Unit1LIncotermsearningObjectivesIntroductionThisunitstartswithageneralintroductiontoIncoterms12000.
AfterknowingthehistoryofIncoterms,youwilllearn13importanttradetermsindetails.
Besidestheirdefinitionsandexplanations,youarealsosupposedtomasterthedifferencesamongthemandthemodificationofIncoterms.
Unit1Inthisunit,youwilllearnthedefinitionandexplanationofIncoterms;learnthemodificationofIncoterms.
1.
Incoterms(InternationalCommercialTerms)areasetofinternationalrulesfortheinterpretationoftradetermsthatarewidelyusedthroughouttheworld.
Theyweresetforth,devisedandpublishedbytheInternationalChamberofCommerce(ICC).
KeyWordsandTermsIncoterms《国际贸易术语解释通则》(简称《通则》)EXW/ExWorks工厂交货FCA/FreeCarrier货交承运人FAS/FreeAlongsideShip装运港船边交货国际贸易实务FOB/FreeonBoard装运港船上交货CFR/CostandFreight成本加运费CIF/Cost,InsuranceandFreight成本加保险费、运费CPT/CarriagePaidto运费付至CIP/CarriageandInsurancePaidto运费、保险费付至DAF/DeliveredatFrontier边境交货DES/DeliveredExShip目的港船上交货DEQ/DeliveredExQuay目的港码头交货DDU/DeliveredDutyUnpaid未完税交货DDP/DeliveredDutyPaid完税后交货Inordertoclearuptheconfusionthatexistedininternationaltrade,theInternationalChamberofCommercedrewupasetofstandardtermsanddefinitionsin1936.
ThesewerecalledIncoterms1936,whichindicatedthedivisionofcostsandadministrativeresponsibilitybetweentheexporterandhiscustomer.
Amendmentsandadditionswerelatermadein1953,1967,1976,1980,1990andpresentlyIncoterms2000areprevailing.
TheChinesetradingcorporationsusuallyadoptIncotermsfortheinterpretationofdeliveryterms,althoughtherearetheWarsawOxfordRules1932(《1932年华沙—牛津规则》)andRevisedAmericanForeignTradeDefinitions1941(《1941年美国对外贸易定义修订本》).
ItmustbespecificallystipulatedinthebusinesscontractthattheIncoterms2000isthebasisofexportprice.
1.
CanyouinterprettheroleofIncotermsPart1TheHistoryofIncotermsUnit1NowletustakeabrieflookatIncoterms2000andseewhatthemaintradetermsmean(seeTable1).
Table1GroupEDepartureEXWExWorksGroupFMaincarriageunpaidFCAFreeCarrierFASFreeAlongsideShipFOBFreeonBoardGroupCMaincarriagepaidCFRCostandFreightCIFCost,InsuranceandFreightCPTCarriagePaidtoCIPCarriageandInsurancePaidtoGroupDArrivalDAFDeliveredatFrontierDESDeliveredExShipDEQDeliveredExQuayDDUDeliveredDutyUnpaidDDPDeliveredDutyPaid2.
ThetermsinIncoterms2000arebasicallygroupedintofourdifferentcategories:GroupE,GroupF,GroupCandGroupD.
CanyoulistalltheGroupCtermsandexplainwhytheyareclassifiedinthesamegroupPart2ABriefViewofIncoterms2000国际贸易实务3-1EXW/ExWorks(.
.
.
namedplace)EXWmeansthatthesellerfulfillshisobligationtodeliverwhenhehasmadethegoodsavailableathispremises(i.
e.
works,factory,warehouse,etc.
)tothebuyer.
Inparticular,heisnotresponsibleforloadingthegoodsonthevehicleprovidedbythebuyerorforclearingthegoodsforexport,unlessotherwiseagreed.
Thebuyerbearsallthecostsandrisksinvolvedintakingthegoodsfromtheseller'spremisestothedesireddestination.
Thistermthusrepresentstheminimumobligationfortheseller.
Itshouldnotbeusedwhenthebuyercannotcarryoutdirectlyorindirectlytheexportformalities.
Insuchcircumstances,theFCAtermshouldbeused.
3-2FCA/FreeCarrier(.
.
.
namedplace)FCAmeansthatthesellerfulfillshisobligationtodeliverwhenhehasclearedthegoodsforexport1,handedthemoverintothechargeofthecarriernamedbythebuyeratthenamedplaceorpoint.
Ifnoprecisepointisindicatedbythebuyer,thesellermaychoose,withintheplaceorrangestipulated,wherethecarriershalltakethegoodsintohischarge.
When,accordingtocommercialpractice,theseller'sassistanceisrequiredinmakingthecontractwiththecarrier(suchasinrailorairtransport)thesellermayactatthebuyer'srisksandexpenses,whichincludesanycostsforarrangingthetransport.
Thistermmaybeusedforanymodeoftransport,paidbythebuyerincludingmultimodaltransport.
CARRIERmeansanypersonwho,inacontractofcarriage,undertakestoperformortoprocuretheperformanceofcarriagebyrail,road,sea,air,inlandwaterwayorbyacombinationofsuchmodes.
Ifthebuyerinstructsthesellertodeliverthecargotoaperson,e.
g.
afreightforwarder(货运代理人),whoisnotacarrier,thesellerisdeemedtohavefulfilledhisobligationtodeliverthegoodswhentheyarriveintothecustodyofthatnominatedperson.
Part3ThirteenTradeTerms1.
办完出口清关手续.
Unit1TRANSPORTTERMINALmeansarailwayterminal,afreightstation,acontainerterminalatyard,amultipurposecargoterminaloranysimilarreceivingpoint.
CONTAINERincludesanyequipmentusedtounitizecargo,e.
g.
alltypesofcontainersand/orflats,whetherISOacceptedornot,trailers,swapbodies,roll-on/roll-off(滚装,滚卸)equipment,igloos,etc.
,anditappliestoallmodesoftransport.
3-3FAS/FreeAlongsideShip(.
.
.
namedportofshipment)FASmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavebeenplacedalongsidethevesselonthequayorinlightersatthenamedportofshipment.
Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoods(货物发生灭失或损坏的风险)fromthatmoment.
TheFAStermrequiresthesellertoclearthegoodsforexport.
FAScanonlybeusedforseaorinlandwaterwaytransport.
3-4FOB/FreeonBoard(.
.
.
namedportofshipment)FOBmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavepassedovertheship'srailatthenamedportofshipment.
Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatpoint.
TheFOBtermrequiresthesellertoclearthegoodsforexport.
Thistermcanbeusedonlyforseaorinlandwaterwaytransport.
Whentheship'srailservesnopracticalpurpose,suchasinthecaseofroll-on/roll-offorcontainertraffic,theFCAtermismoreappropriatetouse.
3-5CFR/CostandFreight(.
.
.
namedportofdestination)CFRmeansthatthesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestinationbuttherisksoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimethatthegoodshavebeendeliveredonboardthevessel,aretransferredfromthesellertothebuyerwhenthegoodspasstheship'srailattheportofshipment.
国际贸易实务TheCFRtermrequiresthesellertoclearthegoodsforexport.
Thistermcanonlybeusedforseaandinlandwaterwaytransport.
Whentheship'srailservesnopracticalpurpose,suchasinthecaseofroll-on/roll-offorcontainertraffic,theCPTtermismoreappropriatetouse.
3-6CIF/Cost,InsuranceandFreight(.
.
.
namedportofdestination)CIFmeansthatthesellerhasthesameobligationsasunderCFRbutwiththeadditionalresponsibilitythathemustprocuremarineinsuranceagainstthebuyer'srisksoflossofordamagetothegoodsduringthecarriage.
Thesellercontractsforinsuranceandpaystheinsurancepremium(保险费).
ThebuyershouldnotethatundertheCIFtermthesellerisrequiredtoobtaininsuranceonlyonminimumcoverage(最低险别).
TheCIFtermrequiresthesellertoclearthegoodsforexport.
Thistermcanonlybeusedforseaandinlandwaterwaytransport.
Whentheship'srailservesnopracticalpurposessuchasinthecaseofroll-on/roll-offorcontainertraffic,theCIPtermismoreappropriatetouse.
3-7CPT/CarriagePaidto(.
.
.
namedplaceofdestination)CPTmeansthatthesellerpaysforthefreightforthecarriageofthegoodstothenameddestination.
Therisksoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimethegoodshavebeendeliveredtothecarrier,aretransferredfromthesellertothebuyerwhenthegoodshavebeendeliveredintothecustodyofthecarrier.
Ifsubsequentcarriersareusedforthecarriagetotheagreeddestination,theriskpasseswhenthegoodshavebeendeliveredtothefirstcarrier.
TheCPTtermrequiresthesellertoclearthegoodsforexport.
TheCPTtermmaybeusedforanymodeoftransportincludingmultimodaltransport.
Unit13-8CIP/CarriageandInsurancePaidto(.
.
.
namedplaceofdestination)CIPmeansthatthesellerhasthesameobligationsasunderCPTbutwiththeadditionalresponsibilitythatthesellerhastoprocurecargoinsuranceagainstthebuyer'srisksoflossofordamagetothegoodsduringthecarriage.
Thesellercontractsforinsuranceandpaystheinsurancepremium.
ThebuyershouldnotethatundertheCIPtermthesellerisrequiredtoobtaininsuranceonlyonminimumcoverage.
TheCIPtermrequiresthesellertoclearthegoodsforexport.
Thistermmaybeusedforanymodeoftransportincludingmultimodaltransport.
3-9DAF/DeliveredatFrontier(.
.
.
namedplace)DAFmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavebeenmadeavailable,clearedforexport,atthenamedpointandplaceatthefrontier,butbeforethecustomsborderoftheadjoiningcountry.
Theterm"frontier"maybeusedforanyfrontierincludingthatofthecountryofexport.
Therefore,itisofvitalimportancethatthefrontierinquestionbedefinedpreciselybyalwaysnamingthepointandplaceintheterm.
Thistermisprimarilyintendedtobeusedwhengoodsaretobecarriedbyrailorroad,butitmaybeusedforanymodeoftransport.
3-10DES/DeliveredExShip(.
.
.
namedportofdestination)DESmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavebeenmadeavailabletothebuyeronboardtheship,unclearedforimportatthenamedportofdestination.
Thesellerhastobearallthecostsandrisksinvolvedinbringingthegoodstothenamedportofdestination.
Thebuyermustpayforunloading,customsclearanceatdestination,etc.
Thistermcanonlybeusedforseaorinlandwaterwaytransport.
国际贸易实务3-11DEQ/DeliveredExQuay(.
.
.
namedportofdestination)DEQmeansthatthesellerfulfillshisobligationtodeliverwhenhehasmadethegoodsavailabletothebuyeronthequay(wharf)atthenamedportofdestination.
Thebuyerisresponsibletoclearthegoodsforimportation.
Ifthepartieswishtoexcludefromtheseller'sobligationssomeofthecostspayableuponimportationofthegoods,suchasvalueaddedtax(VAT),thisshouldbemadeclearbyaddingwordstothiseffect:"DeliveredExQuay,VATunpaid(…namedportofdestination).
"Thistermcanonlybeusedforseaorinlandwaterwaytransport.
3-12DDU/DeliveredDutyUnpaid(.
.
.
namedplaceofdestination)DDUmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavebeenmadeavailableatthenamedplaceinthecountryofimportation.
Thesellerhastobearthecostsandrisksinvolvedinbringingthegoodsthereto(excludingduties,taxesandotherofficialchargespayableonimportation)aswellasthecostsandrisksofcarryingoutcustomsformalities.
Thebuyerhastopayanyadditionalcostsandtobearanyriskscausedbyhisfailuretoclearthegoodsforimportintime.
Ifthepartieswishthebuyertocarryoutcustomsformalitiesandbearthecostsandrisksresultingtherefrom,thishastobemadeclearbyaddingwordstothiseffect.
Ifthepartieswishtoincludeintheseller'sobligationssomeofthecostspayableuponimportationofthegoods(suchasVAT),thisshouldbemadeclearbyaddingwordstothiseffect:"Delivereddutyunpaid,VATpaid(…namedplaceofdestination).
"Thistermmaybeusedirrespectiveofthemodeoftransport.
3-13DDP/DeliveredDutyPaid(.
.
.
namedplaceofdestination)DDPmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavebeenmadeavailableatthenamedplaceinthecountryofimportation.
Thesellerhastobeartherisksandcosts,includingduties,taxesandotherchargesofdeliveringtheUnit1goodsthereto,clearedforimportation.
WhiletheEXWtermrepresentstheminimumobligationfortheseller,DDPrepresentsthemaximumobligation.
1Thistermshouldnotbeusedifthesellerisunable,eitherdirectlyorindirectly,toobtaintheimportlicense.
Ifthepartieswishthebuyertoclearthegoodsforimportationandtopaytheduty,thetermDDUshouldbeused.
Ifthepartieswishtoexcludefromtheseller'sobligations,someofthecostspayableuponimportationofthegoods(suchasVAT),thisshouldbemadeclearbyaddingwordstothiseffect:"Delivereddutypaid,VATunpaid(…namedplaceofdestination).
"ThetermDDPmaybeusedirrespectiveofthemodeoftransport.
Table2showsthedifferencesamongthe13termsintroducedabovewithregardtoplaceofdelivery,risk-changingpoint,etc.
Table2ComparisonTableTermPlaceofDeliveryRisk-changingPointClearanceExp.
ClearanceImp.
ModeofTransportEXWpremisesofsellerdeliverytobuyerbuyerbuyeranyFCAcarrier'scustodyofcarriersellerbuyeranyFASportofshipmentalongsideshipsellerbuyerseaFOBportofshipmentship'srailsellerbuyerseaCFRportofshipmentship'srailsellerbuyerseaCIFportofshipmentship'srailsellerbuyerseaCPTcarrier'scustodyofcarriersellerbuyeranyCIPcarrier'scustodyofcarriersellerbuyeranyDAFfrontierdeliverytobuyersellerbuyeranyDESportofdestinationonboardshipsellerbuyerseaDEQportofdestinationquaysellerbuyerseaDDUimportcountrydeliverytobuyersellerbuyeranyDDPimportcountrydeliverytobuyersellersellerany1.
EXW术语下卖方承担责任最小,而DDP术语下卖方承担责任最大.
10国际贸易实务3.
AccordingtoIncoterms2000,underwhichtermisthebuyer'sresponsibilitytoclearthegoodsforexport4.
AccordingtoIncoterms2000,underwhichtermistheseller'sresponsibilitytoclearthegoodsforimport5.
WhatarethedifferencesbetweenDDPandDDU4-1ObligationsoftheexporterTheobligationsunderthesetermscanbemodifiedbymutualagreement.
Forexample,theexportermayarrangeinsurance,freightorotherchargesonbehalfofthecustomerwithFOBcontract,butresponsibilityremainswiththecustomer.
Therecanalsobea"mixedcostapproach"(混摊成本法)whichmeans,forexample,anexporteracceptscertaincostobligationsbyquotingFOBbutactuallylooksafterfreightonthecustomer'sbehalf.
FlexibilityisessentialininterpretingIncoterms,butingeneral,theexporter'sresponsibilityundereachofthetermsisassummarized.
These13tradetermsarenormallyknownbytheirinitials,aslistedabove,andareusuallyqualifiedbyaplacename,forexample,"FASSingapore"or"FOBMombassa".
Moreover,differentmarkets,products,marketingchannelsandcustomsofthetradeallinfluencedecisionsontermsofdeliveryandthereforeexportprices.
Forexample,insellingmanufacturing-gradebeeftotheUnitedKingdom,anexporterislikelytofindthattherearespecializedimportersfromwhommanufacturersgettheirsupplies.
ThistypeofimporterstendstowantquotationsonaCIFbasistoguardagainstfluctuationsinfreightrates.
Ontheotherhand,someverylargebuyersusuallywishtobuydirectfromtheexporter.
Becauseoftheirlocationnearshippingcentersandthelargevolumeoftheirbusiness,theymaybeabletonegotiateadvantageousfreightrates;consequentlytheymayprefertheirquotationsFOB.
Therearenorulesaboutwhichtermsarethebestandmostsuitableforallcircumstances.
Part4ModificationofIncoterms11Unit14-2Firmofferandnon-firmoffer(实盘和虚盘)Onceaquotationhasbeengiventoacustomerusingaparticularterm,suchas"EXWKabul"or"FOBNewYork",andtheorderisplacedandacceptedonthisbasis,thenthepricemustremainfirm.
Whenanexportermakesafirmoffer,hemakesadefinitecommitmenttosupplywhenthebuyeracceptstheoffer.
1However,theexportermaynotbewillingtomakeafirmoffer.
Hewillinsertaconditionalphrase(附加条件),e.
g.
subjecttothecustomer'sfinalconfirmation,subjecttothegoodsbeingunsold,subjecttopriorsale,orsimplystatetheofferwithoutengagement,etc.
Thisofferisanon-firmoffer.
Iftheexporterwishestoretaintherighttochangehisprice,hemayinsertintohisconditionsofsaleaclauselike:"ThepriceiscalculatedonthebasisofafreightrateofUS$1.
00percubicfoot;anyvariationinthisrateisforbuyer'saccount.
"Obviously,itissaferfortheexportertoretainhisrighttoalterthepriceortheconditionsofanorder,butthecustomerprefersdefinitetermsandlooksmorefavorableonanofferthatquotesafirmprice.
Inthecourseofbusinessnegotiation,weshouldpayspecialattentiontothefollowingpoints:(1)Whenquotingourdeliveryterms,weshouldtakeintoconsiderationtheavailabletonnageofourshippingcapabilitysincetheChinaOceanShippingCompany(COSCO)haspossessedalargefleetofmerchantvesselsandtheChinaNationalCharteringCorporationusuallychartersanumberofforeignships.
Weshouldtryourbesttomakeuseoftheseships,henceforbigbusinesstransactions,wepreferFOBforourimportsandCIFforourexports.
(2)Whenthefreightmarketisstrongwithanupwardtendency,wewouldquoteFOBforexportsratherthanCIF.
However,ifthecustomerinsistsonCIFterms,toaccommodatehisrequest,itisadvisableforustoadjustourpricetoincludethe1.
当出口商发出一个实盘时,如果买方接受发盘,出口商必须明确承担供货义务.
Justg是一家俄罗斯VPS云服务器提供商,主要提供南非地区的VPS服务器产品,CN2高质量线路网络,100Mbps带宽,自带一个IPv4和8个IPv6,线路质量还不错,主要是用户较少,带宽使用率不高,比较空闲,不拥挤,比较适合面向非洲、欧美的用户业务需求,也适合追求速度快又需要冷门的朋友。justg的俄罗斯VPS云服务器位于莫斯科机房,到美国和中国速度都非常不错,到欧洲的平均延迟时间为40毫秒,...
前天,还有在"Hostodo商家提供两款大流量美国VPS主机 可选拉斯维加斯和迈阿密"文章中提到有提供两款流量较大的套餐,这里今天看到有发布四款庆祝独立日的七月份的活动,最低年付VPS主机13.99美元,如果有需要年付便宜VPS主机的可以选择商家。目前,Hostodo机房可选拉斯维加斯和迈阿密两个数据中心,且都是基于KVM虚拟+NVMe整列,年付送DirectAdmin授权,需要发工单申请。(如何...
香港大带宽服务器香港大带宽云服务器目前市场上可以选择的商家十分少,这次给大家推荐的是我们的老便宜提速啦的香港大带宽云服务器,默认通用BGP线路(即CN2+BGP)是由三网直连线路 中国电信骨干网以及HGC、NTT、PCCW等国际线路混合而成的高品质带宽(精品带宽)线路,可有效覆盖全球200多个国家和地区。(适用于绝大部分应用场景,适合国内外访客访问,域名无需备案)提速啦官网链接:点击进入香港Cer...