D/P 即是Documents against Payment 付款交單,分為即期和遠(yuǎn)期兩種.即期交單（D/P Sight）指出口方開具即期匯票,由代收行向進(jìn)口方提示,進(jìn)口方見票后即須付款,貨款付清時(shí),進(jìn)口方取得貨運(yùn)單據(jù).遠(yuǎn)期交單（D/P after sight or after date),指出口方開具遠(yuǎn)期匯票,由代收行向進(jìn)口方提示,經(jīng)進(jìn)口方承兌后,于匯票到期日或匯票到期日以前,進(jìn)口方付款贖單.