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信用证的短期融资功能不能满足进口商资金周转的需要,是进口押汇产生的动因。通过分析进口押汇实务以及其中的法律问题,可以认为银行占有进口单据拥有的是其所代表的货物所有权,进口押汇的本质是脱离信用证关系而在银行和进口商之间进行的保留货物所有权单据买卖。
The short-term financing function of L / C can not meet the need of importer’s capital turnover and is the motivation of import bills. By analyzing the practice of import bills and the legal issues involved, it can be considered that the ownership owned by the bank in possession of the import documents is the ownership of the goods represented by the bills. The essence of the import bills is the reservation of goods between banks and importers without the letter of credit Ownership documents trading.