Unit 4_Incoterms

1、Unit 4Incoterms国际贸易术语解释通则国际贸易术语解释通则ObjectivesAfter reading this unit, you will understandContents4.1 Introduction to Incoterms4.2 Use of Incoterms4.3 Organization of Incoterms 20004.4 Applicable Modes of Transport4.5 Notes on Incoterms 2000 4.6 FOB Free On Board (.named port of shipment) 4.7 CIF Cos

2、t, Insurance and Freight (.named port of destination) 4.8 A Review of Incoterms4.1 Introduction to IncotermsnIncoterms (International Commercial Terms) n a universally recognized set of definitions of trade termsndeveloped by the International Chamber of Commerce in Paris, France.ndefine trade contr

3、act responsibilities and liabilities义务between the buyer and the seller. 4.1 Introduction to IncotermsnIncoterms were first published in 1936nincoterms 1936, 1953, 1967, 1976nIncoterms 1980, Incoterms 1990 nincoterms 2000, Incoterms 2010nIn practice, you will see the trade terms written upper case (e

4、.g. FOB, CFR, CIF, and FAS) or lower case (e.g. fob, cfr, cif, and fas). They may be written with periods (e.g. F.O.B. and C.I.F.) or without.4.2 Use of IncotermsnIncoterms are not implied in contracts for the sale of goods. If you wish to use Incoterms, you must specifically include them in your co

5、ntract. nThe version of Incoterms to use4.2 Use of IncotermsnIncoterms DonIncoterms should be included in a sales contract if the parties want to do the following:nComplete a sale of goods. nEstablish basic terms of transport and delivery in a short format.1.Indicate each contracting partys costs, r

6、isks, and obligations with regard to delivery of the goods. 4.2 Use of IncotermsnIncoterms Do NotnIncoterms not sufficient to express the full intent of the parties. They do not:nApply to contracts for services.nDefine contractual rights and obligations other than for delivery.nSpecify details of th

7、e transfer, transport, and delivery of the goods.nDetermine how title to the goods will be transferred.nProtect a party from his/her own risk of loss.nCover the goods before or after delivery.1.Define remedies for breach of contract.4.3 Organization of Incoterms 2000 Incoterms 2000 are grouped into

8、four categories: The “E” term (EXW) The only term in which the seller makes the goods available at his or her own premises处所to the buyer. The “F” terms (FCA, FAS and FOB)Terms in which the seller is responsible to deliver the goods to a carrier named by the buyer. 4.3 Organization of Incoterms 2000

9、The “C” terms (CFR, CIF, CPT and CIP)Terms in which the seller is responsible for contracting and paying for carriage of the goods, but is not responsible for additional costs or risk of loss or damage to the goods once they have been shipped. C terms indicate “shipment” (as opposed to “arrival”) co

10、ntracts. The “D” terms (DAF, DES, DEQ, DDU and DDP)Terms in which the seller is responsible for all costs and risks associated with transporting the goods to the place of destination. D terms indicate “arrival” contracts. nE组术语：组术语：卖方卖方在商品产地交货。在商品产地交货。nF组术语：组术语：买方买方订立运输合同或指定承运人，并负订立运输合同或指定承运人，并负担从交货

11、地至目的地的运费。担从交货地至目的地的运费。nC组术语：组术语：卖方卖方订立运输合同，但不承担从装运地订立运输合同，但不承担从装运地启运后所发生的货损或货物灭失的风险以及额外启运后所发生的货损或货物灭失的风险以及额外费用费用（费用点与风险点分离（费用点与风险点分离 ）。nD组术语：组术语：卖方卖方须承担将货物运往指定的进口国交须承担将货物运往指定的进口国交货地点的一切风险、责任和费用。货地点的一切风险、责任和费用。Incoterms 2000Group EDepartureEXW Ex Works (.named place)Group FMain Carriage Unpaid FCA Fr

12、ee Carrier (.named place)FAS Free Alongside Ship (.named port of shipment)FOB Free on Board (.named port of shipment)Group CMain Carriage Paid CFR Cost and Freight (.named port of destination)CIF Cost, Insurance and Freight (.named port of destination)CPT Carriage Paid to (.named place of destinatio

13、n)CIP Carriage and Insurance Paid to (.named place of destination)Group DArrival DAF Delivered at Frontier (.named place)DES Delivered Ex Ship (.named port of destination)DEQ Delivered Ex Quay (.named port of destination)DDU Delivered Duty Unpaid (.named place of destination)DDP Delivered Duty Paid

14、(.named place of destination)n在出口国装运港完成交在出口国装运港完成交货的三种术语货的三种术语qFOB指定装运港指定装运港qCIF 指定目的港指定目的港qCFR 指定目的港指定目的港n向承运人交货的三种术向承运人交货的三种术语语qFCA指定地点指定地点qCIP指定目的地指定目的地qCPT 指定目的地指定目的地 nFOB：Free on Board (named port of shipment)装运港装运港船上交货（船上交货（指定装运港）指定装运港）nCIF：Cost，Insurance and Freight (named port of destination

15、)成本加保险费、运费（成本加保险费、运费（指定指定目的港目的港） nCFR：Cost and Freight(named port of destination)成本加运费（成本加运费（指定指定目的港目的港）n中国中国A公司（买方）与澳大利亚公司（买方）与澳大利亚B公司（卖方）于某年公司（卖方）于某年3月月20日订立了日订立了5000公斤羊毛的买卖合同，单价为公斤羊毛的买卖合同，单价为314美元美元KG，CFR张家港，规格为型号张家港，规格为型号T56FNF，信用，信用证付款，装运期为当年证付款，装运期为当年6月，我公司于月，我公司于5月月3I日开出信日开出信用证。用证。7月月9日卖方传真我方

16、称，货已装船，但要在香日卖方传真我方称，货已装船，但要在香港转船，香港的船名为港转船，香港的船名为Safety，预计到达张家港的时，预计到达张家港的时间为间为8月月10日。日。n但直到但直到8月月18日日Safety轮才到港，我方去办理提货手轮才到港，我方去办理提货手续时发现船上根本没有合同项下的货物，后经多方续时发现船上根本没有合同项下的货物，后经多方查找，才发现合同项下的货物已在查找，才发现合同项下的货物已在7月月20日由另一条日由另一条船运抵张家港。但此时已造成我方迟报关和迟提货，船运抵张家港。但此时已造成我方迟报关和迟提货，被海关征收滞报金人民币被海关征收滞报金人民币16000元。我方

17、向出口方提元。我方向出口方提出索赔。出索赔。n在船名船期通知错误这一问题上，责任在卖方是不容在船名船期通知错误这一问题上，责任在卖方是不容置疑的。置疑的。q因为根据因为根据CFR A7的规定，卖方有义务将转船的变化情况及的规定，卖方有义务将转船的变化情况及时通知买方，以便买方能采取通常必要的措施来提取货物。时通知买方，以便买方能采取通常必要的措施来提取货物。可是本案的卖方没有这样做，使得我方不得不设法打听货物可是本案的卖方没有这样做，使得我方不得不设法打听货物的下落甚至支付滞报金之类的额外费用。的下落甚至支付滞报金之类的额外费用。n故仲裁庭裁决出口方赔偿滞报金给我方。故仲裁庭裁决出口方赔偿滞报

18、金给我方。4.4 Applicable Modes of Transport Some Incoterms are appropriate for all modes of transport. Other terms may be appropriate only for transport by sea vessels. The following table sets out terms appropriate for each mode of transport.Incoterms 2000All modes of transportIncluding multi-modal tran

19、sportEXW Ex Works (.named place)FCA Free Carrier (.named place)CPT Carriage Paid to (.named place of destination)CIP Carriage and Insurance Paid to (.named place of destination)DAF Delivered at Frontier (.named place)DDU Delivered Duty Unpaid (.named place of destination) DDP Delivered Duty Paid (.n

20、amed place of destination)Sea and inland waterway Transport FAS 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)DES Delivered Ex Ship (.named port of d

21、estination)DEQ Delivered Ex Quay (.named port of destination)2000年通则年通则 四组术语四组术语(共共13种种)4.5 Notes on Incoterms 2000Underlying ContractIncoterms were designed to be used within the context of a contract for the sale of goods. For this reason, Incoterms refer to a contract for the sale of goods, rathe

22、r than to a contract of carriage of the goods. Buyers and sellers should specify that their contract is governed by Incoterms 2000. 4.5 Notes on Incoterms 2000v Insurable Interest v Customs of the Port or Trade v Precise Point of Delivery v Added Wording v Packingv Inspection v Passing of Risks and

23、Costs 4.6 FOB Free On Board (.named port of shipment)-DefinitionvIn Free on Board, the seller clears the goods for export and is responsible for the costs and risks of delivering the goods past the ships rail at the named port of shipment. vThe Free on Board term is used only for ocean or inland wat

24、erways transport. vThe “named place/port” in Free on Board and in all “F” terms is domestic to the seller. 4.6 FOB Free On Board (.named port of shipment)-Examplesv “FOB Buenos Aires Argentina”布宜诺斯艾利斯v “Free on Board Shanghai China”4.6 FOB Free On Board (.named port of shipment)-Incoterms Categoryv

25、FOB is an “F” Incoterm where the seller is responsible for delivering the goods, export cleared, on board ship, and bears no risk or costs thereafter.货物越过船舷风险转移货物越过船舷风险转移卖方卖方买方买方FOB FOB （NAMED PORT OF SHIPMENTNAMED PORT OF SHIPMENT（装运港）船上交货（装运港）船上交货卖方卖方风险在船舷转移风险在船舷转移卖方办出口手续卖方办出口手续海运海运买方负责运输、买方负责运输、运

26、费、进口手续运费、进口手续目的目的港港4.6 FOB Free On Board (.named port of shipment)-Modes of Transport Covered v Used only for ocean or inland waterways transport.4.6 FOB Free On Board (.named port of shipment)-Sellers Responsibilities vGoods vLicenses and Customs Formalities vCarriage and Insurance vDelivery vRisk

27、Transfer vCosts vNotice to the Buyer vProof of Delivery, Transport Documents vChecking, Packing, Marking vOther 4.6 FOB Free On Board (.named port of shipment)-Buyers Responsibilities vPayment vLicenses and Customs Formalities vCarriage and Insurance vTaking Delivery vRisk Transfer vCosts vNotice to

28、 Seller vProof of Delivery, Transport Document vInspection vOther FOBFOB条件下买卖双方的义务条件下买卖双方的义务 当事人义务卖方买方1.基本责任在规定装运港交货并通知、移交单据付款、接单、提货2.通关及费用办理出口清关、支付相关费用办理进口清关、支付相关费用3.运输及费用租船或订舱并通知、支付运费4.保险及费用办理保险,支付保险费5.风险划分承担货物越过装运港船舷之前的一切风险和费用承担货物越过装运港船舷之后的一切风险和费用案例案例n我某公司以我某公司以FOB条件出口一批冻鸡。合同签订条件出口一批冻鸡。合同签订后接到买方来

29、电，称租船较为困难，委托我方后接到买方来电，称租船较为困难，委托我方代为租船，有关费用由买方负担。为了方便合代为租船，有关费用由买方负担。为了方便合同履行，我方接受了对方的要求。但时已至装同履行，我方接受了对方的要求。但时已至装运期，我方在规定装运港无法租到合适的船，运期，我方在规定装运港无法租到合适的船，且买方又不同意改变装运港，因此，到装运期且买方又不同意改变装运港，因此，到装运期满时，货仍未装船。买方因销售季节即将结束，满时，货仍未装船。买方因销售季节即将结束，便来函以我方未按期租船履行交货义务为由撤便来函以我方未按期租船履行交货义务为由撤销合同。问，我方应如何处理销合同。问，我方应如何

30、处理?案例分析n买方不能以未按期租船履行交货义务为由撤消合同。买方不能以未按期租船履行交货义务为由撤消合同。因为在术语条件下，买方负责租船定舱，如因为在术语条件下，买方负责租船定舱，如果买方委托卖方办理也可以，但是风险仍由买方负果买方委托卖方办理也可以，但是风险仍由买方负担，卖方只是代办性质。在本案中，卖方在未能定担，卖方只是代办性质。在本案中，卖方在未能定舱的情况下，还及时通知买方是否可以改变装运港，舱的情况下，还及时通知买方是否可以改变装运港，是因为买方的不同意造成最后未能租船定舱。卖方是因为买方的不同意造成最后未能租船定舱。卖方只要按时把货物在装运港交船，买方就必须履行付只要按时把货物在

31、装运港交船，买方就必须履行付款的义务。款的义务。4.7 CIF Cost, Insurance and Freight (.named port of destination)-Definition vIn Cost, Insurance and Freight, the seller/exporter/manufacturer clears the goods for export and is responsible for delivering the goods past the ships rail at the port of shipment.v The seller is re

32、sponsible for paying costs associated with the transport of the goods to the named port of destination. vThe seller is also responsible for procuring and paying in the buyers name for marine insurance for the shipment. 4.7 CIF Cost, Insurance and Freight (.named port of destination)-Examples v “CIF

33、Hong Kong”v “Cost, Insurance and Freight Port of New York”4.7 CIF Cost, Insurance and Freight (.named port of destination)-Incoterms Category v CIF is a “C” Incoterm where the seller is responsible for contracting and paying for carriage and insurance of the goods, but is not responsible for additio

34、nal costs or risk of loss or damage to the goods once they have been shipped. C terms evidence “shipment” (as opposed to “arrival”) contracts.CIF（NAMED PORT OF DESTINATION）在装运港船上交货在装运港船上交货卖方承担运费和保险卖方承担运费和保险卖方办理租船订舱、投卖方办理租船订舱、投保、出口手续保、出口手续买方负责买方负责进口手续进口手续目的港目的港买方买方风险在船舷转移风险在船舷转移海运海运4.7 CIF Cost, Insu

35、rance and Freight (.named port of destination)-Modes of Transport Covered v Used only for ocean or inland waterways transport.4.7 CIF Cost, Insurance and Freight (.named port of destination)-Sellers ResponsibilitiesvGoods vLicenses and Customs Formalities vCarriage and Insurance vDelivery vRisk Tran

36、sfer vCosts vNotice to the Buyer vProof of Delivery, Transport Documents vChecking, Packing, Marking vOther 4.7 CIF Cost, Insurance and Freight (.named port of destination)-Buyers ResponsibilitiesvPayment vLicenses and Customs Formalities vCarriage and Insurance vTaking Delivery vRisk Transfer vCost

37、s vNotice to Seller vProof of Delivery, Transport Document vInspection vOther CFRCFR条件下买卖双方的义务条件下买卖双方的义务 当事人义务卖方买方1.基本责任在装运港交货并通知、移交单据付款、接单、提货2.通关及费用办理出口清关、支付相关费用办理进口清关、支付相关费用3.运输及费用租船或订舱、支付运费4.保险及费用买方办理货运保险，并支付保险费用5.风险划分承担货物越过装运港船舷之前的一切风险和费用承担货物越过装运港船舷之后的一切风险和费用案例nCIF合同，货物已按规定装船，船只离港四小时后触礁合同，货物已按规定

38、装船，船只离港四小时后触礁沉没。第二天，当卖方凭全套单据要求银行付款时，买沉没。第二天，当卖方凭全套单据要求银行付款时，买方以货物已全部损失为理由，拒绝付款。试问，买方是方以货物已全部损失为理由，拒绝付款。试问，买方是否有理？为什么？否有理？为什么？ n我国从日本进口货物，如按我国从日本进口货物，如按FOBFOB条件，需由我方派船到条件，需由我方派船到日本口岸接运货物；如按日本口岸接运货物；如按CIFCIF条件成交，则由日方租船条件成交，则由日方租船将货物运往中国口岸。因此，将货物运往中国口岸。因此， FOBFOB条件我方承担的货物条件我方承担的货物运输风险比按运输风险比按CIFCIF条件大。

39、这种说法是否正确？为什么？条件大。这种说法是否正确？为什么？案例分析n买方的要求是无理的。卖方只要按时在装运港装船后，买方的要求是无理的。卖方只要按时在装运港装船后，并向买方提交合同规定的包括物权凭证在内的有关单证，并向买方提交合同规定的包括物权凭证在内的有关单证，就算完成了交货义务，而无需保证到货。只要卖方按时就算完成了交货义务，而无需保证到货。只要卖方按时向买方提交了符合合同规定的全套单据，即使货物在运向买方提交了符合合同规定的全套单据，即使货物在运输途中损坏或灭失，买方也必须履行付款义务。输途中损坏或灭失，买方也必须履行付款义务。n这种说法不正确。按和条件成交，货物越这种说法不正确。按和

40、条件成交，货物越过船舷以后，货物运输途中的风险都是由我方负担。两过船舷以后，货物运输途中的风险都是由我方负担。两种贸易术语不同之处就是买方还是卖方租船订舱。种贸易术语不同之处就是买方还是卖方租船订舱。 4.8 A Review of Incoterms The following diagram and table show the risk transfer point for the 13 trade terms and the different responsibilities and cost distribution between the seller and the buyer

41、 under them.国际贸易术语一览图国际贸易术语一览图AWCDDUDEQDESFOBFASEXWDAFFCABuyerSellerCIPCPTCIFCFRDDPIncoterms Delivery placeExport customs clearance Import customs clearanceInsurance Main carriage/ freight EXWSellers factory, locationBuyer Buyer Buyer Buyer FCAInland city or port in exporting countrySeller BuyerBuye

42、r Buyer FASPort of shipmentSellerBuyerBuyer Buyer FOBPort of shipmentSellerBuyerBuyer Buyer CFRPort of shipmentSellerBuyerBuyer Seller CIFPort of shipmentSellerBuyerSeller Seller CPTInland city or port in exporting countrySellerBuyerBuyer Seller CIPInland city or port in exporting countrySellerBuyer

43、Seller Seller DAFNamed place at frontier SellerBuyerBuyer Seller DEQPort of destinationSellerBuyerSeller Seller DESPort of destinationSellerBuyerSeller Seller DDUNamed place in importing countrySellerBuyerSeller Seller DDPNamed place in importing countrySellerSeller Seller Seller Exercises&KeysExerc

44、isesTranslateJudgeProject123I. Judge whether the following statements are true (T) or false (F). T 1. International Chamber of Commerce initiated the Incoterms in 1936. ( ) 2. Incoterms 2000 are applicable to all modes of transport.( ) 3. If you want to use Incoterms, you must specifically include t

45、hem in your contract. ( ) 4. Incoterms 2000 help determine how the title to the goods will be transferred. ( ) 5. The incoterms in C group indicate an “arrival” contract. ( ) 6. The incoterms in D group indicate a “shipment” contracts. ( ) 7. The term “DDP VAT Unpaid” implies the seller pays for cus

46、toms formalities and import duties, but does not pay for value added taxes. ( ) 8. Under FOB, the seller shall provide the buyer with necessary information to obtain insurance. ( ) 9. Under CIF, the seller assumes all risks of loss or damage to the goods until they have passed the ships rail at the port of destination. ( ) 10. Incoterms 2000 are the only trade terms which can be used among sellers and buyers between China and the U.S. ( ) F T T F F F T T F. Translate the following sentences into Chinese. 卖方必须提供与合同相符的货物和商业发票或与发票具有同等效力的电子数据。卖方必须提供与合同相符的货物和商业发票或与发票具有同等效力的电