AT公司出具的议付同意书（ATs negotiation agreement），而受益人议付 90%货款的前提，必须是韩国AT公司通过开证行向议付行发出该议付同意书。信用证规定：“The 90PCTof the invoice value for negotiation will be paid only when the cargo is passed Koreaanimal and plant quarantine agencys import plant quarantine test, Ministry of foodand drug safetys imported foods inspection Nation agricultural products qualitymanagement services inspection on the contracts specification at the arrival port”（译文大意：仅当货物在抵达港分别通过由韩国农林畜产检疫本部、食品药品安全处、韩国国立农产品质量管理院根据相关法律法规和合同约定实施的检验检疫后，受益人才能议付 90%的发票金额）。

信用证还规定：“The other 10PCT of the invoice value will be paid after whenthe cargo is inspected in ATs warehouse and the inspection result satisfies thecontracts specification The indemnity can be deducted according to the survey resultof the survey company appointed by AT which conducts warehouse survey of thearriving cargo”（译文大意：仅当货物进入AT公司仓库并由AT公司指定的检验机构实施检验，且检验结果符合合同规定，受益人才能议付剩余的 10%发票金额。如检验结果与合同约定不符，则应从剩余 10%发票金额中扣除相应赔偿金）。

上述两条款属于典型的信用证软条款，此类条款将信用证项下本应由开证行凭单据决定是否付款转变为由买方凭合同执行情况决定是否付款，从而将信用证项下的付款主动权牢牢控制在买方手中，并在事实上将信用证交易与基础交易联系起来，将理论上的“凭单付款”转变为事实上的“凭货付款”，从而否定了信用证交易独立于基础交易的基本性质，将信用证本应体现的银行信用偷换为由买方决定是否付款的商业信用，在根本上颠覆了信用证作为国际贸易付款方式的应有之义。

从上述条款的内容看，卖方能否获得信用证项下的货款在很大程度上取决于买方的主观意愿，一份理论上的不可撤销信用证变成了事实上的可撤销信用证。一旦市场行情逆转或买方经营作风不良，则此类软条款在客观上将可能成为买方转嫁商业风险的利器，卖方因之处处被动，买方则永立不败之地。

（2）非单据条款可能构成合同变更

该信用证中罗列了大量非单据条款，这些条款将买卖合同中的很多原则性规定予以明确和具体化，同时作了一些内容上的增加和变更。

针对货物退运，该信用证规定： “If the cargo fails to pass the tests carried out byKorea animal and plant quarantine agency & Ministry of food and drug safety, the cargo should be backshipped to export country within a month from the arrival datewith beneficiarys account If the cargo fails to fulfill the contracts specification, thecargo must be backshipped with beneficiarys account IF AT accept this cargoinevitably the CIF amount of the quantity calculated by adopting the damage ratestipulated in the survey report issued by the survey company appointed by AT shall bededucted from the invoice value or performance bond and in case of need to select thearrival cargo, the selection fee shall be imposed to beneficiary”