| 单词 | Irrevocable credit |
| 释义 | 不可撤銷信用證 A documentary credit or standby letter of credit containing a definite undertaking of the issuing bank, provided that the stipulated documents are presented to the nominated bank or to the issuing bank and that the terms and conditions of the credit are complied with. It is a preliminary view that a contract between the issuing banker and the seller is established as soon as an irrevocable credit reaches the hands of the seller, and the seller becomes bound to ship the goods at the time at which he receives the irrevocable credit: Chiu Yu Man & Ors v HKSAR [2001] 4 HKC 351 (CFA). See also Letter of credit; Revocable credit; Uniform Customs and Practice for Documentary Credits 1993. 如規定的文件被提交給指定銀行或發證銀行，並且信用證的條款和條件符合要求，指包含發證銀行的明確承諾的跟單信用證或備用信用證。初步的看法是，發證銀行和賣方之間的合約在不可撤銷的信用證送達賣方時即訂立，並且賣方必須在其收到不可撤銷信用證之時裝運貨品：Chiu Yu Man & Ors v HKSAR [2001] 4 HKC 351（終審法院）。另見 Letter of credit; Revocable credit; Uniform Customs and Practice for Documentary Credits 1993。 |
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