Page 288 - 進出口貿易與押匯實務疑難問題解析－貳篇 (增修訂二版)

276 進出口貿易與押匯實務疑難問題解析 (貳篇)

一、一般進口商於開發信用狀之前，必須向開狀銀行申請進口開狀額
度，經核准後，始可申請開發信用狀，不論是開發即期信用狀或遠
期信用狀，其條款不外出口商於接到信用狀後，依信用狀辦理之規

定，發貨同時備妥信用狀所要求之單據向其指定銀行辦理押匯，然

後押匯銀行會將單據寄到開狀銀行，開狀銀行應依據 UCP 600 第 7
條 a 項之規定，履行其開狀銀行應為即期付款，承擔延期付款、承

兌匯票或讓購之義務。而如本題之情形，係屬特殊情況，顯與上述
一般貨品之進口有所不同，因為此類貨品大都為機器設備等生產性

商品，金額較大，製造期間較長，付款方式亦與一般信用狀之付款
方式迥異，因此常於信用狀條款中列註某些經買賣雙方事先同意約

定的特別付款條件，茲以本題為例說明如下：
1. Fifteen percent of this credit amount is payable against L/C

beneficiary’s signed simple receipt after received the L/C
2. Seventy percent of this credit amount is payable against the full set

of shipping documents after the shipment
3. Five percent of the credit amount is payable against L/C

beneficiary’s signed simple receipt and L/C applicant’s certificate
after the equipment is installed

4. Ten percent of this credit amount is payable against L/C

beneficiary’s signed simple receipt and L/C applicant’s certificate
after the equipment is qualified

二、此外，買賣雙方尚可約定以分期付款方式來支付貨款，買方把貨款
支付的期限延長 (一般國際貿易為 3 至 5 年)，如此對買方可減輕資金