按照國際收支申報的有關(guān)規(guī)定應(yīng)申報為貨物貿(mào)易的轉(zhuǎn)讓信用證項(xiàng)下收匯應(yīng)進(jìn)進(jìn)企業(yè)的待核查賬戶，按規(guī)定接受聯(lián)網(wǎng)核查。
轉(zhuǎn)讓信用證項(xiàng)下貿(mào)易收匯，銀行應(yīng)當(dāng)根據(jù)轉(zhuǎn)讓信用證相關(guān)約定判定款項(xiàng)回屬，并按照“誰出口誰收匯誰核查”的原則進(jìn)行解付，其中屬于第二受益人的出口收匯應(yīng)直接劃轉(zhuǎn)第二受益人的待核查賬戶。
屬于第一受益人傭金/差價收進(jìn)的，經(jīng)外匯局核準(zhǔn)后，可以辦理待核查賬戶資金結(jié)匯或轉(zhuǎn)出
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