国际结算The Incoterms.docx
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国际结算The Incoterms.docx
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国际结算TheIncoterms
TheIncoterms(InternationalCommercialTerms),alsoknownastermsofdelivery,arestandardtradedefinitionsmostcommonlyusedininternationalsalescontracts.DevelopedandadministeredbytheInternationalChamberofCommerceinParis(ICC),Incotermsareuniversallyrecognisedandadheredtobythemajortradingnationsoftheworld.
ThefirstversionofIncoterms–Incoterms1936–wasintroducedbyICCin1936,andhasbeeneditedandupdatedsixtimessince.ThelatesteditionofIncoterms,whichcameintoforceon1January2000,isknownasIncoterms2000.
Therearecurrently13Incotermsinuseandtheyarecategorisedinfourgroups,designatedbythefirstletteroftheterm(acronym),asfollows:
GroupE-Departure
GroupF-MainCarriageNotPaidBySeller
GroupC-MainCarriagePaidBySeller
GroupD-Arrival
AllthecurrentIncotermsaredescribedbelow.However,EXW,FOB,CIFandCIParethemostfrequentlyusedinAustralianexports.
I’mnotgoingtocopyICCIncotermsPreamblesanddefinitionsinthistutorial,sopleaserefertotheICCwebsiteandtothe”ICCGuidetoExport-ImportBasics”(PublicationNo.543)*toreadthem.IwouldratherunderlinethemostimportantfactorsofIncotermsandprovideyouwiththepracticalinterpretationoftheirmeaning.
GroupE-Departure
UnderEXWtheSellerminimisestheriskbyonlymakingthegoodsavailableathisownpremises.
EXW–ExWorks(...namedplace)
EXWrepresentsyourminimuminvolvementandthemaximuminvolvementofthebuyerinthearrangementofthetransportationofthegoodsfromyourpremises(factory,warehouseetc.)
Table1.ObligationsundertheEXWterm(B-Buyer)
InlandfreightinAustralia;deliverytothecarrierorfrontier
B
Exportcustomsclearance
B
PaymentofcustomschargesandtaxesinAustralia
B
Loadingtothemaincarrierandportcharges
B
Maincarriage/freight
B
Cargo(marine)insurance
B
Unloadingfromthemaincarrierandportcharges
B
CustomsclearanceinBuyer'scountry
B
PaymentofcustomsdutiesandtaxesinBuyer'scountry
B
InlandfreightinBuyer'scountry
B
OthercostsandrisksinBuyer'scountry
B
WhenEXWisused,youshouldrememberthat:
TheexportofthegoodsisNOTguaranteedandthebuyermay,forexample,keepthegoodsinAustraliaand/orre-sellittoathirdparty.
Theactualpointofmanufacturemightwellvaryfromtheplacewhereyouoperateyourcommercialundertaking.
Itiscommonthatyouwouldloadthegoodsonatruckwithoutchargingaloadingfee,althoughunderEXWthebuyerisresponsiblefortheloadingcosts.
GroupF-MainCarriageNotPaidBySeller
UnderFTermstheSellerarrangesandpaysforthepre-carriageinthecountryofexport.
FCA-FreeCarrier(...namedplace)
FCArequiresyoutotakeresponsibilityforallrisksandcostsuntilthegoodsaredeliveredtothenamedplaceandcollectedbythecarriernominatedbythebuyer.UnderFCAyouareresponsiblefortheexportcustomsclearance.
UnderFCAthecarriermayberesponsibleforcollectingthegoodsfromyourpremisesoryoumayberesponsiblefordeliveringthegoodstothecarrier,dependentontheagreedconditions.Ifyourpremisesarethe“namedplace”,youmustloadthegoodsontothetruck;otherwise,thebuyerisresponsibleforloadingthegoods.
FAS-FreeAlongsideShip(...namedportofshipment)
UnderFAS(formerlyknownasFOW–FreeOnWharf(Incoterms1990)),youmustdeliverthegoodstothenamedportandplacethemalongsidetheship.Youareresponsiblefortheexportcustomsclearanceandthebuyer-forloadingthegoodsontothevessel.
FOB-FreeOnBoard(...namedportofshipment)
FOBisoneofthemostcommontermsusedininternationaltrade.UnderFOByouareresponsiblefordeliveringgoodstothenamedport,exportcustomsclearanceandloadingthemontothevessel.
InIncotermsthepointoftransferofresponsibilitiesunderFOBisdescribedasthepoint“whenthegoodspasstheship’srail”(Table6).Literally,thatmeansthatifduringtheloadingontotheship,thegoodswouldfallonthewharforintothewater,youareresponsibleforlosses,butifthegoodsfallonthedeckoftheship,thelossesarethebuyer’sresponsibility.
Table2.ObligationsundertheFTerms(S–Seller,B–Buyer)
FCA
FAS
FOB
InlandfreightinAustralia;deliverytothecarrierorfrontier
S
S
S
Exportcustomsclearance
S
S
S
PaymentofcustomschargesandtaxesinAustralia
S
S
S
Loadingtothemaincarrierandportcharges
S
B
S
Maincarriage/freight
B
B
B
Cargo(marine)insurance
B
B
B
Unloadingfromthemaincarrierandportcharges
B
B
B
CustomsclearanceinBuyer'scountry
B
B
B
PaymentofcustomsdutiesandtaxesinBuyer'scountry
B
B
B
InlandfreightinBuyer'scountry
B
B
B
OthercostsandrisksinBuyer'scountry
B
B
WhentheFTermsareused,youshouldrememberthat:
FASandFOBaremono-modaltermsandcanonlybeusedwhenthemaincarriageisbyseafreight(Table5).Theterm“FOBCanberra”,meaningthedeliveryofthegoodsonboardtheplane,isincorrect.
UnderFOByouareresponsibleforhandling,loading,stowageandotherportcharges,whileunderFCA,thesechargesareforthebuyer'saccount.
GroupC-MainCarriagePaidBySeller
UnderCTermstheSellerarrangesandpaysforthemaincarriagebutwithoutassumingtheriskofthemaincarriage.
CFR-CostandFreight(...namedportofdestination)
CFRisformerlyknownasC&Fand/orCAF(Incoterms1990).UnderCFR,youareresponsibleforexportcustomsclearance,deliveringthegoodstothenamedportofdestinationandunloadingthegoodsfromtheship,includingallportcharges.
CIF-Cost,InsuranceandFreight(...namedportofdestination)
CIFisverysimilartoCFRwiththeadditionofinsurancetoyourresponsibilities.
CPT-CarriagePaidTo(...namedplaceofdestination)
CPTrepresentsyourresponsibilitiestodeliverthegoodstoanyplacenominatedbythebuyerinthecountryofdestination.
Althoughyouareresponsibleforinlandfreightinthebuyer’scountry,thebuyerisresponsiblefortheimportcustomsclearanceandallduties,taxesandothercostsinthecountryofdestination.
CIP-Carriage&InsurancePaidto(...namedplaceofdestination)
CIPisverysimilartoCPTwiththeadditionofinsurancetoyourresponsibilities.
Table3.ObligationsundertheCTerms(S–Seller,B–Buyer)
CFR
CIF
CPT
CIP
InlandfreightinAustralia;deliverytothecarrierorfrontier
S
S
S
S
Exportcustomsclearance
S
S
S
S
PaymentofcustomschargesandtaxesinAustralia
S
S
S
S
Loadingtothemaincarrierandportcharges
S
S
S
S
Maincarriage/freight
S
S
S
S
Cargo(marine)insurance
B
S
B
S
Unloadingfromthemaincarrierandportcharges
S
S
S
S
CustomsclearanceinBuyer'scountry
B
B
B
B
PaymentofcustomsdutiesandtaxesinBuyer'scountry
B
B
B
B
InlandfreightinBuyer'scountry
B
B
S
S
OthercostsandrisksinBuyer'scountry
B
B
B
B
CFRandCIFaremono-modaltermsandcanonlybeusedwhenthemaincarriageisbyseafreight(Table5).Itisacommonmistakewhen,undertheseterms,theplacelocatedinamiddleofcontinentisnamedasaportofdestination.Terms“CFRVienna”and/or“CIFMoscow”areincorrectterms.
CIFandCIParetheonlytwoterms,underwhichyouarecompulsorilyresponsibleforinsurance.Underallotherterms,thebuyerconsidersinsuranceasanoptionalresponsibility.
CTermsarequitedifferentfromotherIncoterms.Theyaretheonlytermswhenthepointoftransferringcostsresponsibilitiesandthepointoftransferringrisksaresegregated.Inotherwords,althoughyouareresponsibleforcostsuntilthegoodsarrivetothenamedportorplaceofdestination,therisksshifttothebuyerattheportofloadingorevenearlier,whenthegoodsaredeliveredtothecarrier(Table6).Ifitwasagreedthatthecarrieriscollectingthegoodsfromyourpremisesthentheriskstransfertothebuyeratthatpoint.
Fromtheseperspectives,theCTermsaremuchmorebeneficialforyouthanforyourbuyer,asyouselectthecarrierandcontrolthecostsandtimingofthemaincarriagewithoutundertakinganyrisks,whilethebuyertakesallrisksforaperiodofmaincarriageduringwhichhehasnomeansofcontrollingorlimitingthoserisks.
GroupD–Arrival
UnderDTermstheSeller’scost/riskismaximisedbecausehemusttakethegoodsavailableuponarrivalattheagreeddestination.
DAF-DeliveredAtFrontier(...namedplace)
DAFisamono-modal(landonly)termandisnotapplicableforyourexports,asAustraliahasnoinlandborders.
DES-DeliveredExShip(...namedportofdestination)
DESbymeaningandcostsresponsibilitiesinvolvedisverysimilartoCFR.However,unlikeCFR,underDESyouundertakeallrisksuntilthegoodsarriveatthenamedportofdestination.
DEQ-DeliveredExQuay(...namedportofdestination)
UnderDEQ,youmustnotonlydeliverthegoodstothenamedportofdestination,butalsounloadthemandplaceonthewharf(quay).
DDU-DeliveredDutyUnpaid(...namedplaceofdestination)
DDUbymeaningandcostsresponsibilitiesinvolvedisverysimilartoCPT.SimilartothecomparisonbetweenDESandCFR,underDDUyoucarryoutallrisksuntilthegoodsarriveatthenamedplaceofdestination.
DDP-DeliveredDutyPaid(...namedplaceofdestination)
UnderDDPyouareresponsibleforallcostsandrisksinvolvedindeliveringthegoodstoanamedplaceofdestination,importcustomsclearanceandotherpaymentsofdomesticdutiesinthebuyer'scountry.
Literally,youprovide“door-to-door”deliveryandbeartheentireriskoflossuntilgoodsaredeliveredtoth
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