Page 402 - 進出口外匯實務

進出口外匯實務

【分析與結論】

ISBP Paragraph 200 載有： 產 地 證 明書得顯示，不同於信
用狀受益人或運送單據 託 運人 (Shipper) 之發貨人 (Consignor)

或出口商 (Exporter) 。據此對於前述問題， 回覆 如下：

問題一 ：倘 產 地 證 明書顯示不同於受益人之發貨人，則提
示之 產 地 證 明書上所記載之發 票 號碼、日期與受益人所提示者
不同，此並非不合理，只要其他之資料與信用狀或其他單據相

符即可。 “Where a party shown as the consignor is different from

the beneficiary, it would not be unreasonable to receive a
certificate of origin that provid es reference to an invoice number
and date that is not consistent with the invoice presented by the

beneficiary, provided the other data comply with that in the credit

and in other documents. Yo ur opinion is correct.”
問題二
：倘 產 地 證 明書顯示受益人為發貨人，則此 者，則其上記載與受益人提示之發 情況 不
ISBP Paragraph 200
涵蓋
屬
不同之發
票
beneficiary is shown as the consigno 票 號碼，此係屬不一致且為瑕疵。 r on the certificate of origin is “Where the
not a situation covered by ISBP paragraph 200. Reference to an
invoice number that is differen t from that presented by the

beneficiary would be inconsistent and discrepant. Yo ur opinion is
correct.”( 註 四 十 五 )

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