倘進口託收指示中，加註"PLEASE HAVE THE DRAFT AVALIZED BY YOUR GOOD BANK"且代收銀行與進口商無任何授信往來，代收銀行應如何處置較妥適？

託收指示加註PLEASE HAVE THE DRAFT AVALIZED BY YOUR GOOD BANK,係要求代收銀行於匯票上加簽保證,等同由代收行承擔進口商到期不付款之信用風險,屬授信行為;本題代收銀行與進口商並無任何授信往來,且依URC522銀行對託收或託收指示本無承作義務,故應先請託收銀行取消該指示始予承作,(D)最為妥適。(A)逕予承兌交單、(B)另加保證付款,均係在無額度下逕行曝險;(C)代收銀行更不宜代進口商承兌匯票,否則承兌人之付款責任將落在銀行本身。