这些信用证欺诈套路，你一定要知道

信用证作为国际贸易往来中常用的支付手段之一，因为其自身固有缺陷所导致的信用证欺诈问题也越来越受到重视。由于银行在信用证业务中所承担的仅是对表面真实性的审查，这就要求买卖双方在实务中更加主动地关注信用证的真实性、“软条款”、单证相符等问题，尽量减小风险保护己方利益。

Letter of credit (hereinafter referred to as “L/C”) is one of the common means of payment in international trade. L/C fraud caused by its inherent defects has also attracted more and more attention. Because banks are only responsible for the review of apparent authenticity in L/C operations, both buyers and sellers are required to actively pay attention to problems such as authenticity of L/C, “soft clauses” and consistency between documents and L/C in practice, trying to reduce risks and protect their own interests.

1、国际贸易中应谨慎挑选交易对象，合理考察对方及开证行的资信，以防范信用证欺诈的风险

1. In international trade, you should carefully select trade object and reasonably examine the credit standing of both the opposite party and the issuing bank to prevent the risk of L/C fraud.

在现代国际贸易业务中，信用证作为支付手段的情况愈加常见。由于银行信用的介入，即银行向卖方保证在卖方发货后所提交的单据符合信用证规定的条件下保证付款，卖方收取货款的要求得到了保证。

In modern international trade, L/C is more and more common as a means of payment. Due to the intervention of bank credit, namely, banks’ guarantee to sellers that payment will be guaranteed if documents presented by sellers after shipment comply with the conditions stipulated in L/C provisions, sellers’ requirement to get the payment is guaranteed.

但由于银行在信用证结汇中只对有关单证作表面的审查，只要单证一致，单单一致就应对卖方付款，而对货物不予审查，这就使得一些不法商人有机可乘。因此，对买方来说，缜密地调查卖方的信誉，慎重地选择交易对象，成为防范信用证诈骗的重要前提。在调查的基础上进行评估，对信誉不良者拒绝从事交易，或采取其他支付方式，如托收或要求对方提供银行担保等，就可以避免信用证欺诈的发生。

However, banks are only responsible for apparent authenticity of L/C and documents in L/C’s settlement of exchange. So as long as documents comply with L/C, and documents comply with each other, payments shall be made to sellers, and goods will not be reviewed, which gives some illegal businessmen opportunities to take advantage of it. Therefore, as for buyers, they shall carefully investigate the reputation of sellers and select trade objects in order to prevent L/C fraud. L/C fraud can be avoided by making evaluation on the basis of investigation, refusing to trade with people who have bad reputation or adopting other payment methods such as collection and asking the opposite party to provide bank’s guarantee.

对于卖方来说，往往是收到通知行的通知即开证行已经开证后才开始组织发货装船，故卖方的信用证风险监控主要是在对信用证的真实性和其条款的审核上，此时可以委托通知行向开证行对信用证的真实性查询。但由于银行所负有的仅是对信用证表面真实性的审核，故要将风险控制好还是要谨慎挑选买方，对其资信予以调查，此外还应在收到银行交来的信用证之后，比照买卖合同进行全面审核，以防假冒信用证或信用证条款与合同规定不符，或者有“软条款”。同时，对信用证所要求的一系列单据应当认真制作，保证单证之间以及单单之间的严格相符，以免给对方提供拒付的机会。

As for sellers, it is usually after receiving the advice of advising banks which means issuing banks have already opened L/C, that sellers start to organize shipment. Therefore, L/C risk monitoring of sellers is mainly on the review of authenticity of L/C and its terms. At this time, sellers may entrust advising banks to inquire authenticity of L/C from issuing banks. However, banks are only responsible for the review of apparent authenticity of L/C, so if sellers want to control risks, they shall carefully select buyers by investigating buyers’ credit standing. In addition, sellers shall conduct a comprehensive review according to sales contract after receiving the L/C presented by banks in order to prevent situations that L/C is fake, terms of L/C doesn’t conform with provisions of the contract or the contract contains “soft clauses”. At the same time, a series of documents required by L/C shall be carefully made to ensure strict consistency between documents and L/C, and consistency between documents, so as not to give the opposite party the opportunity to dishonor.

2、随时跟进信用证的情况变化，一旦发现问题应立即采取相应措施，将己方的损失减少到最小

2. Follow up changes of L/C and take corresponding measures once finding any problem to reduce losses to the minimum

信用证的业务流程跨度时间较长，从买方向开证行申请开立以卖方为受益人的信用证，到卖方将信用证项下的单据提交向议付银行要求议付，再由开证行审核单据无误后向受益人付款并通知申请人支付信用证款项，最后再由买方获得单据并提货，其中每一环节都可能会出现大大小小的问题。因此，无论是买方还是卖方都应该时刻跟进信用证的情况，一旦发现信用证在流转过程中出现问题，如遭到开证行拒付后立即将货物追回，控制己方的损失程度。

Business process of L/C has a long time span. First, buyers shall apply to issuing banks for opening L/C in which beneficiaries are sellers. Next, sellers shall present the documents under L/C to negotiation banks for negotiation. Then, issuing banks shall pay beneficiaries money and notify applicants of L/C payment after reviewing the documents. Finally, buyers shall take delivery with documents. Every part above may have large and small problems. So, both buyers and sellers shall always follow up the situation of L/C. Once finding any problem in the circulation of L/C, such as the issuing bank’s refusing to pay, you should immediately recover the goods to control losses.

因此，如果卖方发现信用证真实性有瑕疵应立即联系买方并向开证行进行确认，最好能尽快控制住货物以免最后钱货两空；买方则应关注卖方的货运情况，尽量选择FOB（贸易术语）将租船订舱、货物保险的选择交易权控制在自已手中，一方面买方可以选择自己熟悉的信誉良好的船公司送货，另一方面进口商还可以派人到装货港口检查和核对货物是否符合合同的要求，杜绝卖方在货物方面的欺诈。还应注意防范倒签、预借提单或是利用保函换取清洁提单等情况的出现，尤其要注意卖方提交单据的真实性。

Therefore, if sellers find any defect in authenticity of L/C, they shall contact buyers at once and confirm with issuing banks. They had better control the goods as soon as possible so as not to both goods and wealth. Buyers shall fix their eyes on shipment of sellers. They had better choose FOB to control the rights to select chartering and cargo insurance in their own hands. On the one hand, sellers may ask shipping companies with good reputation, which sellers are familiar with, to deliver goods. On the other hand, importers may send people to check whether goods meet the requirements of the contracts in the loading ports so as to eliminate sellers’ fraud about goods. Buyers shall also pay attention to situations like backdating, advance bill of lading or using L/G in exchange for clean bill of lading, especially authenticity of documents presented by sellers.

3、规范进出口贸易实务操作，熟悉运用《跟单信用证统一规则》  (UCP600)选择适当的贸易术语，增强对信用证欺诈的防范意识。

3. Standardize the practice of import and export trade, be familiar with the Uniform Customs and Practice for Documentary Credits (hereinafter referred to as “UCP600”), select appropriate trade terms, and enhance the awareness of preventing L/C fraud

由于信用证是针对单证文件而非货物这一固有的缺陷，导致现在国际贸易实务中信用证诈骗的现象无法杜绝。虽然银行予以介入，但是由于其所负有的“把关”责任仅是表面性的审查，故完全依赖银行的资信是不够的，买卖双方都应增强对信用证欺诈的防范意识。同时要规范进出口贸易实务的操作，做好事前的资信调查，在订立买卖合同时尽量选择于己方有利的贸易术语。这也就要求实务人员对UCP600的相关规则有一定的熟悉，越是了解它的“游戏规则”才可以更好地控制风险，保护自己的利益。

Due to the inherent defect that L/C is not aimed at goods but documents, phenomenon of L/C fraud in international trade practice cannot be eliminated. Although banks are intervening, it is not enough to completely rely on bank credit because their responsibility is only review of apparent authenticity. Both buyers and sellers shall improve their awareness of preventing L/C fraud. At the same time, operations of import and export trade shall be standardized. Practical staff shall make credit investigation in advance and try to choose trade terms to their advantages when concluding sales contracts. It is necessary for practical staff to be familiar with relevant provisions of UCP600. The more they are familiar with “rules of the game”, the better they can control risks and protect their own interests.