进出口实务培训课件

1、进出口实务培训课件22.1 Three sets of ruleslWarsaw-Oxford Rules 1932lRevised American Foreign Trade Definitions 1941lInternational Rules for the Interpretation of Trade Terms 20103Warsaw-Oxford Rules 1932lInitially in 1928-“Warsaw Rules, 1928” 22 provisions governing the rights and obligations of the parties

2、to a sale of goods on CIF (Cost, Insurance and Freight) contract terms. lRevised in 1932-the “Warsaw-Oxford Rules 1932”21 provisions again mainly about CIF4Revised American Foreign Trade Definitions 1941l Defines 6 terms: Ex Point of Origin FOB (free on board) FAS (free along side) l 6 variants of F

3、OB FOB (named inland carrier at named inland point of departure) FOB (named inland carrier at named inland point of departure) Freight Prepaid to (named point of exportation) FOB (named inland carrier at named inland point of departure) Freight Allowed to (named point of exportation) FOB (named inla

4、nd carrier at named inland point of exportation) FOB Vessel (named port of shipment) Incoterms FOB FOB (named inland point in country of importation) C&F (Cost and Freight) CIF (Cost, Insurance and Freight) Ex Dock (Named Port of Importation)5International Rules for the Interpretation of Trade T

5、erms 2010 (Incoterms 2010)l 1936- first created by International Chamber of Commerce (ICC)l The purposes of Incoterms: To give the businessmen a set of international rules for the interpretation of the most commonly used trade terms To clarify the obligations of the buyer and the seller To simplify

6、the contract negotiations To save time and costl Revised in 1953, 1967, 1976, 1980, 1990, 2000, 2010l Incoterms 2010 includes 11 terms.62.2 Basics of Incoterms 20102.2.1 Scope of Governance lParties involved: concerning only 2 parties - seller & buyerlDocument applied: only to the contract of sa

7、lelSpecific aspects governed: only settle matters concerning the delivery of tangibles goods sold Focusing only on the delivery of tangible goodsDelivery also indicating the transfer of obligations, cost and risk distribution between the parties72.2.1 Scope of Governance lObligationObligation - a le

8、gal duty to do something according to a certain agreement. universally accepted obligation, eg: lthe seller - provide goods in conformity with the contractlThe buyer - pay the price as stipulated in the contractother obligations: handle the customs clearance, carriage of goods, insurance82.2.1 Scope

9、 of Governance lCost local and overseas transportation and insurance costsgoods checking and inspection expenses, customs clearance charges loading and unloading charges of the goods at some particular transport points lTransfer of risk“Risk” refers to accidental damage to the goods. time: when does

10、 the risk pass from the sellers to the buyers? 92.2.2 Categorization of Termsl 13 terms into four categories E-termthe seller only makes the goods available to the buyer at the sellers own premises. F-terms the seller is called upon to deliver the goods to a carrier appointed by the buyer. C-terms t

11、he 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. D-terms the seller has to bear all costs and risks needed to bring the goods to the place of destination. 10Incoterms 2010Group

12、 E DepartureEXWEx Works (named place)工厂交货（ 指定地点）Group F Main Carriage unpaidFCAFree Carrier (named place)货交承运人（指定地点）FASFree Alongside Ship (named port of shipment)船边交货（ 指定装运港）FOBFree on Board (named port of shipment)船上交货（ 指定装运港）Group C Main Carriage paidCFRCost and Freight (named port of destination

13、)成本加运费（ 指定目的港）CIFCost, Insurance and Freight (named port of destination)成本、保险费加运费（ 指定目的港）CPTCarriage Paid to (named place of destination)运费付至（ 指定目的地）CIPCarriage and Insurance Paid to (named place of destination)运费保险费付至（ 指定目的地）Group D ArrivalDATDelivered at Terminal (named terminal at port or place o

14、f destination)运输终端交货（ 指定港口或目的地的运输终端）DAPDelivered at Place (named place of destination)目的地交货（ 指定目的地）DDPDelivered Duty Paid (named place of destination)完税后交货（ 指定目的地）112.2.3 Brief of IncotermsThe “E” term (EXW)lSellers obligation min. lPlacing the goods at the disposal of the buyer at the agreed placeu

15、sually his own premiseslIn practice, also including assisting the buyer in loading the goods on the buyers collecting vehicle without charging a loading fee lFor the buyer to get lower price, but too demanding for him, therefore only applied to buyers having offshore branches 12EXWlDelivery: at sell

16、ers premiseslTransfer of risks: goods at the disposal of the buyerlPackaging and loading: Usu. seller no obligation for export packaging and loading; lExport customs clearanceUsu. buyers responsibility, sometimes seller does it for buyer, but bears no risks 13The “F” terms (FCA, FAS, FOB) l Shipment

17、 contractl Seller delivers the goods for carriage as instructed by the buyerl buyer pays freight and signs carriage contract with carrier and notify sellerl FAS & FOB only for sea or inland waterway transportation model Sellers obligation, cost and risk transfers to buyer after delivery of the g

18、oodsl Sellerexporting license and export customs clearancel Buyerimporting license and import customs clearance14FCA Free Carrier (. Named place)lTransfer of risks goods at the disposal of the (1st) carrierlDelivery pointIf at sellers site, seller responsible for loading If anywhere else, seller res

19、ponsible for delivering the goods to the point required, but not responsible for unloading or reloading15FAS Free Alongside Ship (named port of shipment)lDelivery point: at port of shipmentlTransfer of risk: goods put alongside the vesselIf vessel unable to enter the port due to force majeure, the s

20、eller is responsible for arranging and paying for the lighters to send the goods alongside the vessel offshore. (seller pays for lighter charges)16 Free on Board ( named port of shipment)lDelivery point: at port of shipmentlTransfer of risks: goods loaded on board the shiplCost and obligation: the s

21、eller is paying for the necessary handling of goods until they are loaded onboard the vessel. lStrictly speaking, transfer of risks transfer of obligation and cost17The “C” terms （CFR, CIF, CPT, CIP）lShipment contractslSeller contract for carriage on usual terms at his own expense.lCFR & CIF onl

22、y for sea or inland waterway transportation modelUnder CIF and CIP, seller also takes out insurance and insurance cost.18The “C” terms （CFR, CIF, CPT, CIP）lTwo “critical” points Port (place) of shipment to which the buyer takes over the risksPort (place) of destination to which the seller is bound t

23、o arrange and bear the costs of a contract of carriage 19Cost and Freight ( named port of destination) l Shares every feature with FOB except for ocean freight chargel Freight at sellers cost Seller pay the normal transport cost for the carriage of the vessel by a usual route and in a customary mann

24、er to the agreed place Buyer take the risk of loss or damage to the goods and additional costs resulting from events occurring after the delivery of the goodsl Obligation: sellers responsibility for booking shipping space and getting goods ready for shipment in due time to notify to buyer about the

25、delivery of goods (Shipping advice) so as to facilitate buyer to fulfill insurance procedures Note: notification is more important under CFR than under FOB and CIF20 Cost, Insurance and Freight ( named port of destination)lOne step forward from CFRlInsurance born by seller Insurance for the buyerlTh

26、e seller pays for the insurance, but he does not take the risk of the cargo.Seller responsible for “min. coverage”lIf required by buyer and at buyers expense, additional coverage such as war, strike can be addedlSeller has no responsibility to guarantee the arrival of the goods at the destination.21

27、CPT Carriage Paid to ( named place of destination)l CPT is similar to CFRl Differences: Mode of transportl CPT any mode l CFR Sea or Inland Waterway Delivery point l CPT inland place or port of shipmentl CFR port of shipment Transfer of risksl CPT goods delivered to carrier l CFR goods loaded on boa

28、rd the ship22CIP Carriage and Insurance Paid to ( named place of destination) l CIP is similar to CIFl Differences: Mode of transportl CIP any mode l CIF sea or inland waterway Delivery point l CIP inland place or port of shipment l CIF port of shipment Transfer of risksl CIP goods at the disposal o

29、f carrier l CIF goods loaded on board the ship Freight and insurancel CIP whole journey freight and insurancel CIF ocean freight and insurance23The “D” terms （DAT, DAP, DDP）lArrival contracts seller bear all risks and costs in bringing the goods to the agreed place or point of destination at the bor

30、der or within the country of import.lSellers responsibility max.lSeller responsible for both export and import customs clearance under DDP24DAT Delivered at Terminal ( named terminal at port or place of destination)lTerminal: the end of a railway line, bus line, or the centre used by cargo departing

31、 for or arriving from.lDelivery point: at the nominated terminallTransfer of risks: at the nominated terminallNote: The goods are unloaded from the transporting vehicle.25DAP Delivered at Place( named place of destination)l DAP similar to CPTl Differences: Place of deliveryl DAP port of destination,

32、 CPT the first carrier Transfer of risksl DAP the seller bears all risks involved in bringing the goods to the named destination.l CPT goods pass over to the first carrier26lDDP sellers obligation max.: seller provides a “door-to-door” delivery and bears the entire risk of loss until the goods are p

33、laced in the buyers premises. lSeller is also responsible for import customs clearance and other payments of domestic duties in the importing countrylApplied unless the seller has the resources and capability to handle all the procedures.DDP Delivered Duty Paid ( named place of destination)27Trade T

34、ermsPlace of DeliveryDivision of RisksEx. clearanceContract of Im. clearanceMode of transportcarriageinsuranceEXWSellers premisesGoods at the disposal of buyerBBBBAny modeFCAInland place or port of shipmentGoods at the disposal of carrierSBBBAny modeFASPort of shipmentGoods placed alongside the vess

35、elSBBBSea or inland waterwayFOBPort of shipmentGoods pass the ships railSBBBSea or inland waterwayCFRPort of shipmentGoods pass the ships railSSBBSea or inland waterwayCIFPort of shipmentGoods pass the ships railSSSBSea or inland waterwayCPTInland place or port of shipmentGoods at the disposal of ca

36、rrierSSBBAny modeCIPInland place or port of shipmentGoods at the disposal of carrierSSSBAny modeDATTerminal at port or place of destinationGoods unloaded, at the disposal of buyerSSSBAny modeDAPInland place or port of destinationGoods not unloaded, at the disposal of buyerSSSBAny modeDDPInland place

37、 in the importing countryGoods at the disposal of buyerSSSSAny modeIntercoms 2010 Group Analysis28Variant l FOB Liner Terms (FOB班轮条件）l FOB Under Tackle (FOB吊钩下交货） l FOB Stowed & Trimmed (FOB理舱，平舱费在内）l CFR/CIF Liner Terms （班轮条件）l CFR/CIF Landed （卸至码头）l CFR/CIF Ex Tackle （吊钩下交接）l CFR/CIF Ex Ships

38、Hold （舱底交接）Seller pays: LeastMostMostLeast29Important NoteThe variant of transport cost bearing DOES NOT change the nature of the term: the risk implication remains same all the time. 302.3 Application issues2.3.1 Customs Clearance Referring to both the payment of duty and the performance of any adm

39、inistrative matters EXW - buyers for both import and export customs clearance DDP - sellers for both import and export customs clearance For other terms, buyers for import customs clearance while sellers for export customs clearance 312.3 Application issues2.3.2 Quality Confirmation Sellers expense

40、to cover checking operations: quality control during the production, measuring, weighing and counting a the time of delivery Buyers necessity to inspect the goods before taking delivery, hence he must pay pre-shipment inspection Seller pay any costs of inspections mandated by the local authorities w

41、hich is normally part of customs clearance 322.3 Application issues2.3.3 Shipment Notice The party arranges shipment shall provide his counterpart with sufficient notice related to the transportation. Necessary information include: the name of the carrier, the mode of transport, the date or period f

42、or delivery, etc. Inability to provide sufficient and prompt shipment notice to the counterpart may lead to the failure of transfer or advanced transfer of risk. Notification is especially significant under CFR.332.3 Application issues2.3.4 Shipment Contract term vs. Arrival Contract termShipment co

43、ntract term: l Under which the delivery will happen at the time or before the time of shipment l seller not responsible for loss or risk of goods being carried after the time of shipment Arrival Contract term: l Which specifies the seller to deliver at the time of arrival l seller responsible for all risks