1、Incoterms 全INCOTERMS2010相对于INCOTERS2000的主要变化 2INCOTERMS2010 2RULES FOR ANY MODE OR MODES OF TRANSPORT 3EXW 3FCA 7CPT 11CIP 15DAT 21DAP 25DDP 29RULES FOR SEA AND IINLAND WATERWAY TRANSPORT 33FAS 33FOB 37CFR 41CIF 46一、【国际贸易术语解释通则】全名为“international rules for the interpretation of trade terms”简称为“intern
2、ational commercial terms(以下简称INCOTERMS),宗旨是为国际贸易中最普遍使用的贸易术语提供一套解释的国际规则,以避免因各国不同解释而出现的不确定性,或至少在相当程度上减少这种不确定性。二、避免或减少合同双方当事人之间互不了解对方国家的贸易习惯的情况出现。避免或减少误解、争议和诉讼,从而节约时间和费用。三、国际商会(INTERNATIONAL CHAMBER OF COMMERCE,ICC) 自20世纪20年代初开始对重要的国际贸易术语作统一解释的研究,并于1936年提出一套解释贸易术语的具有国际性的统一规则,定名为INCOTERMS1936.国际商会又在1953
3、年、1967年、1976年、1980年、1990年2000年、2010年对【国际贸易术语解释通则】进行了补充修订。四、【2010年国际贸易术语解释通则】于2011年1月1日正式生效。INCOTERMS2010相对于INCOTERS2000的主要变化一、 术语分类的调整。由2000原来的EFCD四组分为适用于两类:适用于各种运输方式和水运。二、 贸易术语的数量由原来的13种变为11种。1. 删除了DAF,DES,DEQ,DDU.2. 增加了DAT( Delivered at terminal,在指定目的地或目的港的集散站交货), DAP (delivered at place, 在指定目的地交货
4、)。 3. 用DAP取代了DAF,DES和DDU三个术语,DAT取代了DEQ,且扩展至适用于一切运输方式。三、 【2010年国际贸易术语解释通则】取消了船舷的概念,卖方承担货物装上船为止的一切风险,买方承担货物自装运港装上船后的一切风险。INCOTERMS2010不仅适用于国际销售合同,也适用于国内销售合同。TERMINAL在英文中意指终点站,即指飞机、火车、汽车、轮船的终点。所以,DAT意指运到上述地点,但是卖方要负责卸货。DESTINATION在英文中指最终目的地,可以是双方约定的任何地点。所以DAP的交货地点比DAT更灵活,包括买方营业场所。但是卖方不负责卸货。正是因此,如果到了TERM
5、INAL之后还要运到另外地点,建议使用DAP或DDP.INCOTERMS2010第一组:适用于任何运输方式的术语7种:EXW,FCA,CPT,CIP,DAT,DAP,DDPEXW ( EX WORKS) 工厂交货FCA(FREE CARRIER) 货交承运人CPT (CARRIAGE PAID TO) 运费付至目的港CIP (CARRIAGE AND INSURANCE PAID TO) 运费/保险费付至目的地DAT (DELIVERED AT TERMINAL) 目的地或目的港的集散站交货DAP (DELIERED AT PLACE) 目的地交货DDP (DELIVERED DUTY PAI
6、D) 完税后交货第二组:适用于水上运输方的术语4种:FAS,FOB,CFR,CIF.FAS (FREE ALONGSIDE SHIP) 装运港船边交货FOB (FREE ON BOARD) 装运港船上交货CFR (COST AND FREIGHT) 成本加运费CIF (COST, INSURANCE AND FREIGHT) 成本、保险费加运费。RULES FOR ANY MODE OR MODES OF TRANSPORTEXWEX WORKSEXW (insert named place of delivery) Incoterms 20101. EXW: Ex Works ( named
7、 place)工厂交货条件+指定地点,如EXW Nanjing 此条件下买方所负担责任最大,故若买方不便自出口国办理相关事宜则不宜采此条件。A. 卖方须负责:风险转移:在卖方营业场所内将货物交买方处置为止。费用负责:货物在卖方营业场所交买方处置前一切成本及费用。单据提供:1.商业发票;2.协助买方取得货出、进口及过境他国等相关文件。货物交付:卖方只需约定期限内将货物备妥置于自己营业场所、工厂或仓库内,同时不负责把货装上买方之运输工具,也不负责出口通关手续。B. 买方负责:待卖方交货后,买方即必须自行负担一切风险及费用将货物装上其所备之收货交通工具,同时办理货物出口通关及装运事宜。GUIDANC
8、E NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.It is suitable for domestic trade, while FCA is usually more appropriate for international trade.“Ex Works” means that the seller delivers when it places
9、the goods at the disposal of the buyer at the sellers premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.The parties are w
10、ell advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point are for the account of the seller. The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named place of delivery.EXW repre
11、sents the minimum obligation for the seller. The rule should be used with care as:a) The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a better position to do so. If the seller does load the goods, it does so at the buyers risk and expense. In
12、cases where the seller is in a better position to load the goods, FCA, which obliges the seller to do so at its own risk and expense, is usually more appropriate.b) A buyer who buys from a seller on an EXW basis for export needs to be aware that the seller has an obligation to provide only such assi
13、stance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c) The buyer has limited obligations to provide to the seller any informatio
14、n regarding the export of the goods. However, the seller may need this information for, e.g., taxation or reporting purposes.A THE SELLER OBLIGATIONSA1 General obligations of the sellerThe seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other
15、evidence of conformity that may be required by the contract. Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must prov
16、ide the buyer, at the buyers request, risk and expense, assistance in obtaining any export licence, or other official authorization necessary for the export of the goods.Where applicable, the seller must provide, at the buyers request, risk and expense, any information in the possession of the selle
17、r that is required for the security clearance of the goods.A3 Contracts of carriage and insurancea) Contract of carriageThe seller has no obligation to the buyer to make a contract of carriage.b) Contract of insuranceThe seller has no obligation to the buyer to make a contract of insurance. However,
18、 the seller must provide the buyer, at the buyers request, risk and expense (if any), with informationthat the buyer needs for obtaining insurance.A4 DeliveryThe seller must deliver the goods by placing them at the disposal of the buyer at the agreed point, if any, at the named place of delivery, no
19、t loaded on any collecting vehicle. If no specific pointhas been agreed within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose. The seller must deliver the goods on theagreed date or within the agreed period.B THE BU
20、YER OBLIGATIONSB1 General obligations of the buyerThe buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clea
21、rances and other formalitiesWhere applicable, it is up to the buyer to obtain, at its own risk and expense, any export and import licence or other official authorization and carry out all customs formalities for the exportof the goods.B3 Contracts of carriage and insurancea) Contract of carriageThe
22、buyer has no obligation to the seller to make a contract of carriage.b) Contract of insuranceThe buyer has no obligation to the seller to make a contract of insurance.B4 Taking deliveryThe buyer must take delivery of the goods when A4 and A7 have been complied with.A5 Transfer of risksThe seller bea
23、rs all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described inB5.A6 Allocation of costsThe seller must pay all costs relating to the goods until they have been delivered in accordance with A4,
24、 other than those payable by the buyer as envisaged in B6.A7 Notices to the buyerThe seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.A8 Delivery documentThe seller has no obligation to the buyer.B5 Transfer of risksThe buyer bears all risks of loss of o
25、r damage to the goods from the time they have been delivered as envisaged in A4. If the buyer fails to give notice in accordance with B7, then thebuyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods
26、 have been clearly identified as thecontract goods.B6 Allocation of costsThe buyer must:a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;b)pay any additional costs incurred by failing either to take delivery of the goods when they have been placed at it
27、s disposal or to give appropriate notice in accordance with B7, provided thatthe goods have been clearly identified as the contract goods;c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export; andd)reimburse all cos
28、ts and charges incurred by the seller in providing assistance as envisaged in A2.B7 Notices to the sellerThe buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place, give the seller sufficient notice thereof.B8 Proo
29、f of deliveryThe buyer must provide the seller with appropriate evidence of having taken delivery.A9 Checking packaging markingThe seller must pay the costs of those checking operations (such as checking quality, measuring, weighing, counting) that are necessary for the purpose of delivering the goo
30、ds in accordancewith A4.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged. The seller may package the goods in themanner appropriate for their transport, unless the buyer has notified the seller of speci
31、fic packaging requirements before the contract of sale is concluded. Packaging is to be markedappropriately.A10 Assistance with information and related costsThe seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyers request, risk
32、and expense, any documents and information,including security-related information, that the buyer needs for the export and/or import of the goods and/or for their transport to the final destination.B9 Inspection of goodsThe buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by the authorities of the country of export.B10 Ass
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