工业企业国际贸易术语.ppt

Incoterms国际贸易术语,SCMChina,2,Purpose目的ProvideabasicintroductiontocommonIncoterms初步介绍常用国际贸易术语基本知识ExplainthedifferencebetweenIncotermsandTitleTransferTerms解释国际贸易术语和所有权转移术语间的区别Process过程Presentationanddiscussionin60minutes在60分钟内进行介绍并展开讨论Product结果BetterunderstandingofwhatareIncotermsandhowtheyareusedinLogistics进一步理解国际贸易术语及其在物流行业内的应用KnowhowtomakeuseofIncotermsintrading,purchasingandsalesandtheimplicationstoJCI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,Incoterms3Ps,SCMChina,3,WhatareIncoterms?何为Incoterms？,InternationalCommercialTerms(Incoterms)specifywhen,inanInternationaltransaction,responsibilitiestransfer:在国际贸易过程中，国际贸易术语（Incoterms）包含如下内容：Payingfreightcosts支付运费RiskofLoss(doesnotindicateinsurancecoverage)损失风险（不代表保险）Import/ExportClearance进出口清关Incotermsdonotspecify国际贸易术语未规定如下内容：Paymentsterms支付条款Titletransfer所有权转移PaymenttermsandTitletransferareaddressedbynegotiatedcontract通过协商合同规定的支付条款与所有权转移,SCMChina,4,IncotermsDefinition定义Usage使用TitleTransferTerms所有权转移术语Definition定义DutiesandTaxes关税和税金IncotermsResponsibilitiesOverviewIncoterms职责一览Exworks工厂交货(EXW)FreeonBoard船上交货(FOB)FreeCarrier货交承运人(FCA)Customs,InsuranceandFreight成本加保险费加运费(CIF)DeliveredDutyPaid完税后交货(DDP)DeliveredDutyUnpaid未完税交货(DDU)FrequentlyAskedQuestions常见问题,Contents内容,SCMChina,5,WhyusedIncoterms?为何使用国际贸易术语？,Recognizedbytradersaroundtheworld获得全球贸易行业的认可Recognizedbydomesticandinternationalcourts获得国内itistheBuyersobligationtoreceivetheSellersarrivingvehicleunloaded.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(FreeAlongsideShip)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostoncedeliveredalongsideshipbytheseller.Usedforseaorinlandwaterwaytransportation.Theexportclearanceobligationrestswiththeseller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(FreeOnBoard)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostoncedeliveredonboardtheshipbytheseller.Usedforseaorinlandwaterwaytransportation.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ForshipmentswithinNorthAmerica,Incotermsarerarelyused.Instead,FOBtermssuchas“FOBBuyersPlant”areutilized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,Riskandinsurefrequent,smalllotdeliveriesatassignedtimes.IfcurrenttermsareDDU,purchasingneedstoevaluatetheTOTALCOSTimpact,notjusttheprice,ofmodifications,pertheexceptionprocess.在这些情况下，JCI采购应获得A/B价格，并与职能部门共同评估总成本。通常，JCI会管理物流成本，通过量的整合获得最优惠的运价(如GOB),并确保以规定的次数进行小批次多频率发货。如果现在使用的条款为DDU，采购部需要根据实际情况评估总成本包，而不仅是变更后的价格。,SCMChina,27,WhydoIncotermsneedrevisingperiodically?为什么国际贸易术语需要定期修订？ThemainreasonistheneedtoadaptIncotermstocontemporarycommercialpractice.Forinstance,inthe1990version,theclausesdealingwiththesellersobligationtoprovideproofofdeliveryallowedpaperdocumentationtobereplacedbye-mailforthatpurposeforthefirsttime.主要原因是需使国际贸易术语能够不断适应当前的贸易实务。例如，在1990年版本中，第一次规定，卖方应负责提供的发货许可文件证明可以用电子邮件替代。WhatdoesittaketouseIncotermscorrectly?怎样能够正确使用国际贸易术语？ICCrecommendsthatIncoterms2000bereferredtospecificallywheneverthetermsareused,togetherwithalocation.Forexample,thetermDeliveredatFrontier(DAF)shouldalwaysbeaccompaniedbyareferencetoanexactplaceandthefrontiertowhichdeliveryistobemade.Topreventmisunderstandings,variationsofthethree-letterIncotermsshouldbestrictlyavoided.ICC建议使用“国际贸易术语2000版”特别提出每一术语应与具体地点相结合。例如，使用“边境交货（DAF）”条款时应必须加上交货的具体地点及具体边界。为避免误解，应严禁避免篡改只有三个字母的国际贸易术语。,FrequentlyAskedQuestions常见问题,SCMChina,28,SellersOutsideChina中国境外卖方NegotiatesIncotermofEXW.-JCIcoulduseitsleverageinthemarketplacetowellmanagefreightcosts,carrier,forwardersandcustomsbrokers.使用EXWJCI通过全球量的整合取得最好的运价，并很好的管理船公司，货运代理公司及报关代理的服务。NegotiateTitleTransferTermofTTOP-“TitleTransferOurPlant”,Toavoidownershipofinventory(I.e.inventoryrecordedonbalancesheet)ofIn-Transit,ToMaximizeInventoryTurnsandhelpourcashflow谈判TTOP”货物到达工厂时所有权转移”，以避免拥有在途库存（如库存纪录入JCI资产表），将库存周转率最大化，提高现金周转率。SellersWithinChina中国境内卖方CurrentNormsituationistermasDD现行标准是DDSuggesttoobtainsuppliersEXWandDDprice(A);GetJCIlogisticscostperpieceprice,calculateDeliveryprice(B)=SuppliersEXW+JCILogisticscostperpieceprice.建议获得供应商的EXW和DD价格（A)；使用JCI的单价物流成本，计算收货价格（B）=供应商的EXW价格+JCI的单价物流成本。EvaluateTotalCostImpactAvs.B,andotherimpact:transportationRisks,JCILogisticsresources(MilkRun,Consolidation.)etc.fortheappropriateincoterms计算总成本包AvsB，及考虑其他影响：运输风险，JCI的物流资源（循环运输，集散运输.）等，选择最适合的贸易条款。NegotiateTitleTransferTermofTTOU-“TitleTransferOnUse”使用TTOU所有权转移术语”产品使用时所有权转移”,IncotermsandTitleTransferTermsDiscussion国际贸易术语和所有权转移术语磋商,SCMChina,29,AppropriateIncoterms(togetherwithdesignateddeliverytransferpoint,asapplicable)andTitleTransferTermsshouldbeclearlyindicatedonthefrontofthepurchaseorder在采购订单开头处应清楚说明适用的国际贸易术语（及设定的所用发货转移点）和所有权转移术语Thefulltitletransferclauseshouldbeincludedonthefrontofthepurchaseorder.采购订单开头处应包含完整的所有权转移术语。Aparenthetical“(Incoterms2000)”shouldbeusedonthefrontofthepurchaseorderaftertheIncotermsdesignation.在采购订单开头处国际贸易术语设定后应加入“国际贸易术语2000版”说明InvoicesshouldalsoincludeadesignationofIncotermtermandtitletransferterm.在国际贸易术语和所有权转移术语的设定中应包含发票信息。,PurchaseOrderDesignation采购订单设定,SCMChina,30,Questions？,Quiz,SCMChina,31,Quiz,True(T)orFalse(F)(2pointsper)FCAElPasoBuyerpaytheCustomsclearancefee()FOBLABuyerpaytheOriginPortCharge()CIFShanghaiRiskpasstobuyerwhendischargedatShanghaiport()DDUCQJCRiskpasstoCQJCwhendeliveredonboardtheshipatCQPort()CFRXingangRiskpasstobuyerwhendeliveredonboardtheshipbyseller()FCAGeelTTOP(CQJCisthebuyer)CQJCacquiretheriskoflosswhendeliveredatCQJC()Sellerisresponsibletofileaclaimfortheloss/damageintransit()Paymentterm60daysundertermFCA(Geel)TTOP,datestartfromwhendeliveredatGeel()FCAOrigin