国际贸易术语大全(ppt 69页).ppt

第二节国际贸易术语,INTERNATIONALTRADETERMS,一、概述,1、INCOTERMS只限于销售合同当事人权利义务中的一部分内容，不能涵盖全部；只涉及“有形”货物买卖问题而不涉及“无形”货物；2、INCOTERMS具有任意性；3、INCOTERMS中买卖双方的权利义务是以对应方式呈现的。,Theglobaleconomyhasgivenbusinessbroaderaccessthaneverbeforetomarketsalloverthewold.Goodsaresoldinmorecountries,inlargequantities,andingreatervariety.Butasthevolumeandcomplexityofglobalsalesincrease,sodopossibilitiesformisunderstandingsandcostlydisputeswhensalecontractsarenotadequatelydrafted.TheIncotermsrules,theICCrulesontheuseofdomesticandinternationaltradetermsfacilitatetheconductofglobaltrade.ReferencetoanIncoterms2010ruleinasalecontractclearlydefinesthepartiesrespectiveobligationsandreducestheriskoflegalcomplications.,SincethecreationoftheIncotermsrulesbyICCin1936,thisgloballyacceptedcontractualstandardhasbeenregularlyupdatedtokeeppacewiththedevelopmentofinternationaltrade.TheIncotermsrulesexplainasetofthree-lettertradetermsreflectingbusiness-to-businesspracticeincontractsforthesaleofgoods.TheIncotermsrulesdescribemainlythetasks,costsandrisksinvolvedinthedeliveryofgoodsfromsellerstobuyers.,AsintheIncotermsrules,thesellersandbuyersobligationsarepresentedinmirrorfashion,reflectingundercolumnAthesellersobligationsandundercolumnBthebuyersobligations.Theseobligationscanbecarriedoutpersonallybythesellerorthebuyerorsometimes,subjecttotermsinthecontractortheapplicablelaw,throughintermediariessuchascarriers,freightforwardersorotherpersonsnominatedbythesellerorthebuyerforaspecificpurpose.,4、对INCOTERMS2000做简要介绍,INCOTERMS2000共13个术语，分为E、F、C、D四组，排列顺序呈现出买方义务越来越小、卖方义务越来越大的特点。INCOTERMS2010的主要变化：（1）术语分类进行了调整（2）数量由原来的13种变为11种（3）E、F、C组贸易术语从内容看与2000相比变化不大,二、如何使用INCOTERMS2010,1、在买卖合同中写入国际贸易术语解释通则2010的术语2、选择合适的国际贸易术语。3、尽可能对地点和港口做出详细说明。4、切忌国际贸易术语并没有给你一个完整的买卖合同,二、HowtousetheIncoterms2010rules,1.IncorporatetheIncoterms2010rulesintoyourcontractofsaleIfyouwanttheIncoterms2010rulestoapplytoyourcontract,youshouldmakethisclearinthecontract,throughsucnwordsas,”thechosenIncotrermsruleincludingthenamedplace,followedbyIncoterms2010”.2.ChoosetheappropriateIncotermsrule,3.SpecifyyourplaceorportaspreciselyaspossibleThechosenIncotermsrulecanworkonlyifthepartiesnameaplaceorport,andwillworkbestifthepartiesspecifytheplaceorportaspreciselyaspossible.Agoodexampleofsuchprecisionwouldbe:”FCA38CoursAlbert1er,Paris,FranceIncoterms2010”.4.RemenberthatIncotermsrulesdonotgiveyouacompletecontractofsale.,三、Incoterms2010术语专用词解释,承运人：在Incoterms2010rules中，承运人是签约承担运输责任的一方。海关手续：指为遵守任何适用的海关规定所需满足的要求，并可包括各类文件、安全、信息或实物检验的义务。交货：在贸易法律与实务中，此概念有多种涵义。但在Incoterms2010术语中，它所指的是货物灭失与损坏的风险从卖方转移至买方的点,交货凭证：此词现为A8的标题。它是指证明已交货的凭证。在Incoterms2010许多术语中，交货凭证是运输凭证或对应的电子记录。但是，在使用EXW、FCA、FAS和FOB时，交货凭证可能仅仅是一张收据。交货凭证也会有其他作用，比如作为支付安排的构成部分。电子记录或程序：由一条或多条电子信息组成的整套信息，同时如适用时与对应的纸质凭证具有同等效力。,包装：此词可用于不同目的：1）为满足买卖合同的要求对货物进行包装。2）为适应运输需要对货物进行包装。3）在集装箱或其他运载工具中装载包装好的货物。在Incoterms2010术语中，包装所指的是以上第一种和第二种情况。国际贸易术语解释通则2010中的术语不涉及各方在集装箱内的装载义务，因此，如需要的话，各方应在买卖合同中作出约定。,Carrier:ForthepurposeoftheIncoterms2010rules,thecarrieristhepartywithwhomcarriageiscontracted.Customsformalities:Thesearerequirementstobemetinordertocomplywithanyapplicablecustomsregulationsandmayincludedocumentary,security,informationorphysicalinspectionobligations.Delivery:Thisconcepthasmultiplemeaningsintradelawandpractice,butintheIncoterms2010rules,itisusedtoindicatewheretheriskoflossofordamagetothegoodspassesfromthesellertothebuyer.,Deliverydocument:ThisphraseisnowusedastheheadingtoarticleA8.Itmeansadocumentusedtoprovethatdeliveryhasoccurred.FormanyoftheIncoterms2010rules,thedeliverydocumentisatransportdocumentorcorrespondingelectronicrecord.However,withEXW,FCA,FAS,FOB,thedeliverydocumentmaysimplybeareceipt.Adeliverydocumentmayalsohaveotherfunctions,forexampleaspartofthemechanismforpayment.,Electronicrecordorprocedure:Asetofinformationconsititutedofoneormoreelectronicmessagesand,whereapplicable,beingfunctionallyequivalentwiththecorrespondingpaperdocument.Packaging:Thiswordisusedfordifferentpurposes:1.Thepackagingofthegoodstocomplywithanyrequirementsunderthecontractofsald.,2.Thepackagingofthegoodssothattheyarefitfortransportation.3.Thestowageofthepackagedgoodswithinacontainerorothermeansoftransport.IntheIncoterms2010rules,packagingmeansboththefirstandsecondoftheabove.TheIncoterms2010rulesdonotdealwiththepartiesobligationsforstowagewithinacontainerandtherefore,whererelevant,thepartiesshoulddealwiththisinthesalecontract.,四、Incoterms2010的具体内容,适用于任何一种运输方式或多种运输方式的术语（一）EXW（insertnamedplaceofdelivery）Thisrulemaybeusedirrespectiveofthemodeoftransportselectedandmayalsobeusedwheremorethanonemodeoftransportisemployed.Itissuitablefordomestictrade,whileFCAisusuallymoreappropriateforinternationaltrade,“EXWorks”meansthatthesellerdeliverswhenitplacesthegoodsatthedisposalofthebuyeratthesellerspremisesoratanothernamedplace(i.e.,works,factory,warehouse,etc.).Thesellerdoesnotneedtoloadthegoodsonanycollectingvehicle,nordoesitneedtoclearthegoodsforexport,wheresuchclearanceisapplicable.Thepartiesarewelladvisedtospecifyasclearlyaspossiblethepointwithinthenamedplaceofdelivery,asthecostsandriskstothatpointarefortheaccountoftheseller.Thebuyerbearsallcostsandrisksinvolvedintakingthegoodsfromtheagreedpoint,ifany,atthenamedplaceofdelivery.,EXWrepresentstheminimumobligationgfortheseller.Theruleshouldbeusedwithcareas:a)Thesellerhasnoobligationtothebuyertoloadthegoods,eventhroughinpracticethesellermaybeinabetterpositiontodoso.Ifthesellerdoesloadthegoods,itdoessoatthebuyersriskandexpense.Incaseswherethesellerisinabetterpositiontoloadthegoods,FCA,whichobligesthesellertodosoatitsownriskandexpense,isusuallymoreappropriate.,b)AbuyerwhobuysfromaselleronanEXWbasisforexportneedstobeawarethatthesellerhasanobligationtoprovideonlysuchassistanceasthebuyermayrequiretoeffectthatexport:thesellerisnotboundtoorganizetheexportclearance.BuyersarethereforewelladvisednottouseEXWiftheycannotdirectlyorindirectlyobtainexportclearance.c)Thebuyerhaslimitedobligationstoprovidetotheselleranyinformationregardingtheexportofthegoods.However,thesellermayneedthisinformationfor,e.g.,taxationorreportingpurposes.,(二)FCA(insertnamedplaceofdilivery),“FreeCarrier”meansthatthesellerdeliversthegoodstothecarrieroranotherpersonnominatedbythebuyeratthesellerspremisesoranothernamedplace.Thepartiesarewelladvisedtospecifyasclearlyaspossiblethepointwithinthenamedplaceofdelivery,astheriskpassestothebuyeratthatpoint.Ifthepartiesintendtodeliverthegoodsatthesellerspremises,theyshouldindentifytheaddressofthosepremisesasthenamedplaceofdelivery.If,ontheotherhand,thepartiesintendthegoodstobedeliveredatanotherplace,theymustindentifyadifferentspecificplaceofdelivery.,FCArequiresthesellertoclearthegoodsforexport,whereapplicable.However,thesellerhasnoobligationtoclearthegoodsforimport,payanyimportdutyorcarryoutanyimportcustomsformalities.Thesellermustdeliverthegoodstothecarrieroranotherpersonnominatedbythebuyerattheagreedpoint,ifany,atthenamedplaceontheagreeddateorwithintheagreedperiod.Deliveryiscompleted:,a)Ifthenamedplaceisthesellerspremises,whenthegoodshavebeenloadedonthemeansoftransportprovidedbythebuyer.b)Inanyothercase,whenthegoodsareplacedatthedisposalofthecarrieroranotherpersonnominatedbythebuyeronthesellersmeansoftransportreadyforunloading.,(三)CPT(insertnamedplaceofdestination),“CarriagePaidto”meansthatthesellerdeliversthegoodstothecarrieroranotherpersonnominatedbytheselleratanagreedplace(ifanysuchplaceisagreedbetweentheparties)andthatthesellermustcontractforandpaythecostsofcarriagenecessarytobringthegoodstothenamedplaceofdestination.WhenCPT,CIP,CFRorCIFareused,thesellerfulfilsitsobligationtodeliverwhenithandsthegoodsovertothecarrierandnotwhenthegoodsreachtheplaceofdestination.,Thisrulehastwocriticalpoints,becauseriskpassesandcostsaretransferredatdifferentplaces.Thepartiesarewelladvisedtoidentifyaspreciselyaspossibleinthecontractboththeplaceofdelivery,wheretheriskpassestothebuyer,andthenamedplaceofdestinationtowhichthesellermustcontractforthecarriage.Ifseveralcarriersareusedforthecarriagetotheagreeddestinationandthepartiesdonotagreeonaspecificpointofdelivery,thedefaultpositionisthatriskpasseswhenthegoodshavebeendeliveredtothefirstcarrieratapointentirelyofthesellerschoosingandoverwhichthebuyerhasnocontrol.Shouldthepartieswishtherisktopassatalaterstage(e.g.,atanoceanportorairport),theyneedtospecifythisintheircontractofsale.,Thepartiesarealsowelladvisedtoidentifyaspreciselyaspossiblethepointwithintheagreedplaceofdestination,asthecoststothatpointarefortheaccountoftheseller.Thesellerisadvisedtoprocurecontractsofcarriagethatmatchthischoiceprecisely.Ifthesellerincurscostsunderitscontractofcarriagerelatedtounloadingatthenamedplaceofdestination,thesellerisnotentiledtorecoversuchcostsfromthebuyerunlessotherwiseagreedbetweentheparties.,CPTrequiresthesellertoclearthegoodsforexport,whereapplicable.However,thesellerhasnoobligationtoclearthegoodsforimport,payanyimportdutyorcarryoutanyimportcustomsformalities.,(四)CIP(insertnamedplaceofdestination),Theselleralsocontractsforinsurancecoveragainstthebuyersriskoflossofordamagetothegoodsduringthecarriage.ThebuyershouldnotethatunderCIPthesellerisrequiredtoobtaininsuranceonlyonminimumcover.Shouldthebuyerwishtohavemoreinsuranceprotection,itwillneedeithertoagreeasmuchexpresslywiththesellerortomakeitsownextrainsurancearrangements.,(五)DAT(insertnamedterminalatportorplaceofdestination),“DeliveredatTerminal”meansthatthesellerdeliverswhenthegoods,onceunloadedfromthearrivingmeansoftransport,areplacedatthedisposalofthebuyeratanamedterminalatthenamedportorplaceofdestination.”Terminal”includesanyplace,whethercoveredornot,suchasaquay,warehouse,containeryardorroad,railoraircargoterminal.Thesellerbearsallrisksinvolvedinbringingthegoodstoandunloadingthemattheterminalatthenamedportorplaceofdestination.,Thepartiesarewelladvisedtospecifyasclearlyaspossibletheterminaland,ifpossible,aspecificpointwithintheterminalattheagreedportorplaceofdestination,astheriskstothatpointarefortheaccountoftheseller.Thesellerisadvisedtoprocureacontractofcarriagethatmatchesthischoiceprecisely.Moreover,ifthepartiesintendthesellertobeartherisksandcostsinvolvedintransportingandhandlingthegoodsfromtheterminaltoanotherplace,thentheDAPorDDPrulesshouldbeused.,DATrequiresthesellertoclearthegoodsforexport,whereapplicable.However,thesellerhasnoobligationtoclearthegoodsforimport,payanyimportdutyorcarryoutanyimportcustomsformalities.,(六)DAP(insertnamedplaceofdestination),”Deliveredatplace”meansthatthesellerdeliverswhenthegoodsareplacedatthedisposalofthebuyeronthearrivingmeansoftransportreadyforunloadingatthenamedplaceofdestination.Thesellerbearsallrisksinvolvedinbringingthegoodstothenamedplace.,Thepartiesarewelladvisedtospecifyasclearlyaspossiblethepointwithintheagreedplaceofdestination,astheriskstothatpointarefortheaccountoftheseller.Thesellerisadvisedtoprocurecontractsofcarriagethatmatchthischoiceprecisely.Ifthesellerincurscostsunderitscontractofcarriagerelatedtounloadingatthepalceofdestination,thesellerisnotentitledtorecoversuchcostsfromthebuyerunlessotherwiseagreedbetweentheparties.,DAPrequiresthesellertoclearthegoodsforexport,whereapplicable.However，thesellerhasnoobligationtoclearthegoodsforimport，payanyimportdutyorcarryoutanyimportcustomsformalities.Ifthepartieswishthesellertoclearthegoodsforimport,payanyimportdutyandcarryoutanyimportcunstomsformalities,theDDPtermshouldbeused.,(七)DDP（insertnamedplaceofdestination,”DeliveredDutyPaid”meansthatthesellerdeliversthegoodswhenthegoodsareplacedatthedisposalofthebuyer,clearedforimportonthearrivingmeansoftransportreadyforunloadingatthenamedplaceofdestination.Thesellerbearsallthecostsandrisksinvolvedinbringingthegoodstotheplaceofdestinationandhasanobligationtoclearthegoodsnotonlyforexportbutalsoforimport,topayanydutyforbothexportandimportandtocarryoutallcustomsformalities.,DDPrepresentsthemaximumobligationfortheseller.Thepartiesarewelladvisedtospecifyasclearlyaspossiblethepointwithintheagreedplaceofdestination,asthecostsandriskstothatpointarefortheaccountoftheseller.Thesellerisadvisedtoprocurecontractsofcarriagethatmatchthischoiceprecisely.Ifthesellerincurscostsunderitscontractofcarriagerelatedtounloadingattheplaceofdestination,thesellerisnotentitledtorecoversuchcostsfromthebuyerunlessotherwiseagreedbetweentheparties.,ThepartiesarewelladvisednottouseDDPifthesellerisunabledirectlyorindirectlytoobtainimportclearance.Ifthepartieswishthebuyertobearallrisksandcostsofimportclearance,theDAPruleshouldbeused.AnyVATorothertaxespayableuponimportareforthesellersaccountunlessexpresslyagreedotherwiseinthesalecontract.,适用于海运及内河运输的术语Rulesforseaandinlandwaterwaytransport,（一）FAS（insertnamedportofshipment）“FreeAlongsideShip”meansthatthesellerdeliverswhenthegoodsareplacedalongsidethevessel(e.g.,onaquayorabarge)nominatedbythebuyeratthenamedportofshipment.Theriskoflossofordamagetothegoodspasseswhenthegoodsarealongsidetheship,andthebuyerbearsallcostsfromthatmomentonwards.,Thepartiesarewelladvisedtosecifyasclearlyaspossibletheloadingpointatthenamedportofshipment,asthecostsandriskstothatpointarefortheaccountofthesellerandthesecostsandassociatedhandlingchargesmayvaryaccordingtothepracticeoftheport.Thesellerisrequiredeithertodeliverthegoodsalongsidetheshiportoprocuregoodsalreadysodeliveredforshipment.Thereferenceto“procure”herecatesformultiplesalesdownachain(stringsales),particularlycommoninthecommoditytrades.,Wherethegoodsareincontainers,itistypicalforthesellertohandthegoodsovertothecarrierataterminalandnotalongsidethevessel.Insuchsituations,theFASrulewouldbeinappropriate,andtheFCAruleshouldbeused.FASrequiresthesellertoclearthegoodsforexport,whereapplicable.However,thesellerhasnoobligationtoclearthegoodsforimport,payanyimportdutyorcarryoutanyimportcustomsformalities.,(二)FOB（insertnamedportofshipment）,FOB，“Freeonboard”meansthatthesellerdeliversthegoodsonboardthevesselnominatedbythebuyeratthenamedportofshipmentorprocuresthegoodsalreadysodelivered.Theriskoflossofordamagetothegoodspasseswhenthegoodsareonboardthevessel,andthebuyerbearsallcostsfromthatmomentonwards.,Thesellerisrequiredeithertodeliverthegoodsonboardthevesselortoprocuregoodsalreadysodeliveredforshipment.Thereferenceto“procure”herecatersformultiplesalesdownachain(stringsales),particularlycommoninthecommoditytrades.FOBmaynotbeappropriatewheregoodsarehandedovertothecarrierbeforetheyareonboardthevessel,forexamplegoodsincontainers,whicharetypicallydeliveredataterminal.Insuchsituations,theFCAruleshouldbeused.,FOBrequiresthesellertoclearthegoodsforexport,whereapplicable.However,thesellerhasnoobligationtoclearthegoodsforimport,payanyimportdutyorcarryoutanyimportcustomsformalities.Thesellerbearsallrisksoflossofordamagetothegoodsuntiltheyhavebeendelivered.,(三)CFR(insertnamedportofdestination),“CostandFreight”meansthatthesellerdeliversthegoodsonboardthevesselorprocuresthegoodsalreadysodelivered.Theriskoflossofordamagetothegoodspasseswhenthegoodsareonboardthevessel.Thesellermustcontractforandpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination.,WhenCPT,CIP,CFRorCIFareused,thesellerfulfilsitsobligationtodeliverwhenithandsthegoodsovertothecarrierinthemannerspecifiedinthechosenruleandnotwhenthegoodsreachtheplaceofdestination.Thisrulehastwocriticalpoints,becauseriskpassesandcostsaretransferredatdifferentplaces.Whilethecontractwillalwaysspecifyadestinationport,itmightnotspecifytheportofshipment,whichiswhereriskpassestothebuyer.Iftheshipmentportisofparticularinteresttothebuyer,thepartiesarewelladvisedtoidentifyitaspreciselyaspossibleinthecontract.,Thepartiesarewelladvisedtoindentifyaspreciselyaspossiblethepointattheagreedportofdestination,asthecoststothatpointarefortheaccountoftheseller.Thesellerisadvisedtoprocurecontractsofcarriagethatmatchtthischoiceprecisely.Ifthesellerincurscostsunderitscontractofcarriagerelatedtounloadingatthespecifiedpointattheportofdestination,thesellerisnotentitledtorecoversuchcostsfromthebuyerunlessotherwiseagreedbetweentheparties.,Thesellerisrequiredeithertodeliverthegoodsonboardthevesselortoprocuregoodsalreadysodeliveredforshipmenttothedestination.Inaddition,thesellerisrequiredeithertomakeacontractofcarriageortoprocuresuchacontract.Thereferenceto“procure”herecatersformultiplesalesdownachain(stringsales),particularlycommoninthecommoditytrades.,(四)CIF（insertnamedportofdestination）,“cost,insuranceandfreight”meansthatthesellerdeliversthegoodsonboardthevesselorprocurethegoodsalreadysodelivered.Theriskofordamagetothegoodspasseswhenthegoodsareonboardthevessel.Thesellermustcontractforandpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination.,Theselleralsocontractsforinsurancecoveragainstthebuyersriskoflossofordamagetothegoodsduringthecarriage.ThebuyershouldnotethatunderCIFthesellerisrequiredtoobtaininsuranceonlyonminimumcover.Shouldthebuyerwishtohavemoreinsuranceprotection,itwillneedeithertoagreeasmuchexpresslywiththesellerortomakeitsownextrainsurancearrangements.,五、Incoterms2010的主要特点,1、两个新增术语DAT(运输终端交货)和DAP（目的地交货）取代了Incoterms2000中的DAF、DES、DEQ和DDU。2、Incoterms2010中11个术语的分类3、国内贸易与国际贸易术语4、安检通关及其通关所需信息5、码头作业费6、链式销售,MainfeaturesoftheIncoterms2010rules,1.TwonewIncotermsrules-DATandDAPhavereplacedtheIncoterms2000rulesDAF,DES,DEQandDDu.2.Classificationofthe11Incoterms2010rules.The11Incoterms2010rulesarepresentedintwodistinctclasses:rulesforanymodeormodesoftransportandrulesforseaandinlandwaterwaytransport.3.Rulesfordomesticandinternationaltrade.,4.Security-relatedclearancesandinformationrequiredforsuchclearancesThereisheightenedconcernnowadaysaboutsecurityinthemovementofgoods,requiringverificationthatthegoodsdonotposeathreattolifeorpropertyforreasonsotherthantheirinherentnature.Therefore,theIncoterms2010ruleshaveallocatedobligationsbetweenthebuyerandsellertoobtainortorenderassistanceinobtainingsecurity-relatedclearances,suchaschain-of-custodyinformation.,5.Terminalhandlingcharges,UnderIncoterms2010rulesCPT,CIP,CFR,CIF,DAT,DAP,andDDP,thesellermustmakearrangementsforthecarriageofthegoodstotheagreeddestination.Whilethefreightispaidbytheseller,itisactuallypaidforbythebuyerasfreightcostsarenormallyincludedbythesellerinthetotalsellingprice.Thecarriagecostswillsometimesincludethecostsofhandlingandmovingthegoodswithi