Incoterms术语对比.doc

IncotermsLoad to truckExport- duty paymentTransport to exporters portUnload from truck at the origins portLanding charges at origins portTransport to importers portLanding charges at importers portUnload onto trucks from the importers portTransport to destinationInsuranceEntry - Customs clearanceEntry - Duties and TaxesEXW EX WORKSnamed place）NoNoNoNoNoNoNoNoNoNoNoNo-工厂交货（指定地）是指卖方在其所在处所（工厂、工场、仓库等）将货物提供给买方时，即履行了交货义务。除非另有约定，卖方不负责将货物装上买方备妥的车辆，也不负责出口清关。买方负担自卖方所在处所提取货物至目的地所需的一切费用和风险。因此，这个术语是卖方负担最少义务（minimum obligation）的术语。 如买方不能直接或间接地办理出口手续，则不应使用本术语，而应使用FCA术语。EXW 贸易术语是EX Works（ named place）的缩写，即“工厂交货(指定地点）”。它是指卖方在其所在地(如工场、工厂或仓库等)将备妥的货物交付买方，以履行其交货义务。按此贸易术语成交，卖方既不承担将货物装上买方备妥的运输工具，也不负责办理货物出口清关手续。除另有约定外，买方应承担自卖方的所在地受领货物的全部费用和风险。EXW术语适用于各种运输方式。FCA Free Carrier (named place) YesYesYesNoNoNoNoNoNoNoNoNoThe seller hands over the goods, cleared for export, into the custody of the first carrier (named by the buyer) at the named place. This term is suitable for all modes of transport, including carriage by air, rail, road, and containerised / multi-modal transport.FAS Free Alongside Ship (named loading port) YesYesYesYesNoNoNoNoNoNoNoNoThe seller must place the goods alongside the ship at the named port. The seller must clear the goods for export; this changed in the 2000 version of the Incoterms. Suitable for maritime transport only. FREE ALONGSIDE SHIP（named port of shipment）-船边交货（指定装运港）是指卖方在装运港将货物放置码头或驳船上靠船边，即履行了交货义务。这是指买方必须自该时刻起，负担一切费用和货物灭失或损坏的一切风险。 FAS术语要求买方办理货物出口清关。如买方不能直接或间接地办理出口手续，则不应使用此术语。 本术语只适用于海运或内河运输。FAS 贸易术语是Free Alongside Ship（ named port of shipment）的缩写，即“装运港船边交货（指定装运港）”。它是指卖方把货物运到指定的装运港船边，即履行其交货义务。买卖双方负担的风险和费用均以船边为界，从这时起买方须承担货物灭失或损坏的全部费用和风险。卖方自负费用和风险，取得出口许可或其他官方证件，在需要办理海关手续时，办理货物出口的一切海关手续，并交纳 出口关税 及其他费用。但是，双方当事人如希望买方办理出口清关手续，应在合同中订明。该术语仅适用于 海运 或内河运输。FOB Free on board (named loading port) YesYesYesYesYesNoNoNoNoNoNoNoThe seller must load the goods on board the ship nominated by the buyer, cost and risk being divided at ships rail. The seller must clear the goods for export. Maritime transport only. It also includes Air transport when the seller is not able to export the goods on the schedule time mentioned in the letter of credit. In this case the seller allows a deduction of sum equivalent to the carriage by ship from the air carriage.CFR or CNF Cost and Freight (named destination port) YesYesYesYesYesYesYesNoNoNoNoNoSeller must pay the costs and freight to bring the goods to the port of destination. However, risk is transferred to the buyer once the goods have crossed the ships rail. Maritime transport only.CIF Cost, Insurance and Freight (named destination port) YesYesYesYesYesYesNoNoNoYesNoNoExactly the same as CFR except that the seller must in addition procure and pay for insurance for the buyer. Maritime transport only.CPT Carriage Paid To (named place of destination) YesYesYesYesYesYesNoNoNoNoNoNoThe general/containerised/multimodal equivalent of CFR. The seller pays for carriage to the named point of destination, but risk passes when the goods are handed over to the first carrier. 贸易术语是Carriage and Insurance Paid to ( named place of destination）的缩写, 即“运费、保险费付至（指定目的地）”。它是指卖方应向其指定的承运人交货，支付将货物运至目的地的运费，办理出口清关手续；办理货物运输保险并支付保险费，买方承担货物从交货地点运往目的地的货物灭失或损坏风险。按照2000年国际贸易术语解释通则规定，CIP术语适用于各种运输方式包括多式联运。CIP Carriage and Insurance Paid (To) (named place of destination) YesYesYesYesYesYesNoNoNoYesNoNoThe containerised transport/multimodal equivalent of CIF. Seller pays for carriage and insurance to the named destination point, but risk passes when the goods are handed over to the first carrier.DAF Delivered At Frontier (named place) YesYesYesYesYesYesNoNoNoNoNoNoThis term can be used when the goods are transported by rail and road. The seller pays for transportation to the named place of delivery at the frontier. The buyer arranges for customs clearance and pays for transportation from the frontier to his factory. The passing of risk occurs at the frontier. 边境交货（指定地）是指卖方在毗邻国家关境前的边境指定地和地点提供了经出口清关的货物时，即履行了交货义务。边境一词可用于任何边境，包括出口国边境。因此，在这个术语中确切地指定有关边境的交货地和地点，是极为重要的。 本术语主要用于铁路或公路货物运输，也可适用于其他任何运输方式。DAF 贸易术语是Delivered At Frontier(named place）的缩写，即“边境交货（指定地点）”。是指卖方须在边境指定地点，在毗邻国家海关边界前，将仍处于运输工具上尚未卸下的货物交给买方处置，办妥货物出口清关手续,即完成交货。卖方承担货物交给买方处置前的风险和费用。DAF术语适用于陆地边界交货的各种运输方式。DES Delivered Ex Ship (named port) YesYesYesYesYesYesNoNoNoNoNoNoWhere goods are delivered ex ship, the passing of risk does not occur until the ship has arrived at the named port of destination and the goods made available for unloading to the buyer. The seller pays the same freight and insurance costs as he would under a CIF arrangement. Unlike CFR and CIF terms, the seller has agreed to bear not just cost, but also Risk and Title up to the arrival of the vessel at the named port. Costs for unloading the goods and any duties, taxes, etc are for the Buyer. A commonly used term in shipping bulk commodities, such as coal, grain, dry chemicals - - - and where the seller either owns or has chartered, their own vessel. 目的港船上交货（指定目的港）是指卖方在指定的目的港船上向买方提供了未经进口清关的货物时，卖方即履行了交货义务。卖方必须负担货物运至指定目的港的一切费用和风险。 本术语只适用于海运或内河运输。DES 贸易术语 DES 贸易术语是Delivered Ex Ship（ named port of destination）的缩写，即“目的港船上交货（指定目的港）”。它是指卖方应将货物运至指定的目的港，在目的港船上交给买方处置，即完成交货。卖方承担在目的港卸货之前的一切费用和风险；买方则承担船上货物交由其处置时起的一切费用和风险，其中包括卸货费和办理货物进口的清关手续。DES术语适用于海运或内河运输或多式联运DEQ Delivered Ex Quay (named port) YesYesYesYesYesYesYesNoNoNoNoNoThis is similar to DES, but the passing of risk does not occur until the goods have been unloaded at the port of destination. 目的港码头交货（关税已付）（指定目的港）是指卖方将货物运至指定目的港的码头，经进口清关，可供买方收取时，即履行了交货义务。卖方必须负担货物交至该处的一切风险和费用，包括关税、税捐和其他费用。 如果卖方不能直接或间接地取得进口许可证，本术语则不宜使用。 如果双方当事人愿由买方办理货物清关手续并支付关税，则应使用关税未付字句而不是关税已付，或采用DES术语。 如果双方要求排除卖方负担货物进口时支付某些费用的义务，如增值税（VAT），则应通过加注字句，如目的港码头交货，增值税未付（指定目的港），以使之明确。 本术语只适用于海运或内河运输。DEQ 贸易术语是Delivered Ex Quay Duty Paid（named port of destination）的缩写，即“目的港码头交货(指定目的港）”。它是指卖方在指定的目的港码头将货物交给买方处置，即完成交货。卖方应承担将货物运至指定的目的港并卸至码头的一切风险和费用，但不负责办理进口清关手续。买方负责办理进口清关手续，并支付一切办理海关手续的费用、关税、税款和其他费用；但如果当事人希望卖方负担全部或部分进口时交纳的费用，则应在合同中订明。2000年国际贸易术语解释通则规定，只有当货物经由海运、内河运输或多式联运且在目的港码头卸货时，才能使用DEQ术语。如果当事人希望卖方负担将货物从码头运至 港口 以内或以外的其他地点（仓库、终点站、运输站等）时，则应使用DDU或DDP术语。DDU Delivered Duty Unpaid (named destination place) YesYesYesYesYesYesYesYesYesNoNoNoThis term means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. The goods are not cleared for import or unloaded from any form of transport at the place of destination. The buyer is responsible for the costs and risks for the unloading, duty and any subsequent delivery beyond the place of destination. However, if the buyer wishes the seller to bear cost and risks associated with the import clearance, duty, unloading and subsequent delivery beyond the place of destination, then this all needs to be explicitly agreed upon in the contract of sale. 未完税交货（指定目的地）是指卖方将货物运至进口国的指定地，可供买方收取时，即履行了交货义务。卖方必须负担货物运至该处的费用和风险（不包括关税、税捐和进口时所需支付的其他由当局收取的费用，以及办理海关手续费用和风险）。买方必须负担由于他未及时办理货物进口清关手续而引起的额外费用和风险。 如果双方当事人愿由卖方办理海关手续和负担由此引起的费用和风险，则应就此意思加注字句以使之明确。 如果双方当事人愿在卖方义务中包括货物进口时需支付的某些费用如增值税，则应就此意思加注字句，如未完税交货，增值税已付（指定目的地），以使之明确。DDU 贸易术语是Delivered Duty Unpaid（ named place of destination）的缩写，即“未完税交货（指定目的地）”。它是指卖方在指定的目的地将货物交给买方，承担将货物运至指定目的地的一切费用和风险，不从交货的运输工具上将货物卸下，也不办理进口手续，即完成交货义务。买方负责办理进口清关手续，并支付在目的国进口应缴纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳的手续费、关税和其他费用）和因其未能及时办理货物进口清关手续而引起的费用和风险。如果双方希望由卖方办理海关手续并承担由此而发生的费用和风险，以及在进口时应支付的一切费用，则应在合同中订明。DDU术语适用于各种运输方式。DDP Delivered Duty Paid (named destination place) YesYesYesYesYesYesYesYesYesNoYesYesThis term means that the seller pays for all transportation costs and bears all risk until the goods have been delivered and pays the duty. Also used interchangeably with the term Free Domicile. The most comprehensive term for the buyer. In most of the importing countries, taxes such as (but not limited to) VAT and excises should not be considered prepaid being handled as a refundable tax. Therefore VAT and excises usually are not representing a direct cost for the importer since they will be recovered against the sales on the local