Page 376 - 進出口貿易與押匯實務疑難問題解析-首篇 (增修訂二版)

360 進出口貿易與押匯實務疑難問題解析 (首篇)

四、有關轉開信用狀上加註“Subject to the Final Payment”條款，國際商會亦曾
對類似特殊付款條件之信用狀表示意見如下：

案例
某 SEC L/C 之受益人 (出口商) 接獲一不可撤銷信用狀，內載一特別條款

(Special Condition)。
Payment of draft drawn hereunder will be made only after the realization of the

re-export proceeds program.
受益人將貨物裝運出口後，向銀行申請押匯，押匯銀行以該信用狀含特

殊條款未便受理，受益人則請求該銀行將單據寄往開狀銀行請求付款，
開狀銀行表示，雖然單據符合信用狀條款，但由於信用狀含特殊條款

「再出口貨款尚未收到」，故未便付款。
國際商會 (ICC) 對本案例研究之結論意見如下：

原文：
“‧That this was a case where the wording of the credit had not been fully

studied and its implications realized.

‧That such a letter of credit provided no security and should never have been
issued.
‧That by using such a credit the beneficiary was fully responsible for the loss

of the goods and the money.

‧That advising this type of credit was not a service to the banking industry.”
－ICC Publication No.535, Jun.1995.Case 1

中譯：
‧這是一件對信用狀文義未詳細研討之案例，且不瞭解其付款之限制。

‧此類信用狀無法對受益人提供付款保證，故不應予開發。
‧受益人如接受此類信用狀，則本身須對於貨物及款項之損失負責。