工业企业国际贸易术语

Incoterms

国际贸易术语SCMChina2Purpose目的ProvideabasicintroductiontocommonIncoterms

初步介绍常用国际贸易术语基本知识ExplainthedifferencebetweenIncotermsandTitleTransferTerms

解释国际贸易术语和所有权转移术语间的区别Process过程Presentationanddiscussionin60minutes

在60分钟内进行介绍并展开讨论Product结果BetterunderstandingofwhatareIncotermsandhowtheyareusedinLogistics

进一步理解国际贸易术语及其在物流行业内的应用KnowhowtomakeuseofIncotermsintrading,purchasingandsalesandtheimplicationstoJCI

了解在贸易，采购和销售过程中如何使用国际贸易术语，及其对JCI的影响Incoterms—3PsSCMChina3WhatareIncoterms?

何为Incoterms？InternationalCommercialTerms(Incoterms)specifywhen,inanInternationaltransaction,responsibilitiestransfer:

在国际贸易过程中，国际贸易术语（Incoterms）包含如下内容：Payingfreightcosts

支付运费RiskofLoss(doesnotindicateinsurancecoverage)

损失风险（不代表保险）Import/ExportClearance

进出口清关Incotermsdonotspecify

国际贸易术语未规定如下内容：Paymentsterms

支付条款Titletransfer

所有权转移PaymenttermsandTitletransferareaddressedbynegotiatedcontract

通过协商合同规定的支付条款与所有权转移SCMChina4IncotermsDefinition定义Usage使用TitleTransferTerms所有权转移术语Definition定义DutiesandTaxes关税和税金IncotermsResponsibilitiesOverview Incoterms职责一览Exworks工厂交货(EXW)FreeonBoard船上交货(FOB)FreeCarrier货交承运人(FCA)Customs,InsuranceandFreight成本加保险费加运费(CIF)DeliveredDutyPaid完税后交货(DDP)DeliveredDutyUnpaid未完税交货(DDU)FrequentlyAskedQuestions

常见问题Contents

内容SCMChina5WhyusedIncoterms?

为何使用国际贸易术语？Recognizedbytradersaroundtheworld

获得全球贸易行业的认可Recognizedbydomesticandinternationalcourts

获得国内&国际法院的认可Mitigatesdisputeswithinternationalsuppliers

减少与国际供应商间的纠纷AllPurchaseOrdersissuedtointernationalsuppliersshouldincludeappropriateIncoterms

所有向国际供应商开具的采购订单均必须包含合适的国际贸易术语SCMChina6IncotermsTypes

国际贸易术语类型InternationalChamberofCommerce(ICC)recognizes13Incoterms

国际商会认可13条国际贸易术语Rangefrom包括Exworks,wherebuyerassumesallresponsibilitiesto

工厂交货，买方承担所有责任DeliveredDutyPaid,wheresellerassumesallresponsibilities

完税后交货，卖方承担所有责任JCIPreferredTerms JCI常用条款China中国Inbound–ExworksorFOB

买进——工厂交货或船上交货（…指定装运港）Outbound–FOB

发出——船上交货（…指定装运港）NA北美Inbound–ExworksorFOB

买进——工厂交货或船上交货（…指定装运港）Outbound–Exworks

发出——船上交货（…指定装运港）

SCMChina7EXW--ExWorks

(..NamedPlace)

工厂交货（…指定地址）FCA--FreeCarriers(..NamedPlace)

货交承运人（…指定地址）FAS--FreeAlongsideShip(…NamedPortofShipment)

船边交货（……指定装运港）FOB--FreeOnBoard(…NamedPortofShipment)

船上交货（……指定装运港）CFR--CostandFreight(…NamedPortofDestination)

成本加运费（……指定目的港）CIF--Cost,InsuranceandFreight(…NamedPortofDestination)

成本、保险费加运费（……指定目的港）CPT--CarriagePaidTo(…NamedPlaceofDestination) 运费付至（……指定目的港）”，CIP--CarriageandInsurancePaidTo(…NamedPlaceofDestination)

运费和保险费付至（……指定目的港）DAF--DeliveredAtFrontier(…NamedPlace)

边境交货（……指定目的港）DESDeliveredExShip(…NamedPortofDestination)

目的港船上交货（……指定目的港）DEQDeliveredExQuay(…NamedPortofDestination)(买方码头交货价)

目的港码头交货（……指定目的港）DDUDeliveredDutyUnpaid(…NamedPortofDestination)

未完税交货（……指定目的港）DDPDeliveredDutyPaid(…NamedPortofDestination)

完税后交货（……指定目的港）IncotermsTypes

国际贸易术语的类型SCMChina8TitleTransferTerms

所有权转移术语TitleTransferTermsDefine:

所有权转移术语定义：Whoownsthegoods商品拥有者Whoownstherisks风险承担者Atwhichpointdoesthistransferfromsellertobuyer转移何时从卖方转移到买方TitleTransferTerms 所有权转移术语Arenotnecessarilyinternationallyrecognized并非要求是国际公认的条款StandardsarenotusedunderICC标准不被用于ICCUnlikeIncoterms,TitleTransferTermswillthereforeneedtobeclearlyexplainedtosuppliersandspecificallystatedincontractualdocuments.

与国际贸易术语不同，需向供应商详细说明所有权转移条款，并在合同文本中特别定义SCMChina9TitleTransferTermsTypes

所与权转移术语类型Internationalcourt’sdefaultisTitleTransferatorigin

国际法庭原默认所有权转移自始发地Thereforebuyerownsgoods/risks

所以买方承担货权及风险RecommendedpreferredTitleTransferTerms推荐使用的所有权转移术语TTOP(TitleTransferOurPlant)（货物到达工厂时所有权转移）Titletransferwhengoodsarriveatbuyer’sreceivingdock

当商品到达买方的收货道口时，所有权被转移TTOU(TitleTransferOnUse)（货物使用时所有权转移）Titletransferwhenbuyerconsumesgoods 当买方开始消费货物时，所有权被转移TTOP货物到达工厂时所有权转移TTOPTermSuppliergoodsdonotcomeintoJCIinventoryuntilreceived

根据TTOP条款，供应商的货物直至运抵JCI签收后，才视为归JCI所有MaximizeInventoryTurnsandReturnonNetAssets(RONA)

库存周转率最大化，及净资产收益最大化（RONA）TTOPIsalsomoreconsistentwithpaymentterms,forexampleMNS-2thatstartuponreceiptofgoods TTOP在支付条款方面也具有统一性，例如，MNS-2始于收货起算TTOPwillrequiresellertodelayrecognitionofthesaleandcarryinventorylongerontheirbooks

TTOP要求卖方延迟确认销售，货物售出后，仍较长时间地保留在卖方库存帐簿上SCMChina10Incoterms:Duties&Taxes

国际贸易术语：关税&税金Anytimephysicalgoodscrossaninternationalborder,theymustbeclearedthroughCustomsoftheimportingcountry

无论何时，跨越国界的实体商品必须通过进口国家海关清关才可进入该国Customsclearanceincludesthedeterminationofwhetheranydutiesandotherimport-relatedtaxes,fees,andotherchargesmustbepaid

清关内容包括确认是否需要缴纳任何关税和其他进口相关的税金/费用/及其他必须缴纳的费用Evenifacustomentryis“dutyfree”,documentationisusuallyrequiredtoqualifyfor“dutyfree”clearanceandotherimport-relatedtaxes,suchasVAT,mayapply

即使为“免税”入关，通常也需要提交能够证明“免税”清关的相关文件，及缴纳其他进口相关税金，如，可能需要缴纳增值税TheIncotermsassignedtothetransactionwilldeterminewhoisresponsibleforcustomsclearanceandpaymentofanydutiesandotherimport-relatedtaxes,feesandcharges

某笔交易使用的国际贸易术语将决定由买方还是卖方承担清关和任何关税费用，及其他进口相关税金/费用/服务费SCMChina11Insurance保险Cost成本Risks风险Documentation文件Seller’sResponsibility卖方责任Packagingandlabelingofgoods商品包装及张贴标签Prepareandreleasegoodsforpick-upbybuyer’snominatedforwarder.准备发货给买方指定的承运人Buyer’sResponsibility买方责任:Localpick-upandtransportationchargesinseller’scountry取货及卖方国内的运费Freight-ocean,air&others&portcharges运费——海运，空运及其他&港口费用Transportationtobuyer’spremises运至买方工厂Exportdocumentation,licensingandclearance出口文件，许可和清关文件Importlicensingandclearance进口许可和清关文件ForwardingExpenses货代费用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（危险品申报，预发货检验，熏蒸）Insurancecoveragefrompointofpickuptobuyer’spremises从取货点至到达买方工厂的保险CostRisksDocumentsInsuranceSellerdeliverswhenheplacesthegoodsatthedisposaloftheBuyer卖方将货物运至买方指定的地点交货EXW:ExWorks(…namedPlace)

工厂交货（…指定地址）InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina12FCA:FreeCarrier(…namedplace)e.g.ConsolidationCenter

货交承运人（…指定地址），如，集散中心DocumentationDocumentationCostCostRisksRisksInsuranceInsuranceSeller’sresponsibility:卖方责任Packagingandlabelingofgoods商品包装及张贴标签Documentation-exportclearance,licensesandcustoms文件准备——出口清关，许可及海关所需文件Transportationofgoodstobuyernominatedconsolidationcenter将货物运至买方指定的集散中心Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如危险品申报，预发货检验，熏蒸）Insurancecoveragefromseller’spremisestoconsolidationcenter从卖方工厂至集散中心的保险费用Buyer’sResponsibility:买方责任Transportationfromconsolidationcentertoport从集散中心至港口的运输Freight-ocean,air&others&portcharges运费——海运，空运&其他&港口费用Importlicensingandclearance进口许可和清关Transportationtobuyer’spremises运输至买方工厂Forwarding&consolidationexpenses货代&集散费用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险材料报关，预发货检验，熏蒸）Insurancecoveragefromconsolidationcentertobuyer’spremises从集散中心到买方工厂的保险费用CostRisksInsuranceDocumentsSellerdeliversgoods,clearedforexport,tothecarriernamedbyBuyer.卖方发货，出口清关，货物交给买方指定的承运人InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina13FOB:FreeonBoard(…namedportofloading)

船上交货（…指定装运港）DocumentationDocumentationCostCostRisksRisksInsuranceInsuranceCostRisksInsuranceDocumentsSellerdeliverswhengoodspassship’srailatthenamedportofshipment卖方发货至始发港口货物越过船舷Buyer’sResponsibility:Freight-ocean,air&others运费——海运，空运&其他Portchargesatportofdischarge卸货港的港口费用Importlicensingandclearance进口许可证及清关Transportationtobuyer’spremises运输至买方工厂Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸）Insurancecoveragefromnamedportofloadingtobuyer’spremises从指定装货港口至买方工厂的保险费用Seller’sresponsibility:卖方责任Packagingandlabelingofgoods商品包装及张贴标签Containerstuffingandtallying装箱及理货Documentationexportclearance,license,customs出口清关文件，许可证，海关文件Transportationofgoodstoshiprailofnamedport运输货物至指定港口Portchargesatportofloading装货港的港口费用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸）Insurancecoveragefromseller’spremisestocontaineryard从卖方工厂至集装箱港口的保险费用InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierSCMChina14CIF:Cost,Insurance&Freight(…namedportofdestination)

成本、保险费加运费（……指定目的港）InsuranceInsuranceDocumentationDocumentationInlandCarrierCostCostRisksRisksCostRisksInsuranceDocumentsSellerdeliverswhenthegoodsarrivethenameddestinationport买方负责运输至货物抵达卸货港Seller’sresponsibility:卖方责任Packagingandlabelingofgoods商品包装及张贴标签Documentexportclearance,licenseandcustoms出口清关文件，许可证和海关所需文件Haulageofgoodstocontaineryardofnamedport将货物运至指定港口的集装箱码头Exportlicensingandclearance出口许可证及清关Portchargesatportofloading装货港的港口费用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸）Freight-ocean,airorothers&portchargesatportofloading运费——海运，空运或其他，及在装货港的港口费用Insurancecoveragefromsupplierspremisestoportofdestination从供应商工厂至目的港的保险费用Buyer’sResponsibility:买方责任Importlicensingandclearance进口许可证及清关Portchargesatportofdischarge卸货港港口费用Transportationtobuyer’spremises运至买方工厂Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（危险品申报，预发货检验，熏蒸）Insurancecoveragefromportofdestinationtobuyer’spremises从目的港至买方工厂的保险费用Port&CustomsInternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierSCMChina15DDU:DeliveredDutyUnpaid(…namedplaceofdestination)

未完税后交货(…指定目的港)InsuranceDocumentationDocumentationCostRisksCostRisksDocumentsInsuranceSellerdeliversgoodstoBuyer,notclearedforimportatnamedplaceofdestination卖方将货物运至买方指定目的地，不负责进口清关Buyer’sObligations买方责任Importlicense/ofclearance.进口许可证及清关Noobligationsofinsurance.无保险责任Bearsallrisksaftergoodshavebeendelivered.承担到货后的所有风险Payallcostsrelatingthegoodsaftertheyhavebeendelivered到货后支付所有货物相关成本Entitledtodeterminethetimewithinanagreedperiod.有权在相互同意的期限内决定时间Acceptappropriatedeliveryorder.接受合适的交货单ImportclearanceatPOD卸货港进行进口清关Customsduties关税Seller’sResponsibility卖方责任Packagingandlabelingofgoods商品包装及张贴标签Ocean/Airfreight&alltransportationcosts海运/空运&所有运输成本Documentation-exportclearance,文件——出口清关Insuranceofcarriage(door-to-door)承运保险（门到门）ExportclearanceatPOL在装货港进行出口清关Portcharges(Portofloading/Portofdischarge)港口费用（装货港/卸货港）Miscellaneouslogisticsexpenses(e.g..Hazardousmaterialdeclaration,fumigation,pre-shipmentinspection)其他物流费用（如，危险品申报，预发货检验，熏蒸）InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina16DDP:DeliveredDutyPaid(…namedplaceofdestination)完税后交货（……指定目的港）InsuranceDocumentationCostRisksCostRisksDocumentsInsuranceSellerdeliversgoodstoBuyer,clearedforimport,notunloadedontransportatthenamedplace卖方将货物运至买方，进行进口清关，直至运达指定地点后卸货Seller’sResponsibility卖方责任Packagingandlabelingofgoods商品包装及张贴标签Ocean/Airfreight&alltransportationcosts海运/空运&及所有运费用Documentation-export&importclearancelicenseandcustoms文件——进出口清关许可证及海关文件Insuranceofcarriage(door-to-door)运输保险费（门到门）ExportclearanceatPOL在装货港处进行出口清关ImportclearanceatPOD在卸货港处进行进口清关Customsduties关税Portcharges(POL&POD)港口费用（装货港&卸货港）Miscellaneouslogisticsexpenses(e.g..Hazardousmaterialdeclaration,fumigation,pre-shipmentinspection)其他物流费用（如，危险材料报关，熏蒸，预发货检验）insurancecoveragefrompointofpickuptobuyer’spremises从取货至到达买方工厂的保险费用InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina17DDPDefined

DDP定义DDP=DeliveredDutyPaid(…namedplaceofdestination)

完税后交货（…指定目的港）DDP=sellerdeliversthegoodstothebuyer,clearedforimportandnotunloadedfromanyarrivingmeansoftransportatthenamedplaceofdestination.Thesellerhastobearallthecostsandrisksinvolvedinbringingthegoodsthereto,includingwhereapplicable,any“duty”(whichincludestheresponsibilityforandthepaymentofformalities,customsduties,taxesandothercharges)forimportinthecountryofdestination. DDP术语是指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交予买方，完成交货。贸易术语DDP卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应缴纳的任何“税费”（包括办理海关手续的责任和风险，以及缴纳手续费/关税和其他费用）DDPrepresentthemaximumobligation DDP代表卖方承担最大责任Thistermshouldnotbeusedifthesellerisunabletodirectlyorindirectlyobtaintheimportlicense

若卖方不能直接或间接地取得进口许可证，则不应使用此术语SCMChina18DDPDefined

DDP定义However,ifthepartieswishtoexcludefromtheseller'sobligationssomeofthecostspayableuponimportofthegoods(suchasvalueaddedtax,VAT),thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthecontractofsale.

但如果当事方希望将进口时所要支付的部分费用（如增值税）从卖方义务中排出，则应在销售合同中明确写明。Ifthepartieswishthebuyertobearallrisksandcostsoftheimport,theDDU(delivereddutyunpaidterm)shouldbeused

若当事方希望买方承担进口的风险和费用，则应使用DDU（未完税交货）术语。WhenJCIissellingandrequestedtoquote/contractasDDUmustinvolvedthetaxstaff

当JCI进行销售或要求使用DDU报价时，税务必须参与SCMChina19IncotermsandTitleTransferTerms

国际贸易术语和所有权转移术语SCMChina20IncotermsandTitleTransferTerms

国际贸易术语和所有权转移术语SCMChina21EXW(ExWorks)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostfromtheseller'sdoor.Usedforanymodeoftransportation.

工厂交货（EXW）将权力和风险转移给买方，包括支付从卖方处的所有运费和保险费。可用于任何运输方式。FCA(FreeCarrier)Titleandriskpasstobuyerincludingtransportationandinsurancecostwhenthesellerdeliversgoodsclearedforexporttothecarrier.SellerisobligatedtoloadthegoodsontheBuyer'scollectingvehicle;itistheBuyer'sobligationtoreceivetheSeller'sarrivingvehicleunloaded.

货交承运人（FCA）将权力和风险转移给买方，包括当卖方办理出口清关手续后将货物交给承运人时的运费和保险费。卖方有责任将货物装上买方的取货车；买方负责收货时卸货。FAS(FreeAlongsideShip)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostoncedeliveredalongsideshipbytheseller.Usedforseaorinlandwaterwaytransportation.Theexportclearanceobligationrestswiththeseller

船边交货（FAS）将权力和风险转移给买方，包括供应商将货物卸到船边后的所有运费和保险费。用于海运或内陆水运。出口清关由卖方负责。FOB(FreeOnBoard)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostoncedeliveredonboardtheshipbytheseller.Usedforseaorinlandwaterwaytransportation.

船上交货（FOB）权力和义务转移给买方，包括买方将货物装到船上后的所有运费和保险费ForshipmentswithinNorthAmerica,Incotermsarerarelyused.Instead,FOBtermssuchas“FOBBuyer’sPlant”areutilized

对于在北美范围内运输，很少使用国际贸易术语。但是会使用例如“FOB买方工厂”的FOB术语Title,Risk&Responsibility

所有权，风险&责任SCMChina22CFR(CostandFreight)Title,riskandinsurancecostpasstobuyerwhendeliveredonboardtheshipbysellerwhopaysthetransportationcosttothedestinationport.Usedforseaorinlandwaterwaytransportation.

成本加运费（CFR）当卖方将货物交至船上时，就将所有权/风险和保险费用转移至买方了，此前，卖方支付直至目的港运输费。此术语用于海运或内陆水运。CIF(Cost,InsuranceandFreight)Titleandriskpasstobuyerwhendeliveredonboardtheshipbysellerwhopaystransportationandinsurancecosttodestinationport.Usedforseaorinlandwaterwaytransportation.

成本保险加运费（CIF）当卖方将货物交至船上时，货物所有权和风险就转移至买方，此前，卖方支付直至目的港运输费和保险费。此术语适用于海运或内陆水运。CIP(CarriageandInsurancePaidTo)Titleandriskpasstobuyerwhendeliveredtocarrierbysellerwhopaystransportationandinsurancecosttodestination.Usedforanymodeoftransportation.

运费和保险费付至（CIP)当卖方将货物交给承运人时，货物有所权和风险就转移至买方，此前，卖方支付到达目的地的运费和保险费。此术语适用于任何运输模式。CPT(CarriagePaidTo)Title,riskandinsurancecostpasstobuyerwhendeliveredtocarrierbysellerwhopaystransportationcosttodestination.Usedforanymodeoftransportation.

运费付至（CPT）当卖方将货物交至承运人时，货物所有权风险和保险费用均转移至买方，此前，卖方支付到达目的地的运费。此术语适用于任何运输模式。Title,Risk&Responsibility

所有权，风险&责任SCMChina23DAF(DeliveredatFrontier)Title,riskandresponsibilityforimportclearancepasstobuyerwhendeliveredtonamedborderpointbyseller.Usedforanymodeoftransportation.

边境交货（DAF）当卖方将货物运至指定边境时，货物所有权/风险和进口清关责任都转移至买方。此术语适用于任何运输模式。DES(DeliveredExShip)Title,risk,responsibilityforvesseldischargeandimportclearancepasstobuyerwhensellerdeliversgoodsonboardtheshiptodestinationport.Usedforseaorinlandwaterwaytransportation. 目的港船上交货（DES）当卖方将货物运至目的港船上时，货物所有权/风险和卸船及清关责任转移至买方。此术语适用于海运或内陆水运。DEQ(DeliveredExQuay-DutyPaid)Titleandriskpasstobuyerwhendeliveredonboardtheshipatthedestinationpointbythesellerwhodeliversgoodsondockatdestinationpointclearedforimport.Usedforseaorinlandwaterwaytransportation.

目的港码头交货（DEQ-完税）当卖方将货物运至目的港船上时，货物所有权和风险转移至买方，此前，买方进行进口清关并将货物运至目的地。此术语适用于海运或内陆水运。DDU(DeliveredDutyUnpaid)Title,riskandresponsibilityofimportclearancepasstobuyerwhensellerdeliversgoodstonameddestinationpoint.Usedforanymodeoftransportation.Buyerisobligatedforimportclearance

未完税交付（DDU）当卖方将货物运至目的港时，货物所有权/风险和进口清关的责任转移至买方。此术语适用于任何运输方式。买方负责进行进口清关。DDP(DeliveredDutyPaid)Titleandriskpasstobuyerwhendeliversgoodstonameddestinationpointclearedforimport.Usedforanymodeoftransportation.

完税交付（DDP）当货物运至目的地，且进口清关完毕时，货物所有权和风险转移至买方。此术语适用于任何运输模式。Title,Risk&Responsibility

所有权，风险&责任SCMChina24Ikeepreadingabout"E"-termsand"C"-terms.Whatdoesthatmean?

我常看到E组和C组贸易术语。到底是什么意思呢？Incoterms2000,likeitsimmediatepredecessor,groupsthetermsinfourcategoriesdenotedbythefirstletterinthethree-letterabbreviation

国际贸易术语2000版，与之前的版本一样，根据三个字母的缩写词的第一个字母将这些贸易术语分为四类。Underthe"E"-term(EXW),theselleronlymakesthegoodsavailabletothebuyerattheseller'sownpremises.Itistheonlyoneofthatcategory. E组术语EXW规定，卖方只在其工厂向买方供货。此术语是该类别中唯一规定卖方在其所在地向买方供货的术语。Underthe"F"-terms(FCA,FASandFOB),theselleriscalledupontodeliverthegoodstoacarrierappointedbythebuyer.

在F组术语中，FCA，FAS和FOB规定，要求卖方将货物运至买方指定的承运商。Underthe"C"-terms(CFR,CIF,CPTandCIP),thesellerhastocontractforcarriage,butwithoutassumingtheriskoflossordamagetothegoodsoradditionalcostsduetoeventsoccurringaftershipmentordispatch.

在C组术语中，CFR，CIF，CPT和CIP规定卖方需联系承运商，但无须承担发货后货物损毁风险或发运后由于事故导致的额外费用。Underthe"D"-terms(DAF,DES,DEQ,DDUandDDP),thesellerhastobearallcostsandrisksneededtobringthegoodstotheplaceofdestination.

在D组术语中，DAF，DES，DEQ，DDU和DDP规定，卖方需承当将货物运抵目的地的所有费用和风险。FrequentlyAskedQuestions

常见问题SCMChina25FrequentlyAskedQuestions

常见问题WhoisresponsibleforinsurancewithFCATTOP? FCATTOP保险由谁负责？IfJCIisthebuyer,JCI’smarineandpropertyinsuranceprovidescoveragewheneverJCIacquirestheriskofloss,evenitisbeforeJCIacquiresatitle.NotethatJCI’sdeductiblewillapply.(Remark:onlyforJCIWholly-owned)

如果JCI是买方，JCI的水险和财产险对JCI一旦获得损失风险后的损失进行承保，即使在JCI获得货物的所有权前。（注：JCI全球保险合同只适用于JCI全资公司）IfJCIisthebuyer,JCIisresponsiblefortheriskofloss,evenwithouttitleofthegoods.ThereforeitisJCI’sresponsibilitytofileaclaimshouldtherebeanylossordamageofgoodsintransit.

如果JCI是买方，JCI负责损失险，即使在未获得货物所有权前。因此，如果发生运输在途货物损毁，应由JCI负责填写索赔报告WhatisthetimingforpaymentifFCATTOPandMNS2?

如果使用FCATTOP和MNS2，付款期限有多久？MNS2istiedtothedateoftransferofownership.TTOP,isTitleTransferOurPlant.Onaninternationalshipmentwithalongpipeline,FCATTOPmeansthepaymentisdueonthe2nddayofthe2ndmonthfollowingreceiptatoutplant,whichinfactcouldbequitelengthyifaboatshipment(35transit+45daysavg..=80daysaftershipmentinaverage) MNS2与所有权转移日期相联系。TTOP为货物到达工厂时所有权转移。在长途国际货运中，FCATTOP代表我们工厂收货后的第二个月的第二天是最终付款日，实际上，如果是船舶运输，那么这个付款期就非常长（35天在途+45天avg=平均发货后80天）NoteMNS2withoutTTOPmaymeanpaymentisduepotentiallybeforetheyreceivedonalonginternationalseamode.ThiscanbedifficultforJCIoperationstomanageandalsoforsomecountries.

需注意MNS2无TTOP可能代表付款日在其收到货物前（如果运输模式是长途国际海运）。这种情况对于JCI就较难于操作，同样在某些国家也同样难于操作。SCMChina26FrequentlyAskedQuestions

常见问题InseveralcountriesinAsiaPacific,thecountrynormistohavethesupplierdelivermaterial,whichwouldbeDDU.Shouldthesebechanged?

在多个亚太国家，国家相关标准要求供应商发货材料应为未完税交货价，这些规定需要更改吗？Inallcases,JCIpurchasingshouldbeobtainingA/Bpriceandevaluatingthetotalcostwiththefunctionalstaffs.Ingeneral,JCIismovingtomanagelogisticscoststoleveragevolumeandgetthebestcompetitiveCooperatefreightrate(forexample,GOB);andinsurefrequent,smalllotdeliveriesatassignedtimes.IfcurrenttermsareDDU,purchasingneedstoevaluatetheTOTALCOSTimpact,notjusttheprice,ofmodifications,pertheexceptionprocess.

在这些情况下，JCI采购应获得A/B价格，并与职能部门共同评估总成本。通常，JCI会管理物流成本，通过量的整合获得最优惠的运价(如GOB),并确保以规定的次数进行小批次多频率发货。如果现在使用的条款为DDU，采购部需要根据实际情况评估总成本包，而不仅是变更后的价格。SCMChina27WhydoIncotermsneedrevisingperiodically?

为什么国际贸易术语需要定期修订？ThemainreasonistheneedtoadaptIncotermstocontemporarycommercialpractice.Forinstance,inthe1990version,theclausesdealingwiththeseller'sobligationtoprovideproofofdeliveryallowedpaperdocumentationtobereplacedbye-mailforthatpurposeforthefirsttime.

主要原因是需使国际贸易术语能够不断适应当前的贸易实务。例如，在1990年版本中，第一次规定，卖方应负责提供的发货许可文件证明可以用电子邮件替代。WhatdoesittaketouseIncotermscorrectly?

怎样能够正确使用国际贸易术语？ICCrecommendsthat"Incoterms2000"bereferredtospecificallywheneverthetermsareused,togetherwithalocation.Forexample,theterm"DeliveredatFrontier(DAF)"shouldalwaysbeaccompaniedbyareferencetoanexactplaceandthefrontiertowhichdeliveryistobemade.Topreventmisunderstandings,variationsofthethree-letterIncotermsshouldbestrictlyavoided. ICC建议使用“国际贸易术语2000版”特别提出每一术语应与具体地点相结合。例如，使用“边境交货（DAF）”条款时应必须加上交货的具体地点及具体边界。为避免误解，应严禁避免篡改只有三个字母的国际贸易术语。FrequentlyAskedQuestions

常见问题SCMChina28SellersOutsideChina中国境外卖方NegotiatesIncotermofEXW.--JCIcoulduseitsleverageinthemarketplacetowellmanagefreightcosts,carrier,

forwardersandcustomsbrokers.

使用EXW——JCI通过全球量的整合取得最好的运价，并很好的管理船公司，货运代理公司及报关代理的服务。NegotiateTitleTransferTermofTTOP-“TitleTransferOurPlant”,Toavoidownershipofinventory(I.e.inventoryrecordedonbalancesheet)ofIn-Transit,ToMaximizeInventoryTurnsandhelpourcashflow

谈判TTOP——”货物到达工厂时所有权转移”，以避免拥有在途库存（如库存纪录入JCI资产表），将库存周转率最大化，提高现金周转率。SellersWithinChina中国境内卖方CurrentNormsituationistermasDD

现行标准是DDSuggesttoobtainsupplier’sEXWandDDprice(A);GetJCIlogisticscostperpieceprice,calculateDeliveryprice(B)=Supplier’sEXW+JCILogisticscostperpieceprice.

建议获得供应商的EXW和DD价格（A)；使用JCI的单价物流成本，计算收货价格（B）=供应商的EXW价格+JCI的单价物流成本。EvaluateTotalCostImpact—Avs.B,andotherimpact:transportationRisks,JCILogisticsresources(MilkRun,Consolidation.…)