實例講解什麼是可轉讓信用證及具體操作時需要注意的事項
可轉讓信用證是指根據信用證，受益人（第一受益人）可以要求授權進行支付，延期付款，承兌或議付的銀行（轉讓行）或者是在自由議付信用證的情況下，在信用證中特別授權的轉讓行將該跟單信用證全部或者部分轉讓給一個或多個其他受益人（第二受益人）使用。
簡言之，根據UCP600第三十八條的規定，轉讓信用證意指明確表明其“可以轉讓”的信用證。
根據受益人（“第一受益人”）的請求，轉讓信用證具有如下特點：
信用證的可轉讓性，基於信用證的規定；信用證的轉讓來自受益人的請求而發生； 轉讓行只能在授權的情況下；
信用證的轉讓方式可以是部分轉讓或全部轉讓；信用證的轉讓以一次為限。在轉讓過程中，會出現以下一些文句或詞語的表述：
如：This Credit is Transferable.（本信用證為可轉讓）
或者使用 Transfer to be allowed 文句，以示其功能。
Only Bank of China, Shanghai is allowed to effect transfer of the present documentary credit.
只允許中國銀行上海分行轉讓本跟單信用證。
Transferring bank is the Industrial and Commercial Bank of China. Zhenjiang Branch,
轉讓行為中國工商銀行鎮江分行。
L/C is transferable by any bank in China.
本信用證由中國任何一家銀行實施轉讓。
The advising bank is nominated as the transferring bank
通知行被指定為轉讓行。
轉讓可分為原條件轉讓和變更條件轉讓。
一：原條件轉讓意味著原信用證條件不變。
二：變更條件轉讓則意味著信用證轉讓後，原信用證所列條件已做變更，比如金額和單價比原來金額和單價降低等。
原條件轉讓的條文表述如下：
This credit can be transferred only on the terms and conditions stipulated in the original credit.
本信用證只能依據原信用證所規定的條件轉讓。
轉讓地點可分為國內轉讓和國外轉讓，本條文表述為國內轉讓，即第一受益人將信用證的使用權轉讓給第二受益人，其地點系同一國境，稱為國內轉讓。
如給內轉讓：This credit is transferable in the country of the beneficiary by the advising bank.
本信用證由通知行在受益人所在國家轉讓。
如國外轉讓：This credit is transferable to a second beneficiary in the Republic of Korea.
本信用證轉讓於韓國的第二受益人。
本條文表述為轉讓地點為國外轉讓。即第一受益人將信用證使用權轉讓給另一個國境的第二受益人，稱為國外轉讓。
下面以瑞士開來的可轉讓跟單信用證實例來講解：
這是電開信用證，沒有SWIFT信用證的明顯格式條文，但也有信用證常用的非完整句。
TO: Bank of China Lianyungang Branch Lianyungang China.
中國銀行連雲港分行（中國連雲港）
FROM: Credit LYONNAIS (SUISSE) S.A. GENEVE
來自：LYONNAIS (SUISSE) S.A. GENEVE的信用證
TELE NUMBER: 422449 CLG CH ONLY.
電傳號碼： 422449 CLG CH ONLY
FAX:NUMBER: (22) 321 43 31
傳真號碼： (22) 321 43 31
DATE: GENEVE 28 APR.2016
2016年4月28人日內瓦
REFRENCE: CREDOC/DR 34307
編號：CREDOC/DR 34307
FOR: USD/172000.00
金額：172000美元
ATTN TO YOUR Export L/C Deparment.
致你行出口信用證部
We hereby open our irrevocable and transferable documentary credit No.50/940428 IM35 by order and for account of M/S HUYTON INC. LONDON
我行奉倫敦M/S HUYTON 公司之命並記入其賬戶茲在此開立不可撤銷，可轉讓跟單信用證 （號碼為：50/940428 IM35），
注： M/S HUYTON INC. LONDON 開證申請人：
in favour of Jiangsu XXX international trade corparation foreign trade building East Hailian Roa Lianyungang, Jiansu China for an amount of USD172000.(one hundred and seventy two thousand US dollars)
受益人為江蘇XXX國際貿易公司（中國江蘇連雲港海聯東路外貿大廈），金額為17萬2千美元，
10 PCT more and less valid in China until 21st June for presentation of documents only, available by payment at sight with ourselves in Geneva against presentation of following shipping documents:
10%增減，在中國有效期至6月21日，僅憑提示如下裝船單證在我日內瓦銀行辦理即期付款。
注：10 PCT more and less ：信用證金額上下浮動允許的最大範圍，
(A) Sellers commercial invoice in duplicate.
賣方商業發票一式兩份。
(B) Full set 3/3 original clean on board ocean bills of lading made out to order and blank endorsed marked freight payable as per charter party's plus two non-negotiable copies
全套3/3正本清潔已裝船海運提單，做成“憑指示”，空白背書，註明“依據租船合同運費到付”，外加不可議付提單副本兩份
（注：FULL SET 3/3：全套。過去習慣把3份正本視為一套。現在一份正本也可視為全套。
注：freight payable：運費到付。一般來說，在FOB運輸條件下，由於由買方租船訂艙，所以，一般來說，信用證均要求提單上註明：“運費到付”字樣。 但也有個別信用證要求受益人在提單上加註“運費預付”字樣，同時聲明運費部分在受益人和申請人之間在信用證金額之外解決。
注：charter party:租船合同
注： COPY:副本。信用證中的副本通常使用如下詞語表達： COPY, NON-NEGOTIABLE, N/N, BLANK-BACK B/L, SOFT COPY 等）
notify party to remian blank bills of lading to be signed by the master of the vessel and master's signature to be accompanied by master's official stamp
通知方一欄留空，提單須由船長簽署，船長簽字須隨附船長官印，
（注：remian blank ：留空，即為：字詞/註釋等文字不要出現在通知方一欄中。或者說，通知方一欄中不等出現任何子詞。）
or to be signed by agents on behalf od the master in which case mater's written authority authorizing agents to sign B/L on his behalf to accompany shipping documents, Such letter tobe stamped and signed by the master.
（提單也）可由代理代表船長簽署，在此情況下，船長授權代理人代其簽署提單的授權書須隨同運輸單證一起提交。本授權書須由船長簽署並加蓋印章。
(C) Certificate of origin issued by CIQ in one original and two copies certifying that origin of the goods is CHINA . Original only to be legalized by the Egyptian consulate/ embassy in China.
產地證由中國出入境檢驗檢疫局CIQ出具，正本一份副本兩份，證實貨物的原產地為中國。正本須由埃及駐中國使領館認證。
(D)Inspection certificate of weight issued by CIQ in one original and two copies cerfitfying the gross weight, that net weight, the tare weight and the number of bags loaded at time of loading.
重量檢驗證書由中國出入境檢驗檢疫局(CIQ)出具，正本一份副本兩份，證實毛重，淨重，皮重及裝運時所裝袋件數。
注：Inspection certificate of weight：重量檢驗證書
(E) Inspection certificate of quality issued by CIQ in one original and two copies certifying at time and place of shipment that goods are Chinese broad beans Gansu orign FAQ crop 2015 in sound good condition and are fit for HUMAN consumption.
品質檢驗證書由中國出入境檢驗檢疫局 (CIQ)出具，正本一份副本兩份，證實裝運時間和地點，貨物為中國甘肅蠶豆，良好平均品質，2015年產，狀況良好，適於人食用。
注： Inspection certificate of quality ：品質檢驗證書。
Certificate also to state analysis results for admixture content in percentage and moisture in percentage and purity in percentage.
證書也需說明如下分析結果：雜質含量的百分比，水分含量的的百分比及純度的百分比。
Certificate also to state that broad beans are free from foreign maters: castor seeds, cottonseeds, hempseeds, mustard seeds, live insects.
證書也需說明蠶豆不含其它外來物質：蓖麻子，棉籽，大麻籽，芥菜籽及活蟲。
Broken beans and beans with insect holes not exceed 3 PCT MAX.
破壎豆及含有蟲眼豆最多不能操過3%
Original only to be legalized by the Egyptian consulate/embassy in China.
正本須由埃及駐中國使領館認證。
(F) GSP Form A certificate issued by CIQ in one original and one copy to show country of export and importation
普惠制格式A證書由中國出入境檢驗檢疫局(CIQ)出具，正副本各一份，註明出口及進口國別。
(G) Phytosanitary certificate issued in one original and two copies issued by competent authority, Original only to be legalized by the Egyptian consulate/embassy CHINA.
植物檢驗檢疫證書正本一份副本2份，由主管當局出具，正本須由埃及駐中國使領館認證。
注：Phytosanitary certificate：植物檢疫證書
(H)Fumigation certificate issued by official recognized body in one original and two copies, certifying that goods were fumigated at time and place of shipment. Original only to be legalized by the Egyptian consulate/embassy in CHINA.
燻蒸證書由官方認可的機構出具，正本1份副本2份，證實貨物在裝運時間和地點已經燻蒸處理。正本須由埃及駐中國使領館認證。
注：Fumigation certificate：燻蒸證書。
(I) Radiation certificate in one original and two copies issued by CIQ certifying that the goods are free of radioactive material and does not exceed the international permitted allowance for this commodity.
放射證書正本一份副本2份，由中國出入境檢驗檢疫局（CIQ）出具，證實貨物不含有放射性物質，同時本商品不超過國際上所允許的範圍。
Original only to be legalized by the Egyptian consulate/embassy in CHINA.
正本須由埃及駐中國使領館認證。
注：Radiation certificate ：放射證書
(J) Copy of beneficiaries FAX shipping advice sent to HUYTON INC. LONDON.(FAX NO.XXXX) stating the following shipment details within 2 days from the B/L date:
受益人在提單日期起2日內向倫敦HUYTON 公司傳真發送裝運通知（傳真號碼：XXXX）
1.-Quantity shipped.
-裝運的數量
2.-Loading port
-裝運港
3.-B/L number and date
-提單號碼和日期
4.-Destination
-目的港
5.-Name of the vessel
船名。
(K) Copy telex/fax from HUYTON INC., LONDON sent to beneficiaries giving name of the vessel
倫敦HUYTON 公司向受益人發送的電傳/傳真件通知有關船名事宜。
Including: 1000MT 10 PCT more or less at sellers option of Chinese broad beans Gansu origin Crop 2015 FAQ Max 1PCT admixture, Max 15PCT moisture, purity 99PCT Min
產品：1000公噸中國甘肅產蠶豆，允許金額上下浮動10%，2015年產，良好品質，雜質1%（最大），水分15%（最大），純度99%（最小），
（注：1000MT 10 PCT more or less：溢短裝條款
FAQ: 良好皮重即英語Fair Average Quality的縮寫，請記住）
price:USD172-Per Gross MTON FOBST Lianyungang.
價格：毛重每公噸172美元（USD172/MT FOB 連雲港，含平倉費和理艙費）。
（注： FOBST：裝運港船上交貨，包括平倉費和理艙費。即FOB Stowed & Trimmed 的縮寫）
Packing: In new gunny bags of uniform weight of about 90KGS gross for net suitable for export.
包裝：以新麻袋包裝，標準重量約為90公斤，以毛作淨，適於出口。
（注：gross for net ：以毛作淨：國際貿易中，有些價值較低的產品，可以採用“以毛重作為淨重”的方法計算總量，就是把貨物的毛重當做淨重來計算價格。）
Shipment:Latest 31ST MAY
裝期：最遲不超過5月31日。
Destination:Suez Port.
目的港：蘇伊士港。
Partial shipment NOT Permitted.
不允許分批裝運。
Speical conditions:
特殊條件：
(1) Marks on bags to be:Chinese Gansu broad beans and such marks to be shown on all documents.
麻袋上的嘜頭為：中國甘肅產蠶豆：“Chinese Gansu broad beans”，本嘜頭須標註在全部單證上。
(2) Third party documents are acceptable.
第三方單證可以接受。
(3) Charger party bills of lading acceptable.
租船提單可以接受。
（注：Charger party bills of lading：租船提單。）
(4) Documents to be presented within 21 days after B/L date but whtin the validity of the credit.
單證須在提單日後的21天之內提示，但須在本信用證有效期內。
(5) Each document to show name of the vessel
每份單證上須註明船名。
(6) Each document to show B/L number and date and to be dated not earlier than 7 days from B/L date/
每份單證須註明提單號碼和日期，同時其出單日期不能早於提單日期7天。
(7) Only invoice and quality certificate (DOC. E.) under desciption of the goods to state crop year no other documents to state crop year.
在描述商品的時候，只有發票和品質證書（單證E）上可以說明產品生產的年份，其他任何單證均不可說明產品生產的年份。
(8) All bank charges of CREDIT LYONNAIS (SUISSE) S.A. GENEVA are for HUNTON Incorporation account otherwise for beneficiaries' account.
Amendment charges are for account of the party requesting/causing such amendments.
LYONNAIS (SUISSE) S.A. GENEVA的一切銀行雜費均由HUNTON公司承擔，除此之外由受益人承擔。改證費由請求/導致修改的一方承擔。
(9)In case of transfer, documents No. (k) is no more required provided that the bank of China, Lianyungang certifies it had transferred the credit.
在轉讓的情況下，單證（K）不需要提供。只要中國銀行連雲港分行證實已經實施轉讓。
(10) Only Bank of China, Lianyungang is allowed to effect transfer of the present documentary credit.
只有中國銀行連雲港分行獲准允許對本跟單信用證實施轉讓。
(11) Despite the fact that this credit is transferable, it is a condition of this credit that place of validity and payment cannot be transferred. Please advise beneficiaries immediately without adding your confirmation, Upon receipt at our counters of documents issued in strict confirmity with credit terms and conditions, we undertake to effect payment at sight by T.T. Unless otherwise expressly stated, this documentary credit is subject to the Uniform Customs and Practicer for Documentary Credit Revisin Publication I.C.C. 600.
儘管本信用證為可轉讓信用證，但本信用證不允許對到期地點和付款地點做出轉讓。請即刻通知受益人沒有加具你行保兌。一收到與本信用證條款嚴格相符的單證，我行保證即通過電匯即期付款。除有明示，本跟單信用證受國際商會UCP600出版物的約束。
（注：at our counters ：在我方櫃檯，即為開證行。）
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