Acreditive documentare cu clauze speciale

1. Acreditivul documentar revolving (rennoibil)

Acreditivul documentar revolving este adecvat contractelor comerciale de valori mari i cu livrri ealonate n timp.

Mecanismul derulrii unui astfel de acreditiv presupune:

deschiderea de ctre ordonator a unui acreditiv revolving n care se precizeaz: suma de revolvare i numrul revolvrilor corespunztor numrului de livrri, intervalele de timp n care se pot face livrrile i numrul de zile n care se poate face prezentarea documentelor pentru plat, modul de plat: cumulativ sau necumulativ;

expedierea mrfurilor de ctre exportator dup primirea AD. Dup fiecare livrare, exportatorul prezint documentele la banc i ncaseaz contravaloarea mrfii.

n cazul acreditivului revolving, fiecare livrare i plat sunt tratate ca o relaie de acreditiv independent de celelalte.

Exemplu:

Firma romneasc CRISTA MOD SRL - productoare de confecii de dam - ncheie n luna martie 2014 un contract de vnzare-cumprare de materiale textile de la o firm italian. Cei doi parteneri convin ca importul s se realizeze n trane lunare, iar plata s se realizeze printr-un acreditiv documentar revolving.

Valoarea total a contractului este de 45000 de euro i urmeaz a se executa n trei livrri lunare de 15000 euro fiecare.

Pentru a permite executarea contractului, firma importatoare deschide n luna mai urmtorul acreditiv documentar:

CRISTA MOD SRL

Bdul Tomis nr 53, Constana

22 mai 2014Ctre PR Bank Constana,

V rugm s deschidei un acreditiv documentar irevocabil, transmis telegrafic n favoarea:

Beneficiar: FINATEX

Trieste, Italia

Valabil pn la: 30.08.2014n valoare de: 15000 EUR, revolvabil lunar, necumulativ ncepnd cu 01.06.2014Domiciliat: First Bank, Italia

Livrri pariale: permise

Transbordri: nepermise

Expediere: Portul Trieste cu destinaia Constana, Romnia

Ultima livrare: 15.08.2014Ealonarea livrrilor:1-15.06.2014;

2-15.07.2014;

3-15.08.2014.

Plata: la vedere dup fiecare livrare, conform graficului

Comisioane: se suport de ctre ordonator n totalitate

Termen de prezentare a documentelor: 15 zile de la data documentului de transport

Marfa: materiale textile

Condiia de livrare: CIF Constana

Documentele contra crora se face plata:

factur comercial n 3 exemplare;

set complet de conosamente (3 originale i 5 copii) clean on bord, cu meniunea notificai pe I. Condurache Constana cu 72 de ore nainte de sosirea mrfii;

poli de asigurare acoperind toate riscurile, inclusiv riscul de rzboi, acoperind 110% din valoarea facturat;

certificat de calitate.

Condiii speciale: valoarea de 15000 EUR este revolvabil lunar de 3 ori necumulativ pn la suma total de 45000 EUR.

CRISTA MOD SRL

CONSTANA

Un astfel de acreditiv documentar prezint cteva avantaje att pentru importator, ct i pentru exportator, astfel:

pentru importator:

acesta are posibilitatea livrrilor conform cu nevoile sale pentru producie i desfacere;

necesarul de valut pentru deschiderea acreditivului revolving se situeaz la nivelul sumei de revolvare, i nu la valoarea total a acreditivului;

comisioanele bancare sunt mai mici comparativ cu un acreditiv obinuit, care se ridic la valoarea total a mrfii expediate cu livrri pariale admise;

pentru exportator avantajul oferit de un astfel de acreditiv documentar este perspectiva sigur a livrrilor i ncasrii banilor datorit angajamentului ferm al bncii emitente pentru ntreaga valoare a acreditivului.

Din punct de vedere al dezavantajelor, lum n considerare:

reticena bncilor n a deschide acreditive documentare revolving, dat fiind faptul c acesta presupune comisioane mai mici dect la un acreditiv documentar obinuit cu livrri n trane;

faptul c dac exportatorul nu ndeplinete condiiile din AD revolving la o livrare, acesta devine neutilizabil pentru trana respectiv i pentru toate tranele care urmeaz;

modificarea pieei mrfurilor pe perioada contractului, fie n avantajul exportatorului, fie n cel al importatorului.

2. Acreditivul documentar cu clauz roie

Acreditivul documentar cu clauz roie se utilizeaz cel mai adesea n urmtoarele dou situaii:

atunci cnd beneficiarul acreditivului documentar este un intermediar i are de achitat cu numerar anumii furnizori locali ai mrfurilor exportate;

atunci cnd productorul nu are resurse financiare s produc marfa destinat exportului, iar importatorul este interesat de produsele respective.

Figura 1 - Schema derulrii AD cu clauz roieAvnd ca particularitate faptul c importatorul acord un avans exportatorului nainte ca acesta s prezinte la banc documentele conforme cu condiiile i termenele acreditivului documentar, acest tip de acreditiv reprezint o finanare acordat de importator exportatorului.

Exemplu:

Irrevocable Documentary Credit no. 05520

Issuing bank:

ABS Bank, Marseilles France;

Place and date of issue:

Marseilles, 10 June 2014:

Applicant:

ZAPPO Co

Marseilles, France

Beneficiary:

A&A Prod- Com SRL

Craiova, Romnia

Advising bank:

Trade Bank, Craiova, Romnia;

Expiry date:

10 july 2014;

Place for presentation

of documents:

Craiova, Romnia;

Amount:

20 000 USD;

We open irrevocable documentary credit:

Available: at your counters by payment at sight:

Against presentation of:

1. signed commercial invoice in 3 folds;

2. truck waybill (CMR) marked notify ZAPPO Co, indicating DC no. 05520;

3. insurance policy covering all risks for 110%;

4. packing list;

5. origin certificate Eur 1.

Covering:leather gloves, type 05,07 for men and type.01, 03 for women

DAP Marseilles from Romania to Marseilles;

Partial shipment: not allowed;

Transshipment: not allowed;

All documents must be presented latest 12 days after waybill date but within credit validity;

Advance payment clause:

Upon notification of this credit to beneficiary, an advance payment up to about 8 000 USD of the credit amount may be effected to beneficiary against presentation at your counters of:

beneficiary receipt;

attestation issued and signed by beneficiary, confirming their undertaking to ship leather gloves, type 05,07 for men and type.01, 03 for women covered by this credit and to present conform documents required in this credit during its validity, or refund amount of advance payment plus interest at the rate 7.2% from the advance payment until the date of refund of the proceeds; upon receipt of your (Trade Bank telex confirming that you have sent us above mentioned documents, we shall cover your instruction value 2 working days after date of receipt of your telex.

Method of payment:

Upon receipt of the full set of documents, fully complying with credit terms and conditions:

1. in case advance payment has been effected:

- we shall confirm you acceptance of documents and confirm that beneficiary undertaking for a refund of the advance payment is reduced by the amount of documents presented.

2. in case no advance payment effected.

- upon receipt of your telex confirming that you have sent us documents fully complying with credit terms, we shall cover you as per your instruction value 2 working days after the date of receipt of your telex.

This credit is subject to the uniform customs and practice for documentary credits International Chamber of Commerce, Publication 500.

ABS Bank

Marseilles, France

Angajamentul beneficiarului AD cu clauz roie

A&A Prod Com SRL

B-dul Unirii nr. 3, Craiova

15 june 2014Attestation

We undertake to ship leather gloves, type 05,07 for men and type.01, 03 for women... of the goods covered by the documentary credit no. 05520 and present conform documents required in this credit during its validity or to refund amount of advance payment (totality or balance amount for which documents fully complying with credit terms and conditions have not been presented under this credit) plus interest at the rate of 7.2% from the date of advance until the date of refund the proceeds.

A&A Prod-Com SRL

Director general

Chitana eliberat pentru avansul acordat exportatorului

A&A Prod-Com SRL

b-dul Unirii nr. 3, Craiova

15 june 2014Receipt

We have received the amount of 8000 USD (eight thousand) in accordance with documentary credit no.05520.

A&A Prod-Com SRL

Director general

3. Acreditivul documentar back to back (subsidiary)Acreditivul documentar back to back reunete sub denumirea unic de acreditiv un montaj de plat ce implic dou acreditive documentare independente unul de cellalt. El este utilizat atunci cnd este vorba de o operaie de intermediere n comerul exterior i exportatorul intermediar nu are interesul ca exportatorul iniial al mrfurilor i importatorul final s aib cunotin unul de cellalt.

Exemplu:

Firma Alfa SRL iniiaz o operaine de reexport, optnd pentru un acreditiv back to back astfel:

cumpr pturi din ln de la o firm din Turcia;

vinde pturile unei firme din Anglia.

n urma negocierilor cu cei doi parteneri, s-a convenit:

Trade Mayer Co U.K.eek Co Turcia

MarfaPturi din ln 100%1,5x1,5 mPturi din ln 100%1,5x1,5 m

Cantitate2000 buci2000 buci

Pre unitar17 euro/buc.11 euro/buc.

Pre total34000 euro22000 euro

Condiie de livrareCIF LiverpoolCIF Liverpool

Termen de livrare15.08.201405.08.2014

Termen de depunere a documentelor15 zile10 zile

PlataLa vedereDiferat la 60 zile

DomiciliereConstana Constana

Valabilitate05.09.201425.08.2014

Pentru demararea operaiei, importatorul final al mrfurilor deschide un acreditiv documentar n favoarea intermediarului (AD1):

25.07.2014From: Barclays Bank, Liverpool, U.K.

To: BPP Bank, Constana, Romnia

We hereby open our irrevocable documentary credit no 7-5082

In favor of: Alfa SRL, Al. Lpuneanu no. 25, Constana

By order and for account: Trade Mayer Co, Liverpool, U.K.

Amount: 34000 EUR

Valid until: 05.09.2014Available by payment at sight against presentation of the following documents:

signed commercial invoice in 2 originals and 4 copies,

full set bill of lading, clean on bord, to order BPP Bank;

insurance policy for 110% of the credit amount, covering all risks;

paking list indicating number of colis and full description of the goods;

Covering: blankets 100% woole, 1.5x1.5 m

Price: 17EUR/ per doz; 2000 doz

CIF Liverpool

Shipment: latest 15.08.2014Partial shipment: not allowed

Transshipment: not allowed

Please advise your beneficiary without adding your confirmation.

These documents must be presented to paying bank in 15 days after of issuance of bill of lading but within the validity of the credit.

All your comisions and charges are for beneficiary account.

This credit is subject to the Publication no.500.

Barclays Bank

Liverpool, U.K.

Dup ce este notificat c n favoarea sa s-a deschis un acreditiv documentar, exportatorul intermediar va deschide un acreditiv n favoarea firmei turceti exportatorul real al mrfurilor:

From: BPP Bank, Constana, Romnia

To: SED Bank, Ankara, Turkey

Date:31.07.2014We hereby open with us our irrevocable documentary credit no. 51/2728

In favor of: EEK Co, Ankara, Turkey

By order and account: ALFA SRL, Constana, Romnia

Amount. 22000EUR

Valid until:25.08.2014, our counters in Constana

Available by deffered payment at 60 days against presentation of the following documents:

signed commercial invoice in 2 originals and 4 copies;

full set bill of lading, clean on bord

insurance policy for all riskscovering 37400 EUR value of credit;

paking list indicating number of colis and full description of the goods.

Covering: blankets 100% woole, 1,5x1,5 m

CIF Liverpool

Shipment: Latest 5.08.2014Partial shipment: Not allowed

Transshipment: not allowed

Other conditions:

1. value of goods, unit price, name of ALFA SRL, any banks referance and name and terms of sales must not appear or any documents, except commercial invoice;

2. documents presented and sent to us by DHL courier in max. 10 days from the date of bill of lading;

3. all available documents must be issued to the name of Trade Mayer Co, except commercial invoice.

Payment clause:

upon receipt at our counters in Constana of documents issued in strict conformity with credit terms and conditions, we undertake to cover as per you instruction on a 60 day deferred payment.

All your commisions and charges are for the beneficiary account.

This credit is subject to the Publication 500.

BPP Bank, Constana, Romania

4. Acreditivul documentar transferabilAcest tip de acreditiv documentar este ntotdeauna irevocabil i presupune transferul unei pri sau a ntregului acreditiv documentar unuia sau mai multor beneficiari secunzi.

Exemplu:

Firma BETA SRL din Bucureti ncheie un contract de vnzare cu firma danez METTE din Copenhaga pentru 500 de poete de dam (5 modele) la un pre unitar de 230 USD. Marfa pe care urmeaz s o livreze firmei daneze o procur de la o firm din Piatra Neam CORA MOD SRL, productoare de produse din piele: nclminte, articole de marochinrie etc.

BETA SRL ncheie contractul cu firma din Piatra Neam pentru 500 de poete de dam la un pre de 200 USD bucata.

Contractul ncheiat cu firma danez prevede plata prin acreditiv documentar transferabil irevocabil, domiciliat la Bucureti, cu plata la vedere 100%.

n baza celor convenite, firma danez deschide n luna august 2014 un acreditiv documentar transferabil n favoarea firmei BETA SRL:

DC no: 5/1270

From: Den Danshe Bank, Copenhaga

To: BPP Bank, Bucureti

Date: 20.08.2014By order METTE Copenhaga, we issue an irrevocable documentary transferable credit no. 5/1270.

Beneficiary: BETA SRL, Bucureti

Amount: USD 115000

Validity: 15.10.2014Available with you at sight against presentation of the following documents:

signed commercial invoice in 5 folds;

insurance policy, covering all risks for 110% of the invoice value;

air consignament note (original no.3) on the form an airline company, duly signed or stamped by the carrieor his agent, evidencing dispach to METTE Copenhaga, covering one or several deliveries from a Romanian airport to CPT Copenhaga airport of 500 pieces of purses

Delivery: latest 01.10.2014All documents must be presented latest 10 days after airwaybill date but within credit validity.

Partial deliveries: are allowed

Transshipment: not allowed

This credit is subject to Publication no. 500 ICC Paris

Den Danshe Bank, Copenhaga

La primirea acreditivului documentar transferabil, BETA SRL face urmtoarele demersuri:

contacteaz exportatorul real al mrfurilor - CORA MOD SRL din Piatra Neam - i i transmite prin fax principalele condiii prevzute n acreditivul documentar transferabil i l anun c va proceda la transferul acreditivului;

ordon bncii sale - BPP Bank - s transfere o parte din valoarea acreditivului documentar n favoarea firmei CORA MOD SRL:

26.08.2014BETA SRL

Bucureti

Ctre BPP Bank,

V rugm s transferai acreditivul documentar nr. 5/1270 deschis n favoarea noastr de METTE Copenhaga n valoare de 115000 USD, n favoarea firmei CORA MOD SRL Piatra Neam prin banca Trade Bank n urmtoarele condiii:

Suma: 100000 USD

Valabilitate: 20 oct. 2014Pre unitar: 200 $

Polia de asigurare: acoperind toate riscurile pentru 255 $ la fiecare bucat livrat.

Banca BPP Bank transfer acreditivul potrivit instruciunilor primite de la BETA SRL. Al doilea acreditiv, cel transferat, preia n esen condiiile din ordinul de transfer.

Bucureti, 30 august, 2014Banc emitent: BPP Bank Bucureti

Banca avizatoare: Trade Bank, Piatra Neam

Beneficiar: Cora Mod SRL, Piatra Neam

Suma: 100.000$

Valabilitate: 20 octombrie 2014Deschidem acreditiv documentar irevocabil contra prezentrii urmtoarelor documente la banca avizatoare:

factur comercial n 5 exemplare;

scrisoare de trsur aerian (original 3) semnat de cru sau un agent al su, evideniind livrarea ctre METTE Copenhaga, acoperind una sau mai multe livrri de pe un aeroport romnesc ctre aeroportul Copenhaga (condiie de livrare CPT) a 500 de poete din piele;

polia de asigurare: acoperind toate riscurile pentru 255 $ la fiecare bucat livrat.

Termen de livrare: cel mai trziu 20 septembrie 2014Livrri pariale: permise

Transbordri: interzise

Acest acreditiv documentar este subiectul Publicaiei 500 ICC Paris.

BPP BankBucureti12. bani

8. valoarea AD- avans

1. contract comercial

6. avans

10. bani

9. documente

3. notificare banc

11. documente

2. ordin de deschidere AD

7. documente

5. scrisoare de angajament

ExportatorBeneficiar AD

Bancemitent

Banca exportatorului

ImportatorOrdonator AD

4. notificare exportator