國際貨物買賣中，參與貨物買賣的當事者眾，特別是貨物買賣後，出賣人可能於運送中，將貨物多次轉賣，使海上保險關係趨於複雜，若此時保險事故發生如何確定誰有保險金給付請求權，主要是以「誰是保險利益存在主體」為判斷標準，因此海上保險契約之被保險人要獲得賠償，必須損害發生時，對保險標的物具有保險利益。我國關於海上保險利益是適用保險法的規定。保險法第17 條規定:「『要保人』」或『被保險人』對保險標的物無保險利益者，保險契約失其效。」就國際貿易實務中特別是FOB 與CIF 貿易條件下，要求「要保人」於損害發生時有保險利益，與英國海上保險利益僅存在於「被保險人」之規定相違，有修法改進必要。保險利益轉讓是指在保險契約有效期間內，要保人將保險利益轉讓與他人之法律行為，而保險契約轉讓(assignment of contract of insurance)是指保險當事人整體法律地位(利益與義務)的轉讓，如繳交保險費，故二者轉讓性質不同。國際貿易買賣中，保險單隨同載貨證券移轉，與經由海上運輸之貨物分離，會造成貨物之危險是否移轉之問題。海上貨物風險是指價金風險而非給付的風險，亦是貨物因不可歸責於當事人之事由，致毀損滅失，價金風險由誰負擔的問題?若貨物風險已移轉至買方
時發生毀損滅失(給付風險實現)，依CISG 1980第67與68條、INCOTERMS 2010與ULIS 規定，價金風險由買方承擔。無論損失與否條件保險(Lost or not lost)條款在英國MIA 1906 第6條第1款後段有明文，通常僅限於適用海上貨物「滅失」的情形。吾人認為依據英國MIA 1906第6條第1款後段內容\"損失(Loss)"之意義與風險的內涵應包含「損害」在內，並不限於「滅失」的狀況，如此才與條款之立法目的相符。

There are several sellers and buyers involved in the international trade.
In particular, the seller probably puts the goods into repeated resale during the process of shipment, consequently resulting in the complicated relation at the aspect of marine insurance. In the event of occurrence of any insured accident, the criterion for deciding who is granted the right to claim for insurance benefit is that “who is the subject with the effective insurance interests”. Therefore, in order to acquire the benefit based on the marine insurance contract, the insurant should basically possess the insurable interests with regard to the subject-matter insured when damage is incurred. In Taiwan, the Insurance Act is applicable to the marine insurance interests. Article 17 of the Act stipulates, “If the proposer or insured has no insurable interest in the subject matter insured, the insurance contract shall become void.” With respect to the practice of international trade, especially that under the terms of FOB and CIF, the Act states that the proposer has the insurance interest upon occurrence of the damage. The statement conflicts with the British law which stipulates that the marine insurance interest is only granted to the “insured”. It is deemed necessary to amend the aforementioned article. Assignment of insurable interest means the legal behavior of the proposer to assign the insurance interest to another party. Assignment of insurance contract means assignment of the entire legal status (interests and duties) of the parties involved in the contract, such as payment for the premium. The nature is different between both types of the foregoing assignment. As to assignment of insurance policy in the international trade, the policy is transferred with bill of lading, separating from the cargo. The situation probably results in the issue of whether the risk to the cargo is transferred accordingly. The risk to the marine cargo lies in the risk to the cargo value instead of that to payment. In other words, it is the issue that
who shall assume responsibility for the risk to cargo value when the cargo is destroyed or completely destructed due to a certain event for which the parties concerned assume no responsibility. If the cargo is destroyed or completely destructed after the risk to the cargo is passed to the buyer (that is, the risk to payment being realized), the buyer shall become responsible for the risk to the cargo value as stipulated by Articles 67 & 68 of CISG 1980, INCOTERMS 2010 and UISG. “Lost or not lost” provision as revealed in the rear part of paragraph 1 of Article 6 of the British MIA 1906 is usually applicable to “completed destruction” of the cargo only, exclusive of “damage”. It is deemed herein that with reference to the stipulation of the rear part of paragraph 1 of Article 6 of the British MIA 1906, “loss” and risk should be contained in “damage” in meaning, but not limited to the occurrence of “completed destruction” so as to be in conformity to the legislation target of the aforesaid Article.