倒签单：定义、流程与影响

中文段落：

倒签单，又称为倒签提单或倒签运单，是国际贸易中一种特殊的操作方式。当实际装运日期晚于信用证规定的装运日期时，为了符合信用证的要求，船方或货方会选择倒签提单。倒签单意味着提单上的装运日期被人为地提前，以符合合同或信用证的规定。

这种操作方式虽然能解决时间不符的问题，但也存在很大的风险。一旦被银行或收货人发现，可能导致严重的后果，如拒付货款、货物被扣、甚至法律纠纷。因此，在使用倒签单时，各方应充分了解其潜在的风险，并谨慎决策。

从流程上看，倒签单通常涉及货方、船方、银行和收货人等多方。货方需要向船方提出倒签要求，船方根据实际情况决定是否同意。如果同意，船方会修改提单上的装运日期并签发新的提单。然后，货方将新的提单提交给银行进行议付。银行在审核提单时，如果未发现倒签情况，货款通常会得到支付。最终，收货人收到货物后，会根据提单上的日期进行验货和付款。

英文段落：

Backdated bills of lading, also known as anti-dated bills of lading or retroactive bills of lading, are a peculiar practice in international trade. When the actual shipment date falls behind the shipment date stipulated in the letter of credit, in order to comply with the letter of credit's requirements, the shipper or carrier may choose to backdate the bill of lading. Backdating involves artificially advancing the shipment date on the bill of lading to match the contract or letter of credit's specifications.

Although this practice addresses the timing mismatch, it also poses significant risks. Discovery by the bank or the consignee can lead to severe consequences, such as refusal to pay the cargo, detention of goods, and even legal disputes. Therefore, when considering backdating, all parties involved should fully understand its potential risks and make informed decisions.

From a procedural perspective, backdated bills of lading typically involve multiple parties, including the shipper, carrier, bank, and consignee. The shipper requests the carrier to backdate the bill of lading, and the carrier decides whether to comply based on the actual situation. If agreed, the carrier amends the shipment date on the bill of lading and issues a new one. The shipper then submits the new bill of lading to the bank for negotiation. During the bank's review, if no discrepancies are found, the payment for the cargo is typically released. Ultimately, upon receiving the goods, the consignee inspects and settles the payment based on the dates stated on the bill of lading.