进口押汇业务是国际信用证贸易中进口企业常用的融资方式。在实际操作当中,进口押汇业务的保障措施包括设定抵押担保、设定质押担保、出具信托收据以及第三人提供保证等。由于这一业务可能存在一定的法律风险,故商业银行在办理该业务时,应注意规范进口押汇协议及其担保文书,选择适当的保障方式,慎重构建信托收据的内容,并做好贷前审查和加强放汇后管理。 Import bill business is a commonly used means of financing for import enterprises in the international trade of letters of credit. In practice, the safeguards for the import bill business include setting up mortgage guarantees, setting pledge guarantees, issuing trust receipts, and providing guarantees by third parties. As this business may have some legal risks, commercial banks should pay attention to regulating import bill agreements and guarantee instruments when selecting this business, choose appropriate safeguards, carefully construct the contents of trust receipts, and make loans before Review and strengthen post-remittance management.