国际贸易实务案例题解25章.docx
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国际贸易实务案例题解25章.docx
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国际贸易实务案例题解25章
Chaptertwo
IV.Shortquestions
1.WhopaysforloadingforshipmentunderFOB?
答:
Seller.
2.WhopaysforunloadingunderCIF?
答:
Buyer.
3.CompareandcontrastFOB,CFRandCIF?
答:
Similarities:
a.Seller’sriskwillbetransferredtothebuyerwhenthegoodspasstheship’srail.b.Sellerisresponsibleforexportcustomsformalitieswhilebuyerisresponsibleforimportcustomsformalities.c.Buyerisresponsibleforunloadingthegoodsattheportofdestination.d.Allthreetermscanonlybeusedforwaterwaytransportation.Differences:
a.FOBrequiresthebuyertoarrangeandpayfortheoceantransportation;CFRrequiresthesellertoarrangeandpayfortheoceantransportation;CIFrequiresthesellertoarrangeandpayfortheoceantransportationandinsuranceagainstthebuyer’srisk.
4.Whatarethetwotypesoftradetermsconcerningthetransferofrisks?
答:
Shipmentcontracttermsvs.arrivalcontractterms.Undershipmentcontracttermsseller’sriskwillbetransferredtothebuyerbeforethegoodsdepartfromtheplace/portofshipment.Underarrivalcontracttermssellerwillbeartheriskofthegoodsuntilthegoodsarrivethedestination.
5.WhatarethedifferencesandsimilaritiesbetweenCPTandCFR?
答:
Majorsimilarities:
a.sellershouldcontractandpayforthemajorcarriage.b.Sellerisnottakingtheriskoflossordamagetothegoodsduringthetransportation.Difference:
a.CPTisapplicabletoanykindoftransportationmodewhileCFRisonlyusedforwaterwaytransport.b.UnderCPTseller’sriskwillbetransferredtothebuyerwhenthegoodsarehandedovertothefirstcarriernominatedbyseller.UnderCFRseller’sriskwillbetransferredwhenthegoodspassovertheship’srail.
6.WhatarethedifferencesandsimilaritiesbetweenCIPandCIF?
答:
Majorsimilarities:
a.sellershouldcontractandpayforthemajorcarriage.b.Sellerisnottakingtheriskoflossordamagetothegoodsduringthetransportation.c.Sellermustobtaininsuranceagainstbuyer’srisk.Difference:
a.CPTisapplicabletoanykindoftransportationmodewhileCFRisonlyusedforwaterwaytransport.b.UnderCPTseller’sriskwillbetransferredtothebuyerwhenthegoodsarehandedovertothefirstcarriernominatedbyseller.UnderCFRseller’sriskwillbetransferredwhenthegoodspassovertheship’srail.
7.IfyoutradewithanAmerican,isthesalescontractsubjecttoIncotermswithoutanydoubt?
Whatshouldyoudo?
答:
No.TheRevisedAmericanForeignTradeDefinitions1941isstillinuse,especiallyamongtheNorthAmericanarea.Ithasdifferentinterpretationaboutsometradeterms.Thetradersshouldclarifythechoiceofrulesbeforeanyfurtherdiscussion.
8.Whatarethemostcommonlyusedtradeterms?
答:
FOB,CFR&CIF.
9.WhoisresponsibleforcarryingoutcustomsformalitiesforexportsunderanFOBcontract?
答:
Seller.AccordingtoIncoterms2000,exceptEXWandDDPthesetwoterms,alltheothereleventermsrequirethesellertohandletheexportcustomsformalities,whilebuyertheimportcustomsformalities.
10.IfaChinesetradersignsaFOBHamburgcontract,isheexportingorimporting?
答:
Importing.FOBshouldbeusedwitha“namedportofshipment”,ifHamburgistheportofshipment,fromtheChinesetrader’sperspective,heisimporting.
V.CaseStudies
1.AnFOBcontractstipulated,"TheshipmentwillbeeffectedinMarch2020.Ifthevesselfailstoarriveattheportofshipmentontime,theselleragreestosetasidethegoodsforadditional27days,andthebuyerwillbearallcostsofdelay."itturnedoutthatundertheseller'srepeatedrequests,thevesselnamedbythebuyerfinallyarrivedattheportofshipmentonMay1.Asaresult,thesellerrefusedtomaketheshipment.
(1)Wasthesellerentitledtocompensationforthewarehouserent,insuranceandinterestduetothedelay?
(2)IfthesellerhadsoldthegoodstoathirdpartyonApril25,shouldthebuyerpayforthedelay?
(3)IfthesellerhadsoldthegoodstoathirdpartyonMay1withabetterprice,washeentitledtoanycompensation?
析:
a案例中提到“shipmentwillbeeffectedinMarch2020”,这种确信装运时刻的方式许诺在整个3月份期间的任何时刻进行装运。
也即是说,装运的最后期限为08年3月31日。
b文中提到的“additional27days”,依照合同卖方同意在买方船期延误的情形下为其将货物保留到4月27日。
(1)答案:
Yes。
答题切入点:
aFOB术语关于两边费用划分的规定;b合同本身的条款规定。
(2)答案:
No。
答题切入点:
合同本身的条款规定。
(3)这题与第一题相较,不同的一点在于“withabetterprice”。
解答时应付这一点进行分析:
在卖方卖出货物取得更高利润的情形下,他是不是还应取得相关补偿?
答案:
Yes。
答题切入点:
合同本身的条款规定。
2.AcontracttosellgrainusedaCFRterm.ThegrainwasofficiallycertifiedasGradeOneatthetimeofbeingdeliveredonboardattheportofshipment.Aftermakingtheshipment,thesellergavethebuyertimelynotice.However,duetothelongvoyage,somegrainwentbad.Atthedestination,thegraincouldonlybesoldas"Grade3".Consequently,thebuyerclaimedcompensationforthedamage.Shouldthesellerpay?
析:
a货物在装运港已经“officiallycertifiedasGradeOne”,这就说明货物的质量是合格的,而且是经官方确认的。
b文中提到“duetolongvoyage”这说明货物变质的缘故是由于运输时刻长。
答案:
No。
答题切入点:
a货物变质的缘故;bCFR术语下风险转移的情形。
3.UnderaCIFcontract,thegoodshadbeenloadedonboardthevesselaccordingtothetermsofthecontract.Thenthevesseldeparted.Anhourlater,thevesselstruckarockandsunk.Thenextdaytheseller'sbankpresentedtheshippingdocuments,insurancepolicyandinvoicestothebuyer,anddemandedpayment.
(1)Shouldthebuyerpay?
(2)Whichpartywouldhavetotaketheloss?
析:
此题的关键疑问在于买方明知货物已全数损失,不可能再收到货物,是不是还应支付货款。
这是考察对“symbolicdelivery”那个概念的明白得。
在CIF术语下,卖方交货时买方并无真正收到货物,卖方的交货是通过货交承运人并取得相关单据(尤其是物权凭证)来实现的。
而相应的,买方必需同意交货,也确实是买方必需同意卖方提供的相应单据并履行相关支付的义务。
(1)答案:
Yes.
答题切入点:
a卖方履行其义务的情形;bCIF术语对两边交货、领受货物的规定;c说明“symbolicdelivery”在那个地址的应用。
(2)答案:
Buyer。
答题切入点:
CIF术语下风险转移的情形。
由于本章要紧讨论贸易术语的应用,关注的主若是买、卖两边。
若是答案是保险公司,那么要求说明损失的风险第一是由买方承担的,在风险属于保险公司承保范围内的情形下,保险公司会对买方进行部份或全数的补偿。
4.AShanghaicompanysignedaCIFcontracttosellChristmasgoodstoaBritishcompany.The$1millioncontractstipulated,"ThesellerguaranteesthatthegoodsarriveattheportofdestinationbyDecember1,2020.Ifthecarriageislate,thebuyercancancelthepurchase,andgettherefundforthepayment."Sotheshipmentwasmade.Unfortunately,duetomechanicalproblems,thevesselarrivedatthedestinationafewhourslate.Thebuyerrefusedtoacceptthegoods.Asaresult,thegoodshadtobesoldonthespot,andthesellerlost$700,000.
(1)Wasthe"arrivaldate"clauseconsistentwithCIFtermunderIncoterms2000?
(2)Whattradetermisproperfortheobligationconcerningarrivaltime?
析:
卖方受损的缘故是货物达到目的港的时刻晚于合同规定的时刻,因此买方拒收货物。
从表面上看,似乎问题确实是出在卖方违约上,但如果是认真分析就会发觉,该合同本身的内容就存在自相矛盾的问题。
合同用的是CIF术语,卖方在货过船舷时风险就转移。
卖方既不承担运输途中的风险,也不保证货物是不是能抵达目的港。
CIF合同本质上是一个“shipmentcontract”。
但加上一条保证到岸时刻的条款后,合同的性质发生了转变:
它变成了一个“arrivalcontract”。
也确实是说,在货物按时抵达目的港之前的一切风险都由卖方承担,不然卖方确实是违约。
(1)答案:
No.
答题切入点:
aCIF术语对两边风险及义务的划分,点出“shipmentcontract”这一概念;b说明“arrivaldate”clause对合同性质的改变。
(2)答案:
DES。
答题切入点:
对照两个术语在义务、费用划分上的相似程度。
5.AChinesecompanyfinalizedatransactionwithaGermancompanyunderCIFpriceandL/Cpayment.BothsalescontractandL/Creceivedstipulatedthattransshipmentwasnotallowed.TheChinesecompanymadetheshipmentonadirectvesselwithinthevalidityperiodoftheL/CandnegotiatedthepaymentwithadirectBillofLadingsuccessfully.AfterdepartingfromtheChineseport,inordertotakeanothershipment,theshippingcompanyunloadedthegoodsfromtheoriginalvesselandreloadedthemontoanotherone.Duetothedelayandthepoorconditionofthesecondvessel,thegoodsarrived2monthslaterthantheexpectedtime.TheGermancompanysufferedandclaimedcompensationfromtheChinesecompanywiththereasonthattheChinesesidecheatedthemwithadirectB/L.TheChinesecompanybelievedthatsincetheysignedthecontractundera“到岸价钱”andtheybookedtheshippingcompany,theywouldberesponsibleforwhathappened.AsaresulttheChinesesidecompensated.Commentonthiscase.
案例要点解析:
a卖方依照合同规定履行了各项义务,造成货物到港延误的缘故是船公司擅自改变运输安排,卖方对此并非知情。
b卖方把CIF明白得成“到岸价钱”存在错误,混淆了承担风险与承担费用的区别。
若是把CIF明白得成“到岸价钱”,那么CIF就变成了一个到岸合同术语(arrivalcontractterm)了,而事实上它应该是个装运合同术语(shipmentcontractterm)。
c因此,卖方在此情形下不该进行补偿,而是应该协助买方向船方进行索赔。
Chapterthree
V.CaseStudies
1.BBCompanysignedacontracttoexportclothing.ItsexportcoststotaledRMB800,000,andexportrevenuetotaledUSD100,000.IftheexchangeratewasUSD1=,Calculate:
1)Itsexportcostforforeignexchange;
A:
Exportcostforforeignexchange
=ExportcostinCNY/ExportrevenueinForeigncurry
=800,000/100,000=8
2)Itsexportprofit/lossrate.
A:
TheExportcostforforeignexchangeislessthantheexchangerate(8<,sothistransactionisprofitable.
Exportprofitmargin
=[(foreignexchangerate–exportcostforforeignexchange)/exportcostforforeignexchange]x100%
=[8)/8]x100%=%
2.ThepricequotedbyaShanghaiexporterwas"USD1200perM/TCFRLiverpool".ThebuyerrequestedarevisedFOBpriceincluding2%commission.ThefreightforShanghai-LiverpoolwasUSD200perM/T.Tokeeptheexportrevenueconstant,whatwouldbeFOBC2%price?
A:
FOB=CFR–F=USD1200-USD200=USD1000
FOBC2=FOB/(1-C%)=USD1000/(1-2%)=
TheFOBC2%priceforthistransactionisperM/T.
3.ACCompanyofferedtosellgoodsat"USD100percaseCIFNewYork".TheimporterrequestedarevisedquoteforCFRC5%.Thepremiumrateforinsurancewas%andmark-upforinsurancewas10%.Togetthesameexportrevenue,whatwouldbeAC'snewoffer?
A:
CFR=CIFx(1-UxR)=USD100x(1-110%x%)=
CRFC5=CFR/(1-C%)=/(1-5%)=
AC’snewofferwouldbe“USDpercaseCFRC5%NewYork”.
4.DDCompanyofferedtosellgoodsat"USD2000perM/TCIFTorontowith'allrisks'and'warrisk'for110%ofthevalue".TheimporterrequestedarevisedquoteforFOBGuangzhou.ThefreightforGuangzhou-TorontowasUSD5
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