实务中，Ｌ／Ｃ（信用证）条款对保单的要求各式各样，由于保单是被保险人进行索赔的主要依据，且又属于有价证券范畴，故缮制保单不可不慎，具体应注意以下几个问题：
一、有关保单的投保人、保险人／运输工具和运输路线问题
⒈保单的投保人（或被保险人）和保险人必须符合信用证规定
投保人（或被保险人）是指办理货物运输保险的当事人，亦即与保险人签订保险合同并承担缴付保费义务者，一般为货物出险后有权获得赔偿的受益人。在财产保险合同中，投保人与被保险人往往是同一人。如来证无其它规定，保险单据的被保险人应是信用证上的受益人。但有些来证也会规定以买方为被保险人，或规定保单抬头人为某某银行，甚至空白抬头，有的却规定提交中性单据。而保险人（或称承保人）是承保货物运输险别的当事人，有权向投保人收取保费但必须承担保险合同约定的赔偿责任，一般为保险公司或其代理人。在“ＣＩＦ”价格条款中，保险由我方出口公司办理，保险人为我方保险公司，而在“ＣＮＦ”或“ＦＯＢ”价格条款中，保险通常由买方办理，保险人则为其指定保险公司。实务中，常见的关于保单的投保人（或被保险人）和保险人问题的有如下Ｌ／Ｃ条款：
例⑴：INSURANCE POLICY OR CERTIFICATE IN NEGOTIABLE FORM ISSUED TO OUR ORDER SHOWING CLAIM PAYABLE AT DESTINATION FOR THE FULL INVOICE VALUE PLUS 10% COVERING THE FOLLOWING RISKS: MARINE, WAR, MINES ALL RISKS INCLUDING MARINE WPA. WAR AND SRCC RISKS. THEFT PILFERAGE AND NON DELIVERY RISKS. FROM WAREHOUSE TO WAREHOUSE.
例⑵：POLICY OF INSURANCE ORDER DISCOUNT BANK (LATIN AMERICA), FOR 110.00 PERCENT CIF VALUE COVERING ALL RISKS: MARINE WAR, MINES TORPEDOS, FIRE THEFT, LARCENY, WPA FROM WAREHOUSE TO WAREHOUSE INCLUDING 60 DAYS AT MONTEVIDEO CUSTOMS HOUSE.
例⑶：INSURANCE POLICY IN DUPLICATE ISSUED TO THE ORDER OF APPLICANT FOR NOT LESS THAN 110% OF CIF INVOICE VALUE COVERING GOODS FROM WAREHOUSE TO WAREHOUSE MARKED CLAIMS PAYABLE IN TURKEY AND INDICATING NAME AND ADDRESS OF INSURANCE CO'S AGENTS IN TURKEY COVERING I.C.C. (A) INSTITUTE STRIKE CLAUSES (CARGO) AND INSTITUTE WAR CLAUSES (CARGO).
例⑷：2 ORIGINAL(S) OF INSURANCE POLICY AND CERTIFICATE MADE OUT TO ORDER AND BLANK ENDORSED, FOR 110 PERCENT OF THE TOTAL CIF- VALUE COVERING ALL RISKS AND WAR RISKS.
例⑸：INSURANCE COVERED IN BANGLADESH, CERTIFICATION OF SHIPMENT TO BE SENT DIRECT TO FEDERAL INSURANCE CO., LTD. IMAMGANJ BR. DHAKA AND TO THE OPENERS IMMEDIATELY AFTER SHIPMENT QUOTING COVER NOTE NO. EIC/IMA/MC-1700/08/99 AND THIS CREDIT NUMBER.
例⑹：INSURANCE COVERED BY OPENERS. ALL SHIPMENTS UNDER THIS CREDIT MUST BE ADVISED BY YOU IMMEDIATELY AFTER SHIPMENT DIRECT TO M/S. QATAR INSURANCE CO., PO BOX. NO. 4066, DUBAI/ U.A.E. AND TO THE OPENERS REFERRING TO THEIR OPEN POLICY NO.40 GIVING FULL DETAIL OF SHIPMENTS.
在例⑴至例⑷中，均提及到保单的投保人（或被保险人），但例⑴的被保险人是以开证行为抬头（“ＴＯ ＯＵＲ ＯＲＤＥＲ”），例⑵是以某指定银行为抬头，例⑶是以申请人为抬头，例⑷是空白抬头，这是进口商或开证行为保障货物出险后掌握索赔主动权而作的规定。制单时，应根据具体规定准确填列，如对于例⑴和例⑵，可在被保险人一栏先打上我方出口公司名称，再在其后加上“ＨＥＬＤ ＴＯ ＴＨＥ ＯＲＤＥＲ ＯＦ ＸＸＸ ＢＡＮＫ（开证行或某指定银行）”；对于例⑶，可这样填列：“ＣＨＩＮＡ ＮＡＴＩＯＮＡＬ……ＩＭＰＯＲＴ ＡＮＤ ＥＸＰＯＲＴ ＣＯＲＰ．（出口公司）ＨＥＬＤ ＴＯ ＴＨＥ ＯＲＤＥＲ ＯＦ ＸＸＸ（申请人）”；对于例⑷，可在保单的被保险人一栏填上：“ＸＸＸ（出口公司）ＦＯＲ ＴＨＥ ＡＣＣＯＵＮＴ ＯＦ ＷＨＯＭ ＩＴ ＭＡＹ ＣＯＮＣＥＲＮ”（某出口公司代被保险人利益）；若来证规定保单抬头为第三者名称（即中性单据），则被保险人一栏可填写“ＴＯ ＷＨＯＭ ＩＴ ＭＡＹ ＣＯＮＣＥＲＮ”。在例⑸和例⑹中，均规定由买方投保，同时指明了保险人，且两者都要求出口公司装运后将装运情况的证明书寄给进口商所在国的保险公司（保险人）及开证人，并注明其暂保单号码，这是进口商或开证行出于自身利益或本国政策需要（某些国家为扶持本国保险业，规定进口货物要在其国内投保）而作的规定。制单时，应注意这些要求，并根据实际情况灵活处理。如例⑸可由买方投保，出口公司只需在装运后将装运情况（如货名、数量、规格、包装、唛头、货值、装运日期、装运港口、船名、航程等）以电讯或邮寄方式告知对方（包括证中指定保险人及开证人）并提交相应证明书（随附其它单据一起）给议付行即可，例⑹同理。
⒉保单上的运输工具和运输路线需与来证要求一致
运输工具是运载货物的交通工具，一般指船只和车辆，具体包括船名或车号，且保单上的运输工具与提单上的运输工具通常是相同或对应的。而运输路线则是运送货物的起讫地，一般指从装运港到卸货港或目的地的整个运输路径或过程。实务中，常见的涉及保单的运输工具和运输路线的有如下Ｌ／Ｃ条款：
例⑴：SHIPMENT BY STEAMER FROM CHINA TO LIMASSOL IN TRANSIT LATEST 30/09/99.
例⑵：INSURANCE POLICY OR CERTIFICATE COVERING OVERLAND TRANSPORTATION ALL RISKS AS PER OVERLAND TRANSPORTATION CARGO INSURANCE CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA FOR GOODS CONSIGNED BY RAIL.
例⑶：ORIGINAL MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL CIF VALUE PLUS 10 PERCENT COVERING AGAINST ALL RISKS AND WAR RISKS CLAUSES INCLUDING RISK OF CONTAMINATION AND ISOMERISATION INHERENT OR OTHERWISE AND SHORTAGE IN WEIGHT IN EXCESS OF 0.5 PERCENT SUBJECT TO C.I.C. (1/1/81) FROM WAREHOUSE IN CHINA TO WAREHOUSE IN UK AND PER LAND TRANSPORT AND OCEAN VESSEL (STATING ACTUAL NAME OF VESSEL ) WAREHOUSE TO WAREHOUSE CLAUSE INCLUDED.
