在国际贸易中,货物晚于信用证规定的装船日装船,卖方为了结汇的方便就通过船东或承运人的代理人拿到相应的符合信用证规定的有效期的提单,就是倒签提单(BACK DATED B/L)。根据国际商法的有关规定,卖方超过合同、信用证规定的装船有效期装船交货,买方有权拒绝接收货物 In international trade, the goods are shipped later than the date of shipment stipulated in the letter of credit, the seller for the convenience of settlement through the owner or the carrier’s agent to obtain the corresponding bill of lading valid period of validity, is the reverse bill of lading (BACK DATED B / L). According to the relevant provisions of international commercial law, the seller over the contract, the letter of credit provisions of the shipments valid for shipment, the buyer the right to refuse to accept the goods