《跟单信用证统一惯例》国际商会第500号出版物(简称UCP500)已于1994年1月1日正式生效,它将是信用证业务的当事人之间今后一段时间内处理跟单信用证业务的主要依据。目前,国际贸易中货款的结算大多采用跟单信用证方式,因此,明确信用证当事人的法律地位,对进、出口商了解自己的权利和义务,维护本身的权益,有极为重要的意义。 Uniform Customs and Credits for L / C The International Chamber of Commerce Publication No. 500 (UCP500), which came into effect on January 1, 1994, will be the subject of a letter of credit business between the parties for future processing of documentary credit operations The main basis. At present, the payment of goods in international trade mostly adopts the method of documentary credit. Therefore, it is of great significance to clarify the legal status of the parties to the letter of credit, understand their own rights and obligations and protect their own rights and interests.