托收是由银行依委托人的指示处理单据,向付款人收取货款或承兑、交付单据或按其他条件交付单据的一种逆汇、商业信用结算方式,对卖方来说具有一定的风险,而银行在此收取了一定的手续费,也承担了相应的义务,但是银行并不是买卖的双方当事人,所以存在一定免责事由。本文主要介绍托收方式下当事人之间的关系以及银行的义务。 Collection is by the bank according to the instructions of the client to process the documents, to the payer to collect payment or acceptance, delivery of documents or other conditions of delivery of documents a counter-sink, commercial credit settlement, the seller has a certain risk, and Banks charge a fee here, but also bear the corresponding obligations, but the bank is not a buyer and seller of both parties, so there is some exemption. This article focuses on the relationship between the parties in the collection mode and the bank’s obligations.