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延期付款信用证(Deferred Payment L/C)是指开证行或被指定延期付款的银行仅凭受益人提示的满足信用证条款的单据，承担延期付款的责任，并于信用证到期日向受益人付款的信用证。

使用延期付款信用证不需要开立汇票。在实务中，如果开证申请人需要汇票，开证行可要求受益人或寄单行于延期付款信用证的到期日向其提示即期汇票。(注意，此种汇票不宜贴现。)

延期付款信用证中确定付款日的常见表述有：

①开证行见单后若干天付款( x x days after sight)

②装运日后若干天付款(x x days after B/L date or x x days after the date of shipment)

延期付款信用证的付款属于延期、终局性、无追索权的付款。延期付款信用证的付款银行为开证行或被指定使用延期付款信用证的银行。

延期付款信用证的常见措辞有：

①Credit is available by deferred payment at x x days after sight(or x x days after B/L date) with x x bank.

②We hereby engage that payment will be dully made at maturity against the documents presented in conformity with the terms of this credit..