汇票是跟单信用证的要素之一。由于信用证项下的汇票既与票据法有关,又受信用证和UCP的制约,加之票据法并非单证人员所长,因此,业务人员普遍感到,汇票是信用证业务中法律关系最复杂、UCP规定最不明确、实务操作最难驾驭、处理过程疑惑最多的问题。就此,我们从汇票定义、信用证类型及常见不符点等问题入手,结合《UCP600解读与例证》、ICC银行委员会意见汇编以及中国银行总行专家意见,对进口信用证项下汇票问题做出以下解答。 Money order is one of the elements of a single letter of credit. Because the bill of exchange under the bill of exchange is related to the bill law, but also by the letter of credit and UCP constraints, coupled with the bill method is not the director of the documentary personnel, therefore, the general staff feel that bill is the most complex legal relationship in the letter of credit business, UCP provides the most ambiguous, the most difficult to control practical operations, the most doubts about the process of processing issues. In this connection, we started with the definition of draft, the type of letters of credit and common discrepancies, and combined with the “UCP600 Interpretation and Illustration”, the compilation of opinions of the ICC Banking Committee and the expert opinions of the Bank of China Head Office to make the following answers to the draft of bills of lading under the import letters of credit .