Incoterms 国际贸易术语解释通则.docx

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