【案例主題】

信用狀要求臨時發票時，如何依UCP審核與計算保險額

【案例概要】

信用狀要求提交「signed provisional invoice」並據此投保110%，另以品質與重量證書作為臨時發票基礎，並約定僅以合約價值95%在見票支付。受益人提交的臨時發票未列明信用狀品名規格中的成分含量，金額亦呈現為95%後的數字；保單金額則按該臨時發票金額投保110%。開證行以保險不足、發票貨描不符、以及品質與重量證書份數或頁數不足為由拒付。本案同時牽涉臨時發票是否可比照商業發票審核、保險金額應以全額貨值或支取部分計算、以及單據份數/頁數爭議的舉證困境。

【案情介紹】

信用狀關鍵內容(原英文保留)：

Commodity: lumpy chrome ore of [country p] origin

Sio2: 14pct max

A12o3: 18pct max

P: 0.007pct max

S: 0.03pct max

Mgo: 21pct max

Cr: fe ratio: 2.3 s 1 min

要求單據(摘要)：

Signed provisional invoice in 3 originals based on Certificate of Quality and Weight issued at loading port indicating the Contract No. ABC123456 and L/C No.

Insurance Policy/Certificate in full set for 110 per cent of the provisional invoice value.

Certificate of Quality in 1 original and 3 copies

Certificate of Weight in 1 original and 3 copies

附加條件：

95% of the Contract value will be settled at sight against the shipping documents required in 46A.