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在日常出口检验签证工作中,常常遇到合同与信用证不一致的情况,是按合同办还是按信用证办,应怎样处理它们之间的关系呢?合同是买卖双方为达成交易而商订的契约,是约束和规范买卖双方权利和义务的法律文件,当合同的付款方式为信用证时,商业信用就转变成银行信用,信用证也就产生了。信用证是银行应进口商申请而开出的一种信用凭证,是银行以自身的信用作出的付款保证,它是一项以贸易合同为基础,又独立于贸易合同的文件,在整个贸易结算中信用证的各方当事人仅受信用证条款的约束,所以既要重合同、守信用、不违背合同条款,又要遵循信用证业务的“表面严格一致”的原则,做到一切单据与信用证条款相符,否则就会有不堪设想的后果。
In the daily inspection of export visas, we often encounter inconsistencies between the contract and the letter of credit, according to the contract or by letter of credit, how to deal with the relationship between them? The contract is the seller and the seller agreed to enter into the transaction The contract is a legal document that binds and regulates the rights and obligations of buyers and sellers. When the contract payment method is letter of credit, commercial credit is transformed into bank credit, and a letter of credit is also produced. The letter of credit is a letter of credit issued by the bank on the basis of the importer’s application. It is the payment guarantee made by the bank on its own credit. It is a document that is based on the trade contract and is independent of the trade contract. Throughout the trade settlement The parties to the letter of credit only by the terms of the letter of credit constraints, it is necessary to contract, keeping promises, does not violate the terms of the contract, but also to follow the letter of credit business “the surface strictly consistent ” principle, so that all documents In line with the terms of the letter of credit, otherwise there will be unimaginable consequences.