定義
假遠期信用證是信用證支付方式的一種，它是指開證銀行應進口企業請求，在開出信用證中規定受益人開立遠期彙票，由付款行進行貼現，并規定一切利息和費用由進口企業承擔的信用證，即遠期彙票即期付款，并由進口企業向融資銀行支付貼現費用。
功能條款
凡在信用證載明如下條款者，皆為假遠期信用證：
1. 遠期彙票按即期議付，由本銀行（開證銀行）貼現，貼現及承兌費由進口商承擔。Usance Drafts to be negotiated at sight basis and discounted by us （Issuing Bank）, discount charges and acceptance commission are for Importer's account.
2. 遠期彙票按即期議付，利息由買方承擔。Usance draft to be negotiated at sight basis, interest is for Buyer's account.
3. 授權議付銀行議付遠期彙票，依票額即期付款。
The Negotiating Bank is authorized to negotiate the usance drafts at sight for the face amount.
4. 本信用證項下開立的遠期彙票可按即期議付。
Usance drafts drawn under this credit are to be negotiated at sight basis.
5， UCP600 信用證中條款 42C DRAFTS AT：AT XXX DAYS AFTER SIGHT 即為假遠期信用證
與遠期信用證的區别
1.開證基礎不同。假遠期信用證是以即期付款的貿易合同為基礎；而遠期信用證是以遠期付款的貿易合同為基礎。n2.信用證的條款不同。假遠期信用證中有“假遠期”條款；而遠期信用證中隻有利息由誰負擔條款。n3.利息的負擔者不同。假遠期信用證的貼現利息由進口商負擔；而遠期信用證的貼現利息由出口商負擔。n4.收彙時間不同。假遠期信用證的受益人能即期收彙；而遠期信用證要彙票到期才能收彙。
