交易环节手续复杂，那你需要一份流程图——清晰解读：从进口商、出口商角度看假远期业务的交易流程和时间进度！
一、有偿付行（或代付行）的假远期信用证操作流程
1.进出口双方签订即期付款条件的买卖合约。
2.进口商申请开立假远期信用证。
3.开证行开立假远期信用证，有关条件如下：
（1）Available with any bank by negotiation.
（2）Draft at xx days after B/L date(or sight).
（3）在附加条款中规定：Payable by Pay Through Bank（××× Bank）at sight，financing interest and acceptance commission are for the account of the applicant.
（4）在对交单行/议付行的指示中明确：Upon receipt of documents in compliance with the terms and conditions of the L/C, we shall authorize the Pay through Bank(××× Bank)to effect payment at sight as per your instruction.All documents must be forwarded in one lot to the issuing bank.
4.出口商通过议付行/交单行向开证行交单。
5.开证行与一家合作银行签署协议，指定该行为假远期信用证业务中的偿付行/代付行（Pay through Bank），确定融资利率和其他条件，开证行审核单据后立即授权偿付行/代付行即期支付交单行款项。
6.偿付行/代付行根据授权付款，交单行付款给出口商。
7.待远期汇票到期，开证行将汇票款项连同按约定利率计算出的利息偿付代付行，同时向开证申请人（进口商）索偿。
当然，开证行也可授权出口商所在地的议付行将信用证款项全额即期支付给受益人（出口商），待汇票到期时，开证行再连本带息偿付该议付行。相应地，信用证条款中可规定：授权议付银行议付远期汇票，依汇票金额即期付款，利息由信用证申请人承担（Negotiating Bank is authorized to negotiate usance draft at sight for the face amount,interest is for the account of the applicant）。在此情况下，开证行必须事先与该议付行谈好业务流程和融资利率。
二、假远期信用证中的常用功能条款
1.远期汇票按即期议付，由本银行（开证银行）贴现，贴现及承兑费由进口商承担。Usance Drafts to be negotiated at sight basis and discounted by Issuing Bank，discount charges and acceptance commission are for Applicant's account.
2.远期汇票按即期议付，利息由买方承担。Usance draft to be negotiated at sight basis, interest is for Buyer’s account.
3.授权议付银行议付远期汇票，依票额即期付款。The Negotiating Bank is authorized to negotiate the usance drafts at sight for the face amount.
4.本信用证项下开立的远期汇票可按即期议付。Usance drafts drawn under this credit are to be negotiated at sight basis.
