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信用证中“特别条款”（Special Clauses/Conditions）的表述
信用证中的特别条款主要是依据银行和买卖双方交易的具体需要，以及进口国的政治经济和贸易政策等的变化而定的。常见的条款有：
1、议付与索偿条款（Negotiation and Reimbursement）
议付和索偿条款一般是开证银行对于议付行的指示，但是也涉及到各方的利益，常见的条款有：
Upon presentation of the documents strictly complied with all credit terms， we authorize you to draw on our H/O reimbursement a/c value five working days later under authenticated SWIFT advice to us without any charges on our part.
收到单证严格相符的单据后，我们（开证行）授权贵行向我总行索偿，5个工作日起息，SWIFT通知我行，费用由贵方承担。
At maturity， we shall pay to the negotiating bank as instructed by T/T for documents which are in compliance with credit terms and conditions. Telex charges are for account of beneficiary.
单证严格相符，到期日，我行将用电汇方式偿付贵行，此电报费由受益人承担。
In reimbursement， please drawn on our Head Office account with your London office.
偿付办法： 请从我总行在贵行伦敦分行的账户内支取。
You are authorized to reimburse yourself for the amount of your negotiation by drawing as per arrangement on our account with Standard Chartered Bank London.
兹授权贵行索偿议付金额，按约定办法，请向标准渣打银行伦敦分行我账户内支取。
Negotiating bank may claim reimbursement by T/T on the Bank of China New York branch certifying that the credit terms have been complied with.
议付行证明本信用证条款已履行，可按电汇索偿条款向中国银行纽约分行索回货款。
2、佣金/折扣条款（Commission and discount）
信用证中常常有佣金和折扣条款，其表现形式各不一样，有的称为明佣，有的称之为暗佣，在信用证中的表示经常是这样的：
Signed commercial invoice must show 5% commission.
签署商业发票须显示5%的佣金。
Beneficiary‘s drafts are to be made out for 95% of invoice value. being 5% commission payable to credit opener.
受益人的汇票按发票金额的95%开具，5%作为佣金付给受益人。
5% commission to be deducted from the invoice value.
5%佣金须在发票金额中扣除。
At the time of negotiation， you will be paid less 5%， being commission payable to M/S……。and this should be incorporated on the bank‘s covering schedule.
在银行议付时，须扣除5%的金额作为付给某先生的佣金，此佣金应填入议付银行的面函。
Drafts to be drawn for full value less5% commission， invoice to show full value.
汇票按CIF 总金额减少5% 开具，发票须表明CIF 的全部金额。
Less 5% commission to be shown on separate statement only.
5%的佣金用单独的声明书列出。
The price quoted include a discount of 5% which must be shown on your final invoice， but is to be the subject of a separate credit note， the amount of which is to be deducted from your drafts.
信用证所列价格包括5% 折扣在内，最后发票应开列未扣除5% 折扣的价格，但须另出一份扣佣通知书，汇票金额则扣除此项折扣金额。