1、INCOTERMSINCOTERMS 2010INCOTERMS 2010Prepared by : Alice Hsu2013/01/30 TOPIC What are Incoterms Structure of Incoterms 2010 Incoterms 2010 Overview What are Incoterms International Commercial terms (Incoterms) used in International commercial transactions. Purpose : Communicate clearly tasks, costs,
2、 and risks associated with the transportation and delivery of goods. Accepted by governments, legal authorities and practitioners First published in 1936 and the eighth version - Incoterms 2010EXW Ex WorksFCA Free CarrierFAS Free Alongside ShipFOB Free On BoardCFR Cost and FreightCIF Cost, Insurance
3、 & FreightCPT Carriage Paid ToCIP Carriage & Insurance Paid ToDEQ Delivered Ex Quay DES Delivered Ex ShipDAF Delivered at FrontierDDU Delivered Duty UnpaidDDP Delivered Duty PaidEXW Ex WorksFCA Free CarrierFAS Free Alongside ShipFOB Free On BoardCFR Cost and FreightCIF Cost, Insurance &
4、FreightCPT Carriage Paid ToCIP Carriage & Insurance Paid ToDAT Delivered At TerminalDAP Delivered At PlaceDDP Delivered Duty PaidINCOTERMS 2000INCOTERMS 2010 Structure of Incoterms 2010Incoterms 2010 defines 11 rules, reducing the 13 used in Incoterms 2000 Structure of Incoterms 2010Classificati
5、on of Incoterms rules : INCOTERMS 2000 E : EXW F : FCA , FAS , FOB C : CFR , CIF , CPT , CIP 8D : DAF , DES , DEQ , DDU , DDP INCOTERMS 2010 Rules for Any Mode(s) of Transport EXW Ex Works (named place of delivery) FCA Free Carrier (named place of delivery) CPT - Carriage Paid To (named place of des
6、tination) CIP Carriage and Insurance Paid to (named place of destination) DAT Delivered at Terminal (named terminal at port or place of destination) DAP Delivered at Place (named place of destination) DDP Delivered Duty Paid (named place of destination) Rules for Sea and Inland Waterway Transport FA
7、S Free Alongside Ship (named port of shipment) FOB Free on Board (named port of shipment) CFR Cost and Freight (named port of destination) CIF Cost, Insurance and Freight (named port of destination)3. Incoterms 2010 began from January 1, 2011EXW Ex Works (named place of delivery)The requirements of
8、the Incoterms rule are that the seller must notify the buyer that the goods are ready for pick-up, and that the buyer is responsible to arrange for a freight carrier to collect the goods.Responsibilities of Seller/Buyer and Risk Shift : Point that Risk Shifts to Buyer Sending Location Port /Place of
9、 Departure Port/Place of DestinationReceiving LocationResponsibilities of Buyer : pay for a vehicle to pick up the goods clear the goods for export pay for the international journey clear the goods for import pay for domestic transportation in the importing countryFCA Free Carrier (named place of de
10、livery)The requirements of the Incoterms rule are that the seller delivers the goods to the carrier selected by the buyer and clears the goods for export. Responsibilities of Seller/Buyer and Risk Shift :Sending Location Port/Place of Departure Port/Place of DestinationReceiving LocationResponsibili
11、ties of Buyer :pay for the international journey clear the goods for import pay for domestic transportation in the importing countryResponsibilities of Seller : clear the goods for export pay for a vehicle to deliver the goods to the carrierPoint that Risk Shifts to Buyer CPT - Carriage Paid To (nam
12、ed place of destination)Carriage Paid To is an Incoterms rule reflecting the practice of having the seller deliver the goods to the city of destination selected by the buyer. It does not include insurance for the international voyage. Responsibilities of Seller/Buyer and Risk Shift:Sending Location
13、Responsibilities of Buyer : clear the goods for import pay for domestic transportation in the importing countryPort/Place of Departure Port /Place of DestinationReceiving LocationResponsibilities of Seller : clear the goods for export pay for the international transport Point that Risk Shifts to Buy
14、er CIP Carriage and Insurance Paid to (named place of destination)The requirements of the Incoterms rule are that the seller clears the goods for export, pays for the international voyage and international insurance, and delivers the goods in the City of Destination. Responsibilities of Seller/Buyer
15、 and Risk Shift :Responsibilities of Buyer : clear the goods for import pay for domestic transportation in the importing countrySending Location Point that Risk Shifts to Buyer Port/Place of Departure Port/Place of DestinationReceiving LocationResponsibilities of Seller : clear the goods for export
16、pay for the international transport pay for insuranceDAT Delivered at Terminal (named terminal at port or place of destination)Delivered At Terminal is an Incoterms rule reflecting the practice of having the seller deliver the goods to a terminal (whether in a port or a city), unloaded from the mean
17、s of transport, in a city of destination selected by the buyer. Delivered At Terminal is a newly created Incoterms rule, created in 2010. Responsibilities of Seller/Buyer and Risk Shift :Responsibilities of Buyer : clear the goods for import pay for domestic transportation in the importing countryPo
18、rt/Place of Departure Port/Terminal of DestinationReceiving LocationResponsibilities of Seller : clear the goods for export pay for the international transport Sending Location Point that Risk Shifts to Buyer DAP Delivered at Place (named place of destination)Delivered At Place is an Incoterms rule
19、reflecting the practice of having the seller deliver the goods, still loaded onto the means of transport, to a city of destination selected by the buyer. Delivered At Place is a newly created Incoterms rule, created in 2010.Responsibilities of Seller/Buyer and Risk Shift :Port/Place of Departure Por
20、t /Place of DestinationReceiving LocationResponsibilities of Seller : clear the goods for export pay for domestic transportation pay for the international transport Sending Location Responsibilities of Buyer : clear the goods for import pay for domestic transportation in the importing country, if ap
21、plicablePoint that Risk Shifts to Buyer DDP Delivered Duty Paid (named place of destination)The requirements of the Incoterms rule are that the seller must clear the goods for export, pay for the international voyage, clear Customs in the importing country, and deliver the goods in the city of desti
22、nation. Responsibilities of Seller/Buyer and Risk Shift :Responsibilities of Seller : clear the goods for export pay for the international transport clear the goods in the importing country pay for transportation the goods to the final destination in the importing country pay for tax in the importin
23、g countryPort/Place of Departure Port/Place of DestinationReceiving LocationSending Location Point that Risk Shifts to Buyer FAS Free Alongside Ship (named port of shipment)The requirements of the Incoterms rule are that the seller must deliver the goods to the port and must clear the goods for expo
24、rt.Responsibilities of Seller/Buyer and Risk Shift :Responsibilities of Seller : clear the goods for export pay for transporting the goods to the port of departureFOB Free on Board (named port of shipment)The requirements of the Incoterm rule are that the seller must deliver the goods on board the s
25、hip and must clear the goods for export.Responsibilities of Seller/Buyer and Risk Shift :Responsibilities of Buyer : pay for the international journey clear the goods for import pay for domestic transportation in the importing countryPort of DestinationCFR Cost and Freight (named port of destination
26、)Cost and Freight (CFR) is an Incoterms rule reflecting the practice of having the seller deliver the goods to the Port of Destination selected by the buyer. The Incoterms rule does not include ;insurance; for the international voyage.Responsibilities of Seller/Buyer and Risk Shift :Responsibilities
27、 of Seller : clear the goods for export pay for transporting the goods to the port of departure pay for loading the goods onto the ship pay for the international transport Port of Departure Receiving LocationPoint that Risk Shifts to Buyer Sending Location Responsibilities of Buyer : clear the goods
28、 for import pay for domestic transportation in the importing countryPort of DestinationCIF Cost, Insurance and Freight (named port of destination)The requirements of the Incoterms rule are that the seller must clear the goods for export, pay for the international voyage and international insurance a
29、nd deliver the goods to the Port of Destination. Responsibilities of Seller/Buyer and Risk Shift :Port of Departure Receiving LocationPoint that Risk Shifts to Buyer Sending Location Responsibilities of Buyer : clear the goods for import pay for domestic transportation in the importing countryPort o
30、f DestinationResponsibilities of Seller : clear the goods for export pay for transporting the goods to the port of departure pay for loading the goods onto the ship pay for the international transport pay for insuranceINCOTERMS 2010 OVERVIEW The Incoterms Rules APCI prefersFCACPTCIPDAPDATDDPThe Incoterms Rules APCI does not preferEX-WORKSFASFOBCFRCIFThank you !
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