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178  進出口貿易與押匯實務疑難問題解析 (首篇)






                       或「開狀銀行為受貨人」(consigned to the issuing bank),則產地證明書得顯示
                       信用狀之申請人,或信用狀上標名之另一人為受貨人。如信用狀業經轉讓,

                       則以第一受益人為受貨人亦可接受。
                           據此,上述開狀銀行之拒付理由顯屬不當。


                                                優惠關稅產地證明書


                       1. Goods consigned from     Reference No.
                       (Exporter’s business name, address,   GENERALIZED SYSTEM OF PREFERENCES
                       country)                    CERTIFICATE OF ORIGIN
                       2. Good consigned to        (Combined deceleration and certificate)
                       (Consignee’s name;address, country)    FORM A
                                                   Issued in
                                                                    (country)
                                                   See Notes overleaf
                       3. Means of transport and route   4. For official use
                         (as far as known)
                       5.Item   6.Marks an   7.Number and   8.Origin   9.Gross   10.Number and Date of
                       Number   Numbers   Kind of ackages;  Criterion   Weight or   Invoices
                               of       Description of    (See Notes   other
                               Packages   Goods       overleaf)    Quantity
                       11.Certification       12.Declaration by the Exporter
                       It is hereby  certified, on the   The undersigned hereby declares that the above details and statements
                       basis of control carried out, that   are correct:that all the goods were produced in
                       the declaration by the exporter is                            (country)
                       correct.               and that they comply with the origin requirements specified for those
                       Certifying authority:   goods in the Generalised System of Preferences for goods exported to
                       Bureau of Commodity Inspection
                       & Quarantine                           (importing country)
                       Ministry of Economic Affairs
                                                   Place and date,signature of authorized/signatory/

                       Signature of  authorized officer
                       Issuing date
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