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216 進出口貿易與押匯實務疑難問題解析 (首篇)

但不得互相牴觸。」據此，產地證明書當然可由貴公司簽署。
由於公司規模大小不一，有權簽字人除老板外可能授權各不同部門主管

簽字，因此不同部門出具之單據 (商業發票由押匯部主管簽具，包裝單由倉
儲部門簽具，產地證明書由工廠簽具) 其實他們都是同一受益人不相同部門

簽具的，其差異並不是不一致。事實上產地證明書與其他文件簽字並非不
符，其簽署人之不同並不構成各單據表面顯示彼此牴觸，而認為表面所示與

信用狀條款不符。
此點國際商會 2004 年 1-3 月第一號第 10 卷決議書亦曾作成如下之解釋：

“In the application of UCP Article 21, the experts are of the unanimous
opinion that the fact that the manual signature on the certificate of origin might be

different from the manual signature appearing on other documents produced by the

beneficiary does not justify the rejection of the certificate of origin. Contrary to the
contention of the Respondent, the Difference between signatures is not an
inconsistency that would justify the rejection of the documents in accordance with

UCP sub-Article 13 (a) ＂

“DECISION＂
+The certificate of origin should be considered as conforming to the terms of

the documentary credit;
+Documents presented are conforming and the issuing bank had no reason for

refusal.
The Appoint Experts came to a unanimous Decision.

－摘錄自“Recent DOCDEX decisions by ICC expert panels”ICC DCI Vol 10
No.1, Jan-Mar. 2004.

意譯：
有關 UCP 500 第 21 條之適用性，專家們一致認為產地證明書之簽署由