国际贸易实务教学辅助材料

国际贸易实务国际贸易实务 教教 学学 辅辅 助助 资资 料料 上海对外贸易学院国际经贸学院国际贸易实务教研室 2009 年 5 月 2 目目 录录 1 贸易术语贸易术语 3 1 1 Incoterms 3 1 2 Responsibility Charges 10 2 信用证信用证 14 2 1 信用证开证申请书信用证开证申请书 14 2 2 信用证示例信用证示例 20 2 3 操作题操作题 信用证分析信用证分析 29 2 4 信用证软条款信用证软条款 31 2 5 操作题操作题 信用证审证信用证审证 32 3 合同的磋商与订立合同的磋商与订立 35 3 1 交易磋商示例交易磋商示例 35 3 2 操作题操作题 出口合同的磋商与拟定出口合同的磋商与拟定 46 3 1 贸易术语贸易术语 1 1 Incoterms Working groups Commission on Commercial Law and Practice CLP Task Force on Incoterms Task Force on Electronic contracting Incoterms are standard trade definitions most commonly used in international sales contracts Devised and published by the International Chamber of Commerce they are at the heart of world trade IncotermsIncoterms productsproducts Incoterms 2000 Guide to Incoterms 2000 Incoterms 2000 Multimedia Expert Incoterms 2000 Wall Chart Incoterms Questions Answers Incoterms 2000 A Forum of Experts Among the best known Incoterms are EXW Ex works FOB Free on Board CIF Cost Insurance and Freight DDU Delivered Duty Unpaid and CPT Carriage Paid To ICC introduced the first version of Incoterms short for International Commercial Terms in 1936 Since then ICC expert lawyers and trade practitioners have updated them six times to keep pace with the development of international trade 4 Most contracts made after 1 January 2000 will refer to the latest edition of Incoterms which came into force on that date The correct reference is to Incoterms 2000 Unless the parties decide otherwise earlier versions of Incoterms like Incoterms 1990 are still binding if incorporated in contracts that are unfulfilled and date from before 1 January 2000 Versions of Incoterms preceding the 2000 edition may still be incorporated into future contracts if the parties so agree However this is course is not recommended because the latest version is designed to bring Incoterms into line with the latest developments in commercial practice The English text is the original and official version of Incoterms 2000 which have been endorsed by the United Nations Commission on International Trade Law UNCITRAL Authorized translations into 31 languages are available from ICC national committees Correct use of Incoterms goes a long way to providing the legal certainty upon which mutual confidence between business partners must be based To be sure of using them correctly trade practitioners need to consult the full ICC texts and to beware of the many unauthorized summaries and approximate versions that abound on the web ICC now publishes a brief introduction to Incoterms on a new special section of its website The section does not provide all the answers but will help understanding of what Incoterms are for and how they are organized We describe how to order Incoterms in the original English version and many of the world s main languages from ICC Publishing in Paris and New York or ICC national committees around the world The site includes for the first time the Preambles to each term in read only format The Preambles explain the areas the terms cover but do not spell out the obligations of buyer and seller information that can be obtained only by consulting the full published texts of the 13 Incoterms As the guardian and originator of Incoterms ICC has a responsibility to consult regularly all parties interested in international trade to keep Incoterms relevant efficient and up to date This is a long and costly process for ICC which is a non governmental self financed organization The work is financed out of sales of Incoterms 2000 and related publications which are protected by copyright Understanding Incoterms Incoterms are standard trade definitions most commonly used in international sales contracts Devised and published by the International Chamber of Commerce they are at the heart of world trade 5 Among the best known Incoterms are EXW Ex works FOB Free on Board CIF Cost Insurance and Freight DDU Delivered Duty Unpaid and CPT Carriage Paid To ICC introduced the first version of Incoterms short for International Commercial Terms in 1936 Since then ICC expert lawyers and trade practitioners have updated them six times to keep pace with the development of international trade Most contracts made after 1 January 2000 will refer to the latest edition of Incoterms which came into force on that date The correct reference is to Incoterms 2000 Unless the parties decide otherwise earlier versions of Incoterms like Incoterms 1990 are still binding if incorporated in contracts that are unfulfilled and date from before 1 January 2000 Versions of Incoterms preceding the 2000 edition may still be incorporated into future contracts if the parties so agree However this is course is not recommended because the latest version is designed to bring Incoterms into line with the latest developments in commercial practice The English text is the original and official version of Incoterms 2000 which have been endorsed by the United Nations Commission on International Trade Law UNCITRAL Authorized translations into 31 languages are available from ICC national committees Correct use of Incoterms goes a long way to providing the legal certainty upon which mutual confidence between business partners must be based To be sure of using them correctly trade practitioners need to consult the full ICC texts and to beware of the many unauthorized summaries and approximate versions that abound on the web ICC now publishes a brief introduction to Incoterms on a new special section of its website The section does not provide all the answers but will help understanding of what Incoterms are for and how they are organized We describe how to order Incoterms in the original English version and many of the world s main languages from ICC Publishing in Paris and New York or ICC national committees around the world The site includes for the first time the Preambles to each term in read only format The Preambles explain the areas the terms cover but do not spell out the obligations of buyer and seller information that can be obtained only by consulting the full published texts of the 13 Incoterms As the guardian and originator of Incoterms ICC has a responsibility to consult regularly all parties interested in international trade to keep Incoterms relevant efficient and up to date This is a long and costly process for ICC which is a non governmental self financed organization The work is financed out of sales of Incoterms 2000 and related publications which are protected by copyright ICC trademark and copyright notice 6 Incoterms is an ICC trademark registered in the European Union and elsewhere The text of Incoterms in whole or in part is subject to ICC s copyright The copyright covers the Introduction the Preambles and the Seller s and Buyer s Obligations Other related ICC publications in printed or electronic form are also subject to copyright ICC protects its trademark and copyright ownership Only the original texts of Incoterms are to be considered as authoritative for incorporation into sales contracts When quoting Incoterms correctly for example FCA Incoterms 2000 traders throughout the world are referring to the same set of rules This is one essential reason why ICC is vigilant in protecting its copyright ICC may authorize the reproduction of Incoterms texts in whole or in part in printed or electronic form subject to conditions established by Click here to send a mail These will normally include payment of a fee Authorization will not in any circumstances be given for reproduction of Incoterms on the public Internet either in the official English language version or an authorized translation Permission to reproduce in whole or in part any authorized translation of Incoterms and related publications must be obtained from the relevant ICC national committee For example ICC Deutschland may authorize the reproduction of the German translation of Incoterms 2000 subject to its own conditions which will normally include payment of a fee Preambles to Incoterms 2000Preambles to Incoterms 2000 Incoterms 2000 provides Preambles explaining the function of each Incoterm These are reproduced in full for visitors to this site For example the Preamble to FAS FREE ALONGSIDE SHIP states that under FAS the seller delivers when the goods are placed alongside the vessel at the named port of shipment The buyer has to bear all costs and risks of loss of or damage to the goods from that moment Click on any of the 13 terms listed below and read a concise definition from the Preambles to Incoterms 2000 Several of the Preambles marked below with an include a footnote referring to the Introduction Click anywhere on those pages to view the relevant part of the Introduction Please note that the terms will appear on your screen in read only format and so cannot be copied or printed EXW EX WORKS named place FCA FREE CARRIER named place FAS FREE ALONGSIDE SHIP named port of shipment 7 FOB FREE ON BOARD named port of shipment CFR COST AND FREIGHT named port of destination CIF COST INSURANCE AND FREIGHT named port of destination CPT CARRIAGE PAID TO named place of destination CIP CARRIAGE AND INSURANCE PAID TO named place of destination DAF DELIVERED AT FRONTIER named place DES DELIVERED EX SHIP named port of destination DEQ DELIVERED EX QUAY named port of destination DDU DELIVERED DUTY UNPAID named place of destination DDP DELIVERED DUTY PAID named place of destination ICC recommends that Incoterms 2000 be referred to specifically whenever the terms are used together with a location For example the term Delivered at Frontier DAF should always be accompanied by a reference to an exact place and the frontier to which delivery is to be made Here are three examples of correct use of Incoterms FCA Kuala Lumpur Incoterms 2000 FOB Liverpool Incoterms 2000 DDU Frankfurt Schmidt GmbH Warehouse 4 Incoterms 2000 The 13 Incoterms FAQs about the basics Why Incoterms Incoterms are international rules that are accepted by governments legal authorities and practitioners worldwide for the interpretation of the most commonly used terms in international trade They either reduce or remove altogether uncertainties arising from differing interpretations of such terms in different countries What do they cover The scope of Incoterms is limited to matters relating to the rights and obligations of the parties 8 to the contract of sale with respect to the delivery of goods sold but excluding intangibles like computer software What are the 13 Incoterms Each Incoterm is referred to by a three letter abbreviation Here is a complete list with the meanings spelled out Click on any of the 13 terms listed below and read a concise definition from the Preambles to Incoterms 2000 Several of the Preambles marked below with an include a footnote referring to the Introduction Click anywhere on those pages to view the relevant part of the Introduction EXW EX WORKS named place FCA FREE CARRIER named place FAS FREE ALONGSIDE SHIP named port of shipment FOB FREE ON BOARD named port of shipment CFR COST AND FREIGHT named port of destination CIF COST INSURANCE AND FREIGHT named port of destination CPT CARRIAGE PAID TO named place of destination CIP CARRIAGE AND INSURANCE PAID TO named place of destination DAF DELIVERED AT FRONTIER named place DES DELIVERED EX SHIP named port of destination DEQ DELIVERED EX QUAY named port of destination DDU DELIVERED DUTY UNPAID named place of destination DDP DELIVERED DUTY PAID named place of destination What does it take to use Incoterms correctly ICC recommends that Incoterms 2000 be referred to specifically whenever the terms are used together with a location For example the term Delivered at Frontier DAF should always be accompanied by a reference to an exact place and the frontier to which delivery is to be made To prevent misunderstandings variations of the three letter Incoterms should be strictly avoided Here are three examples of correct use of Incoterms FCA Kuala Lumpur Incoterms 2000 9 FOB Liverpool Incoterms 2000 DDU Frankfurt Schmidt GmbH Warehouse 4 Incoterms 2000 Why do Incoterms need revising periodically The main reason is the need to adapt Incoterms to contemporary commercial practice For instance in the 1990 version the clauses dealing with the seller s obligation to provide proof of delivery allowed paper documentation to be replaced by e mail for t hat purpose for the first time Can you name some main innovations in Incoterms 2000 They take account of international traders growing reliance on intermodal transport Increased use of FCA Free Carrier prompted ICC to simplify delivery obligations under this term A further advantage of the new Incoterms is that they clearly allocate the loading and unloading requirements of both buyer and seller Two other changes are worth mentioning Under FAS FREE ALONGSIDE SHIP the seller is required to clear the goods for export This is a reversal from previous Incoterms versions which required the buyer to arrange for export clearance Under DEQ DELIVERED EX QUAY the buyer is required to clear the goods for import and to pay for all formalities duties taxes and other charges upon import This is a reversal from previous Incoterms versions which required the seller to arrange for import clearance I keep reading about E terms and C terms What does that mean Incoterms 2000 like its immediate predecessor groups the terms in four categories denoted by the first letter in the three letter abbreviation Under the E term EXW the seller only makes the goods available to the buyer at the seller s own premises It is the only one of that category Under the F terms FCA FAS and FOB the seller is called upon to deliver the goods to a carrier appointed by the buyer Under the C terms CFR CIF CPT and CIP the seller has to contract for carriage but without assuming the risk of loss or damage to the goods or additional costs due to events occurring after shipment or dispatch Under the D terms DAF DES DEQ DDU and DDP the seller has to bear all costs and risks needed to bring the goods to the place of destination All terms list the Seller s and the Buyer s obligations The respective obligations of both parties have been grouped under up to 10 headings where each heading on the seller s side mirrors the equivalent position of the buyer Examples are Delivery Transfer of risks Division of costs This layout helps the user to compare the parties respective obligations under each Incoterm 10 1 2 Responsibility Charges Group E Departure Group F Main Carriage Unpaid ServiceEXW EXWORKS FCA FREE CARRIER FAS FREE ALONGSIDE SHIP FOB FREE ONBOARD VESSEL Responsibility Charges Responsibility Charges Responsibility Charges Responsibility Charges WAREHOUSE STORAGE AT POINT OF ORIGIN SELLER SELLER SELLER SELLER WAREHOUSE LABOR CHARGE AT POINT OF ORIGIN SELLER SELLER SELLER SELLER EXPORT PACKING SELLER SELLER SELLER SELLER LOADING AT POINT OF ORIGIN BUYER SELLER SELLER SELLER INLAND FREIGHT BUYER BUYER SELLER SELLER PORT RECEIVING CHARGES BUYER BUYER SELLER SELLER TRANSPORT DOCUMENTS BUYER BUYER BUYER BUYER EXPORT CLEARANCE BUYER SELLER SELLER SELLER LOADING ON OCEAN CARRIER BUYER BUYER BUYER SELLER OCEAN AIR FREIGHT BUYER BUYER BUYER BUYER CHANGES IN FOREIGN PORT AIRPORT BUYER BUYER BUYER BUYER CUSTOMS DUTIES AND TAXES ABROAD BUYER BUYER BUYER BUYER DELIVERY CHARGES TO FINAL DESTINATION BUYER BUYER BUYER BUYER GROUP E MAIN CARRIAGE UNPAID Regardless of the incoterms in use the seller must supply the goods as agreed in the contract of sale together with such evidence of conformity as may be required by the contract Regardless of the incoterms in use the buyer must take receipt and pay for the goods delivered as provided in the contract The payment of the forwarder s fees is sometimes controversial depending on the contract of sale Risk of loss or damage is transferred from seller to buyer when goods have been delivered to the carrier Responsibility may be either the buyer or seller This chart is based on International Rules for the interpretation of trade terms as published by the ICC 2000 Schenker International Inc is not responsible for any typographical errors 11 Copyright 2001 2002 Schenker Inc All Rights Reserved Group C Main Carriage Paid ServiceCFR COST FREIGHT CIF COST INSURANCE FREIGHT CPT CARRIAGE PAID TO CIP CARRIAGE INSURANCE PAID TO Responsibility Charges Responsibility Charges Responsibility Charges Responsibility Charges WAREHOUSE STORAGE AT POINT OF ORIGIN SELLER SELLER SELLER SELLER WAREHOUSE LABOR CHARGE AT POINT OF ORIGIN SELLER SELLER SELLER SELLER EXPORT PACKINGSELLER SELLER SELLER SELLER LOADING AT POINT OF ORIGIN SELLER SELLER SELLER SELLER INLAND FREIGHTSELLER SELLER SELLER SELLER PORT RECEIVING CHARGESSELLER SELLER SELLER SELLER TRANSPORT DOCUMENTSELLER SELLER SELLER SELLER EXPORT CLEARANCESELLER SELLER SELLER SELLER LOADING ON OCEAN CARRIER SELLER SELLER SELLER SELLER OCEAN AIR FREIGHTSELLER SELLER SELLER SELLER CHANGES IN FOREIGN PORT AIRPORT BUYER BUYER SELLER SELLER CUSTOMS DUTIES AND TAXES ABROAD BUYER BUYER BUYER BUYER DELIVERY CHARGES TO FINAL DESTINATION BUYER BUYER BUYER BUYER GROUP C MAIN CARRIAGE PAID Regardless of the incoterms in use the seller must supply the goods as agreed in the contract of sale together with such evidence of conformity as may be required by the contract Regardless of the incoterms in use the buyer must take receipt and pay for the goods delivered as provided in the contract 12 The payment of the forwarder s fees is sometimes controversial depending on the contract of sale Risk of loss or damage is transferred from seller to buyer when goods have been delivered to the carrier Responsibility may be either the buyer or seller This chart is based on International Rules for the interpretation of trade terms as published by the ICC 1990 Schenker International Inc is not responsible for any typographical errors Copyright 2001 2002 Schenker Inc All Rights Reserved Group D Arrival ServiceDAF DELIVERED AT FRONTIER DES DELIVERED EX SHIP DEQ DELIVERED EX QUAI