引言
本文为“涉外销售合同审查实务”系列第四篇，也是最后一篇。前三篇分别讨论合同主体及文本结构、合同履行，以及违约后的责任承担和退出机制。本文则关注知识产权、合规审计和担保等专项条款。
本文讨论知识产权和合规条款时，主要站在卖方一侧；担保部分则同时讨论卖方对外提供担保和要求买方提供担保两种情形。下文所称“合同补偿”对应英文合同中的Indemnity或者Indemnification，“损害赔偿”对应damages，二者不作混用。
一、知识产权（Intellectual Property）承诺与许可范围
（一）知识产权定义超出本合同项下产品
合同中，知识产权的定义越广，后续许可、不侵权承诺及合同补偿责任也会随之扩大。如果将专利证书、登记文件等权利凭证纳入定义，还可能增加额外的资料交付义务。
审查及修改建议：知识产权（Intellectual Property Rights）应限于产品所包含或者履行合同所必需的、依法可以主张的权利。权利证书、申请和登记文件只有经明确约定才构成交付资料。
示范条款（英文）：
“Intellectual Property Rights” means the patents, utility models, copyrights, trade secrets and other legally enforceable intellectual property rights embodied in the Products or necessary for Seller’s performance of this Agreement. For the avoidance of doubt, patent certificates, registration documents, applications and other title documents shall not constitute Deliverables unless expressly identified as such in this Agreement.
示范条款（中文）：
“知识产权”是指包含于产品中或者卖方履行本合同所必需的专利、实用新型、著作权、商业秘密及其他依法可以主张的知识产权。为免疑义，除非本合同明确将专利证书、登记文件、申请文件或者其他权利凭证列为交付资料，该等文件不构成卖方的交付物。
（二）卖方被要求拥有产品知识产权的排他性权利
产品既可能包含卖方自有技术，也可能合法使用第三方技术。要求卖方对全部相关知识产权享有排他性所有权，会把合法许可使用第三方技术的正常情形变成违约。
审查及修改建议：卖方只需承诺拥有履约所需的知识产权，或者已经取得合法、有效且充分的许可，不承诺对全部相关权利享有独家或者排他性权利。
示范条款（英文）：
Seller owns, or has obtained valid and sufficient rights or licences to use, the Intellectual Property Rights necessary to manufacture, supply and otherwise perform its obligations in respect of the Products under this Agreement. Seller shall not be required to own any such Intellectual Property Rights on an exclusive basis.
示范条款（中文）：
卖方拥有制造、供应本合同项下产品以及履行其他相关义务所必需的知识产权，或者已经取得合法、有效且充分的知识产权使用权或者许可。卖方无须对该等知识产权享有独家或者排他性权利。
（三）不侵权承诺覆盖未来、全球和未知事实
“产品在全球范围内现在及未来均不侵权”属于绝对承诺。卖方难以掌握各国权利登记和司法认定，也无法对合同生效后出现的第三方权利作出无期限保证。
审查及修改建议：不侵权承诺应限定在合同生效日，根据合理调查及卖方所知，产品不侵犯项目所在国法律保护的第三方知识产权；历史通知则限于与产品有关且尚未解决的书面主张。
示范条款（英文）：
As of the Effective Date, based on Seller’s reasonable investigation and to the best of Seller’s knowledge, the Products do not infringe any Intellectual Property Rights of a third party protected under the laws of the country in which the Project Site is located. Seller has not received any unresolved written claim alleging such infringement in relation to the Products.
示范条款（中文）：
截至合同生效日，根据卖方已经完成的合理调查并就卖方所知，产品不侵犯受项目所在地国家法律保护的任何第三方知识产权。卖方未收到任何与产品有关且尚未解决的书面侵权主张。
（四）知识产权许可没有限定用途和转让范围
销售产品不等于许可全部相关知识产权。永久许可如果没有用途、转让范围和再许可边界，可能使买方将技术用于仿制或者其他项目；商标和商号许可还可能被用于与产品来源识别无关的活动。
审查及修改建议：卖方可以授予永久、免许可费的非独占许可，但用途应限于安装、运行、维护和维修产品所必需的范围。许可只能随产品转让，不得单独转让或者再许可；商业标志仅可保留在原产品及其文件上，用于表明来源。
示范条款（英文）：
Seller grants Buyer a perpetual, non-exclusive and royalty-free licence to use the Intellectual Property Rights embodied in the Products solely to the extent necessary to install, operate, maintain and repair the Products for the purposes of this Agreement. The licence may be transferred only together with the relevant Products and may not otherwise be assigned or sublicensed. Any trademark, trade name or other business identifier of Seller may be used only as originally affixed to the Products or accompanying documents to identify their source.
示范条款（中文）：
卖方授予买方一项永久、非独占且免许可费的知识产权许可，买方仅可在为实现本合同目的而安装、运行、维护和维修产品所必需的范围内使用产品所包含的知识产权。该许可只能随相关产品一并转让，不得以其他方式转让或者再许可。卖方的商标、商号或者其他商业标志，仅可按照其原有形式保留在产品或者随附文件上，以表明产品来源。
二、知识产权索赔、合同补偿与补救措施
（一）第三方提出主张即可产生合同补偿责任
第三方发出律师函或者侵权通知，并不证明侵权已经成立。买方如果可以仅凭第三方主张先行付款或者和解，再向卖方索赔，卖方将承担未经认定或者同意的费用，同一损失还可能被重复主张。
审查及修改建议：合同补偿应以终局且有约束力的法院裁判，或者卖方事先书面同意的和解协议为依据，并限于买方实际承担且未被重复补偿的责任。
示范条款（英文）：
Seller shall indemnify Buyer for liability actually incurred by Buyer as a result of a third-party claim that the Products infringe Intellectual Property Rights, but only to the extent determined by a final and binding judgment of a court of competent jurisdiction or agreed in a settlement approved by Seller in writing. No amount shall be recoverable more than once in respect of the same claim or loss.
示范条款（中文）：
第三方主张产品侵犯其知识产权时，卖方仅就买方因此实际承担的责任向买方提供合同补偿，且该等责任应由有管辖权的法院作出的终局且有约束力的裁判确定，或者由卖方事先书面同意的和解协议确定。就同一索赔或者同一损失，任何金额均不得重复获得补偿。
（二）卖方没有侵权抗辩和和解控制权
抗辩策略、律师选择和和解条件会直接影响知识产权责任金额。买方自行承认侵权、支付许可费或者和解，可能使卖方被迫承担既成费用；通知过迟还会影响证据保全和抗辩。
审查及修改建议：买方应在收到主张后十个工作日内通知并提交文件。卖方有权选择律师并主导抗辩和和解；未经卖方同意，买方不得承认责任、作出不利陈述、付款或者和解。迟延通知仅在实质影响抗辩的范围内减少责任。
示范条款（英文）：
Buyer shall notify Seller in writing within ten (10) Business Days after receiving any third-party intellectual property claim and shall promptly provide all relevant documents and information. Seller shall be entitled, through counsel of its choice, to control the defence and settlement of the claim, and Buyer shall provide reasonable assistance. Buyer shall not admit liability, make any adverse statement, make any payment or settle the claim without Seller’s prior written consent. Any delay in notification shall reduce Seller’s liability only to the extent that the delay has materially prejudiced Seller’s ability to defend the claim.
示范条款（中文）：
买方收到任何第三方知识产权侵权主张后，应在十（10）个工作日内书面通知卖方，并及时提供全部相关文件和信息。卖方有权通过其自行选聘的律师主导该项索赔的抗辩和和解，买方应提供合理协助。未经卖方事先书面同意，买方不得承认责任、作出对卖方不利的陈述、支付任何款项或者达成和解。买方迟延通知的，仅在该等迟延实质影响卖方抗辩能力的范围内相应减少卖方责任。
（三）知识产权责任没有限定为直接、实际损失
知识产权合同补偿如果同时覆盖直接损失、预期利润、商誉和融资成本，并且完全不受责任上限限制，会架空一般责任限制。特定知识产权责任确需排除在上限之外，也应明确项目和条件。
审查及修改建议：补偿限于裁判或者经同意和解确定的金额、必要拆装费用和合理协助费用，排除利润、收入、机会、商誉等间接损失。知识产权责任原则上计入累计责任上限，任何例外均须在责任限制条款中明确列明。
示范条款（英文）：
Seller’s liability under this Article shall be limited to direct, actual and reasonable losses consisting of: (i) damages awarded under a final and binding judgment or payments made under a settlement approved by Seller in writing; (ii) necessary and documented costs of removing and reinstalling the affected Products; and (iii) reasonable documented costs incurred by Buyer in providing assistance requested by Seller. Seller shall not be liable for any loss of profit, revenue, opportunity, goodwill or other indirect or consequential loss. Such liability shall be included in the aggregate liability cap unless expressly excluded in the Limitation of Liability Article of this Agreement.
示范条款（中文）：
卖方在本条项下承担的责任限于下列直接、实际且合理的损失：（1）终局且有约束力的裁判确定的损害赔偿金，或者卖方书面同意的和解协议项下付款；（2）拆除和重新安装受影响产品所必需且有凭证证明的费用；（3）买方按照卖方要求提供协助而发生的合理且有凭证证明的费用。卖方不承担利润、收入、机会、商誉损失或者其他间接、后果性损失。除非本合同责任限制条款明确排除适用，该等责任应计入累计责任上限。
（四）补救措施由买方单方选择
取得许可、修改或者更换产品均可能消除侵权风险。买方如果可以直接要求退款、替代采购或者解除合同，卖方将失去继续履行的补救机会。只有上述措施无法实施时，才需要进行价值补偿。
审查及修改建议：生效禁令或者有约束力的裁判限制使用时，由卖方选择取得许可、修改或者更换产品。合理期限内无法补救的，按照受影响产品的当时现值补偿；现值可以参考同类产品当时的市场价格，或者按照合同价格扣除合理折旧确定。
示范条款（英文）：
If Buyer is prohibited from using any Product by a binding injunction or final judgment, Seller may, at its option and expense: (i) obtain the right for Buyer to continue using the Product; (ii) modify the Product so that it becomes non-infringing while continuing to meet the requirements of this Agreement; or (iii) replace it with a non-infringing Product meeting such requirements. If none of these remedies can reasonably be completed within a reasonable period, Seller shall compensate Buyer for the then-current value of the affected Product, determined by reference to the then-current market price for similar products or the Contract Price of that Product less reasonable depreciation based on generally accepted accounting principles.
示范条款（中文）：
生效禁令或者终局裁判禁止买方使用任何产品时，卖方有权自行选择并承担费用采取下列措施：（1）取得买方继续使用产品的权利；（2）修改产品，使其不再侵权并继续符合本合同要求；（3）更换为符合本合同要求的不侵权产品。如前述措施均无法在合理期限内合理完成，卖方应按照受影响产品的当时现值向买方提供补偿，该现值根据同类产品当时的市场价格，或者该产品合同价格按照一般会计原则扣除合理折旧后确定。
（五）买方改变产品或者使用场景后仍由卖方担责
侵权判断可能取决于使用国家、组合方式、技术方案和用途。买方擅自修改、与第三方部件组合、改变用途或者跨境转售，以及卖方按照买方指定方案生产，都可能产生卖方签约时无法评估的风险。
审查及修改建议：合同补偿应排除未经同意的修改、组合、用途变更和跨境转售，以及买方指定设计、材料、部件和技术方案造成的侵权。组合产品的责任仅限于直接且实质归因于卖方产品的部分。
示范条款（英文）：
Seller shall have no liability for any intellectual property claim to the extent arising from: (i) any modification of the Products not approved by Seller in writing; (ii) any combination of the Products with third-party products, components, designs or processes, except to the extent the infringement is directly and substantially attributable to the Products as supplied by Seller; (iii) use of the Products outside the purposes of this Agreement; (iv) manufacture or supply in accordance with any design, material, component or specification furnished, specified or selected by Buyer; or (v) resale or transportation of the Products outside the country in which the Project Site is located.
示范条款（中文）：
知识产权侵权主张因下列原因产生的，卖方在相应范围内不承担责任：（1）未经卖方书面同意对产品进行任何修改；（2）将产品与第三方产品、部件、设计或者工艺组合，但侵权能够直接且实质归因于卖方所供产品的部分除外；（3）超出本合同目的使用产品；（4）卖方按照买方提供、指定或者选择的设计、材料、部件或者技术规范制造或者供应产品；（5）将产品转售或者运输至项目所在地国家以外。
三、合规、审计与供应链追溯条款
（一）书面合同与实际交易安排不一致
涉外交易可能同时存在主合同、订单、付款安排和补充文件。书面合同没有反映真实交易，或者另有未披露的附属协议、返款及第三方付款安排，会增加合同解释及财税、反洗钱审查风险。
审查及修改建议：合同应确认其完整、真实地反映交易，不存在改变价格、付款、交付或者责任分配的未披露协议。第三方付款或者交易路径变更应在履行前形成书面文件，并完成财税及合规审查。
示范条款（英文）：
This Agreement and the Purchase Orders issued hereunder accurately and completely reflect the Parties’ actual transaction. Neither Party has entered into any undisclosed side letter, rebate arrangement or other agreement that changes the price, payment, delivery or allocation of liability set out herein. Any third-party payment or other change to the transaction structure shall be documented in writing and signed by the relevant parties before implementation.
示范条款（中文）：
本合同及其项下订单准确、完整地反映双方的真实交易。任何一方均未订立改变本合同所约定价格、付款、交付或者责任分配的未披露附属协议、返款安排或者其他协议。任何第三方付款或者其他交易结构变更，均应在实施前形成书面文件并由相关主体签署。
（二）制裁和出口管制承诺覆盖不适用的制度及未来事实
有的条款要求卖方保证其自身、关联公司、股东、供应商和合作伙伴现在及未来均不受各类制裁。不同制度的适用依据不同，卖方也无法保证不可控主体未来不被列入清单，与本次交易无关的变化可能因此构成违约。
审查及修改建议：承诺应限于对相关当事人或者交易具有法律约束力的规定，并以签署日的事实和合理认知为基础。双方对各自控制的行为负责，买方负责交付后的转售、出口、运输和最终用途；状态变化时及时书面通知。
示范条款（英文）：
As of the date of this Agreement, each Party represents, to the best of its knowledge after reasonable inquiry, that it is not subject to any economic sanction or export-control restriction legally binding upon that Party or the transaction contemplated by this Agreement. Each Party shall be responsible for the compliance of activities under its control. Buyer shall obtain all approvals required for any resale, export, re-export, transfer, transportation or end use of the Products after delivery and shall not direct the Products to any prohibited person, destination or use. Each Party shall promptly notify the other Party in writing of any material change affecting these representations.
示范条款（中文）：
截至本合同签署日，各方在完成合理调查并就其所知的范围内声明，其未受到对该方或者本合同项下交易具有法律约束力的任何经济制裁或者出口管制限制。各方分别对其控制范围内的履约活动合规负责。产品交付后的转售、出口、再出口、转让、运输或者最终用途所需批准由买方取得，买方不得将产品提供给任何被禁止的主体、目的地或者用途。影响前述声明的任何重大变化发生后，相关方应及时书面通知另一方。
（三）卖方替不可控的供应商和合作伙伴作绝对承诺
冲突矿产、强迫劳动等条款经常要求卖方保证所有层级供应商持续合规、全部冶炼厂取得认证，或者上游主体均不被列入清单。卖方通常只能管理直接供应商，无法持续核实多层级供应链。
审查及修改建议：承诺对象限于卖方及其直接使用的供应商或者分包商。对其他主体仅在合理尽调和实际知悉范围内说明，采用合理努力和风险导向尽调标准，不承诺不可控主体的结果或者未来状态。
示范条款（英文）：
Seller shall maintain reasonable, risk-based procedures designed to promote compliance with applicable laws concerning forced labour, conflict minerals and responsible sourcing within its direct supply chain for the Products. Seller shall use reasonable efforts to require its direct suppliers and subcontractors engaged in performance of this Agreement to comply with such requirements and, to the best of Seller’s knowledge after reasonable due diligence, shall disclose any material non-compliance identified. Seller does not warrant the future conduct or status of any person beyond its reasonable control.
示范条款（中文）：
卖方应针对产品的直接供应链建立合理、风险导向的程序，以促进遵守有关强迫劳动、冲突矿产和负责任采购的适用法律。卖方应尽合理努力要求参与本合同履行的直接供应商和分包商遵守相关要求，并在完成合理尽调后，就其所知披露已经发现的重大不合规事项。卖方不保证其合理控制范围以外任何主体未来的行为或者状态。
（四）审计主体、范围和实施程序由买方单方决定
买方或者其指定第三方如果可以随时进入场所、调取全部资料并公布结果，审计可能超出项目范围、干扰经营或者泄露其他客户及供应商信息。审计机构、标准和措施也不应由买方单方确定。
审查及修改建议：审计限于本合同及明确纳入的供应商行为准则。买方至少提前三十日提交方案并取得书面同意；每年不超过一次，由双方认可的独立机构实施，费用由买方承担，不得干扰经营或者调取无关、受限信息。审计资料及结果均应保密，未经卖方书面同意不得披露或者公布。
示范条款（英文）：
Buyer may, no more than once in any twelve (12)-month period, engage an independent auditor acceptable to both Parties to audit Seller’s compliance with this Agreement and any Supplier Code of Conduct expressly incorporated herein. Buyer shall provide the proposed audit plan, including its scope, period, measures, standards and auditor, at least thirty (30) days in advance, and the audit shall be subject to Seller’s prior written approval. Buyer shall bear all audit costs. The audit shall be conducted during normal business hours without unreasonable interference with Seller’s operations and shall not require disclosure of information unrelated to this Agreement or protected by Seller’s obligations to third parties. Buyer and the auditor shall keep all audit information and results confidential and shall not disclose or publish them without Seller’s prior written consent.
示范条款（中文）：
买方每十二（12）个月最多可以进行一次审计，并应委托双方均认可的独立审计机构，审查卖方遵守本合同及本合同明确纳入的供应商行为准则的情况。买方应至少提前三十（30）日提交包含审计范围、期间、措施、标准和审计机构的完整方案，审计须取得卖方事先书面同意。审计费用由买方承担。审计应在正常营业时间进行，不得不合理干扰卖方经营，也不得要求卖方披露与本合同无关或者受卖方对第三方保密义务约束的信息。买方及审计机构应对全部审计资料和结果保密，未经卖方事先书面同意不得披露或者公布。
（五）追溯资料范围不明且缺少保密限制
发货前提供全供应链资料或者临时增加清单，可能涉及卖方无法取得的多层级信息。追溯资料还包含供应渠道和生产安排，缺少用途及披露限制时，可能被交给无保密义务的第三方或者用于公布审计结果。
审查及修改建议：资料字段、范围和格式应在附件中约定，并确认所列资料足以满足本次交易要求。卖方在提单日后六十五日内提供；买方仅可用于本合同合规审查，审计机构和专业顾问也应承担同等保密义务。
示范条款（英文）：
Seller shall provide the traceability information expressly listed in the agreed Traceability Schedule within sixty-five (65) days after the date of the Bill of Lading. The Parties agree that the information specified in that Schedule shall be sufficient for the traceability purposes of this Agreement. Buyer shall use such information solely for compliance assessment under this Agreement and shall not disclose it, publish any audit result derived from it, or provide it to any third party without Seller’s prior written consent, except to an agreed auditor or professional adviser bound by confidentiality obligations no less protective than those set out herein. Buyer shall compensate Seller for any direct and actual loss arising from a breach of this confidentiality obligation. To the extent available under applicable law, Seller may also seek injunctive or other equitable relief against any actual or threatened unauthorized disclosure.
示范条款（中文）：
卖方应在提单日后六十五（65）日内提供双方约定的《追溯资料清单》中明确列明的信息。双方确认，该清单所列信息足以满足本合同项下的追溯要求。买方仅可为本合同项下的合规评估使用该等信息；未经卖方事先书面同意，买方不得披露该等信息、公布据此形成的任何审计结果，或者将其提供给任何第三方，但双方认可且承担不低于本合同保护程度之保密义务的审计机构或者专业顾问除外。买方违反前述保密义务的，应赔偿卖方因此产生的直接、实际损失。在适用法律允许的范围内，卖方还有权针对已经发生或者可能发生的未经授权披露申请禁令或者其他衡平法救济。
四、担保（Guarantee）条款的范围与实现
（一）卖方对外提供的担保金额和期限超过主合同
买方可能要求卖方母公司担保全部合同义务，将范围扩大至质保费用、第三方索赔和未设上限的损害赔偿，期限延续至质保期结束。这可能突破销售合同责任上限，使担保责任重于主债务。
审查及修改建议：对外担保限于销售合同项下确定且到期未履行的义务，金额不超过合同金额百分之百，采用满足交易需要的最短期限并保留主债务人的抗辩。采用一般保证时，债权人取得针对主债务人的终局裁判或者仲裁裁决，经执行仍未足额受偿后，方可向担保人追索。担保适用中国法，争议提交中国国际经济贸易仲裁委员会在北京仲裁。
示范条款（英文）：
Guarantor’s aggregate liability under this Guarantee shall not exceed one hundred percent (100%) of the Contract Price and shall be limited to the due and unpaid obligations of Seller expressly arising under the Sales Agreement. Guarantor may rely on any defence available to Seller under the Sales Agreement. Buyer may make a demand against Guarantor only after Buyer has obtained a final and binding judgment or arbitral award against Seller in respect of the guaranteed obligations and enforcement against Seller has failed to achieve full satisfaction. This Guarantee shall expire upon full performance of the guaranteed obligations and shall not be extended solely by reason of any warranty period unless Guarantor expressly agrees in writing. This Guarantee shall be governed by and construed in accordance with the laws of the People’s Republic of China. Any dispute arising out of or in connection with this Guarantee shall be submitted to China International Economic and Trade Arbitration Commission (CIETAC) for arbitration in Beijing in accordance with the CIETAC Arbitration Rules. The language of the arbitration shall be English, and the award shall be final and binding.
示范条款（中文）：
担保人在本担保项下承担的累计责任不超过合同金额的百分之百（100%），且仅限于卖方在销售合同项下已经到期而未履行的明确义务。担保人有权主张卖方依据销售合同可以主张的任何抗辩。买方只有在取得针对卖方被担保义务的终局且有约束力的法院裁判或者仲裁裁决，并且针对卖方的执行仍未获得足额清偿后，方可向担保人提出履行要求。担保义务在被担保义务全部履行后终止，除非担保人另行书面同意，不因产品质保期的存在而当然延长。本担保受中华人民共和国法律管辖并依其解释。因本担保引起或者与本担保有关的任何争议，均应提交中国国际经济贸易仲裁委员会（CIETAC），按照其仲裁规则在北京进行仲裁。仲裁语言为英语，裁决为终局裁决并具有约束力。
（二）安慰函措辞被解释为具有担保效力
支持函或者安慰函如果使用“保证履行”“承担付款责任”等表述，可能被理解为担保。文件名称不能排除该风险，出具前仍应核实公司授权和额度，不能以业务函件替代担保审批。
审查及修改建议：只说明母公司当前意向的，应明确不构成保证、合同补偿或者付款承诺。确需担保的，应使用正式文件，写明金额、范围、期限和实现条件，签署前完成授权，签署后完成内部备案。
示范条款（英文）：
This Letter is a statement of the Parent’s present intention only. It does not constitute a guarantee, indemnity, suretyship or other legally binding payment undertaking, and no person shall be entitled to demand payment or performance from the Parent on the basis of this Letter. Any binding guarantee by the Parent must be set out in a separate written instrument specifying its amount, scope, term and enforcement conditions and duly authorized and executed by the Parent.
示范条款（中文）：
本函仅陈述母公司目前的意向，不构成保证、合同补偿、担保或者其他具有法律约束力的付款承诺，任何主体均无权依据本函要求母公司付款或者履行义务。母公司承担任何具有约束力的担保责任，均须另行签署载明担保金额、范围、期限和实现条件，并经母公司适当授权及签署的书面文件。
（三）买方提供的担保缺少主体资格和签约授权证明
要求买方母公司或者关联公司提供担保时，不能只看印章。担保人缺少主体资格、公司授权或者签字权限，或者自身资信不足，文本完整也不能实现预期增信。境外担保人还可能需要注册地内部批准。
审查及修改建议：担保文件应写明设立和存续状态、履行能力、公司授权和签字权限。签署前核对注册及组织文件、授权决议、签字授权和必要的资信资料，不能以合同声明替代文件核验。
示范条款（英文）：
Guarantor represents and warrants that it is duly organized, validly existing and in good standing, or its equivalent, under the laws of its jurisdiction of organization; that it has full corporate power to execute, deliver and perform this Guarantee; that all corporate actions required for such execution, delivery and performance have been duly completed; and that each person signing this Guarantee on its behalf is duly authorized to do so. Upon request, Guarantor shall provide reasonable documentary evidence supporting these representations.
示范条款（中文）：
担保人声明并保证，其已依据注册地法律适当设立、有效存续并处于正常状态或者具有同等法律状态；其具有签署、交付和履行本担保的完整公司权力；签署、交付和履行本担保所需的全部公司行为均已适当完成；代表担保人签署本担保的人员均已取得适当授权。经受益人要求，担保人应提供支持前述声明的合理证明文件。
（四）被担保债务不明确或者不能覆盖主要付款风险
担保函只概括保证买方“履行合同”，却没有对应具体销售合同、订单和付款义务，可能无法确定担保范围；仅担保货款本金，又可能无法覆盖逾期利息、损失补偿和实现债权费用。
审查及修改建议：被担保债务应对应明确的销售合同、订单和修订文件，覆盖到期货款、利息、合同约定的损失补偿及实现债权费用。担保应绝对、不可撤销且无条件，担保人在收到通知后十五日内付款，无须受益人先穷尽其他救济。
示范条款（英文）：
Guarantor absolutely, irrevocably and unconditionally guarantees the due and punctual payment by Buyer of all amounts directly arising from the purchase of Products under the written Sales Agreement, each Purchase Order and any written amendment thereto, including the Contract Price, applicable interest, contractual compensation for loss and damage, and reasonable costs of enforcement. If Buyer fails to pay any amount when due, Guarantor shall pay that amount within fifteen (15) days after receiving Beneficiary’s written demand. Beneficiary shall not be required first to exhaust any remedy against Buyer or enforce any security before making a demand under this Guarantee.
示范条款（中文）：
担保人绝对、不可撤销且无条件地保证买方按时、足额支付因书面销售合同、各项订单及其书面修订文件项下产品采购直接产生的全部款项，包括合同价款、适用利息、合同约定的损失补偿以及实现债权的合理费用。买方未按期支付任何款项时，担保人应在收到受益人书面付款要求后十五（15）日内支付该等款项。受益人在本担保项下提出要求前，无须先穷尽针对买方的救济或者先行实现其他担保物权。
（五）担保期限、破产影响和争议解决约定不完整
担保在交货时即失效，可能无法覆盖后续货款；担保人还可能以买方破产、重整或者合同转让主张责任消灭。通知和争议解决约定缺失，也会增加送达及实现担保的成本。
审查及修改建议：担保持续至全部债务不可撤销地履行完毕，不受买方破产、重整或者清算影响。付款要求以实际收到为准；担保适用中国法，争议提交中国国际经济贸易仲裁委员会在北京仲裁。未经受益人同意，不得转让担保义务。
示范条款（英文）：
This Guarantee shall remain in full force and effect until all Guaranteed Obligations have been irrevocably paid and performed in full and shall not be discharged or impaired by any bankruptcy, insolvency, reorganization, liquidation or similar proceeding affecting Buyer. Any demand or notice shall be in writing and shall take effect upon actual receipt at the address specified by Guarantor, as updated by written notice. Guarantor may not assign any obligation under this Guarantee without Beneficiary’s prior written consent. This Guarantee shall be governed by and construed in accordance with the laws of the People’s Republic of China, without giving effect to any choice-of-law rules that may direct the application of the laws of another jurisdiction. Any dispute arising out of or in connection with this Guarantee shall be submitted to China International Economic and Trade Arbitration Commission (CIETAC) for arbitration in Beijing in accordance with the CIETAC Arbitration Rules. The language of the arbitration shall be English, and the award shall be final and binding. The arbitration costs shall be borne by the unsuccessful Party or, where each Party prevails in part, apportioned by the tribunal in proportion to the outcome.
示范条款（中文）：
本担保持续完全有效，直至全部被担保债务已经不可撤销地足额支付和履行完毕，且不因影响买方的任何破产、资不抵债、重整、清算或者类似程序而解除或者受到影响。任何付款要求或者通知均应采用书面形式，并在担保人于本担保中载明或者通过书面通知更新的地址实际收到时生效。未经受益人事先书面同意，担保人不得转让本担保项下任何义务。本担保受中华人民共和国法律管辖并依其解释，但不适用可能导致其他法域法律适用的法律选择规则。因本担保引起或者与本担保有关的任何争议，均应提交中国国际经济贸易仲裁委员会（CIETAC），按照其仲裁规则在北京进行仲裁。仲裁语言为英语，裁决为终局裁决并具有约束力。仲裁费用由败诉方承担；双方各有胜负的，由仲裁庭根据裁决结果按比例分担。
结语
涉外销售合同审查系列文章正式完结。四篇文章从合同主体和文本规则写到合同履行、责任承担，再到知识产权、合规审计和担保。条款虽多，但是无论国内还是涉外合同审查，都无法偏离一条主线，即“由谁承担义务，义务在什么条件下触发，责任范围有多大，出现争议后如何处理”。
当然，这些文章只是一个“本土”涉外法务总结的合同审查初阶办法。可以作为刚接手相关工作时的参照。这些审查方法和修改建议，我建议更多的用来说服自己，少用来说服业务同事，不用来说服客户。
当过法务的人都知道，刚入职时，我会把各种审查标准、指引、指导书奉为圣旨，但是干久了之后条款设置是否合理，客户意见能否接受，谈判空间还有多大，实际风险还有多大，其实看一眼，心里也有个大概的数了。反而，不能被审查标准这些条条框框所限，毕竟法务的终极目标是成就业务，甚至成为业务，尽量控制自己的表达欲，不要成为业务发展的阻碍。