Page 346 - 進出口貿易與押匯實務疑難問題解析－參篇 (增修訂二版)

332 進出口貿易與押匯實務疑難問題解析 (參篇)

通常會於信用狀中加註加下的匯率條款：
1. Negotiated rate of exchange is US$1.00=NT$33.00 and the rate of

exchange must be shown on each invoice.
2. Exchange rate differential from NT$33.00 downward is to be

accounted for as follows：50% (or 60%) for the account of buyer
and 50% (or 40%) for the account of beneficiary.

3. We agree that the 50% or 60% difference of the rate of exchange
charge able to applicant be added to the end-sum of each invoice.

（三）此外，買方若願接受賣方以新台幣 (本國貨幣) 報價，同時亦願承
擔匯率變動風險，同時在買方之開狀銀行願以新台幣 (或賣方所在

之當地貨幣) 開出信用狀時，則信用狀亦得以新台幣來開立，因此
其信用狀附加之匯率條款如下：

“Invoices are to be in New Taiwan Dollars and show conversion to
United States Dollars at negotiation bank’s current rate of exchange

New Taiwan Dollars to United States Dollars as at the date of

negotiation.
Negotiating bank to be certify that the rate of exchange applied is
correct and indicating date exchange rate is made.”

該項條款之意義為：「雖然信用狀係以新台幣金額開立，而在商

業發票上也以新台幣來表示，但必須以押匯銀行新台幣對美元的
現行匯率轉換成美元，同時，押匯銀行也要證明所使用的匯率是

正確的」。此乃目前新台幣仍非國際性通貨 (Key Currency) 情況
下，信用狀雖以新台幣表示，但押匯銀行向開狀銀行 (或付款銀行)

請求付款時，仍以押匯時匯率，兌換成美元求償，如此把匯率風
險歸由買方承擔，同樣可以達到規避匯率變動風險的目的。目前