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所谓不可撤销,是指信用证一经开出,在有效期内,未经受益人的同意,开证行不得片面撤销信用证或修改信用证的内容。只要卖方提供的单证符合信用证的规定,开证行必须履行付款义务。这种信用证对卖方收款较有保障,故在国际贸易中使用最为广泛。相反,凡信用证内未注明“不可撤销”字样的都视作“可撤销信用证”(Revocable L/C),开证行可以不经受益人同意,也不必事先通知受益人,在议付行议付之前,有权随时提出修改和撤销信用证。这种信用证对卖方收款没有多大保障,故在国际贸易中极少使用。
The so-called irrevocable means that once the letter of credit is issued, within the period of validity, without the consent of the beneficiary, the issuing bank may not unilaterally cancel the letter of credit or modify the contents of the letter of credit. As long as the documents provided by the seller comply with the provisions of the letter of credit, issuing bank must fulfill payment obligations. This letter of credit to the seller more secure payment, it is the most widely used in international trade. On the other hand, where the words “irrevocable” have not been marked as “Revocable L / C”, the issuing bank may benefit without beneficiary’s consent People, before negotiating to negotiate, have the right to amend and withdraw their L / C at any time. This letter of credit on the seller receivables not much protection, it is rarely used in international trade.