工业企业国际贸易术语.ppt

Incoterms 国际贸易术语,SCM China,2,Purpose目的 Provide a basic introduction to common Incoterms 初步介绍常用国际贸易术语基本知识 Explain the difference between Incoterms and Title Transfer Terms 解释国际贸易术语和所有权转移术语间的区别 Process过程 Presentation and discussion in 60 minutes 在60分钟内进行介绍并展开讨论 Product结果 Better understanding of what are Incoterms and how they are used in Logistics 进一步理解国际贸易术语及其在物流行业内的应用 Know how to make use of Incoterms in trading, purchasing and sales and the implications to JCI 了解在贸易，采购和销售过程中如何使用国际贸易术语，及其对JCI的影响,Incoterms 3Ps,SCM China,3,What are Incoterms? 何为Incoterms？,International Commercial Terms (Incoterms) specify when, in an International transaction, responsibilities transfer: 在国际贸易过程中，国际贸易术语（Incoterms）包含如下内容： Paying freight costs 支付运费 Risk of Loss (does not indicate insurance coverage) 损失风险（不代表保险） Import/Export Clearance 进出口清关 Incoterms do not specify 国际贸易术语未规定如下内容： Payments terms 支付条款 Title transfer 所有权转移 Payment terms and Title transfer are addressed by negotiated contract 通过协商合同规定的支付条款与所有权转移,SCM China,4,Incoterms Definition定义 Usage使用 Title Transfer Terms所有权转移术语 Definition定义 Duties and Taxes关税和税金 Incoterms Responsibilities Overview Incoterms职责一览 Exworks工厂交货(EXW) Free on Board船上交货(FOB) Free Carrier 货交承运人(FCA) Customs, Insurance and Freight成本加保险费加运费 (CIF) Delivered Duty Paid 完税后交货(DDP) Delivered Duty Unpaid 未完税交货(DDU) Frequently Asked Questions 常见问题,Contents 内容,SCM China,5,Why used Incoterms? 为何使用国际贸易术语？,Recognized by traders around the world 获得全球贸易行业的认可 Recognized by domestic and international courts 获得国内&国际法院的认可 Mitigates disputes with international suppliers 减少与国际供应商间的纠纷 All Purchase Orders issued to international suppliers should include appropriate Incoterms 所有向国际供应商开具的采购订单均必须包含合适的国际贸易术语,SCM China,6,Incoterms Types 国际贸易术语类型,International Chamber of Commerce (ICC) recognizes 13 Incoterms 国际商会认可13条国际贸易术语 Range from包括 Ex works, where buyer assumes all responsibilities to 工厂交货，买方承担所有责任 Delivered Duty Paid, where seller assumes all responsibilities 完税后交货，卖方承担所有责任 JCI Preferred Terms JCI常用条款 China中国 Inbound Ex works or FOB 买进工厂交货或船上交货（指定装运港） Outbound FOB 发出船上交货（指定装运港） NA北美 Inbound Ex works or FOB 买进工厂交货或船上交货（指定装运港） Outbound Ex works 发出船上交货（指定装运港）,SCM China,7,EXW - Ex Works (Named Place) 工厂交货（指定地址） FCA - Free Carriers (Named Place) 货交承运人（指定地址） FAS - Free Alongside Ship (Named Port of Shipment) 船边交货（指定装运港） FOB - Free On Board (Named Port of Shipment) 船上交货（指定装运港） CFR - Cost and Freight (Named Port of Destination) 成本加运费（指定目的港） CIF - Cost, Insurance and Freight( Named Port of Destination) 成本、保险费加运费（指定目的港） CPT - Carriage Paid To (Named Place of Destination) 运费付至（指定目的港）”， CIP - Carriage and Insurance Paid To ( Named Place of Destination) 运费和保险费付至（指定目的港） DAF - Delivered At Frontier (Named Place) 边境交货（指定目的港） DES Delivered Ex Ship ( Named Port of Destination) 目的港船上交货（指定目的港） DEQ Delivered Ex Quay (Named Port of Destination) (买方码头交货价) 目的港码头交货（指定目的港） DDU Delivered Duty Unpaid ( Named Port of Destination) 未完税交货（指定目的港） DDP Delivered Duty Paid ( Named Port of Destination) 完税后交货（指定目的港）,Incoterms Types 国际贸易术语的类型,SCM China,8,Title Transfer Terms 所有权转移术语,Title Transfer Terms Define: 所有权转移术语定义： Who owns the goods商品拥有者 Who owns the risks风险承担者 At which point does this transfer from seller to buyer转移何时从卖方转移到买方 Title Transfer Terms 所有权转移术语 Are not necessarily internationally recognized 并非要求是国际公认的条款 Standards are not used under ICC 标准不被用于ICC Unlike Incoterms, Title Transfer Terms will therefore need to be clearly explained to suppliers and specifically stated in contractual documents. 与国际贸易术语不同，需向供应商详细说明所有权转移条款，并在合同文本中特别定义,SCM China,9,Title Transfer Terms Types 所与权转移术语类型,International courts default is Title Transfer at origin 国际法庭原默认所有权转移自始发地 Therefore buyer owns goods/risks 所以买方承担货权及风险 Recommended preferred Title Transfer Terms推荐使用的所有权转移术语 TTOP (Title Transfer Our Plant) （货物到达工厂时所有权转移） Title transfer when goods arrive at buyers receiving dock 当商品到达买方的收货道口时，所有权被转移 TTOU (Title Transfer On Use)（货物使用时所有权转移） Title transfer when buyer consumes goods 当买方开始消费货物时，所有权被转移 TTOP货物到达工厂时所有权转移 TTOP Term Supplier goods do not come into JCI inventory until received 根据TTOP条款，供应商的货物直至运抵JCI签收后，才视为归JCI所有 Maximize Inventory Turns and Return on Net Assets (RONA) 库存周转率最大化，及净资产收益最大化（RONA） TTOP Is also more consistent with payment terms, for example MNS-2 that start upon receipt of goods TTOP在支付条款方面也具有统一性，例如，MNS-2始于收货起算 TTOP will require seller to delay recognition of the sale and carry inventory longer on their books TTOP要求卖方延迟确认销售，货物售出后，仍较长时间地保留在卖方库存帐簿上,SCM China,10,Incoterms: Duties & Taxes 国际贸易术语：关税&税金,Any time physical goods cross an international border, they must be cleared through Customs of the importing country 无论何时，跨越国界的实体商品必须通过进口国家海关清关才可进入该国 Customs clearance includes the determination of whether any duties and other import-related taxes, fees, and other charges must be paid 清关内容包括确认是否需要缴纳任何关税和其他进口相关的税金/费用/及其他必须缴纳的费用 Even if a custom entry is “duty free”, documentation is usually required to qualify for “duty free” clearance and other import-related taxes, such as VAT, may apply 即使为“免税”入关，通常也需要提交能够证明“免税”清关的相关文件，及缴纳其他进口相关税金，如，可能需要缴纳增值税 The Incoterms assigned to the transaction will determine who is responsible for customs clearance and payment of any duties and other import-related taxes, fees and charges 某笔交易使用的国际贸易术语将决定由买方还是卖方承担清关和任何关税费用，及其他进口相关税金/费用/服务费,SCM China,11,Insurance保险,Cost成本,Risks风险,Documentation文件,Sellers Responsibility卖方责任 Packaging and labeling of goods商品包装及张贴标签 Prepare and release goods for pick-up by buyers nominated forwarder.准备发货给买方指定的承运人,Buyers Responsibility买方责任: Local pick-up and transportation charges in sellers country 取货及卖方国内的运费 Freight - ocean, air & others & port charges运费海运，空运及其他&港口费用 Transportation to buyers premises运至买方工厂 Export documentation, licensing and clearance出口文件，许可和清关文件 Import licensing and clearance进口许可和清关文件 Forwarding Expenses 货代费用 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（危险品申报，预发货检验，熏蒸） Insurance coverage from point of pick up to buyers premises从取货点至到达买方工厂的保险,Seller delivers when he places the goods at the disposal of the Buyer 卖方将货物运至买方指定的地点交货,EXW: Ex Works (named Place) 工厂交货（指定地址）,SCM China,12,FCA : Free Carrier( named place) e.g. Consolidation Center 货交承运人（指定地址），如，集散中心,Documentation,Documentation,Cost,Cost,Risks,Risks,Insurance,Insurance,Sellers responsibility:卖方责任 Packaging and labeling of goods商品包装及张贴标签 Documentation -export clearance, licenses and customs文件准备出口清关，许可及海关所需文件 Transportation of goods to buyer nominated consolidation center将货物运至买方指定的集散中心 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（如危险品申报，预发货检验，熏蒸） Insurance coverage from sellers premises to consolidation center从卖方工厂至集散中心的保险费用,Buyers Responsibility:买方责任 Transportation from consolidation center to port从集散中心至港口的运输 Freight - ocean, air & others & port charges 运费海运，空运 & 其他 & 港口费用 Import licensing and clearance 进口许可和清关 Transportation to buyers premises 运输至买方工厂 Forwarding & consolidation expenses 货代 & 集散费用 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（如，危险材料报关，预发货检验，熏蒸） Insurance coverage from consolidation center to buyers premises从集散中心到买方工厂的保险费用,Seller delivers goods, cleared for export, to the carrier named by Buyer. 卖方发货，出口清关，货物交给买方指定的承运人,SCM China,13,FOB : Free on Board (named port of loading) 船上交货（指定装运港）,Documentation,Documentation,Cost,Cost,Risks,Risks,Insurance,Insurance,Seller delivers when goods pass ships rail at the named port of shipment 卖方发货至始发港口货物越过船舷,Buyers Responsibility: Freight - ocean, air & others运费海运，空运 & 其他 Port charges at port of discharge 卸货港的港口费用 Import licensing and clearance 进口许可证及清关 Transportation to buyers premises运输至买方工厂 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸） Insurance coverage from named port of loading to buyers premises从指定装货港口至买方工厂的保险费用,Sellers responsibility:卖方责任 Packaging and labeling of goods商品包装及张贴标签 Container stuffing and tallying装箱及理货 Documentation export clearance, license, customs出口清关文件，许可证，海关文件 Transportation of goods to ship rail of named port运输货物至指定港口 Port charges at port of loading装货港的港口费用 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸） Insurance coverage from sellers premises to container yard从卖方工厂至集装箱港口的保险费用,International Transportation,SCM China,14,CIF : Cost, Insurance & Freight (named port of destination) 成本、保险费加运费（指定目的港）,Insurance,Insurance,Documentation,Documentation,Inland Carrier,Cost,Cost,Risks,Risks,Seller delivers when the goods arrive the named destination port 买方负责运输至货物抵达卸货港,Sellers responsibility:卖方责任 Packaging and labeling of goods商品包装及张贴标签 Document export clearance, license and customs出口清关文件，许可证和海关所需文件 Haulage of goods to container yard of named port将货物运至指定港口的集装箱码头 Export licensing and clearance出口许可证及清关 Port charges at port of loading装货港的港口费用 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸） Freight - ocean, air or others & port charges at port of loading 运费海运，空运或其他，及在装货港的港口费用 Insurance coverage from suppliers premises to port of destination从供应商工厂至目的港的保险费用,Buyers Responsibility:买方责任 Import licensing and clearance进口许可证及清关 Port charges at port of discharge卸货港港口费用 Transportation to buyers premises运至买方工厂 Miscellaneous logistics expenses (e.g hazardous materials declaration, pre-shipment inspection, fumigation)其他物流费用（危险品申报，预发货检验，熏蒸） Insurance coverage from port of destination to buyers premises从目的港至买方工厂的保险费用,Port & Customs,SCM China,15,DDU: Delivered Duty Unpaid (named place of destination) 未完税后交货(指定目的港),Insurance,Documentation,Documentation,Cost,Risks,Seller delivers goods to Buyer, not cleared for import at named place of destination 卖方将货物运至买方指定目的地，不负责进口清关,Buyers Obligations买方责任 Import license/of clearance.进口许可证及清关 No obligations of insurance.无保险责任 Bears all risks after goods have been delivered.承担到货后的所有风险 Pay all costs relating the goods after they have been delivered 到货后支付所有货物相关成本 Entitled to determine the time within an agreed period.有权在相互同意的期限内决定时间 Accept appropriate delivery order.接受合适的交货单 Import clearance at POD 卸货港进行进口清关 Customs duties关税,Sellers Responsibility卖方责任 Packaging and labeling of goods商品包装及张贴标签 Ocean/Air freight & all transportation costs海运/空运&所有运输成本 Documentation-export clearance,文件出口清关 Insurance of carriage (door-to-door)承运保险（门到门） Export clearance at POL 在装货港进行出口清关 Port charges (Port of loading/Port of discharge)港口费用（装货港/卸货港） Miscellaneous logistics expenses (e.g Hazardous material declaration, fumigation, pre-shipment inspection) 其他物流费用（如，危险品申报，预发货检验，熏蒸）,Port & Customs,SCM China,16,DDP : Delivered Duty Paid (named place of destination)完税后交货（指定目的港）,Insurance,Documentation,Cost,Risks,Seller delivers goods to Buyer, cleared for import, not unloaded on transport at the named place 卖方将货物运至买方，进行进口清关，直至运达指定地点后卸货,Sellers Responsibility卖方责任 Packaging and labeling of goods商品包装及张贴标签 Ocean/Air freight & all transportation costs 海运/空运&及所有运费用 Documentation-export&import clearance license and customs文件进出口清关许可证及海关文件 Insurance of carriage (door-to-door)运输保险费（门到门） Export clearance at POL在装货港处进行出口清关 Import clearance at POD在卸货港处进行进口清关 Customs duties 关税 Port charges (POL&POD) 港口费用（装货港&卸货港） Miscellaneous logistics expenses (e.g Hazardous material declaration, fumigation, pre-shipment inspection)其他物流费用（如，危险材料报关，熏蒸，预发货检验） insurance coverage from point of pick up to buyers premises从取货至到达买方工厂的保险费用,Port & Customs,SCM China,17,DDP Defined DDP定义,DDP= Delivered Duty Paid (named place of destination) 完税后交货（指定目的港） DDP= seller delivers the goods to the buyer, cleared for import and not unloaded from any arriving means of transport at the named place of destination.The seller has to bear all the costs and risks involved in bringing the goods thereto, including where applicable, any “duty” (which includes the responsibility for and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination. DDP术语是指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交予买方，完成交货。贸易术语DDP卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应缴纳的任何“税费”（包括办理海关手续的责任和风险，以及缴纳手续费/关税和其他费用） DDP represent the maximum obligation DDP代表卖方承担最大责任 This term should not be used if the seller is unable to directly or indirectly obtain the import license 若卖方不能直接或间接地取得进口许可证，则不应使用此术语,SCM China,18,DDP Defined DDP定义,However, if the parties wish to exclude from the sellers obligations some of the costs payable upon import of the goods (such as value added tax, VAT), this should be made clear by adding explicit wording to this effect in the contract of sale. 但如果当事方希望将进口时所要支付的部分费用（如增值税）从卖方义务中排出，则应在销售合同中明确写明。 If the parties wish the buyer to bear all risks and costs of the import, the DDU (delivered duty unpaid term) should be used 若当事方希望买方承担进口的风险和费用，则应使用DDU（未完税交货）术语。 When JCI is selling and requested to quote/contract as DDU must involved the tax staff 当JCI进行销售或要求使用DDU报价时，税务必须参与,SCM China,19,Incoterms and Title Transfer Terms 国际贸易术语和所有权转移术语,SCM China,20,Incoterms and Title Transfer Terms 国际贸易术语和所有权转移术语,SCM China,21,EXW (Ex Works) Title and risk pass to buyer including payment of all transportation and insurance cost from the sellers door. Used for any mode of transportation. 工厂交货（EXW） 将权力和风险转移给买方，包括支付从卖方处的所有运费和保险费。可用于任何运输方式。 FCA (Free Carrier) Title and risk pass to buyer including transportation and insurance cost when the seller delivers goods cleared for export to the carrier. Seller is obligated to load the goods on the Buyers collecting vehicle; it is the Buyers obligation to receive the Sellers arriving vehicle unloaded. 货交承运人 （FCA） 将权力和风险转移给买方，包括当卖方办理出口清关手续后将货物交给承运人时的运费和保险费。卖方有责任将货物装上买方的取货车；买方负责收货时卸货。 FAS (Free Alongside Ship) Title and risk pass to buyer including payment of all transportation and insurance cost once delivered alongside ship by the seller. Used for sea or inland waterway transportation. The export clearance obligation rests with the seller 船边交货（FAS）将权力和风险转移给买方，包括供应商将货物卸到船边后的所有运费和保险费。用于海运或内陆水运。出口清关由卖方负责。 FOB (Free On Board) Title and risk pass to buyer including payment of all transportation and insurance cost once delivered on board the ship by the seller. Used for sea or inland waterway transportation. 船上交货（FOB） 权力和义务转移给买方，包括买方将货物装到船上后的所有运费和保险费 For shipments within North America, Incoterms are rarely used. Instead, FOB terms such as “FOB Buyers Plant” are utilized 对于在北美范围内运输，很少使用国际贸易术语。但是会使用例如“FOB买方工厂”的FOB术语,Title, Risk & Responsibility 所有权，风险&责任,SCM China,22,CFR (Cost and Freight) Title, risk and insurance cost pass to buyer when delivered on board the ship by seller who pays the transportation cost to the destination port. Used for sea or inland waterway transportation. 成本加运费（CFR） 当卖方将货物交至船上时，就将所有权/风险和保险费用转移至买方了，此前，卖方支付直至目的港运输费。此术语用于海运或内陆水运。 CIF (Cost, Insurance and Freight) Title and risk pass to buyer when delivered on board the ship by seller who pays transportation and insurance cost to destination port. Used for sea or inland waterway transportation. 成本保险加运费（CIF）当卖方将货物交至船上时，货物所有权和风险就转移至买方，此前，卖方支付直至目的港运输费和保险费。此术语适用于海运或内陆水运。 CIP ( Carriage and Insurance Paid To) Title and risk pass to buyer when delivered to carrier by seller who pays transportation and insurance cost to destination. Used for any mode of transportation. 运费和保险费付至（CIP) 当卖方将货物交给承运人时，货物有所权和风险就转移至买方，此前，卖方支付到达目的地的运费和保险费。此术语适用于任何运输模式。 CPT (Carriage Paid To) Title, risk and insurance cost pass to buyer when delivered to carrier by seller who pays transportation cost to destination. Used for any mode of transportation. 运费付至（CPT）当卖方将货物交至承运人时，货物所有权风险和保险费用均转移至买方，此前，卖方支付到达目的地的运费。此术语适用于任何运输模式。,Title, Risk & Responsibility 所有权，风险 & 责任,SCM China,23,DAF (Delivered at Frontier) Title, risk and responsibility for import clearance pass to buyer when delivered to named border point by seller. Used for any mode of transportation. 边境交货（DAF）当卖方将货物运至指定边境时，货物所有权/风险和进口清关责任都转移至买方。此术语适用于任何运输模式。 DES (Delivered Ex Ship) Title, risk, responsibility for vessel discharge and import clearance pass to buyer when seller delivers goods on board the ship to destination port. Used for sea or inland waterway transportation. 目的港船上交货（DES）当卖方将货物运至目的港船上时，货物所有权/风险和卸船及清关责任转移至买方。此术语适用于海运或内陆水运。 DEQ (Delivered Ex Quay - Duty Paid) Title and risk pass to buyer when delivered on board the ship at the destination point by the seller who delivers goods on dock at destination point cleared for import. Used for sea or inland waterway transportation. 目的港码头交货（DEQ-完税）当卖方将货物运至目的港船上时，货物所有权和风险转移至买方，此前，买方进行进口清关并将货物运至目的地。此术语适用于海运或内陆水运。 DDU (Delivered Duty Unpaid) Title, risk and responsibility of import clearance pass to buyer when seller delivers goods to named destination point. Used for any mode of transportation. Buyer is obligated for import clearance 未完税交付（DDU）当卖方将货物运至目的港时，货物所有权/风险和进口清关的责任转移至买方。此术语适用于任何运输方式。买方负责进行进口清关。 DDP (Delivered Duty Paid) Title and risk pass to buyer when delivers goods to named destination point cleared for import. Used for any mode of transportation. 完税交付（DDP） 当货物运至目的地，且进口清关完毕时，货物所有权和风险转移至买方。此术语适用于任何运输模式。,Title, Risk & Responsibility 所有权，风险 & 责任,SCM China,24,I keep reading about “E“-terms and “C“-terms. What does that mean? 我常看到E组和C组贸易术语。到底是什么意思呢？ Incoterms 2000, like its immediate predecessor, groups the terms in four categories denoted by the first letter in the three-letter abbreviation 国际贸易术语2000版，与之前的版本一样，根据三个字母的缩写词的第一个字母将这些贸易术语分为四类。 Under the “E“-term (EXW), the seller only makes the goods available to the buyer at the sellers own premises. It is the only one of that category. E组术语EXW规定，卖方只