Incoterms

什么是《国际贸易术语解释通则》？——《国际贸易术语解释通则》是一套由三个字母组成的标准贸易术语，最常用于国际货物销售合同。《国际贸易术语解释通则》于1936年首次发布，为最常见的商业术语提供了国际公认的定义和解释规则。在美国，《国际贸易术语解释通则》越来越多地用于国内销售合同，而不是统一商会（UCC）的装运和交货条款。

国际贸易术语解释通则的作用——国际贸易术语解释通则通过定义卖方向买方交付货物所涉及的相关义务、成本和风险来告知销售合同。

《国际贸易术语解释通则》不做什么 - 《国际贸易术语解释通则》本身不做什么：

• 构成合同；
• 取代管辖合同的法律；
• 明确所有权转移地点；
• 说明应付价格、货币或信用条款。
这些项目由销售合同中的明示条款和适用法律定义。

INCOTERMS 2010 分为两类：

1. 任何运输方式的条款

• EXW - 工厂交货
  卖方的唯一责任是将货物送至卖方所在地。买方承担货物从卖方所在地运至目的地的全部费用和风险。


• FCA——货交承运人 卖方将办理出口清关手续的货物交付给买方选定的承运人。如果承运人在卖方所在地提货，则卖方负责装货。自此，买方承担货物运至目的地的费用和风险。


• CPT——运费付至（……指定目的地）
  卖方支付货物运至目的地的费用。自货物移交给第一承运人之时起，货物灭失或损坏的风险由买方承担。


• CIP——运费和保险费付至
  卖方支付货物运至目的地的费用。自货物交付第一承运人之日起，货物灭失或损坏的风险由买方承担。但卖方已购买货物保险。


• DAT-- 终端交货
  当卖方将货物从到达的运输工具上卸下，并在指定港口或目的地的指定码头交给买方处置时，即完成交货。“码头”包括任何地点，无论是否有遮盖，例如码头、仓库、集装箱堆场或公路、铁路或空运货运站。 卖方承担将货物运至指定港口或目的地码头并在码头卸货所涉及的一切风险。


• DAP-- 目的地交货
  当卖方将货物置于指定目的地运输工具上并准备卸货交由买方处置时，即完成交货。卖方承担将货物运至指定地点的一切风险。


• DDP——完税后交货
  卖方将办理进口清关手续的货物在目的地交付给买方。卖方承担货物运至目的地的所有费用和风险，包括支付关税和税款。

2. 仅限海事条款
• FAS-- 船边交货
  卖方将货物交付至始发港。自交付之日起，买方承担所有费用以及货物灭失或损坏的风险。


• FOB-船上交货
  卖方将货物交至船上并办理出口清关手续。自此，买方承担货物的一切费用及灭失或损坏风险。


• CFR——成本加运费
  卖方办理货物出口清关手续并支付货物运至目的地的费用。买方承担货物灭失或损坏的一切风险。


• CIF——成本保险费加运费
  卖方办理货物出口清关手续，并支付货物运至目的港的费用。买方承担货物灭失或损坏的一切风险。但卖方需购买货物保险。

WHAT INCOTERMS ARE - INCOTERMS are a set of three-letter standard trade terms most commonly used in international contracts for the sale of goods. First published in 1936, INCOTERMS provide internationally accepted definitions and rules of interpretation for most common commercial terms. In the US, INCOTERMS are increasingly used in domestic sales contracts rather than UCC shipment and delivery terms.

WHAT INCOTERMS DO - INCOTERMS inform the sales contract by defining the respective obligations, costs and risks involved in the delivery of goods from the Seller to the Buyer.

WHAT INCOTERMS DO NOT DO - INCOTERMS by themselves DO NOT:

• Constitute a contract;
• Supersede the law governing the contract;
• Define where title transfers; nor,
• Address the price payable, currency or credit terms.
These items are defined by the express terms in the sales contract and by the governing law.

INCOTERMS 2010 are grouped into two classes:

1. TERMS FOR ANY TRANSPORT MODE

• EXW - EX WORKS
  The Seller's only responsibility is to make the goods available at the Seller's premises. The Buyer bears full costs and risks of moving the goods from there to destination.


• FCA - FREE CARRIER The Seller delivers the goods, cleared for export, to the carrier selected by the Buyer. The Seller loads the goods if the carrier pickup is at the Seller's premises. From that point, the Buyer bears the costs and risks of moving the goods to destination.


• CPT - CARRIAGE PAID TO (... named place of destination)
  The Seller pays for moving the goods to destination. From the time the goods are transferred to the first carrier, the Buyer bears the risks of loss or damage.


• CIP - CARRIAGE AND INSURANCE PAID TO
  The Seller pays for moving the goods to destination. From the time the goods are transferred to the first carrier, the Buyer bears the risks of loss or damage. The Seller, however, purchases the cargo insurance.


• DAT - DELIVERED AT TERMINAL
  The Seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the Buyer's disposal at a named terminal at the named port or place of destination. "Terminal" includes any 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.


• DAP - DELIVERED AT PLACE
  The Seller delivers when the goods are placed at the Buyer's disposal on the arriving means of transport ready for unloading at the names place of destination. The Seller bears all risks involved in bringing the goods to the named place.


• DDP - DELIVERED DUTY PAID
  The Seller delivers the goods -cleared for import - to the Buyer at destination. The Seller bears all costs and risks of moving the goods to destination, including the payment of Customs duties and taxes.

2. MARITIME-ONLY TERMS
• FAS - FREE ALONGSIDE SHIP
  The Seller delivers the goods to the origin port. From that point, the Buyer bears all costs and risks of loss or damage.


• FOB - FREE ON BOARD
  The Seller delivers the goods on board the ship and clears the goods for export. From that point, the Buyer bears all costs and risks of loss or damage.


• CFR - COST AND FREIGHT
  The Seller clears the goods for export and pays the costs of moving the goods to destination. The Buyer bears all risks of loss or damage.


• CIF - COST INSURANCE AND FREIGHT
  The Seller clears the goods for export and pays the costs of moving the goods to the port of destination. The Buyer bears all risks of loss or damage. The Seller, however, purchases the cargo insurance.