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問：
本公司係一雜貨出口商，產品大都銷往歐、美地區，付款條件以L/C為大宗，雖然平均押匯金額不高，但筆數甚多，為避免發生「瑕疵」單據，在前往銀行辦理押匯前將報關行代為備妥之押匯單據都需經本公司主辦人員檢核，若發現押匯單據與L/C規定不符或單據間彼此不一致時，皆予以更正後再送往銀行辦理押匯，請將最近國際商會公佈之相關押匯單據「更正處」附加簽字之解釋提供以俾參考。
答：
依據信用狀統一慣例(UCP 500)第13條a項審查單據之標準規定、 (a)銀行須以相當之注意審查信用狀規定之一切單據，藉以確定該等單據就表面所示與信用狀之條款是否相符。所規定之單據表面與信用狀條款之相符性，應由本慣例所反映之國際間標準之銀行實務決定之。各單據表面顯示彼此牴觸者，認為表面所示與信用狀之條款不符。
其用意乃在作為銀行於審查信用狀所規定之單據與信用狀條款是否相符，應該由信用狀統一慣例所反映的國際間標準的銀行實務來決定。但何謂「國際間標準之銀行實務」，國際商會在最近所出版的「國際間標準銀行審查實務」序言中，就有一段如下的敘述：
通稱「國際間標準銀行審單實務(ISBP)」，乃指對國際商會(ICC)現行信用狀統一慣例(UCP 500) 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 645號，即國際間銀行標準實務(ISBP)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 te 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, or the like, must appear to
be authenticated by the party who legalized, visaed, etc., the document.
The authentication must show b y whom the authentication has been made and
include that party's signature or initials. If the authentication appears
to have been made by a party other tan the issuer of the document, the
authentication must clearly show in which capacity that party has
authenticated the correction or alteration.
意譯：
除非單據係由受益人製作外，更正及更改單據內資料必須顯示已經由單據簽發人或簽發人之授權人確認。若單據的更正及更改係經公證、簽證或其他類似行為，必須顯示由作成公證、簽證等其他行為之人確認之，單據之確認必須顯示係由何人作成並予全簽或簡簽。若該確認係由非單據簽發人作成時，則必須清楚地表明有資格確認該等更正及更改之人。
2.第10項（原文）
10.Corrections and alterations in documents
issued by the beneficiary itself, except drafts, which have not been
legalized, visaed or the like, need not be authenticated. See also
"Drafts and calculation of maturity date".
意譯：
受益人對親自簽發的單據之更正及更改，除了匯票以外，未經公證、簽證或其他類似行為，不須另為確認。參看“匯票及到期日計算”乙節。
3.第11項（原文）
11.The use of multiple type styles or font
sizes or handwriting in the same document does not, by itself, signify a
correction or alteration.
意譯：
在同一單據中同時使用多種打字樣式、電腦字型或手寫字跡，並不構成更正或更改之要求。
4.第12項（原文）
12.Where a document contains more than one
correction or alteration, either each correction must be authenticated
separately or one authentication must be linked to all corrections in an
appropriate way. For example, if the document shows three corrections
mumbered 1, 2 and 3, one statement such as "Correction numbers 1, 2
and 3 above authorized by xxx" or similar, will satisfy the
requirement for authentication.
意譯：
若一份單據中包含了超過一個以上的更正或更改處可以在每一更正處分別確認或以適當的方式將相關聯的更正處作一個概括性確認，舉例而言，如果單據將更正處標示為1、2和3，再加上“以上標示1、2和3之更正處業經xxx證明無誤”之類的聲明，就符合確認的要求。
二、匯票及到期日之計算(Drafts and Calculation of Maturity Date)項下
1.第57項（原文）
57.Corrections and alterations on a draft,
if any, must appear to have been authenticated by the drawer.
意譯：
匯票如經更改，更改處須顯示業經發票人確認訖。
2.第58項（原文）
58.In some countries draft(s) showing
corrections and alterations are not acceptable even with the drawer's
authentication. Issuing banks in such countries should make a statement in
the credit to the effect that no correction or alteration must appear in
the draft(s).
意譯：
在某些國家，匯票一經更改即不被接受即使匯票發票人已於更改處簽章確認。諸如此類國家之開狀銀行應於信用狀中聲明匯票不得顯示有更正之意旨。
三、海運／海洋提單(Ocean/Marine Bill of Lading)項下
1.第94項（原文）
94.Corrections and alterations on a bill of
lading must be authenticated. Such authentication must appear to have been
made by the carrier, master (captain), or any of their agents (who may be
different from the agent that may have issued or signed it), provided they
are identified as an agent of the carrier or the master (captain).
意譯：
94.提單上之更正修改處須加以確認。該確認須顯示業經運送人、船長、或其代理人（得與原簽發代理人不同）所為，惟該代理人須表明其為運送人或船長之代理人。
2.第95項（原文）
95.Non-negotiable copied of bills of lading
do not need to include any signature on, or authentication of any
alterations or corrections that may have been made on the original.
意譯：
95.副本提單勿須任何簽字，其更正處亦勿須確認之，相對地正本提單則皆須業經簽字或確認之。
四、傭船提單(Charter Party Bill of Lading)項下
1.第115項（原文）
115.Corrections and alterations on charter
party bills of lading must be authenticated. Such authentication must
appear to have been made by the owner, master (captain), or any of their
agents (who may be different from the agent that may have issued or signed
it), provided they are identified as an agent of the owner or the master
(captain).
意譯：
傭船提單如有更正或更改，該更改處必須經由船東、船長或代理人（該代理人可不同於原簽發提單之代理人確認），但必須表明其為船東或船長之代理人。
2.第116項（原文）
116.Non-negotiable copies of charter party
bills of lading do not need to include any signature on, or authentication
for any alterations or corrections that may have been made on the
original.
意譯：
副本傭船提單勿須任何簽字，其更正處亦勿須確認之，相對地，正本傭船提單則皆須經簽字或確認之。
五、複合運送單據(Multimodal Transport Document)項下
1.第138項（原文）
138.Corrections and alterations on a
multimodal transport document must be authenticated. Such authentication
must appear to have been made by the carrier, master (captain), multimodal
transport operator, or any one of their agents who may be different from
the agent that may have issued or signed it, provided they are identified
as an agent of the carrier, master (captain) or multimodal transport
operator.
意譯：
複合運送單據如有更正或更改處必須經由運送人、船長或複合運送人或其代理人（該等代理人可不同於原簽發提單之代理人，但必須表明其為被代理人而為之確認）。
2.第139項（原文）
139.Copies of multimodal transport documents
do not need to include any signature on, or authentication of any
alterations or corrections that may have been made on ther original.
意譯：
副本複合運送單據勿須任何簽字，其更正處亦勿須確認，相對地正本複合運送單據則須簽字或確認之。
六、航空運送單據(Air Transport Documents)項下
1.第164項（原文）
164.Corrections and alterations on air
transport documents must be authenticated. Such authentication must appear
to have been made by the carrier or any of its agents (who may be
different from the agent that may have issued or signed it), provided it
is identified as an agent of the carrier.
意譯：
航空運送單據上之更改或更正處皆需由運送人或其代理人確認（該代表人可不同於原簽發提單人之代理人），但必須表明其為運送人之代理人而為之。
2.第165項（原文）
165.Copies of air transport documents do not
need to include aqny signature of the carrier or agent (or shipper even if
required by the credit to appear on the original air transport document),
nor any authentication of any alterations or corrections that may have
been made on the original.
意譯：
航空運送單據之副本不需由運送人或其代理人簽署（即使信用狀要求正本單據上予以簽署），其任更正或更改無需再加確認。
七、公路、鐵路或內陸水路運送單據(Road.Rail or Inland Waterway Transport Documents)項下
1.第179項（原文）
179.Corrections and alterations on an UCP
Article 28 transport document must be authenticated. Such authentication
must appear to have been made by the carrier, or any one of their named
agents, who may be different from the agent that may have issued or signed
it, providec they are indentified as an agent of the carrier.
意譯：
UCP第28條之運送單據其更正或更改必須經過運送人，或標明代表運送人之代理人確認，該標明代理人若可確定為運送人之代理人，則其簽發人得不限定於同一人。
2.第180項（原文）
180.Copies of UCP Article 28 transport
documents do not need to include any siganture on, or authentication of
any alterations or corrections that may have been made on the original.
意譯：
UCP第28條之副本運送單據不需簽署，其更正及更改處亦不需確認。
(M-0215292)
問：
本公司為一生產樹脂外銷之廠商，產品在國內外享有極高聲譽與口碑，外銷市場遍及全球五大洲，但由於各地客戶層面之不同，付款方式也有很大差別，如最近接獲來自印尼某一客戶所訂之一批約值50萬美元的大訂單，但買方開來之信用狀規定： 1.Invoice must show CIF value less a reduction of 2% "cash discount" 意即發票金額須扣除2%的現金折扣。 2.Insurance Policy/Certificate In 2 Copies for 110% of te Invoice, Value Showing Claims Payable in China in Currency of the Draft, Blank Endorsed, Covering Ocean Marine Transportation All Risks, War Risks. 請問本公司要以全額（即50萬美元）CIF+10%加保或以扣除2%之現金折扣後（即49萬美元）CIF加計10%投保。
答：
依據信用狀統一慣例(UCP 500)第13條a項審查單據之標準規定「銀行須以相當之注意審查信用狀規定之一切單據，藉以確定該等單據就表面所示與信用狀之條款是否相符。所規定之單據表面與信用狀條款之相符性，應由本慣例所反映之國際間標準之銀行實務決定之。各單據表面顯示彼此抵觸者，認為表面所示與信用狀之條款不符。」其用意乃在作為銀行審查信用狀所規定之單據與信用狀條款是否相符，應該由信用狀統一慣例反映的國際間標準的銀行實務來決定。但何謂「國際間標準之銀行實務」，國際商會在最近所出版的「國際間標準銀行實務」出版物的序言中，就有一段如下的敘述：通稱「國際間標準銀行實務(ISBP)」，乃指對國際商會(ICC)信用狀統一慣例(UCP 500)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。
依ISBP第193項說明
If it is apparent from the credit or from the documents that the final invoice amount only represents a certain part of the gross value of the goods (e.g., due to discounts, pre-payments or the like, or because part of the value of the goods is to be paid at a later date), the calculation of insurance cover must be based on the full gross value of the goods.
如果由信用狀或由其它單據可明顯看出該筆交易因折價、已預付部分價金、或部分金額日後給付，而使得最終發票金額減少者，保險金額仍必須以全額投保。據此，貴公司必須以CIF金額（即50萬美元）加計10％投保，也因為如此，才符合保險的意旨。