INCOTERMS国际贸易术语Word文件下载.docx

1、 EXW 工厂交货（.指定地点） FCA 货交承运人 CPT 运费付至. CIP 运费和保险费付至. DAT 在码头交货 DAP 交货地点 DDP 完税後交货注: 使用这个国际贸易术语通则时要加上地方。例如 EXW Yiwu China, FOB ShangHai ChinaEXW Ex Works - （named place of delivery）工厂交货（.指定地点）The buyer bears all costs and risks involved in taking the goods from the sellers premises to the desired desti

2、nation. The sellers obligation is to make the goods available at his premises （works, factory, warehouse）. This term represents minimum obligation for the seller. This term can be used across all modes of transport.EXW是国际贸易术语之一，可以用在所有的交通工具。 EXW是指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货， 卖方不办理出口清关

3、手续或将货物装上任何运输工具。 该术语是卖方承当责任最小的术语。 买方必须承当在卖方所在地受领货物的全部费用和风险。 但是，若双方希望在起运时卖方负责装载货物并承当装载货物的全部费用和风险时，则须在销售合同中明确写明。 在买方不能直接或间接的办理出口手续时，不应使用该术语，而应使用FCA，如果卖方同意装载货物并承当费用和风险的话。FCA（Free Carrier.named place）货交承运人（指定地点）The sellers obligation is to hand over the goods, cleared for export, into the charge of the c

4、arrier named by the buyer at the named place or point. If no precise point is indicated by the buyer, the seller may choose within the place or range stipulated where the carrier shall take the goods into his charge. When the sellers assistance is required in making the contract with the carrier the

5、 seller may act at the buyers risk and expense. This term can be used across all modes of transport.此术语是指卖方必须在合同规定的交货期内在指定地点将货物交给买方指定的承运人监管， 并负担货物交由承运人监管前的一切费用和货物灭失或损坏的风险。 需要说明的是，交货地点选择对於在该地点装货和卸货的义务会产生影响。 若卖方在其所在地交货，则卖方应负责装货； 若卖方在任何其他地点交货，卖方不负责卸货，即使货物在卖方的运输工具上，尚未卸货，卖方只要将货物交给买方指定的承运人或其他人或由卖方选定的承运人或其

6、他人处置时，交货即算完成。 卖方的义务是交出货物，办理出口，将货物交到指定的地点及承运人。 如果买方没有精确的地点表示，卖方可以选择交货地点。CPT （Carriage Paid To）运费付至XX地点The seller pays the freight for the carriage of goods to the named destination. The risk of loss or damage to the goods occurring after the delivery has been made to the carrier is transferred from t

7、he seller to the buyer. This term requires the seller to clear the goods for export and can be used across all modes of transport.CPT指运费付至（指定地点），CPT贸易术语是指卖方向其指定的承运人交货，但卖方还必须支付将货物运至目的地的运费。 CPT术语亦即买方承担交货之後一切风险和其他费用。 “承运人”是指任何人，在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。 如果还使用接运的承运人将货物运至约定目的地，则风

8、险自货物交给第一承运人时转移。 CPT 术语要求卖方办理出口清关手续。卖方应向其指定的承运人交货，支付将货物运至目的地的运费，办理出口清关手续。CIP （Carriage & insurance Paid to）运费及保险费付至XX地点The seller has the same obligations as under CPT but has the responsibility of obtaining insurance against the buyers risk of loss or damage of goods during the carriage. The seller

9、is required to clear the goods for export however is only required to obtain insurance on minimum coverage. This term requires the seller to clear the goods for export and can be used across all modes of transport.CIP指运费和保险费付至（指定目的地）， 卖方向其指定的承运人交货，期间卖方必须支付将货物运至目的地的运费， 并办理买方货物在运输途中灭失或损坏风险的保险，由卖方订立保险合

10、同并支付保险费。 买方承担卖方交货之後的一切风险和额外费用。?買方應注意到， CIP 術語只要求賣方投保最低限度的保險險別。 如買方需要更高的保險險別，則需要與賣方明確地達成協議，或者自行作出額外的保險安排。“承運人”指任何人在運輸合同中，承諾通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式履行運輸或由他人履行運輸。如果還使用接運的承運人將貨物運至約定目的地，則風險自貨物交給第一承運人時轉移。CIP 術語要求賣方辦理出口清關手續。CIP與CIF的區別兩者的相似之處：他們的價格構成中都包括了通常的運費和約定的保險費，而且，按這兩種術語成交的合同均屬於裝運合同 但CIP和CIF術語在交貨地

11、點風險劃分界限以及賣方承擔的責任和費用方面又有明顯的區別：CIF適用於海上運輸，交貨地點在裝運港，風險劃分以裝運港船舷為界，賣方負責租船訂艙， 支付從裝運港到目的港的運費，並且辦理水上運輸保險，支付保險費；CIP術語適用於各種運輸方式，交貨地點要根據運輸方式的不同由雙方約定，風險是在承運人控制貨物時轉移 賣方負責辦理從交貨地點到指定目的地的全程運輸，而不僅僅是水上運輸 賣方辦理的保險，也不僅僅是水上運輸險，還包括各種運輸險DAT （Delivered At Terminal）運費及保險費付至XX地點DAT :Delivered at Terminal（insert named terminal

12、 at port or place of destination）Seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. Terminal includes quay, warehouse, container yard or road, rail or air terminal.

13、 Both parties should agree the terminal and if possible a point within the terminal at which point the risks will transfer from the seller to the buyer of the goods. If it is intended that the seller is to bear all the costs and responsibilities from the terminal to another point, DAP or DDP may app

14、ly.新的條款，可用於所有運輸方式。 目的地或目的港的集散站交貨+指定目的地如:DAT DUB AIRPORT賣方須負責 風險轉移:賣方承擔將貨物交至指定目的地或目的港的集散站之前的一切風險。 費用負擔:貨物運抵目的地或目的港的集散站交買方處置前一切成本及費用。 單據提供:1.商業發票2.官方及其他正式出口文件3.小提單及/或一般運送單據4.協助買方取得輸入貨物而須由發貨國簽發的文件。 貨物交付:賣方應於規定的期限內負擔所有風險及費用直到貨物運抵指定目的地或目的港的集散站交買方處置為止。買方負責待貨物交買方處置後其一切風險及費用全歸買方自行負責。買賣雙方的責任 Seller is respon

15、sible for the costs and risks to bring the goods to the point specified in the contract Seller should ensure that their forwarding contract mirrors the contract of sale Seller is responsible for the export clearance procedures Importer is responsible to clear the goods for import, arrange import cus

16、toms formalities, and pay import duty If the parties intend the seller to bear the risks and costs of taking the goods from the terminal to another place then the DAP term may applyDAP （Delivered At Place）交貨至XX地點Seller delivers the goods when they are placed at the disposal of the buyer on the arriv

17、ing means of transport ready for unloading at the named place of destination. Parties are advised to specify as clearly as possible the point within the agreed place of destination, because risks transfer at this point from seller to buyer. If the seller is responsible for clearing the goods, paying

18、 duties etc., consideration should be given to using the DDP term. Seller bears the responsibility and risks to deliver the goods to the named place Seller is advised to obtain contracts of carriage that match the contract of sale Seller is required to clear the goods for export If the seller incurs

19、 unloading costs at place of destination, unless previously agreed they are not entitled to recover any such costs Importer is responsible for effecting customs clearance, and paying any customs duties新的條款，可用於所有運輸方式，目的地指定地點交貨DAP KECN 賣方承擔將貨物交至指定目的地之前的一切風險。貨物運抵指定目的地交買方處置前一切成本及費用。 1.商業發票2.官方及其他正式出口文件3

20、.小提單及/或一般運送單據4.協助買方取得輸入貨物而須由發貨國簽發的文件。賣方應於規定的期限內負擔所有風險及費用直到貨物運抵指定目的地交買方處置為止。DAT與DAP的區别DAT是終點站交貨，DAP是目的地交貨，就是說DAT貿易術語下，賣方把貨運到目的港交給買方就可以了，而DAP貿易術語下，要把貨物運到買方指定的地點，如買方工廠等地，簡單說，就是DAP比DAT負責的路線長，但在保險、清關手續、風險轉移點、運輸等方面兩者都是一樣的。DDP （Delivered Duty Paid）完稅後交貨The seller is responsible for delivering the goods to

21、the named place in the country of importation, including all costs and risks in bringing the goods to import destination. This includes duties, taxes and customs formalities. This term may be used irrespective of the mode of transport.完稅後交貨（指定目的地）是指賣方在指定的目的地，辦理完進口清關手續， 將在交貨運輸工具上尚未卸下的貨物交與買方，完成交貨。 賣方必

22、須承擔將貨物運至指定的目的地的一切風險和費用， 包括在需要辦理海關手續時在目的地應交納的任何稅費 （包括辦理海關手續的責任和風險，以及交納手續費、關稅、稅款和其他費用）。EXW術語下賣方承擔最小責任，而DDP術語下賣方承擔最大責任。若賣方不能直接或間接地取得進口許可證，則不應使用此術語。但是，如當事方希望將任何進口時所要支付的一切費用（如增值稅）從賣方的義務中排除，則應在銷售合同中明確寫明。FAS（Free Alongside Ship - named port of shipment）船邊交貨The seller must place the goods alongside the ship

23、 at the named port. The seller must clear the goods for export. Suitable only for maritime transport but NOT for multimodal sea transport in containers （see Incoterms 2010, ICC publication 715）. This term is typically used for heavy-lift or bulk cargo.FOB （Free On Board - named port of shipment）船上交貨

24、The seller must load themselves the goods on board the vessel nominated by the buyer. Cost and risk are divided when the goods are actually on board of the vessel （this rule is new!）. The seller must clear the goods for export. The term is applicable for maritime and inland waterway transport only b

25、ut NOT for multimodal sea transport in containers （see Incoterms 2010, ICC publication 715）. The buyer must instruct the seller the details of the vessel and the port where the goods are to be loaded, and there is no reference to, or provision for, the use of a carrier or forwarder. This term has be

26、en greatly misused over the last three decades ever since Incoterms 1980 explained that FCA should be used for container shipments.FOB 也稱離岸價，使用時通常為FOB港（出發地），按FOB成交，由買方負責派船接運貨物， 賣方應在合同規定的裝運港和規定的期限內，將貨物裝上買方指定的船只，並及時通知買方。 貨物在裝船時越過船舷，風險即由賣方轉移至買方。（不包括運費、保險費） 在FOB條件下，賣方要負擔風險和費用，領取出口許可證或其他官方證件，並負責辦理出口手續。 采

27、用FOB術語成交時，賣方還要自費提供證明其已按規定完成交貨義務的證件，如果該證件並非運輸單據， 在買方要求下，並由買方承擔風險和費用的情況下，賣方可以給予協助以取得提單或其他運輸單據。CFR （Cost and Freight）成本加運費The seller must pay the costs and freight required in bringing the goods to the named port of destination. The risk of loss or damage is transferred from seller to buyer when the go

28、ods pass over the ships rail in the port of shipment. The seller is required to clear the goods for export. This term should only be used for sea or inland waterway transport.CIF （Cost, Insurance & Freight）成本，保險費加運費The seller has the same obligations as under CFR however he is also required to provide insurance against the buyers risk of loss or damage to the goods during transit. The seller is required to clear the goods for export. This term should only be used for sea or inland waterway transport.CIF術語的中譯名為成本加保險費加運費，指定目的港， 其原文為Cost,Insurance and Freight（.named port of desti