信用证交易中信托收据下进口押汇的法律性质

信用证交易在国际贸易结算中占有重要地位,但在法学理论和司法实践上对其各环节融资的法律性质认定有分歧,对发挥其优势不利。发端于英美法系的信托收据在我国亦有大量实践,但在现有法律框架下,《信托法》、《担保法》尚不足以为通过它形成的进口押汇提供法律依据。信用证的法律性质是担保和借贷的结合,以此为前提,进口商在付款赎单环节上通过信托收据进行的进口押汇则当定性为让与担保,以发挥其资金融通和动产用益相结合的效用。

The Legal Nature of Import Financing Via T/R in L/C Transactions

The L/C occupies an important place in international payment, involving various financing forms, on the nature of which there are still many arguments, both in theory and in practice, impairing the advantages of L/C system to some extent. In L/C transaction, although T/R, deriving from common laws, is utilized a lot in China, Trust Law and Guarantee Law fail to provide fully legal foundations for it. Based on L/C nature of combination of loan and security, the import financing via T/R should be regarded as assignment security in order to make its full use of both financing and movable usufruct.