE TO BE PRESENTED WITHIN XX DAYS AFTER SHIPMENT DATE BUT ALWAYS
WITHIN LC VALIDITY
參考網站http://resources.alibaba.com/topic/19643/A_Sample_of_L_C_At_Sight.htm
