资源简介

(共72张PPT)
Chapter 5
International Trade Terms
Attachment: Incoterms 2010 by ICC (International Chamber of Commerce)
　　　　
The international commercial terms
A set of rules for the interpretation of trade terms in a contract of sale
Published and regularly updated by ICC: International Chamber of Commerce
To help parties to avoid misunderstandings,　with all the waste of time and money that this entails.
An incoterm is a 3 letters word followed by a name of place...
Applying only to the contract of sale in some very distinct respects
Dealing with a number of identified obligations imposed on the parties
There are 13 Incoterms and each one fits a specific situation and specific means of transport
Purpose of the Incoterms
To determine the seller’s and buyer’s respective obligations concerning responsibilities and charges for the transportation of goods from the seller’s premises to the buyer’s place.
To avoid any misunderstanding in the following questions : “Who is responsible for what Who is going to pay for what ”
The structure of Incoterms 2010 (1)
The structure of Incoterms 2010 (2)
Group 1. Trade terms that apply to any mode of transport:
EXW; FCA; CPT; CIP; DAT; DAP; DDP.
Group 2. Trade terms that apply to sea and inland waterway transport only:
FAS; FOB; CFR; CIF.
EXW : Ex Works (named place of delivery)
“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller’s premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.
Example: EXW Guangzhou, warehouse of ABC Company, ,No. XXX, Dongfengdong Road, Guangzhou, China
Applicable for any mode
EXW price = factory price + profits
*
EXW: place of delivery /point of risk transfer
Ex. country
仓库/工厂
码头
FOB
CFR
CIF
·
仓库
码头
FCA
CPT
CIP
汽车站
火车站
飞机场
EXW
Im. country
承运人
FCA : Free Carrier ( named place of delivery )
“Free Carrier” means that the seller delivers the goods to the carrier or another person nominated by the buyer at the seller’s premises or another named place. The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point.
*
Example: FCA Jinan railway station，xxx (address)
Applicable for any mode
FCA price = costs+ profits (without freight and insurance)
*
FCA: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
·
仓库
码头
承运人
FCA
汽车站
火车站
飞机场
FAS : Free alongside ship (named port of shipment)
“Free Alongside Ship” means that the seller delivers when the goods, cleared for export, are placed alongside the vessel (e.g., on a quay or a barge) nominated by the buyer at the named port of shipment. The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer bears all costs from that moment onwards.
*
Example: FAS Guangzhou
Applicable for sea and inland waterway transportation
FAS price = costs+ profits (without freight and insurance)
*
FAS: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
·
仓库
码头
承运人
FCA
CPT
CIP
汽车站
火车站
飞机场
FAS
EXW
FOB : Free On Board (…named port of shipment )
“Free On Board” means that the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer bears all costs from that moment onwards.
*
Example: FOB Guangzhou
Applicable for sea and inland waterway transportation
FOB price = costs+ profits (without freight and insurance)
Note：if there are several ports which are of the same name, the country should be specified after the port.
eg.FOB Victoria, Canada( Austrilia, South Africa. etc.)
*
FOB: place of delivery/point of risk transfer
·
出口国
进口国
仓库
码头
FOB
·
仓库
码头
《INCOTERMS 2000》
FOB
*
FOB Liner terms: the buyer pays for loading charges.
FOB Under Tackle: the buyer pays for loading charges.
FOB Stowed: the seller pays for loading and stowage charges.
FOB Trimmed: the seller pays for loading and trimming charges
FOBST: the seller pays for loading, stowage and trimming charges.
Variants of FOB
Notes :
Liner freight is composed of basic freight, loading and unloading charges.
Risks transfer points of FOB variants are the same as that of FOB itself. Only loading, stowage and trimming charges may be different under various FOB trade terms.
Variants of FOB
CFR :Cost and Freight (…named port of destination)
“Cost and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel. The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination. The seller is not responsible for insuring the goods for the main carriage.
*
Example: CFR Amsterdam
Applicable for sea and inland waterway transportation
CFR price = costs + freight + profits (without insurance)
*
FOB and CFR : place of delivery/point of risk transfer
·
出口国
进口国
仓库
码头
FOB
CFR
·
仓库
码头
《INCOTERMS 2000》
FOB/CFR
Shipping advice under CFR
A CFR contract may well demonstrate the significance of providing shipment notice. It is the seller who is responsible for arranging the ocean transportation while the buyer for ocean insurance. If the seller fails to provide shipment details to the buyer after the shipment is made, the buyer will not be able to buy insurance against his risk of loss of or damage to the goods during the ocean transport. Even though the goods have been loaded on board the vessel, if loss or damage happens, the seller still has to bear the risk since he has not fulfilled his obligation of providing shipment notice to the buyer.
*
It is stipulated in Incoterms 2010 that the unloading charges at port of destination under CFR should be undertaken by the buyer unless specified otherwise.
CFR Liner Terms：
unloading charges is undertaken by the seller.
CFR Ex Ship’s Hold: the buyer
CFR Ex Tackle：the seller
CFR Landed: the seller
Variants of CFR
Notes :
Liner freight is composed of basic freight, loading and unloading charges.
Risks transfer points of CFR variants are the same as that of CFR itself.
Variants of CFR
CIF : Cost ,Insurance and Freight (named port of destination)
“Cost, Insurance and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel. The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination. The seller also contracts for insurance cover against the buyer’s risk of loss of or damage to the goods during the carriage. The buyer should note that under CIF the seller is required to obtain insurance only on minimum cover. Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.”
*
Example: CIF Amsterdam
Applicable for sea and inland waterway transportation
CIF price = costs + freight + insurance + profits
*
FOB, CFR and CIF : place of delivery/point of risk transfer
·
出口国
进口国
仓库
码头
FOB
CFR
CIF
·
仓库
码头
《INCOTERMS 2000》
FOB/CFR/CIF
*
It is stipulated in Incoterms 2010 that the unloading charges at port of destination under CIF should be undertaken by the buyer unless specified otherwise.
CIF Liner Terms：
unloading charges is undertaken by the seller.
CIF Ex Ship’s Hold: the buyer
CIF Ex Tackle：the seller
CIF Landed: the seller
Variants of CIF
Differences among FOB,CFR and CIF
1. Place of delivery
The same, on board at port of shipment
2. Prices
CIF = CFR +Insurance = FOB + Freight + Insurance
CPT: Carriage paid to (named place of destination)
“Carriage Paid to” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such place is agreed between parties) and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.
*
Example: CPT Amsterdam Railway Station, XXX (address)
Applicable for any mode of transportation
CPT price = costs + carriage + profits
*
FCA and CPT: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
·
仓库
码头
承运人
FCA
CPT
汽车站
火车站
飞机场
CIP Carriage and Insurance Paid to (named place of destination)
“Carriage and Insurance Paid to” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such place is agreed between parties) and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination. The seller also contracts for insurance cover against the buyer’s risk of loss of or damage to the goods during the carriage. The buyer should note that under CIP the seller is required to obtain insurance only on minimum cover. Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.
*
Example: CIP Amsterdam Railway Station, xxx (address)
Applicable for any mode of transportation
CIP price = costs + carriage + insurance + profits
*
FCA, CPT and CIP: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
·
仓库
码头
承运人
FCA
CPT
CIP
汽车站
火车站
飞机场
Differences among FCA,CPT and CIP
1. Place of delivery
FCA: to the first carrier nominated by the buyer
CPT and CIP: nominated by the seller
2. Prices
CIP = CPT +Insurance = FCA + Freight + Insurance
DAT Delivered at Terminal (named terminal at port or place of destination)
“Delivered at Terminal” means that the seller delivers when the goods once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. “Terminal” includes a place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal. The seller bears all risks involved in bringing the goods to and unloading them at the terminal at the named port or place of destination.
*
Example: DAT China Town, Container Yard, New York, xxx (Address), USA
Applicable for any mode of transportation
DAT price = costs + carriage + insurance + profits
*
DAT: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
港口或内陆货物集散站
承运人
FCA
CPT
CIP
汽车站
火车站
飞机场
FAS
EXW
DAP
DAT
海关
DAP Delivered at Place (named place of destination)
“Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place.
*
Example: DAP China Town, New York, xxx (Address), USA
Applicable for any mode of transportation
DAP price = costs + carriage + insurance + profits
*
DAP: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
仓库
码头
承运人
FCA
CPT
CIP
汽车站
火车站
飞机场
FAS
EXW
海关
DAP
Differences between DAT and DAP
1. Place of delivery
DAT: Terminal at port or place of destination
DAP: any place of destination
2. unloading charges
DAT: the seller
DAP: the buyer
DDP Delivered Duty Paid (…named place of destination)
“Delivered Duty Paid” means that the seller delivers the goods when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination. The seller bears all the costs and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities.
*
Example: DDP China Town, New York, xxx (Address), USA
Applicable for any mode of transportation
DDP price = costs + carriage + insurance + profits
*
DDP: place of delivery/point of risk transfer
出口国
进口国
仓库/工厂
码头
FOB
CFR
CIF
仓库
承运人
FCA
CPT
CIP
汽车站
火车站
飞机场
FAS
EXW
海关
DDP
仓库或集散站
报关并
缴关税
DAP/DAT
Difference between DAP and DDP
It is the buyer to carry out customs clearance for importation under DDP.
Place of delivery under different trade terms
Comparison of trade terms
Attached herein:
Incoterms 2010: Allocations of Obligations and Costs to Buyer/Seller
Incoterms 2010 and incoterms 2000
According to the International Chamber of Commerce, all contracts made under Incoterms 2000 remain valid even after 2011. In addition, although the ICC recommends using Incoterms 2010 from January 2011 onward, parties to a sales contract can agree to use any version of Incoterms after 2011. It is important, however, to clearly specify the chosen version of Incoterms being used (i.e. Incoterms 2010, Incoterms 2000, or any earlier version).
Incoterms 2010 and incoterms 2000
In the new Incoterms 2010 rules four terms (DAF, DEQ, DES, DDU) were eliminated and two were added: Delivered at Place (DAP) and Delivered at Terminal (DAT). The modifications affect obligations, risk transfer, and cost sharing for the seller and buyer, resulting in better clarification and application of the eleven Incoterms, and consistent with the way global trade is actually conducted since the last update in 2000.
Incoterms 2010 and incoterms 2000
Under the revised terms, buyers and sellers are being urged to contract precisely where delivery is made and what charges are covered. This should avoid double-billing of terminal handling charges at the port of discharge. References to “ship's rail”(2000) were taken out to clarify that delivery means “on-board” (2010) the vessel. Insurance, electronic documentation, and supply chain security are addressed in more detail, and gender-neutral language is now used.
Case 1
A buyer on an Ex-works contract sends a truck to pick up the goods at the exporters factory. The goods are loaded into the truck, which crashes before leaving the factory. The goods are damaged. Who is responsible and why
Analysis: The seller does not need to load the goods on any collecting vehicle under EXW, so that it is the buy’s responsibility.
Case 2
Company A imported a batch of sugar from Company B, Singapore under FCA (a certain inland city in pany A dispatched the van to the designated delivery place (i.e. the location of the seller B) as scheduled. A asked B to load the goods onto the truck. The latter refused to load on the grounds of many orders and shortage of pany A had to hire the local people to load the goods. The goods had just been loaded on the truck, and had not yet been able to be protected well, A sudden heavy rain caused damage of part of goods so that the value of the goods was detracted.
Q: Could the buyer A ask the seller to pay the loading fee and compensate for the damage
Analysis: Company B should bear the loss, according to INCOTERMS 2010, Company B should be responsible for loading the goods onto the vehicle under FCA.
案例 2
中国A公司从新加坡B公司以FCA（新加坡某内陆城市）进口一批食糖，合同约定适用《2010通则》。买方A公司如期将租用的货车派至指定交货地点（即卖方B所在地）。A请求B装车，后者以手头订单多、人手不足等为由，拒绝装车。A只好雇用当地人装车，货刚刚装上车，还未来得及做好防护措施，突然天降大雨，致使部分货物脏包，减损了货物的商业价值。
问：买方A可否要求卖方B支付装车费并赔偿货损？
分析：应当由B公司承担损失,根据INCOTERMS 2010, B公司应该负责把货物装上买方指定的承运人或代表买方的其他人提供的运输工具,才算完成交货.
Case 3
A buyer agrees to an FAS contract and books a vessel to pick up the goods. The vessel is delayed and extra costs are incurred while the goods lie waiting for the vessel. Who pays the extra costs Why
Analysis: The Buyer. The buyer is delay in booking ship. It is the buyer’s obligation to book space.
Case 4
Heavy machine tools are being shipped FOB Dalian. They are being loaded onto the ship and the rope breaks. The goods finish up at the bottom of the dock and divers are sent down. The recovery and repair of the goods costs a great deal of money. Who pays Why
Analysis: The seller's liability of risks is not transferred because the goods are not placed on the ship safely.
Case 5
A consignment of goods shipped on a CIF contract is lost at sea. The exporter had taken out marine insurance as part of the CIF contract. Who makes the claim and why
Analysis: the buyer. The risks of the goods had been transferred when the goods were placed on board at port of shipment under Incoterms 2010.
Case 6
An export company sold a batch of walnut kernels to a British merchant under CIF London. As the commodity is seasonally affected, the two parties stipulated in the contract that the letter of credit must reach the seller before the end of September, and the Seller guaranteed that the goods must arrive at the port of destination not later than December 2nd. If the cargo was late, the buyer had the right to cancel the contract. The Seller shall refund provided the amount of the goods have been collected by the seller.
Q: Whether the nature of this contract belongs to the CIF contract If the other party asks for a guarantee of the arrival time, what term should we choose
Analysis: This contract does not belong to CIF contract (shipment contract) Incoterms 2010 stipulates that the CIF contract only requires the seller to bear the risk and loss before the goods are placed on board at port of shipment. The provisions of this contract is beyond the regulations of CIF. If the other party needs a guarantee of arrival time (arrival contract), trade terms in Group D shall be selected.
案例 6
某出口公司按CIF London向英商出售一批核桃仁，由于该商品季节性较强，双方在合同中规定：买方须于9月底前将信用证开到，卖方保证运货船只不得迟于12月2日驶抵目的港。如货轮迟于12月2日抵达目的港，买方有权取消合同。如货款已收，卖方须将货款退还买方。问这一合同的性质是否属于CIF合同？若对方一定要我方保证到货时间，则应选用什么术语？
分析：这一合同不属于CIF合同.INCOTERMS 2000和INCOTERMS 2010中的CIF合同只要求卖方承担货物在装运港越过船舷和放置船上之前的风险和损失,但根据合同规定,如果货轮迟于12月2日抵达目的港,买方有权取消合同.故卖方要承担运输过程中的风险,合同的规定已经超出了CIF的范围.若对方一定要我方保证到货时间,则应选用D组贸易术语。
Case 7
A batch of goods under CFR from Guangzhou to London are loaded on April 10 at port of Guangzhou. The seller does not send the shipment advice to the buyer for it’s Saturday so that the buyer does not buy marine insurance. One day later, the goods are fired during transportation, who is responsible for the loss
Analysis: The responsibility for the loss of goods shall be borne by us. in the case of CFR term, the ship booking and insurance procedures are handled by the seller and the buyer respectively. Therefore, the Seller shall send a shipping advice to the buyer in time so that the buyer shall handle the insurance procedure. Otherwise the risk arising therefrom shall be borne by the seller. In this case, the buyer failed to handle the insurance in time and failed to transfer the risk to the insurance company because we did not send the shipping notice to the buyer.
案例 7
广州到伦敦的一批货物于4月10日在广州港装船,CFR合同。因为装船日为星期六不卖方未向买方及时发出装运通知，使得买方没有购买海上保险。一天之后，货物在运输过程中受损，谁负责损失？
货物损失的责任由我方承担。因为在CFR术语下，租船订舱和办理投保手续分别由卖方和买方办理。因此，卖方应及时向买方发出装运通知，以便买方办理投保手续，否则，由此而产生的风险应由卖方承担。本案中，因为我方未及时发出装运通知，导致买方未能及时办理投保手续，未能将风险及时转移给保险公司，因而，风险应由我方承担。
Case 8
A consignment of goods shipped on a CIF landed London are damaged when they are unloading from the carrying vessel at port of London. Soon after, the buyer sends the bill of unloading to ask for unloading and as well as customs clearance charges. What is your opinion
Analysis : the seller should bear unloading charges at port of destination but not the customs clearances for importation under CFR landed term.
案例 8
我某出口公司与外商按CIF Landed London条件成交出口一批货物，合同规定，商品的数量为500箱，以信用证方式付款，5月份装运。买方按合同规定的开证时间将信用证开抵卖方。货物顺利装运完毕后，卖方在信用证规定的交单期内办好了议付手续并收回货款。不久，卖方收到买方寄来的货物在伦敦港的卸货费和进口报关费的收据，要求我方按收据金额将款项支付给买方。问：我方是否需要支付这笔费用，为什么
分析： 我方应负担卸货费用，不需要负担进口报关费。因为本案中我某进出口公司按CIF卸至岸上成交，以这种贸易术语变形成交，卖方要负担卸货费；但在以这种贸易术语成交的情况下，进口手续由买方办理，进口报关费由买方负担。因此，我方应负担卸货费而不应负担进口报关费。
Cases 9
1. A batch of goods from the container yard of Shanghai port to container yard of Vancouver under DAT contract are damaged when they are unloading from the arriving vessel at port Vancouver. Who is responsible for the loss
2. A batch of goods from Shanghai to Vancouver under DAP contract are damaged when they are unloading from the arriving vehicle at warehouse of the buyer in Vancouver. Who is responsible for the loss
Analysis 1: The seller is responsible for unloading from the arriving vessel at terminal under DAT
Analysis 2: The buyer is responsible for unloading from the arriving vessel at place of destination under DAP.
Case 10
A Chinese trading company signed a contract (DDP Osaka) for fur coats with a foreign importer., the exporter promised to delivery the goods before the end of October. Due to the delay in processing, the trading company was unable to ship the goods before the end of October. All the goods were shipped to Osaka in November 8th even they tried to produce as soon as possible. When the goods arrived, the importer refused to pay for the late delivery and their market loss. The exporter insisted on getting payment from the buyer.
Whose fault
Analysis: It is our fault. We breached the contract. We should negotiate with the buyer as far as possible to restore or reduce losses.
案例 10
中国一家外贸公司与外国进口商签订出口裘皮大衣合同，DDP大阪，合同中出口商允诺10月底保证到货。由于加工延误，该外贸公司无法赶上10月底到大阪的船舶，后尽力提高加工速度，全部货物运到大阪已经是11月8日。货到后，进口商提出交货期已过，市场行情发生变化，拒绝付款，而出口商坚持让对方付款。
分析：我方过错，尽可能谈判挽回或降低损失。
Thank you！

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