4、各国信用证条款特点和差异分析

2、 发票条款差异：

例⑴：SIGNED COMMERCIAL INVOICE AT LEAST IN QUADRUPLICATE. 翻译：签署商业发票至少一式四份。

例⑵：SIGNED COMMERCIAL INVOICE IN OCTUPLICATE（SIX COPIES WITH ORIGINAL DOCUMENTS, REMAINING COPIES WITH DUPLICATE DOCUMENTS）CERTIFYING MERCHANDISE TO BE OF CHINA ORIGIN QUOTING L/A NO 027018 AND BANGLADESH BANK REGISTRATION NO UNDER SEM, DUPLICATE SET OF DOCUMENTS TO BE SENT BY SEPARATE AIRMAIL.

翻译：签署商业发票一式十份（六份随正本单据，余下随副本单据），证实货物产于中国，注明进口许可证号第027018，以及孟加拉银行在“SEM”项下的注册号，副本单据另以航空邮件寄出。

分析：港澳地区的信用证发票条款较为简单，而亚洲其它国家的信用证发票条款较为复杂。例⑴中的条款是港澳地区的，例⑵中的条款是亚洲国家孟加拉的。 3、 提单条款差异：

例⑴：FULL SETS OF ORIGINAL CLEAN SHIPPED ON BOARD MARINE BILLS OF LADING ISSUED BY THE MASTER OF THE CARRYING VESSEL OR HIS AGENT TO ORDER AND BLANK ENDORSED MARKED \PREPAID\AND NOTIFY CHINA ORIENT CORP., PIER 19, SAN FRANCISCO, CALIF.,94111,U.S.A.

翻译：全套正本洁净已装船海洋提单，由船长或其代理人出具，空白抬头，空白背书，注明“运费预付”，并通知美国加利福尼亚旧金山中国远东公司。

例⑵：FULL SET OF THREE CLEAN ON BOARD OCEAN BILLS OF LADING WITH TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF BANK OF AYUDHYA LIMITED, NOTIFY BUYERS, MARKED FREIGHT PREPAID AND THIS CREDIT NUMBER.

翻译：全套三份洁净已装船海运提单以及两份非议付副本，作成AYUDHYA银行为抬头人，通知买方，注明运费已付及本证号码。

分析：港澳地区的信用证提单条款的收货人栏一般作成空白抬头较多，通知方为收货地所在买主或代理人，而亚洲其它国家的信用证提单条款的收货人栏通常作成开证行抬头，通知方为信用证的开证人。例⑴中的条款是港澳地区的，例⑵中的条款是亚洲国家泰国的。 4、保单条款差异

例⑴：INSURANCE POLICY OR CERTIFICATE IN NEGOTIABLE FORM IN DUPLICATE ENDORSED TO THE ORDER OF HANG SENG BANK LTD.，HONG KONG FOR FULL CIF VALUE PLUS AT LEAST 10 PCT COVERING OCEAN MARINE CARGO CLAUSES (ALL RISKS)，OCEAN MARINE CARGO WAR RISKS CLAUSES AND STRIKES CLAUSES OF THE PEOPLE’S INSURANCE CO. OF CHINA WITH CLAIMS PAYABLE AT DESTINATION IN THE CURRENCY OF DRAFTS IRRESPECTIVE OF PERCENTAGE. IN CASE OF CONTAINERIZED SHIPMENT， INSURANCE POLICY OR CERTIFICATE MUST STATE THAT THE RISKS OF JETTISON AND OR WASHING OVER BOARD HAVE BEEN INCLUDED.

翻译：保险单或保险凭证以可转让的形式一式两份，背书给香港恒生银行抬头，按CIF的发票全值加上至少10%出具，投保中国人民保险公司的海洋货物条款(一切险)、海洋货物战争险条款和罢工险条款。可在目的地以汇票货币索赔。不计免赔率。一旦以集装箱装运，保险单或保险凭证必须声明已包括抛弃险和雨淋险。

例⑵：MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE，ENDORSED IN BLANK FOR 110% OF THE INVOICE VALUE，INSURANCE POLICIES OR CERTIFICATES MUST EXPRESSLY STIPULATE THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT AND MUST ALSO INDICATE A CLAIM SETTLING AGENT IN KOREA，INSURANCE MUST INCLUDE：INSTITUTE CARGO CALUSES：ALL RISKS AND WAR RISKS.

翻译：海洋保险单或保险凭证一式两份，空白背书，按发票值的110%出具，保险单或保险凭证必须清楚地规定可以汇票货币索赔，另外必须指明在韩国的赔付代理，保险必须包括：学会货物条款：一切险和战争险。

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分析：港澳地区的信用证保单条款一般规定保单可转让且背书给开证行抬头，投保中国人民保险公司的条款，而亚洲其它国家的信用证保单条款通常指定在其本国赔付，投保学会条款，这点对受益人稍为不利。例⑴中的条款是香港地区的保单条款，例⑵中的条款是亚洲国家韩国的保单条款。 4、 其它单据条款差异：

例⑴：BENEFICIARY’S CERTIFICATE CERTIFYING THAT EACH ITEM HAS BEEN BRANDED WITH ‘MADE IN CHINA’. 翻译：受益人证明书证实每批物品已贴上“中国制造”标签。

例⑵：COPY OF FAX TO BE DESPATCHED BY BENEFICIARY TO FONSON CO.，LTD., H.K. AND CHINA ORIENT CORP., U.S.A. WITHIN 3 DAYS AFTER SHIPMENT INFORMING NAME OF CARRYING VESSEL, ON BOARD DATE, TOTAL VALUE OF GOODS AND QUANTITY FOR EACH ITEM SHIPPED.

翻译：受益人在装运后三天内发给香港福绅公司和美国远东公司的传真副本，通知运输船名、装船日期、每批货物数量和总值。

例⑶：BENEFICIARY’S SIGNED CERTIFICATE CERTIFYING THAT THEY HAVE SENT 1/3 ORIGINAL B/L TO APPLICANT BY COURIER SERVICE DIRECTLY AFTER SHIPMENT IS REQUIRED. A COPY OF COURIER RECEIPT IS ALSO REQUIRED.

翻译：受益人签署证明书，证实他们在装运后已将三份正本提单中的一份用快邮寄给申请人，另需一份快邮收据副本。

例⑷：BENEFICIARIES’ CERTIFICATE CERTIFYING THAT ONE SET OF N.N SHIPPING DOCUMENTS HAS BEEN AIRMAILED DIRECT TO BUYER AFTER SHIPMENT HAS BEEN MADE.

翻译：受益人证明书，证明一套非议付装运单据已在装船后直接邮寄给买方。

分析：港澳地区的信用证其它单据条款一般是要求出具受益人证明和电抄(装船通知)，而亚洲其它国家的信用证其它单据条款通常是要求将提单正本或副本单据寄给买方或指定人，寄正本提单这点对受益人较为不利。例⑴和例⑵中的条款是港澳地区的，例⑶和例⑷中的条款分别是亚洲国家新加坡和泰国的。

第二节 欧洲国家和美洲国家信用证条款特点和差异

一、欧洲国家信用证条款特点

欧洲国家的信用证，是指欧洲国家（如英国、法国、德国、意大利、丹麦、希腊、挪威、瑞土、瑞典、奥地利、比利时、荷 兰、卢森堡、西班牙、萄葡牙、芬兰、马耳它等国家）银行开出的信用证，其条款有如下特点：

1.信用证要求A式普惠制产地证的条款

例⑴：G.S.P. CERTIFICATE OF ORIGIN FORM A. 翻译：A式普惠制产地证。(英) 2.信用证要求产地证注明进口国为特定地区的条款

例⑵：GENERALIZED SYSTEM OF PREFERENCES OF ORIGIN FORM “A” SHOWING IMPORTING COUNTRY AS E.E.C. 翻译：A式普惠制产地证显示进口国为欧共体。(英) 3.信用证要求健康证由指定机构出具的条款

例⑶：INSPECTION CERTIFICATE OF HEALTH IN DUPLICATE ISSUED BY CCIB CONSIGNED TO AQUARIUS SEAFOODS LTD. 翻译：健康证一式两份，由中国商品检验局出具，受货人为宝瓶海洋食品公司。(英) 4.信用证要求由受益人一方承担费用的条款

例⑷：ALL BANK CHARGES INCURRED OUTSIDE THE UK ARE FOR YOUR ACCOUNT. 翻译：所有英国外的银行费用由你方承担。(英)

5.信用证要求以集装箱装运的条款

例⑸：CONFIRMATION THAT SHIPMENT EFFECT IN CONTAINERS. 翻译：证明书证明以集装箱装运。(英) 6.信用证要求提单作成空白抬头和空白背书的条款

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例⑹：FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFY APPLICANT AND MARKED FREIGHT PREPAID. 翻译：全套洁净已装船海运提单，作成空白抬头和空白背书，通知申请人并注明运费预付。(法) 7.信用证要求保单作成可流通形式的条款

例⑺：INSURANCE POLICY OR CERTIFICATE IN NEGOTIABLE FORM EVIDENCING “PREMIUM PAID”PLUS 10% CIF-VALUE. 翻译：保险单或保险凭证以可流通形式，注明“保险费已付”另加CIF值的10%。(德) 8.信用证要求特定检疫证的条款

例⑻：SANITARY CERTIFICATE IN ORIGINAL AND 3 COPIES STATING THAT SKINS ARE COMING FROM ALIVE ANIMALS SLAUGHTERED AT LEAST 4 MONTHS BEFORE SHIPMENT. 翻译：卫生证正本和三份副本，证实皮毛来自于装运前活宰至少四个月的畜牲。(意) 9.信用证要求提供特定收据的条款

例⑼：PROFORMA INVOICE FOLLOWS BY POST. PLS ACKNOWLEDGE RECEIPT. 翻译：形式发票随后邮寄，请回复收据。(希)

10.信用证要求佣金和费用由申请人负担的条款

例(10)：ALL CHARGES AND COMMISSIONS ARE FOR APPLICANT’S ACCOUNT. 翻译：所有佣金和费用由申请人负担。(瑞士)

11.信用证要求向第三家银行索汇的条款

例(11)：REIMBURSEMENT：FOR PAYMENT(S) MADE PLUS YOUR COMMISSIONS AND CHARGES YOU MAY REIMBURSE YOURSELVES ON CREDITANSTALT，NEW YORK. 翻译：偿付：在支款时请加上你方的佣金和费用向纽约信贷银行索汇。(奥)

12.信用证要求受益人证实特别内容的条款

例(12)：BENEFICIARIES CERTIFICATE STATING THAT GOODS ARE VARNISHED AND PLASTIC LINED, THAT THEY HAVE BEEN VARNISHED IN GOOD DRY CONDITION AND THAT THEY WERE NOT SHIPPED IN WET CONDITION. 翻译：受益人证明，证实货物已喷漆和加膜，货物在干燥条件下喷漆且不在潮湿状态下装运。(比) 13.信用证要求保单指定本国人作为赔付代理的条款

例(13)：INSURANCE POLICY OR CERTIFICATE IN 2 FOLD ISSUED FOR 110% OF THE INVOICE VALUE， COVERING INSTITUTE CARGO CLAUSE, CURRENT INSTITUTE WAR CLAUSE AND CURRENT INSTITUTE S.R.C.C. FROM WAREHOUSE TO WAREHOUSE, STATING CLAIMS PAYABLE IN HOLLAND BY DUTCH CLAIMS PAYING AGENT. 翻译：保险单或保险凭证一式两份，按发票值的110%出具，投保学会货物条款，现行学会战争险条款和现行学会仓至仓罢工、暴乱险条款，注明可由荷兰的赔付代理在荷兰赔付。(荷) 14.信用证要求电索时间的条款

例(14)：THIS LC IS PAYABLE 3 WORKING DAYS AFTER PAYING-NEGOTIATING BANK’S TELEX/SWIFT TO US CONFIRMING DOCUMENTS IN FULL COMPLIANCE WITH CREDIT TERMS HAVE BEEN PRESENTED. 翻译：本信用证可在付款行或议付行以电传或环球电讯方式通知我行，证实所交单据全部符合信用证条款后的三个工作日内支付。(挪)

15.信用证要求显示特定收货地点的条款

例(15)：GOODS WILL ONLY BE RECEIVED IN GOTHENBURG OCTOBER 10-13,1991. 翻译：货物仅可于91年10月13日在哥德堡收到。(瑞典) 16.信用证要求由买方投保的条款

例(16)：WE ARE INFORMED THAT INSURANCE IS HELD COVERED BY BUYERS. 翻译：我行被告知保险由买方投保。(丹)

17.信用证要求在特定时段装运的条款

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例(17)：SHIPMENT LATEST AUGUST-SEPTEMBER 1991. 翻译：最迟在91年8月至9月之间装运。(芬) 18.信用证要求保兑的条款

例(18)：ADDING YOUR CONFIRMATION. 翻译：加上你行保兑。(西) 19.信用证要求装运期和交单期在同一天的条款

例(19)：THIS CREDIT IS VALID UNTIL MARCH 31,1989 FOR SHIPMENT AND PRESENTATION OF DOCUMENTS. 翻译：本证装运期和交单期最迟在89年3月31日。(萄) 20.信用证要求出货按修改后的合同执行的条款

例(20)：COVERING：IMPORT OF CORK PICTURES AS PER SALES CONFIRMATION NO.89SKPT13 DD 25-4-89 AMENDED BY TELEX DATED 12.6.89 AT 04.42HRS， FOR USD2844- C&F MALTA. 翻译：装运：进口软木画，按照89年6月12日4点42分电传修改过的于89年4月25日签订的合同号89SKPT13出货，货值2844美元，成本加运费至马耳它。(马)

分析：欧洲国家的信用证条款对产地证、健康证和卫生证要求较严，有些国家还对受益人证明、提单、保单、装运时段、收货地、保兑等单据及其内容有特定要求。例⑴至例⑸中的条款是英国的，例⑹中的条款是法国的，例⑺中的条款是德国的，例⑻中的条款是意大利的，例⑼至例(20)中的条款分别是希腊、瑞士、奥地利、比利时、荷兰、挪威、瑞典、丹麦、芬兰、西班牙、萄葡牙和马耳它国家的。出口商需注意区分。 二、美洲国家信用证条款特点

美洲国家的信用证，是指美洲国家（如美国、加拿大等国家）银行开出的信用证，其条款有如下特点： 1.信用证要求提交特种海关发票的条款

例⑴：SPECIAL U.S. CUSTOMS INVOICES FORM 5515 SHOWING CIFC5% SAN FRANCISCO FOR EACH ITEM IN 3 COPIES. 翻译：美国特种海关发票5515格式三份，显示每批CIF扣5%佣金至旧金山。(美) 2.信用证要求提交特定受益人证明的条款

例⑵：BENEFICIARY’S SIGNED STATEMENT CERTIFYING THAT ONE COMPLETE SET OF NON-NEGOTIABLE DOCUMENTS INCLUDING COMMERCIAL INVOICE，U.S. CUSTOMS INVOICE FORM 5515，PACKING LIST，COPY OF CABLE OR TELEX，INSURANCE POLICY， NON-NEGOTIABLE COPY OF BILL OF LADING HAS BEEN AIRMAILED DIRECT TO CHINA ORIENT CORP.， PIER 19，SAN FRANCISCO，CA 94111 WITHIN 15 DAYS AFTER SHIPMENT.

翻译：受益人签署证明，证实一套非议付单据包括商业发票、美国海关发票5515格式、装箱单、电报或电传副本、保险单、非议付提单副本已在装船后15天内直接邮寄给加州94111旧金山码头19号的远东公司。(美)

3.信用证要求扣除不符点费用的条款

例⑶：WE WILL DEDUCT $20.00 FROM PROCEEDS ON EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES. 翻译：我们将从每套含有不符点的单据款项中扣除20美元。(美) 4.信用证要求电汇偿付的条款

例⑷：REIMBURSEMENT WILL BE MADE BY TT UPON OUR RECEIPT OF DOCUMENTS IN ORDER. TELEX COST S ARE FOR A-C OF THE BENEFICIARY. 翻译：在我行收到合格单据后，将通过电汇偿付。电传费用由受益人承担。(加)

5.信用证要求检验证由某机构认可的条款

例⑸：INSPECTION CERTIFICATE APPROVED BY SOCIETE DE SURVEILLANCE GENERALE S.A. 翻译：检验证由瑞士日内瓦通用检验机构认可。(加)

6.信用证要求提交一份额外单据给开证行留存的条款

例⑹：AIRMAIL ALL DOCUMENTS TO US IN ONE LOT ALONG WITH AN EXTRA COPY OF NON-NEGOTIABLE TRANSPORT DOCUMENT AND AN EXTRA COPY OF COMMERCIAL INVOICE FOR OUR RECORDS. 翻译：一次邮寄所有单据给我行，并随附一份额外的非议付运输单据副本和一份额外的发票副本给我行留存。(加)

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