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第四章 出口押匯相關疑難問題 203

所為之提示。」
但何謂「國際標準銀行實務」，國際商會在最近所出版的「國際標

準銀行實務」序言中，就有一段如下的敘述：
通稱「國際標準銀行實務 (ISBP)」，乃指對國際商會 (ICC) 現行信

用狀統一慣例 (UCP600) 有關跟單信用狀全球性使用的規則作實務上的補
充。ISBP 並非修改信用狀統一慣例，它詳細地說明，該規則如何應用在

日常基礎上。藉此，用來彌補現行的一般規則及日常處理跟單信用狀業
務者間之差異。

茲將國際商會 (ICC) 最近發表之 Publication No. 681，即國際標準銀
行實務 (ISBP 2007) 有關單據更正及更改 (Corrections or alterations) 規

範，舉例如下：
一、一般原則 (General Principles) 項下

1. 第 9 項 (原文)
9. Corrections and alterations of information or data in documents,

other than documents created by the beneficiary, must appear to be
authenticated by the party who issued the document or by a party

authorized by the issuer to do so. Corrections and alterations in
documents which have been legalized, visaed, certified or similar, must

appear to be authenticated by the party who legalized, visaed,certified
etc., the document. The authentication must show by whom the

authentication has been made and include the signature or initials of

that party. If the authentication appears to have been made by a party
other than the issuer of the document, the authentication must clearly

show in which capacity that party has authenticated the correction or