国际贸易术语解释通则(Incoterms)视频培训

.,Incoterms2010与贸易融资,2011年6月15日,.,目录,Incoterms概述Incoterms与银行国际业务Incoterms2010修订的主要内容Incoterms2010注意点Incoterms2010各术语解析Incoterms与UCP：案例分析,.,Incoterms概述,Incoterms:InternationalCommercialTermsICCrulesfortheuseofdomesticandinternationaltradetermsICCPublicationNo.715Firstpublishedin1936;7Revisions(1953,1967,1976,1980,1990,2000,2010)生效时间：1January2011ICCIncoterms2010相关出版物：ICCGuidetoIncoterms2010ICCPublicationNo.720Incoterms2010WallchartICCPublicationNo.716Incoterms:ICC注册商标,.,Incoterms概述,Incoterms是惯例，买卖双方同意适用后方受其约束规定了买卖双方基本的权利、义务、风险和费用的转移等；谁负责提供货物？谁负责签订运输合同，支付运费及提供运输单据？谁负责保险？谁负责装卸费用？风险何时转移给买方？谁负责进出口清关？,.,Incoterms概述,Incoterms2010生效后，Incoterms2000及此前版本理论上同样可以使用，应说明适用的版本FOBShanghaiIncoterms2010如仅规定DATNewYork或DAPNewYork,未说明适用的版本，则适用Incoterms2010如仅规定CIFNewYork,未说明适用的版本，法官和仲裁员倾向于适用合同成立时已生效的Incoterms最新版本，目前是Incoterms2010,.,Incoterms概述,Incoterms2010未涉及：货物所有权的转移违约的后果及救济合同受阻及不可抗力支付的方式价格的具体构成Incoterms未涵盖合同的全部内容不得与适用法律和公约(CISG等）的强行性规定抵触,.,Incoterms与银行国际业务,应对客户咨询针对不同的运输方式，选择正确的贸易术语针对不同的贸易术语，选择正确可行的支付方式：如适合信用证结算的术语为F组和C组，但EXW和D组理论上也可以信用证结算帮助客户控制货权，防范欺诈：进口采用FOB，出口采用CIF或CFR提单抬头：ToOrderB/Lvs.StraightB/L建议客户及时投保，防范货物灭失风险如F组及CFR,CPT下买方没有保险义务，但为防范风险，建议其及时投保注意：不要擅自改变信用证条款，应建议双方先修改交易合同案例：合同运输方式为空运，贸易术语为FOB。开证行员工认为FOB只适用于海运，空运方式下适用的术语应为FCA,于是建议申请人在信用证中将贸易术语改为FCA，有何不妥？案例：合同约定贸易术语FOB,但规定运费预付，开证行员工认为FOB下应为运费到付，于是建议申请人在信用证中规定提单显示“运费到付”，有何不妥？,.,Incoterms与银行国际业务,贸易融资：未来货权质押、大宗商品进口、供应链融资针对不同的运输方式，选择正确的贸易术语控制货权进口开证：要求受益人提交全套提单，提单抬头toorder进口采用FOB，出口采用CIF，了解承运人的资信要求客户及时投保以及选择合适的险别，并将保单权益转让给融资银行了解风险转移时点，是否取得保险利益InsuranceInterest了解货物所有权何时转移（Incoterms未涉及）单证业务：了解Incoterms对信用证下运输单据、发票等审单标准的影响（见案例分析）业务考试（CDCS）,.,Incoterms与银行国际业务,货物所有权的转移由适用的法律决定（联合国国际货物销售合同公约（CISG）对此未做规定）基本原则英国法买卖双方意图（Intention)，双方在合同中约定划拨（Appropriation)交付（Delivery)交付(Delivery)给承运人的同时卖方保留处分权（RightofDisposal):如CIF术语下采用信用证结算，全套提单，抬头为ToOrder，所有权何时转移？我国合同法交付时转移，除非另有约定。所有权(Property)与物权(Title)区别,.,Incoterms与银行国际业务,风险的转移：双方约定转移时间，如未约定，则：联合国国际货物销售合同公约(CISG)的规定：货交第一承运人我国合同法：货交第一承运人英国法：风险与所有权一起转移Incoterms：适用相关术语的规定保险利益InsuranceInterest对货物有经济利益：所有权、担保权益、保管义务等索赔条件：投保时无须有保险利益，但在损失发生时一定要有保险利益保单：NegotiableForm并背书转让案例：FOB术语，集装箱运输，卖方于6月1日在装运港码头的集装箱堆场将货物交给承运人，并通知买方，买方于当天向保险公司投保。6月3日货物在装船前遇到火灾损毁，买方向保险公司索赔，保险公司拒绝赔付，理由？,.,Incoterms2010修订的主要内容,术语数量从13减至11新增DAT和DAP，替换DEQ及DAF,DES,DDU术语排列结构分类：运输方式适用任何一种或多种运输方式：EXW,FCA,CPT,CIP,DAT,DAP,DDP适用海运或内河运输方式：FAS,FOB,CFR,CIF,.,Incoterms2010修订的主要内容,DeliveredAtTerminal运输终端交货:DAT(insertnamedterminalatportorplaceofdestination)Incoterms2010替换Incoterms2000的DEQThesellerdeliverswhenthegoods,onceunloadedfromthearrivingmeansoftransport,areplacedatthedisposalofthebuyeratanamedterminalatthenamedportorplaceofdestination.Terminal:aquay,awarehouse,acontaineryard,aroad,railoraircargoterminal,.,Incoterms2010修订的主要内容,DeliveredAtPlace目的地交货:DAP(insertnamedplaceofdestination)Incoterms2010替换Incoterms2000的DES,DAF,DDUThesellerdeliverswhenthegoodsareplacedatthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingatthenamedplaceofdestination.DAT与DAP的主要区别：DAT下卖方负责卸货，DAP下卖方不负责卸货；如果买方需要卖方将货物一直运至终端以外的目的地，如内地工厂，建议适用DAP,.,Incoterms2010修订的主要内容,FOB,CFR,CIF风险转移时点：Incoterms2000：越过船舷(PasstheShipsRail)Incoterms2010：装上船(OnBoard)问题：装上船(OnBoard)与越过船舷(PasstheShipsRail)有区别吗？船长通常在货物全部装上船后才出具已装船(OnBoard)提单，在货物装了一半后，船只沉没，此时卖方没有拿到提单，问已装的一半货物的风险是否已转移给买方？,.,Incoterms2010修订的主要内容,FOB,CFR,CIF风险转移时点：续关于OnBoard的几个问题：1000吨货物，装了500吨后，传输设备故障，需维修，第二天才能继续作业。问：已装的500吨是否OnBoard?该500吨的风险是否已转移给买方？是否要等到1000吨完全装上船后才算是OnBoard?FOBTRIMMED,是否要等到平舱（Trimmed）后才算是OnBoard?FOBSTOWED,是否要等到理舱（Stowed）后才算是OnBoard?如果货物只是临时堆放在甲板上，是否算OnBoard?还是要等到装入舱内？不同货物，如原油等，如何确定OnBoard?买卖双方是否应该在合同中约定OnBoard的具体条件，以免争议发生？,.,Incoterms2010修订的主要内容,FOB,CFR,CIF风险转移时点：续关于风险转移时点的一个案例：The“Galatia”(1980)1LloydsRep453案情：CFR交易，装船途中发生火灾，导致已装上船的一部份货物（食糖）受损并要卸回岸上处理掉，船长出了两份提单，一份针对受损的部分，加了批注：“CargocoveredbythisBillofLadinghasbeendischargedKandlaviewdamagedbyfireand/orwaterusedtoextinguishfireforwhichGeneralAveragedeclared.”，买方以不清洁提单为由拒绝接受。买方能否拒绝接受单据和货物？如果是信用证下，开证行对有以上批注的提单能否拒付？如果开证行拒付有效，卖方能否要求买方接受货物并付款？,.,Incoterms2010修订的主要内容,链式销售(StringSales)适应大宗商品销售：如原油，在运输途中数次被转卖卖方必须取得货物（procurethegoods)涉及术语：FAS,FOB,CFR,CIF链式销售中的信用证：单据要求：提单或银行保函保险要求伦敦保险协会货物险条款InstituteCargoClauses(C)条款或类似条款的最低险别建议ICC(A)只规定了CIP和CIF术语下卖方的保险义务最低保险金额：合同规定价格的110%，采用合同货币,.,Incoterms2010修订的主要内容,适用于国内贸易和国际贸易欧盟等自由贸易区美国国内贸易以Incoterms取代UCC中的术语的趋势我国国内贸易？使用说明(GuidanceNote)帮助读者准确高效地选择合适的术语电子讯息(ElectronicRecordorProcedure)与纸质信息同等效力提供安检相关信息(Security-relatedInformation)反恐需要,.,Incoterms2010修订的主要内容,码头作业费(THC)在港口或码头处理或移动货物的费用，多与集装箱有关在A6/B6（费用划分）中予以明确,.,Incoterms2010注意点,几个定义承运人Carrier签约承担运输责任的一方识别承运人的重要性：损失发生时的索赔对象。如大宗商品进口，租船提单下如何识别承运人。交货Delivery货物灭失与损坏的风险从卖方转移至买方Deliveryvs.TakeDelivery交货地PlaceofDeliveryvs.目的地PlaceofDestinationEXW,FCA,DAT,DAP,DDP,FAS,FOB：PlaceofDeliveryCPT,CIP,CFR,CIF：PlaceofDestinationPlaceofDeliveryvs.PlaceofPick-up（买方提取货物）FCA,FAS,FOB：PlaceofDeliveryEXW,DAT,DAP,DDP：PlaceofDeliveryandPlaceofPick-upCPT,CIP,CFR,CIF：PlaceofPick-up交货单据DeliveryDocumentTransportDocumentReceipt包装Packaging满足合同要求的包装适应运输要求的包装,.,Incoterms2010注意点,尽可能对地点和港口做出详细说明，注明适用Incoterms2010FCA38NanshanRoad,Nanjing,ChinaIncoterms2010FOBHuangpuPort,Guangzhou,ChinaIncoterms2010如果没有指明具体的装货点(Point)，卖方可以选择最适合其目的的装货点，如FASDockNo.3HuangpuPort,Guangzhou,ChinaIncoterms2010贸易术语的变形FOBStowed,FOBTrimmedCFRFI,CFRFO,CFRFIO,CFRFIOSFOBLinerterms注意：在改变费用分摊的同时，可能改变风险转移的时点。,.,Incoterms2010注意点,确定为合同项下货物Identifiedasthecontractgoods:英国法：appropriation划拨CISG:identify确定Sub-article67(2):Nevertheless,theriskdoesnotpasstothebuyeruntilthegoodsareclearlyidentifiedtothecontract,whetherbymarkingsonthegoods,byshippingdocuments,bynoticegiventothebuyerorotherwiseIncoterms2010问：进口铁矿石，船上装载的铁矿石属于三个不同的买家，如何identified?如果运输途中部分货物掉入大海，如何分配损失？,.,Incoterms2010各术语解析：概览,Rulesforanymodeormodesoftransport:EXW-ExWorks(namedplaceofdelivery)FCA-FreeCarrier(namedplaceofdelivery)CPT-CarriagePaidTo(namedplaceofdestination)CIP-CarriageandInsurancePaidto(namedplaceofdestination)DAT-DeliveredAtTerminal(namedterminalatportorplaceofdestination)DAP-DeliveredAtPlace(namedplaceofdestination)DDP-DeliveredDutyPaid(namedplaceofdestination)Rulesforseaandinlandwaterwaytransport:FAS-FreeAlongsideShip(namedportofshipment)FOB-FreeOnBoard(namedportofshipment)CFR-CostandFreight(namedportofdestination)CIF-Cost,InsuranceandFreight(namedportofdestination),.,sellersobligations(A),GeneralobligationsofthesellerLicences,authorisations,securityclearancesandotherformalitiesContractsofcarriageandinsuranceDeliveryTransferofrisksAllocationofcostsNoticestobuyerTransportdocumentCheckingpackingmarkingAssistancewithinformationandrelatedcosts,Incoterms2010各术语解析：概览,buyersobligations(B）,GeneralobligationsofthebuyerLicences,authorisations,securityclearancesandotherformalitiesContractsofcarriageandinsuranceTakingdeliveryTransferofrisksAllocationofcostsNoticestosellerProofofdeliveryInspectionofgoodsAssistancewithinformationandrelatedcosts,.,Incoterms2010各术语解析：EXWORKS,EXW(insertnamedplaceofdelivery)Incoterms2010AnymodeormodesoftransportSuitablefordomestictradeDelivery:Thesellermustdeliverthegoodsbyplacingthematthedisposalofthebuyerattheagreedpoint,ifany,atthenamedplaceofdelivery,notloadedonanycollectingvehicleDeliverydocument:ReceiptThebuyerisresponsibleforexportandimportclearanceEXWrepresentstheminimumobligationfortheseller.,.,Incoterms2010各术语解析：FreeCarrier,FCA(insertnamedplaceofdelivery)Incoterms2010AnymodeormodesoftransportSuitableforinternationaltradecomparedwithEXWDelivery:a)Ifthenamedplaceisthesellerspremises,whenthegoodshavebeenloadedonthemeansoftransportprovidedbythebuyer.b)Inanyothercase,whenthegoodsareplacedatthedisposalofthecarrieroranotherpersonnominatedbythebuyeronthesellersmeansoftransportreadyforunloading.Deliverydocument:ReceiptContractofcarriage:buyersobligation,.,Incoterms2010各术语解析：CarriagePaidTo,CPT(insertnamedplaceofdestination)Incoterms2010AnymodeormodesoftransportDelivery:thesellermustdeliverthegoodsbyhandingthemovertothecarrierContractofcarriage:sellersobligationDeliverydocument:transportdocument,.,Incoterms2010各术语解析：CarriageandInsurancePaidTo,CIP(insertnamedplaceofdestination)Incoterms2010AnymodeormodesoftransportDelivery:thesellermustdeliverthegoodsbyhandingthemovertothecarrierContractofcarriage:sellersobligationContractofinsurance:sellersobligationDeliverydocument:transportdocument,.,Incoterms2010各术语解析：DeliveredAtTerminal,DAT(insertnamedterminalatportorplaceofdestination)Incoterms2010AnymodeormodesoftransportDelivery:ThesellermustunloadthegoodsfromthearrivingmeansoftransportandmustthendeliverthembyplacingthematthedisposalofthebuyeratthenamedterminalContractofcarriage:sellersobligationDeliverydocument:transportdocument,.,Incoterms2010各术语解析：DeliveredAtPlace,DAP(insertnamedplaceofdestination)Incoterms2010AnymodeormodesoftransportDelivery:Thesellermustdeliverthegoodsbyplacingthematthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingattheagreedpoint,ifany,atthenamedplaceofdestinationContractofcarriage:sellersobligationDeliverydocument:transportdocument,.,Incoterms2010各术语解析：DeliveredDutyPaid,DDP(insertnamedplaceofdestination)Incoterms2010AnymodeormodesoftransportDelivery:Thesellermustdeliverthegoodsbyplacingthematthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingattheagreedpoint,ifany,atthenamedplaceofdestinationContractofcarriage:sellersobligationDeliverydocument:transportdocumentThesellerisresponsibleforexportandimportclearanceDDPrepresentstheminimumobligationforthebuyer,.,Incoterms2010各术语解析：FreeAlongsideShip,FAS(insertnamedportofshipment)Incoterms2010OnlyforseaorinlandwaterwaytransportDelivery:Thesellermustdeliverthegoodseitherbyplacingthemalongsidetheship(e.g.,onaquayorabarge)nominatedbythebuyeratthenamedportofshipmentorbyprocuringthegoodssodeliveredContractofcarriage:buyersobligationDeliverydocument:receiptortransportdocumentNotsuitableforcontainershipment,FCAsuggested,.,Incoterms2010各术语解析：FreeOnBoard,FOB(insertnamedportofshipment)Incoterms2010OnlyforseaorinlandwaterwaytransportDelivery:ThesellermustdeliverthegoodseitherbyplacingthemonboardthevesselnominatedbythebuyeratthenamedportofshipmentorbyprocuringthegoodssodeliveredContractofcarriage:buyersobligationDeliverydocument:receiptortransportdocumentNotsuitableforcontainershipment,FCAsuggested,.,Incoterms2010各术语解析：CostAndFreight,CFR(insertnamedportofdestination)Incoterms2010OnlyforseaorinlandwaterwaytransportDelivery:ThesellermustdeliverthegoodseitherbyplacingthemonboardthevesselorbyprocuringthegoodssodeliveredContractofcarriage:sellersobligationDeliverydocument:transportdocumentNotsuitableforcontainershipment,CPTsuggested,.,Incoterms2010各术语解析：CostInsuranceandFreight,CIF(insertnamedportofdestination)Incoterms2010OnlyforseaorinlandwaterwaytransportDelivery:ThesellermustdeliverthegoodseitherbyplacingthemonboardthevesselorbyprocuringthegoodssodeliveredContractofcarriage:sellersobligationContractofinsurance:sellersobligationDeliverydocument:transportdocumentNotsuitableforcontainershipment,CIPsuggested,.,Incoterms2010各术语解析：CFRandCIF,英国法律把CIF,CFR视为“单据买卖”(DocumentarySale)卖方提交的单据（发票、提单、保险单据等）必须严格符合合同的要求，否则可能被买方拒收,.,Incoterms2010各术语解析：小结,EXW:卖方责任最小；DDP:买方责任最小EXW,FCA,FAS,FOB,DAT,DAP,DDP交货时风险和费用转移给买方CPT,CIP,CFR,CIF在交货时风险发生转移，但运至目的港或目的地的费用仍由卖方承担除EXW进出口清关由买方负责，DDP进出口清关由卖方负责外，其他术语下卖方负责出口清关，买方负责进口清关任何运输方式：EXW,FCA,CPT,CIP,DAT,DAP,DDP;水运：FAS,FOB,CFR,CIF交货前的费用原则上由卖方承担；除CPT,CIP,CFR,CIF外的其他术语，交货后的费用原则上由买方承担卸货费用明确由卖方承担:DAT，其他术语下卸货费用原则上由买方承担，除非根据运输合同应由卖方承担,.,Incoterms与UCP：案例,案例：信用证：CFREsmeraldasEcuador受益人提交的发票显示：CFREsmeraldasEcuador,Incoterms2000是否构成不符？R695/TA615rev,.,Incoterms与UCP：案例,案例：信用证MT700Field45a：CFREsmeraldasEcuadorIncoterms2010受益人提交的发票显示：CFREsmeraldasEcuador是否构成不符？ISBPPara61:Ifatradetermispartofthegoodsdescriptioninthecredit,orstatedinconnectionwiththeamount,theinvoicemuststatethetradetermspecified,andifthedescriptionprovidesthesourceofthetradeterm,thesamesourcemustbeidentified(e.g.,acreditterm“CIFSingaporeIncoterms2000”wouldnotbesatisfiedby“CIFSingaporeIncoterms”).,.,Incoterms与UCP：案例,案例3：信用证：FOBShanghaiIncoterms2010受益人提交的发票显示的货物价格包括：BankingChargeUSD200,是否不符？FreightUSD3000，是否不符？PackagingChargeUSD300,是否不符？ISBPPara61:Chargesandcostsmustbeincludedwithinthevalueshownagainstthestatedtradeterminthecreditandinvoice.Anychargesandcostsshownbeyondthisvaluearenotallowed.,.,Incoterms与UCP：案例,案例4：信用证：FOBShanghaiIncoterms2010信用证：提单未规定运费预付还是到付受益人提交的提单显示：“FreightCollect”是否构成不符？“FreightPrepaid”是否构成不符？未显示运费预付或到付，是否构成不符？,.,Incoterms与UCP：案例,案例5：信用证：CIFShanghaiIncoterms2010信用证：提单未规定运费预付还是到付受益人提交的提单显示：“FreightCollect”是否构成不符？“FreightPrepaid”是否构成不符？未显示运费预付或到付，是否构成不符？,.,Incoterms与UCP：案例