修改信用证是对已开立的信用证中的某些条款进行修改的行为。信用证的修改可以由开证申请人提出，也可以由受益人提出。由于修改信用证的条款涉及各当事人的权利和义务，因而信用证在其有效期内的任何修改，都必须征得开证行、保兑行（如有）、受益人各有关当事人的同意。
信用证修改的一般程序是：
开证申请人提出→开证行→通知行→受益人。各方都同意接受该修改书后，方能有效。若由受益人提出修改，首先应征得开证申请人的同意，再按上述程序办理。
信用证的修改应掌握的原则和注意的问题有：
1.非改不可的坚决要改，可改可不改的酌情处理。如合同中规定可以“分批装运”而信用证中则规定“不许分批装运”，若实际业务中可以不分批装运，则无须修改该条款。
2.在同一信用证上，如有多处需要修改的，原则上应一次性提出。
3.受益人要求修改信用证时，应该及时通知开证申请人，并提出具体的修改要求。
4.开证行发出修改通知后不能撤回。
5.修改书必须经原通知行传递方能有效。
6.保兑行有权对修改不保兑，但它必须不延误地将该情况通知开证行及受益人。
7.受益人应对信用证的修改书做出接受或拒绝的表示。根据UCP600的规定，受益人对不可撤销的信用证的修改表示拒绝的方法有两种：一是向通知行提交一份拒绝修改的声明书；二是在交单时提交仅符合未经修改的原证条款的单据。
8.信用证的修改必须经由各有关当事人全部同意后，方能有效。
9.对修改的部分接受被视为对修改的拒绝。
出口商改证函
Dear Sirs,
We have just received your L/C No.052-LC-153639.We regret to say that we have found some discrepancies upon checking it with our S/C.Please amend the L/C as follows:
1) The name of the beneficiary should read “Qingdao Guangda I/E Corp.” instead of “Qingdao Guang I/E Co.”
2) The expiry date of the L/C should be 20210930.
3) The latest date of shipment should be 20210921.
Please make the necessary amendments as soon as possible so that we can effect the shipment on time.
Yours truly
开证行发出信用证修改通知书
Amendment to a Documentary Credit
To Institution BKCHCNBJ500
BANK OF CHINA/SHANDONG
SHANDONG BRANCH
62 ZHONGSHAN ROAD, QINGDAO
266001 SHANDONG PROV.
Priority N
20: Senders Reference
MP6082
21: Receivers Reference
MONREF
31C: Date of Issue
20210727
30: Date of Amendment
20210912
26E: Number of Amendment
02
59: Beneficiary
Qingdao Guangda I/E Corp.62 Jiangxi Road, Qingdao, China
31E: New Date of Expiry
20210930
44C: Latest Date of Shipment
20210923
79: General Narrative
ALL OTHER TERMS AND CONDITIONS REMAIN UNCHANGED.THIS IS THE
OPERATIVE INSTRUMENT WHICH FORMS AN INTEGRAL OF LC MP6082 AND MUST
BE ATTACHED THERETO
思考与练习
1.简述信用证的种类及主要内容。
2.在实际业务中，若卖方直接收到国外开证行寄来的信用证应如何处理？
3.卖方审核信用证的依据是什么？通常应审核哪些内容？
4.何谓信用证中的“双到期”？一般如何解决？
5.提单签发日期为2021年7月3日，信用证议付有效期规定为2021年7月26日。卖方最迟的交单期为哪天？
6.卖方在修改信用证时应注意哪些问题？
7.信用证修改实例操作：请根据下列合同审核信用证，并提出修改意见。
货物销售确认书
SALES CONFIRMATION
The Seller: SHANGHAI SPORTING GOODS IMP.& EXP.CORP.
S/C NO.: SPT—211
DATE: JULY 8, 2021
Address: 215 HUQIU ROAD(www.xing528.com)
SHANGHAI CHINA
The Buyer: PETRRCO INTERNATIONAL TRADING CO.
Address: 1100 SHEPPARD AVENUE EAST SUITE 406
WILLOWDALE ONTARIO, CANADA M2K 2W2
PACKING: To be packed in cartons of 50pcs each, total 100 cartons
PORT OF LOADING AND DESTINATION: From Shanghai to Vancouver with transshipment and partial shipment allowed
TIME OF SHIPMENT: During September, 2021
TERMS OF PAYMENT: The buyer shall open through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment.
INSURANCE: To be covered by the seller for 110％ of the invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated 01/01/1981.
REMARKS:
1.The Buyer shall have the covering letter of credit reach the seller 30 days before shipment,failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.
2.In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 130 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 150 days after the arrival of the goods at port of destination.
3.For transactions concluded on C.I.F.basis, it is understood that the insurance amount will be for 110％ of the invoice value against the risks specified in the Sales Confirmation.If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.
4.The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war, or other causes of Force Majeure.However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event(s).
5.All disputes arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.
6.The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within 3 working days, otherwise it is understood that the Buyer has accepted the terms and conditions of this contract.
Confirmed by:
THE SELLER THE BUYER
李洪峰 JONE
(signature) (signature)
信 用 证
33062 BOCSH CN
ROYALBANK BCR
OUR L/C NO.PIT310
JULY 30, 2011
FROM: THE ROYAL BANK OF CANADA, BRITISH, COLUMBIA INTERNATIONAL
CENTER, 1055 WEST GEORGIA STREET, VANCOUVER, B.C.V6E 3P3
TO: BANK OF CHINA, SHANGHAI BRANCH
BENEFICIARY: SHANGHAI SPORTING GOODS IMP.& EXP.CO.
215 HUQIU ROAD
SHANGHAI CHINA
APPLICANT: PETRRCO INTERNATIONAL TRADING CORPORATION
1100 SHEPPARD AVENUE EAST SUITE 406
WILLOWDALE ONTARIO, CANADA M2K 2W2
FOR USD88,710.00 (SAY U.S.DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY) TO EXPIRE APRIL 15TH 2021 IN OUR COUNTRY AVAILABLE BY NEGOTIATION OF YOUR DARFTS AT 30 DAYS SIGHT FOR 100 PERCENT OF INVOICE VALUE DRAWN ON US THE ROYAL BANK OF CANADA ACCOMPANIED
FOLLOWING DOCUMENTS:
1.COMMERCIAL INVOICE IN QUADRUPLICATES INDICATING BENEFICIARY’S CONTRACT NUMBER
2.PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBER OF CARTONS, GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON
3.FUL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT COLLECT AND NOTIFY APPLICANT.
4.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK COVERING OCEAN MARIN CARGO CLAUSE ALL RISKS AND WAR RISKS FOR 100 PERCENT OF INVOICE VALUE AS PER PICC DATED 01/01/1981.
5.INSPECTION CERTIFICATE IN DUPLICATE ISSUED AND SIGNED BY AUTHORIZED PERSON OF APPLICANT WHOSE SIGNATURE MUST COMPLY WITH THAT HELD IN OUR BANK’S RECORD
COVERING:
2,000 PCS GBW32 BASKETBALL USD16.95/PC
2,000 PCS GBW322 FOOTBALL USD21.33/PC
1,000 PCS EV5 VOLLEYBALL USD12.15/PC
TERMS OF SHIPMENT CIF VANCOUVER FROM SHANGHAI CHINA TO VANCOUVER CANADA DURING MARCH 2021 GOODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENT PREFERABLE.TRANSSHIPMENT PERMITTED AND PARTIAL SHIPMENT PROHIBITED.
SHIPPING MARKS:
PIT
VANCOUVER
NO.1—UP
ALL BANK CHARGES INCLUDING REIMBURSEMENT COMMISSION OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.
DOCUMENTS TO BE PRESENTED WITHIN 3 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITH THE VALIDITY OF THE CREDIT.
SPECIAL INSTRUCTIONS:
—T.T.REIMBURSEMENT IS NOT ACCEPTABLE
—THIS CREDIT IS NOT TRANSFERABLE
—DOCUMENTS PRIOR TO THE ISSUANCE OF THIS CREDIT ARE NOT ACCEPTABLE.
WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION AND THAT DRAFTS ACCEPTED WITHIN THE TERMS OF THIS CREDIT WILL BE DULY HONOURED ON MATURITY.
THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION)) ICC PUBLICATION NO.600.
AUTHORISED SIGNATURES
[1]按《跟单信用证统一惯例》（UCP600）的解释：信用证是不可撤销的，即使未如此表明。这一规定改变了先前适用的版本（UCP500）的规定：信用证中应清楚地表明是可撤销的或是不可撤销的，不做该种辨明的信用证均视作不可撤销的信用证。
[2]银行承兑远期信用证时，使用远期汇票，是卖方对买方的资金融通。在实际业务中，若卖方想提前取得款项，可以持承兑后的汇票到有关银行或贴现公司办理贴现，但贴现利息和承兑费用由卖方自己承担。
[3]预支信用证，代付行凭受益人光票付款，也有要求受益人附一份保证补交信用证规定单据的声明书，如受益人以后不交单，开证行及代付行并不承担责任。为引人注目，过去在信用证中，预支货款的条款常用红字打出，故也称“红条款”信用证（Red Clause L/C）。现在的信用证中预支条款并非都用红字表示，但作用相同。
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