Incoterms 国际贸易术语解释通则.docx
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Incoterms国际贸易术语解释通则
Foreword
ByRajatGupta,ICCChairman
Theglobaleconomyhasgivenbusinessbroaderaccessthaneverbeforetomarketsallovertheworld.Goodsaresoldinmorecountries,inlargequantities,andingreatervariety.Butasthevolumeandcomplexityofglobalsalesincrease,sodopossibilitiesformisunderstandingsandcostlydisputeswhensalecontractsarenotadequatelydrafted.
TheIncoterms?
rules,theICCrulesontheuseofdomesticandinternationaltradeterms,facilitatetheconductofglobaltrade.ReferencetoanIncoterms2010ruleinasalecontractclearlydefinestheparties'respectiveobligationsandreducestheriskoflegalcomplications.
SincethecreationoftheIncotermsrulesbyICCin1936,thisgloballyacceptedcontractualstandardhasbeenregularlyupdatedtokeeppacewiththedevelopmentofinternationaltrade.TheIncoterms2010rulestakeaccountofthecontinuedspreadofcustoms-freezones,theincreaseduseofelectroniccommunicationsinbusinesstransactions,heightenedconcernaboutsecurityinthemovementofgoodsandconsolidatesintransportpractices.Incoterms2010updatesandconsolidatesthe'delivered'rules,reducingthetotalnumberofrulesfrom13to11,andoffersasimplerandclearerpresentationofalltherules.Incoterms2010isalsothefirstversionoftheIncotermsrulestomakeallreferencestobuyersandsellersgender-neutral.
ThebroadexpertiseofICC'sCommissiononCommercialLawandPractice,whosemembershipisdrawnfromallpartsoftheworldandalltradesectors,ensuresthattheIncoterms2010rulesrespondtobusinessneedseverywheredefinestheparties'respectiveobligationsandreducestheriskoflegalcomplications.
ICCwouldliketoexpressitsgratitudetothemembersoftheCommission,chairedbyFabioBortolotti(Italy),totheDraftingGroup,whichcomprisedCharlesDebattista(Co-Chair,France),JensBredow(Germany),JohnnyHerre(Sweden),DavidLwee(UK),LauriRailas(Finland),FrankReynolds(US),andMiroslavSubert(SzechRepublic),andtoAskoRaty(Finland)forassistancewiththeimagesdepictingthe11rules.
INTRODUCTION
TheIncoterms?
rulesexplainasetofthree-lettertradetermsreflectingbusiness-to-businesspracticeincontractsforthesaleofgoods.TheIncoterms?
rulesdescribemainlythetasks,costsandrisksinvolvedinthedeliveryofgoodsfromsellerstobuyers.
HowtousetheIncoterms?
2010rules
1.IncorporatetheIncoterms?
2010rulesintoyourcontractofsale
IfyouwanttheIncoterms?
2010rulestoapplytoyourcontract,youshouldmakethisclearinthecontract,throughsuchwordsas,“[thechosenIncotermsruleincludingthenamedplace,followedby]Incoterms?
2010”.
2.ChoosetheappropriateIncotermsrule
ThechosenIncotermsruleneedstobeappropriatetothegoods,tothemeansoftheirtransport,andabovealltowhetherthepartiesintendtoputadditionalobligations,forexamplesuchastheobligationtoorganizecarriageorinsurance,ontheselleroronthebuyer.TheGuidanceNotetoeachIncotermsrulecontainsinformationthatisparticularlyhelpfulwhenmakingthischoice.WhicheverIncotermsruleischosen,thepartiesshouldbeawaretheinterpretationoftheircontractmaywellbeinfluencedbycustomsparticulartotheportorplacebeingused.
3.Specifyyourplaceorportaspreciselyaspossible
ThechosenIncotermsrulecanworkonlyifthepartiesnameaplaceorport,andwillworkbestifthepartiesspecifytheplaceorportaspreciselyaspossible.
Agoodexampleofsuchprecisionwouldbe:
:
“FCA38CoursAlbert1er,Paris,FranceIncoterms2010”.
UndertheIncotermsrule
ExWorks(EXW),
FreeCarrier(FCA),
DeliveredatTerminal(DAT),
DeliveredatPlace(DAP),
DeliveredDutyPaid(DDP),
FreeAlongsideShip(FAS),
andFreeonBoard(FOB),
thenamedplaceistheplacewheredeliverytakesplaceand
whereriskpassesfromthesellertothebuyer.
UndertheIncotermsrule
CarriagePaidto(CPT),
CarriageandInsurancePaidto(CIP),
CostandFreight(CFR)
Cost,InsuranceandFreight(CIF),
Thenamedplacediffersfromtheplaceofdelivery.UnderthesefourIncotermsrules,thenamedplaceistheplaceofdestinationtowhichcarriageispaid.
Indicationsastoplaceordestinationcanhelpfullybefurtherspecifiedbystatingaprecisepointinthatplaceordestinationinordertoavoiddoubtorargument.
4.RememberthatIncotermsrulesdonotgiveyouacompletecontractofsale
Incotermsrulesdosaywhichpartytothesalecontracthastheobligationtomakecarriageorinsurancearrangements,whenthesellerdeliversthegoodstothebuyer,andwhichcostseachpartyisresponsiblefor.
Incotermsrules,however,saynothingaboutthepricetobepaidorthemethodofitspayment.Neitherdotheydealwiththetransferofownershipofthegoods,ortheconsequencesofabreachofcontract.Thesemattersarenormallydealtwiththroughexpresstermsinthecontractofsaleorinthelawgoverningthatcontract.Thepartiesshouldbeawarethatmandatorylocallawmayoverrideanyaspectofthesalecontract,includingthechosenIncotermsrules.
MainfeaturesoftheIncoterm@2010rules
1.TwonewIncotermsruls–DATandDAP–havereplacedtheIncoterms2000rulesDAF,DESDEQandDDU.
ThenumberofIncotermsruleshasbeenreducedfrom13to11.
Thishasbeenachievedbysubstitutingtworulesthatmaybeusedirrespectiveoftheagreedmodeoftransport—DAT,DeliveredatTerminal,andDAP,DeliveredatPlace—fortheIncoterms2000rulesDAF,DES,DEQandDDU.
Underbothnewrules,deliveryoccursatanameddestination:
inDAT,atthebuyer’sdisposalunloadedfromthearrivingvehicle(asundertheformerDEQrule);inDAP,likewiseatthebuyer’sdisposal,butreadyforunloading(asundertheformerDAF,DESandDDUrules).
ThenewrulesmaketheIncoterms2000rulesDESandDEQsuperfluous.ThenamedterminalinDATmaywellbeinaport,andDATcanthereforesafelybeusedincaseswheretheIncoterms2000ruleDEQoncewas.Likewise,thearriving“vehicle”underDAPmaywellbeashipandthenamedplaceofdestinationmaywellbeaport:
consequently,DAPcansafelybeusedincaseswheretheIncoterms2000ruleDESoncewas.Thesenewrules,liketheirpredecessors,are“delivered”,withthesellerbearingallthecosts(otherthanthoserelatedtoimportclearance,whereapplicable)andrisksinvolvedinbringingthegoodstothenamedplaceofdestination.
2.Classificationofthe11Incoterms?
2010rules
The11Incoterms?
2010rulesarepresentedintwodistinctclasses:
RULESFORANYMODEORMODESOF
TRANSPOTR
EXWEXWORKS
FCAFREECARRIER
CPTCARRIAGEPAIDTO
CIPCARRIAGEANDINSURANCEPAIDTO
DATDELIVEREDATTERMINAL
DAPDELIVEREDATPLACE
DDPDELIVEREDDUTYPAID
RULESFORSEAANDINLANDWATERWAYTRANSPORT
FASFREEALONGSIDESHIP
FOBFREEONBOARD
CFRCOSTANDFREIGHT
CIFCOSTINSURANCEANDFREIGHT
ThefirstclassincludesthesevenIncoterms?
2010rulesthatcanbeusedirrespectiveofthemodeoftransportselectedandirrespectiveofwhetheroneormorethanonemodeoftransportisemployed.EXW,FCA,CPT,CIP,DAT,DAPandDDPbelongtothisclass.Theycanbeusedevenwhenthereisnomaritimetransportatall.Itisimportanttoremember,however,thattheserulescanbeusedincaseswhereashipisusedforpartofthecarriage.
InthesecondclassofIncoterms?
2010rules,thepointofdeliveryandtheplacetowhichthegoodsarecarriedtothebuyerarebothports,hencethelabel“seaandinlandwaterway”rules.FAS,FOB,CFRandCIFbelongtothisclass.UnderthelastthreeIncotermsrules,allmentionoftheship’srailasthepointofdeliveryhasbeenomittedinpreferenceforthegoodsbeingdeliveredwhentheyare“onboard”thevessel.Thismorecloselyreflectsmoderncommercialrealityandavoidstheratherdatedimageoftheriskswingingtoandfroacrossanimaginaryperpendicularline.
3.Rulesfordomesticandinternationaltrade
Incotermsruleshavetraditionallybeenusedininternationalsalecontractswheregoodspassacrossnationalboarders.Invariousareasoftheworld,however,tradeblocs,liketheEuropeanUnion,havemadeborderformalitiesbetweendifferentcountrieslesssignificant.Consequently,thesubtitleoftheIncoterms?
2010rulesformallyrecognizethattheyareavailableforapplicationtobothinternationalanddomesticsalecontracts.Asaresult,theIncoterms?
2010rulesclearlystateinanumberofplacesthattheobligationtocomplywithexport/importformalitiesexistsonlywhereapplicable.
TwodevelopmentshavepersuadedICCthatamovementinthisdirectionistimely.Firstly,traderscommonlyuseIncotermsrulesforpurelydomesticsalecontract.ThesecondreasonisthegreaterwillingnessintheUnitesStatestouseIncotermrulesindomestictraderatherthantheformerUniformCommercialCodeshipmentanddeliveryterms.
4.GuidanceNotes
BeforeeachIncoterms?
2010ruleyouwillfindaGuidanceNote.TheGuidanceNotesexplainthefundamentalsofeachIncotermsrule,suchaswhenitshouldbeused,whenriskpasses,andhowcostsareallocatedbetweensellerandbuyer.TheGuidanceNotesarenotpartoftheactualIncoterms?
2010rules,butareintendedtohelptheuseraccuratelyandefficientlysteertowardstheappropriateIncotermsruleforaparticulartransaction.
5.Electroniccommunication
PreviousversionsofIncotermsruleshavespecifiedthosedocumentsthatcouldbereplacedbyEDImessages.ArticlesA1/B1oftheIncoterms?
2010rules,however,nowgiveelectronicmeansofcommunicationthesameeffectaspapercommunication,aslongasthepartiessoagreeorwherecustomary.Thisformulationfacilitatestheevolutionofnewelectronic