Page 175 - 進出口貿易與押匯實務疑難問題解析-首篇 (增修訂二版)

第四章 信用狀 159

1. 超額保險會被拒付嗎？
2. 押匯時，保險單以由受益人空白背書，是否須再由押匯銀行背書。

有關保險單據承保範圍之最低保險額除依信用狀規定外，並應依據信用
狀統一慣例 UCP600 第 28 條 f 項第 2 款之規定：

「信用狀要求之保險金額為貨物價額、發票金額或類似用語之某一百分
比者，視其為所應投保之最低金額。

若信用狀未表明所需保險投保範圍，則保險金額至少須為貨物 CIF (運
保費在內條件) 價額或 CIP (運保費付訖條件) 價額之 110%。

至如 CIF 或 CIP 價額無法自單據認定時，保險金額須以要求兌付或讓購
之金額，或商業發票上貨物總價額，以孰高者為核算基礎。」

一、出口商擬提示投保金額為商業發票 130%之保險單據，是否合乎規定乙
事，國際商會銀行技術委員會有類似之見解，茲摘錄如下供參考：

The inclusion in an L/C of a term such as“Insurance for 110% invoice

value＂is a bank’s way of trying to mirror the UCP requirement of 110%. However,
it has not always been translated as such. Consistent with the UCP construction,

banks that issue credit with such a clause are generally looking for a minimum
voverage rather than an exact one. If a bank requires the insurance document to be

issued for exactly X% or X amount or words to similar effect, then the credit must
expressly state this requirement. (摘錄自－New queries from the May 2001

Meeting of the Banking Commission, Documentary Credits Insight Vol.7 No.3 July-
Sep. 2001)