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InternationalTradeTermsChapter3Objectives
返回目录UnderstandthepurposeofINCOTERMSKnowthestructureofINCOTERMS2000Grasptheessentialmeaningofthirteenterms.CompareandcontrasttheuseofFOBCFRandCIF
Theyaretheshorttermsorabbreviationswhichareusedtoexplainthepricecomposition,todefinethemethodsofdeliveryofthegoods,toindicatewhichpartybearsthefreight,insuranceandotherrelevantcharge,andassumetheliabilityincasedamageorlossofthegoodsoccurs.
返回目录DefinitionoftradetermsTradeterms,alsoknownaspricetermsordeliveryterms,arestandardizedtermsusedinsalescontractsthatdescribetheplaceandmannerforthetransferofgoodsfromthesellertothebuyer.贸易术语〔tradeterms〕,又称价格术语,交货条件,是一些标准化的英文缩写,它们对买卖双方在交易过程中有关手续、责任、风险及费用的划分作出了明确的规定。
Definitionoftradeterms3.1ComponentsofTradeTerms:price
TypeofcurrencyPriceperunitUnitpriceMeasurementunitTradetermPricetermTotalprice
£750perM/TCIFLondon
typeofcurrencypriceperunitmeasurementunittradetermComponentsofTradeTermsE.g.“US$100perdozenFOBNewYork〞US$100perdozenFOBNewYork↓↓↓↓Currencypriceperunitmeasurementunittradeterms
3.2INCOTERMSHISTORY:1)Internationalcustomarypractices(国际贸易惯例)Warsaw-----OxfordRules1932?华沙牛津公约?RevisedAmericanForeignTradeDefinitions?1941美国对外贸易修订本?InternationalRulesFortheInterpretationofTradeTerms?国际贸易术语解释通那么?2)InternationalRulesfortheInterpretationofTradeTerm(Incoterms):Incoterms1936Amendmentsandadditionsaremadein1953,1967,1976,1980,1990,2000INCOTERMS2000返回目录
2.ScopeofINCOTERMS2000INCOTERMSdealwithanumberofidentifiedobligationsimposedontheparties—suchastheseller’sobligationtoplacethegoodsatthedisposalofthebuyerorhandthemoverforcarriageordeliverthematdestinationthedistributionofriskbetweenthepartiesinthesecases.obligationtoprovideproofthattherespectiveobligationshavebeendulyfulfilled.theseller’sobligationtoplacethegoodsatthedisposalofthebuyerorhandthemoverforcarriageordeliverthematdestination
返回目录3.2INCOTERMS
2.ScopeofINCOTERMS2000AlthoughIncoterms2000ispopularlyandgenerallyaccepted,theseinterpretationsarenotlawsorinternationalpacts.Theyarenotbindingonallpartiesexceptwhentheyhaveagreedtousewhicheverofthemtointerpretthetradeterms.Merchantswishingtousetheserulesshouldclearlyspecifythattheircontractswillbegovernedby“INCOTERMS2000〞.返回目录3.2INCOTERMS
3.StructureofINCOTERMS2000
comprising13differentterms,fittingdifferentsituationsanddependingonhowthepartieswishtodividetheirresponsibilities.
4categories:GroupEterm:1GroupFterms:3GroupCterms:4GroupDterms:5返回目录3.2INCOTERMS
3.StructureofINCOTERMS2000Underthe“E〞-term(EXW),theselleronlymakesthegoodsavailabletothebuyerusuallyattheseller’sownpremises.Thereisonlyoneterminthiscategory.Underthe“F〞-terms(FCA,FASandFOB),theselleriscalledupontodeliverthegoodstoacarrierappointedandpaidbythebuyer.Underthe“C〞-terms(CFR,CIF,CPTandCIP),thesellerhastocontractandpayforcarriage,butthesellerdoesn’tassumetheriskoflossofordamagetothegoodsoradditionalcostsduetoeventsoccurringaftershipmentanddispatch.返回目录3.2INCOTERMS
3.StructureofINCOTERMS2000Underthe“D〞-terms(DAF,DES,DEQ,DDUandDDP),thesellerhastobearallcostsandrisksneededtobringthegoodstothecountryofdestination.Note:Todevelopafundamentalunderstandingofthethirteenterms,onecanfocusonidentifyingthreeissues:transferofrisk,divisionofcostandliabilityforloadingandunloadingofthecargoatthetimeofdelivery.
返回目录3.2INCOTERMS
GroupTermsAbbreviationQualifierGroupEDepartureEXWorkEXWNamedplaceGroupFMaincarriageunpaidFreeCarrierFCANamedplaceFreeAlongsideShipFASNamedportofshipmentFreeOnBoardFOBNamedportofshipmentGroupCMaincarriageunpaidCostandFreightCFRNamedportofdestinationCost,InsuranceandFreightCIFNamedportofdestinationCarriagePaidtoCPTNamedplaceofdestinationCarriageandInsurancepaidtoCIPNamedplaceofdestinationGroupDArrivalDeliveredatFrontierDAFNamedplaceDeliveredExShipDESNamedportofdestinationDeliveredExQuayDEQNamedportofdestinationDeliveredDutyUnpaidDDUNamedplaceofdestinationDeliveredDutyPaidDDPNamedplaceofdestination
4.InterpretationoftradetermsinINCOTERMS2000
EXW—ExWorks(…namedplace)工厂交货
Thistermimposesonthesellertheminimumobligations,costandrisks.Thesellerfulfillshisobligationtodeliverwhenhehasmadethegoodsavailabletothebuyerusuallyattheseller’sownpremisesoranothernamedplace(i.e.,works,factory,warehouse,etc.)notclearedforexportandnotloadedthegoodsonthevehicleprovidedbythebuyer.
Thebuyerhastobearallcostsandrisksinvolvedintakingthegoodsfromtheseller’spremisestothedesireddestination。
Thistermshouldnotbeusedwhenthebuyercan’tcarryouttheexportformalitiesdirectlyorindirectly出口手续返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupF----MainCarriageNotPaidBySeller
1)
FCA----FreeCarrier(….namedplace)货交承运人
Thistermmeansthatthesellerdeliversthegoods,clearedforexport,tothecarriernominatedbythebuyeratthenamedplaceorpoint.Itshouldbenotedthatthechosenplaceofthedeliveryhasanimpactontheobligationofloadingandunloadingthegoodsatthatplace.Ifdeliveryoccursattheseller’spremise,thesellerisresponsibleforloading.Ifdeliveryoccursatanyotherplace,thesellerisnotresponsibleforunloading.Thistermmaybeusedforanymodeoftransport,includingmultimodaltransport.
返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000GroupF----MainCarriageNotPaidBySeller1)FCA----FreeCarrier(….namedplace)货交承运人
“Carrier〞meansanypersonwho,inacontractofcarriage,undertakestoperformortoprocuretheperformanceoftransportbyrail,road,air,sea,inlandwaterwayorbyacombinationofsuchmodes.Ifthebuyernominatesapersonotherthanacarriertoreceivethegoods,e.g.afreightforwarder〔货运代理〕whoisnota“carrier〞,thesellerisdeemedtohavefulfilledhisobligationtodeliverthegoodswhentheyaredeliveredtothatperson.
返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000GroupF----MainCarriageNotPaidBySeller2)FAS----FreeAlongsideShip(…namedportofshipment)目的港船边交货FASmeansthatthesellerdeliverswhenthegoodshavebeenplacedalongsidethevesselnominatedbythebuyeratthenamedportofshipment.“Alongsidetheship〞canbeunderstoodliterally.Underthistermthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatmoment.Thetermrequiresthesellertoclearthegoodsforexport.However,ifthepartieswishthebuyertoclearthegoodsforexport,〔办理货物出口清关手续〕thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthesalescontract.Thistermcanbeusedonlyforseaorinlandwaterwaytransport.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000GroupF----MainCarriageNotPaidBySeller3)FOB----FreeOnBoard(…namedportofshipment).船上交货oneofthemostcommontermsusedininternationaltrade.Itmeansthatthesellerfulfilshisobligationtodeliverthegoodswhentheyhavepassedovertheship’srailatthenamedportofshipment.“船上交货〞是当货物在指定的装运港越过船舷,卖方即完成交货。Thismeansthatthebuyerhastobearallexpensesandrisksofordamagetothegoodsfromthatpoint.这意味着买方必须从该点起承担一切费用和货物灭失或损坏的风险。FOB术语要求卖方办理货物出口报关手续。该术语仅适用于海运或内河运输。返回目录3.2INCOTERMSKeyObligationsoftheSellerandBuyerunderFOBSeller’sobligationsBuyer’sobligations①providegoods&informthebuyer交货并通知买方①pay付款②arrangeshipment&informtheseller租船/订舱,付运费并通知卖方②carryoutallexportcustomsformalities办理出口手续③carryoutallimportcustomsformalities&transitthroughanycountries负责进口手续与过境运输③bearalltherisksoflossofordamagetothegoodsbeforetheypasstheship’srail负责货物越过船舷前的一切费用和风险④bearalltherisksoflossofordamagetothegoodswhentheypasstheship’srail负担货物越过船舷后的一切费用和风险④providedocuments提供单证⑤takedelivery&acceptdocuments收货,接受单证3)
FOB----FreeOnBoard(…namedportofshipment)TheparticularpointsaboutthesalesunderFOBRisk-transferpointTherisk-transferpointunderFOBisattheship'srailatthenamedportofshipment.Thus,astrongwarninghasbeenmadeinthepreambleofFOBthatthetermshouldnotbeusedwhenthepartiesdonotintenddeliveryacrosstheship'srail.风险的转移点
FOB风险的转移点在装运港的船舷。FOB的预言中有强烈的警告,假设当事方无意超过船舷交货那么不应使用该术语。Link-upofvesselandgoods船货衔接问题:Stockingnotice备货通知Sendoutboatsnotice派船通知Shipmentnotice装船通知
4.InterpretationoftradetermsinINCOTERMS2000
3)
FOB----FreeOnBoard(…namedportofshipment)
Inordertofurtherspecifythecosts,variantshavebeencreated.Theymainlyincludefiveitems:FOB的5种变形
FOBUnderTackle:Itallowsthesellertocoverthecostsuntilthegoodsareplacedsomewherewithinthereachofthetackleofthevesselnominatedbythebuyer.Othercostwillbebornbythebuyer.FOB吊钩下交货,装运港吊钩下交货
FOBLinerTerms:Theshipwillberesponsibleforloading.Withthisterm,thebuyerbearstheloadingcostsinceheisresponsibleforcontactingandpayingforcarriage.FOB班轮条件,装运港船上交货班轮条件。装船费用由买方负担
FOBStowed:Underthistermthesellerhastocovertheloadingchargesaswellasthestowagechargewhenthegoodsareplacesinsidetheholdoftheship.船上交货并理舱,包括理舱费在内的装运港船上交货返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS20003)FOB----FreeOnBoard(…namedportofshipment)
FOBTrimmed:Besidesloadingthegoodsonboardthevessel,thesellershouldalsotrimthegoodstomakethevesselevenlybalanced.船上交货并平舱,包括平舱费在内的装运港船上交货FOBStowedandTrimmed:Stowageandtrimmingchargesoftenoccurtogether.Thisonerequiresthesellertocoverthestowageandtotrimchargesapartfromthemainloadingcost.卖方负责将货物装入船舱并承担包括理舱费和平舱费在内的装船费用。Warmnote:TheFOBtermrequiresthesellertoclearthegoodsforexport.Thistermcanbeusedonlyforseaorinlandwaterwaytransport.FOB术语要求卖方办理货物出口清关返回目录3.2INCOTERMSThesellerThebuyerFOBDeliverthegoodsonboardthevessel交货Contractforthecarriageofthegoods租船订舱Obtainexportlicense获得出口许可证ObtainimportlicenseCovercargoinsurance投保Providedocumentsforthebuyerandaskforpayment交单议付Paythepriceandtakedeliveryofthegoods返回目录warmnoteFOB条件下:记住3个时间〔注:FOB条件下,租船订舱是由买方负责的,但是如有必要买方可请求卖方租船订舱,但费用一切由买方承担,而且卖方有权拒绝这项工作〕1、卖方货妥通知的期限〔thetimelimittonotifythebuyerthatgoodshavebeenprepared)2、买方派船通知的期限〔thetimelimittonotifytheselleroftheship'sinformation)3、卖方装船通知的期限〔thetimelimittothebuyerthatgoodhavebeenloned)☆跟美国人签订FOB合同时应注意:写上FOBNewYorksubjecttoIncoterms2000.FOB价格构成:FOB价格=进货本钱价+国内费用+出口税金+净利润
FOB贸易术语的选用一般由买方主动提出使用FOB,原因是:〔1〕交易的货物数量比较大,够租一条整船或大局部舱位时,买方为了节省运费,或为了货物平安,自己租船。〔2〕买方租船比较方便,可以自己选择租船。
4.InterpretationoftradetermsinINCOTERMS2000GroupC—MainCarriagePaidBySellerCFR—CostandFreight(…namedportofdestination)本钱加运费Thistermmeansthatthesellerdeliverswhenthegoodspasstheship’srailintheportofshipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestinationbuttheriskoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.TheCFRtermrequiresthesellertoclearthegoodsforexport.Thistermcanbeusedonlyforseaandinlandwaterwaytransport.CFR价格构成:CFR价格=FOB价格+国外运费
返回目录3.2INCOTERMSThesellerthebuyerCFRContractforthecarriageofthegoodsathisownexpensesOnusualterm通常条件Bytheusualroute惯常航线Inthepropervessel适合的船舶Usualfreight正常运费AdditionalFreight额外运费返回目录
4.InterpretationoftradetermsinINCOTERMS2000
GroupC—MainCarriagePaidBySellerCIF—Cost,Insurance,andFreight(…namedportofdestination)
CIFmeansthatthesellerhasthesameobligationsasunderCFRbutwiththeadditionthathehastoprocuremarineinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.Thesellercontractsforinsuranceandpaystheinsurancepremium.Thekeyissuetoidentifyhereisthatalthoughthesellerpaysfortheinsurance,heisnottakingtheriskofthecargo.Ifanaccidenthappensduringthetransport,thebuyeristhepartywhosuffersandthereforehasthe
righttoclaimcompensationfromtheinsurancecompany.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000GroupC—MainCarriagePaidBySellerCIF—Cost,Insurance,andFreight(…namedportofdestination)4variants:CFR/CIFLinerTerm:Thistermfollowsthepracticeoflinerswhichrequiresthepartycontractingforcarriagetopayforalltheunloadingcharges.Buyersunderthistermarenotpayingfortheunloading.CFR班轮条件,船方〔即卖方〕负担卸货费CFR/CIFLanded:Thistermrequiresthesellertocoverthenecessaryhandlingcostsuntilthegoodsareplaceduponthedock.(CFR卸至岸上)卖方负担卸货费CFR/CIFExTackle:Underthisvariantthesellerwillpayformovingthegoodsfromthevesseltoalocationwithinthereachofthecrane’stackle.Theunloadingpointcanbesomewhereattheportorinanincominglighter.Anyothercostswillbebornbythebuyer.(CFR吊钩下交货)(卖方负责卸至码头上或驳船上)CFR/CIFExShip’sHold:Underthistermthehandoverofthegoodswillbedealtwithonboard.Thebuyerhastotakeoutalltheexpensesstartingfrommovinggoodsfromtheholdoftheship.(CFR舱底交货)买方负责卸货费返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupC—MainCarriagePaidBySellerCIF—Cost,Insurance,andFreight(…namedportofdestination)
CIFtermrequiresthesellertoclearthegoodsforexport.CIFcanonlybeusedforseaandinlandwaterwaytransport.Whentheship’srailservesnopracticalpurpose,theCIPtermismoreappropriatetouse.
FOB,CFR,andCIFaremostcommonlyusedtradetermsininternationalcommoditytransactions.Allofthemareonlyapplicabletoseaandinlandwaterwaytransport.Itishelpfultoidentifythedifferencesandsimilaritiesamongthethreemaintermsandchoosethebestonetosuitthespecificsituation.
返回目录3.2INCOTERMSThesellerthebuyerCIFContractforthecarriageofthegoodsCovercargoinsuranceonbehalfofthebuyerMinimuminsurance
最低险别additionalinsurancepremium额外保险费返回目录★CIF1.Theexpensesandrisksareseparated(风险和费用别离)2.CIFtermisdocumenttransaction单据交易
(Symbolicdelivery)象征性交货ThesellerfulfillshisdutyofdeliveringgoodsagainstthedocumentsThebuyershallpaythepriceagainstthedocuments返回目录
4.InterpretationoftradetermsinINCOTERMS2000
GroupC—MainCarriagePaidBySellerCIF—Cost,Insurance,andFreight(…namedportofdestination)
CIFtermrequiresthesellertoclearthegoodsforexport.CIFcanonlybeusedforseaandinlandwaterwaytransport.Whentheship’srailservesnopracticalpurpose,theCIPtermismoreappropriatetouse.
FOB,CFR,andCIFaremostcommonlyusedtradetermsininternationalcommoditytransactions.Allofthemareonlyapplicabletoseaandinlandwaterwaytransport.Itishelpfultoidentifythedifferencesandsimilaritiesamongthethreemaintermsandchoosethebestonetosuitthespecificsituation.
返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupC—MainCarriagePaidBySellerCIF—Cost,Insurance,andFreight(…namedportofdestination)
CIFtermrequiresthesellertoclearthegoodsforexport.CIFcanonlybeusedforseaandinlandwaterwaytransport.Whentheship’srailservesnopracticalpurpose,theCIPtermismoreappropriatetouse.
FOB,CFR,andCIFaremostcommonlyusedtradetermsininternationalcommoditytransactions.Allofthemareonlyapplicabletoseaandinlandwaterwaytransport.Itishelpfultoidentifythedifferencesandsimilaritiesamongthethreemaintermsandchoosethebestonetosuitthespecificsituation.
返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupC—MainCarriagePaidBySellerCPT----CarriagePaidTo(…namedplaceofdestination)CPTmeansthatthesellerdeliversthegoodstothecarriernominatedbyhimbutthesellermustinadditionpaythefreightforthecarriageofthegoodstothenameddestination.Theriskofthelossofordamagetothegoods,aswellasanyadditionalcostduetotheeventsoccurringafterthetimethegoodshavebeendeliveredtothecarrier,aretransferredfromthesellertothebuyerwhenthegoodshavebeendeliveredintothecustodyofthecarrier.
CPTrequiresthesellertoclearthegoodsforexport.Ifsubsequentcarriersareusedforthecarriagetotheagreeddestination,thesellerfinisheshisdeliveryobligationwhenhehandsoverthegoodstothefirstcarrier.Thistermappliestoallkindsofmodeoftransportincludingmultimodaltransport.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupC—MainCarriagePaidBySellerCIP----CarriageandInsurancePaidTo(…namedplaceofdestination).SimilartoCIFtoCFR.CIPmeansthatthesellerhasthesameobligationsasunderCPTbutwiththeadditionthatthesellerhastoprocurecargoinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.Thesellercontractsforinsuranceandpaystheinsurancepremium.ThebuyershouldnotethatunderCIPthesellerisonlyrequiredtoobtaininsuranceonaminimumcoverage.Shouldthebuyerwishtohavetheprotectionofgreatercover,hewouldeitherneedtoagreeasmuchexpresslywiththesellerortomakehisownextrainsurancearrangements.Ifsubsequentcarriersareusedforthecarriagetoagreeddestination,theriskpasseswhenthegoodshavebeendeliveredtothefirstcarrier.Thistermrequiresthesellertoclearthegoodsforexport.Itmaybeusedforanymodeoftransportincludingmultimodaltransport.
返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupD—ArrivalDAF----DeliveredatFrontier(…namedplace).DAFmeansthatthesellerfulfillhisobligationtodeliverwhenthegoodshavebeenmadeavailable,clearedforexport,atthenamedpointandplaceatthefrontier,butbeforetheCustomsborderofadjoiningcountry.Thetermfrontiermaybeusedforanyfrontierincludingthatofthecountryofexporter.Therefore,itisofvitalimportancethatthefrontierinquestionshouldbedefinedpreciselybyalwaysnamingthepointandplaceintheterm.However,ifthepartieswishthesellertoberesponsiblefortheunloadingofthegoodsfromthearrivingmeansofthetransportandtobeartherisksandcostsofunloading,thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthecontractofsale.Thistermmaybeusedirrespectiveofthemodeoftransportwhengoodsaretobedeliveredatalandfrontier.
返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupD—ArrivalDES—DeliveredExShip(…namedportofdestination)目的港船上交货
DESmeansthatthesellerdeliverswhenthegoodsareplacedatthedisposalofthebuyeronboardtheshipnotclearedforimportatthenamedportofdestination.Thesellerhastobearallthecostsandrisksinvolvedinbringingthegoodstothenamedportofdestinationbeforedischarging.Thistermcanonlybeusedforseaorinlandwaterwayormultimodaltransportonavesselintheportofdestination.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupD—ArrivalDEQ—DeliveredExQuay(…namedportofdestination)目的港码头交货
DEQmeansthatthesellerfulfillshisobligationwhenhehasmadethegoodsavailabletothebuyeronthequay(wharf)afterdischargingatthenamedportofdestination,butnotclearedforimport.Thistermrequiresthebuyertoclearthegoodsforimportandtopayforallformalities,duties,taxes,andotherchargesuponimport.Thesellerhastobearcostsandrisksinvolvedinbringingthegoodstothenamedportofdestinationanddischargingthegoodsonthequay(wharf).Ifthepartieswishtoincludeintheseller’sobligationsallorpartofthecostspayableuponimportofthegoods,thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthecontractofsale.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupD—Arrival
DDU—DeliveredDutyUnpaid(…namedplaceofdestination)
DDUmeansthatthesellerdeliversthegoodstothebuyer,notclearedforimport,andnotunloadedfromanyarrivingmeansoftransportatthenamedplaceinthecountryofimport.
Thesellerhastobearthecostsandrisksinvolvedinbringingthegoodsthereto(excludingduties,taxes,andotherofficialchargedpayableuponimportation)aswellasthecostsandrisksofcarryingoutCustomsformalitiesforexportandtransitthroughanothercountry.Thebuyerhastopayanyadditionalcostsandtobearanyriskscausedbyhisfailuretoclearthegoodsforimportintime.However,ifthepartieswishthesellertocarryoutcustomsformalitiesandbearthecostsandrisks,aswellassomeofthecostspayableuponimportofthegoods,thisshouldbemadeclearbyaddingwordstothiseffect返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupD—Arrival
DDU—DeliveredDutyUnpaid(…namedplaceofdestination)未完税交货
DDUmeansthatthesellerdeliversthegoodstothebuyer,notclearedforimport,andnotunloadedfromanyarrivingmeansoftransportatthenamedplaceinthecountryofimport.
Thesellerhastobearthecostsandrisksinvolvedinbringingthegoodsthereto(excludingduties,taxes,andotherofficialchargedpayableuponimportation)aswellasthecostsandrisksofcarryingoutCustomsformalitiesforexportandtransitthroughanothercountry.Thebuyerhastopayanyadditionalcostsandtobearanyriskscausedbyhisfailuretoclearthegoodsforimportintime.However,ifthepartieswishthesellertocarryoutcustomsformalitiesandbearthecostsandrisks,aswellassomeofthecostspayableuponimportofthegoods,thisshouldbemadeclearbyaddingwordstothiseffectinthecontractofsale.Thistermmaybeusedirrespectiveofthemodesoftransport.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
GroupD—Arrival
DDP—DeliveredDutyPaid(…namedplaceofdestination)
DDPrepresentsthemaximumobligation.Itmeansthatthesellerdeliversthegoodstothebuyer,clearedforimport,andnotunloadedfromanyarrivingmeansoftransportatthenamedplaceinthecountryofimportation.Thesellerhastobearalltherisksandcosts,includingduties,taxes,andotherchargesofdeliveringthegoodsthereto.SimilartoDEQ,thesellermustassumeanyriskofimportprohibitionandmustascertainthataCustomsclearanceperformedbyapartynotdomiciledintheimportingcountryisacceptedbytheauthorities.DDPshouldn’tbeusedifthesellerisunabletoobtaintheimportlicensedirectlyorindirectly.Thistermmaybeusedirrespectiveofthemodesoftransport.返回目录3.2INCOTERMSIncoterms20102010年9月27日,国际商会正式推出?2010国际贸易术语解释通那么?〔Incoterms2010〕,以取代已经在国际货物贸易领域使用了近十年的Incoterms2000,新版本2011年1月1日正式生效。国际商会自1936年起草第一部国际贸易术语解释通那么以来,就不断定期对其进展修改以适应国际贸易的开展趋势,Incoterms2010的修改考虑了目前世界上免税区的增加,电子通讯的普遍使用以及货物运输平安性的提高,删去了Incoterms2000D组术语中的DDU,DAF,DES,DEQ,只保存了DDP,同时新增加了两种D组贸易术语,即DAT(DeliveredAtTerminal)与DAP(DeliveredAtPlace)以取代被删去的术语。
Incoterms2010中将贸易术语划分为适用于各种运输的CIP,CPT,DAP,DAT,DDP,EXW,FCA和只适用于海运和内水运输的CFR,CIF,FAS,FOB,并将术语的适用范围扩大到国内贸易中,赋予电子单据与书面单据同样的效力,增加对出口国安检的义务分配,要求双方明确交货位置,将承运人定义为缔约承运人,这些都在很大程度上反映了国际货物贸易的实践要求,并进一步与?联合国国际货物销售合同公约?及?鹿特丹规那么?衔接。
4.InterpretationoftradetermsinINCOTERMS2000
ContrastsbetweenFOB,CFRandCIF
FOB,CFRandCIFarethethreemostcommonlyusedtradeterms.Attentionsshouldbepaidtothedifferenceandsimilaritiesofthem.Similarities:1)Theseller’sriskwillbetransferredtothebuyerwhenthegoodspasstheship’srail.2)Thesellerisresponsibleforexportcustomsformalitieswhilethebuyerisresponsibleforimportcustomsformalities.3)Thebuyerisresponsibleforunloadingthegoodsattheportofdestination.4)Allthreetermscanonlybeusedforwaterwaytransportation.Differences:FOBrequiresthebuyertoarrangeandpayfortheoceantransportation;CFRrequiresthesellertoarrangeandpayfortheoceantransportation;CIFrequiresthesellertoarrangeandpayfortheoceantransportationandinsuranceagainstthebuyer’srisk.返回目录3.2INCOTERMS
4.InterpretationoftradetermsinINCOTERMS2000
Aftertheabovediscussion,thefollowingtablesummarizescomparisonofthe13termsinIncoterms2000.Table3-3Incoterms2000ComparisonTable返回目录3.2INCOTERMS
5.Considerationsforchoosingtradeterms
Whenchoosingtradetermsthetradershouldtakethefollowingaspectsintoaccount:
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