1、第二節 國際貿易術語INTERNATIONAL TRADE TERMS.一、概述1、INCOTERMS只限于銷售合同當事人權益義務中的一部分內容，不能涵蓋全部；只涉及“有形貨物買賣問題而不涉及“無形貨物；2、 INCOTERMS具有恣意性；3、 INCOTERMS中買賣雙方的權益義務是以對應方式呈現的。.The global economy has given business broader access than ever before to markets all over the wold.Goods are sold in more countries,in large quanti

2、ties,and in greater variety.But as the volume and complexity of global sales increase,so do possibilities for misunderstandings and costly disputes when sale contracts are not adequately drafted.The Incoterms rules,the ICC rules on the use of domestic and international trade terms facilitate the con

3、duct of global trade. Reference to an Incoterms 2021 rule in a sale contract clearly defines the parties respective obligations and reduces the risk of legal complications.Since the creation of the Incoterms rules by ICC in 1936,this globally accepted contractual standard has been regularly updated

4、to keep pace with the development of international trade.The Incoterms rules explain a set of three-letter trade terms reflecting business-to-business practice in contracts for the sale of goods.The Incoterms rules describe mainly the tasks,costs and risks involved in the delivery of goods from sell

5、ers to buyers.As in the Incoterms rules,the sellers and buyers obligations are presented in mirror fashion,reflecting under column A the sellers obligations and under column B the buyers obligations.These obligations can be carried out personally by the seller or the buyer or sometimes,subject to te

6、rms in the contract or the applicable law,through intermediaries such as carriers,freight forwarders or other persons nominated by the seller or the buyer for a specific purpose.4、對INCOTERMS2000做簡要引見INCOTERMS2000共13個術語，分為E、F、C、D四組，陳列順序呈現出買方義務越來越小、賣方義務越來越大的特點。INCOTERMS2021的主要變化：1術語分類進展了調整2數量由原來的13種變為

7、11種3E、 F、C組貿易術語從內容看與2000相比變化不大.術語術語全稱術語譯名交貨地點運輸方式運輸保險風險轉移合同性質E組（啟運術語）EXWEX works工廠交貨賣方所在地多種買方買方交貨時產地交貨合同F組（主要運費未付術語）FCAFree Carrier貨交承運人出口國內地、港口多種買方買方交貨時裝運合同FASFree Alongside Ship船邊交貨裝運港船邊海運、內河運輸買方買方交貨時FOBFree on Board船上交貨裝運港海運、內河運輸買方買方貨物越過船舷.術語術語全稱術語譯名交貨地點運輸方式運輸保險風險轉移合同性質C組（主要運費已付）CIFCost，Insurance

8、 and Freight成本，保險費加運費裝運港海運、內河運輸賣方賣方貨物越過船舷裝運合同CFRCost and Freight成本加運費裝運港海運、內河運輸賣方買方貨物越過船舷CPTCarriage Paid To運費付至出口國內地、港口各種賣方買方交貨時CIPCarriage and InsurancePaid To運費付、保險費至出口國內地、港口各種賣方賣方交貨時.術語術語全稱術語譯名交貨地點運輸方式運輸保險風險轉移合同性質D組（到達術語）DAFDelivered at Frontier邊境交貨兩國過境指定地點陸上運輸賣方賣方交貨時到貨合同DESDelivered EX Ship目的港船

9、上交貨目的港口海運、內河運輸賣方賣方交貨時DEQ Delivered EX Quay目的港碼頭交貨目的港口海運、內河運輸賣方賣方交貨時DDUDelivered Duty Unpaid未完稅交貨進口國內各種賣方賣方交貨時DDPDelivered Duty paid完稅交貨進口國內各種賣方賣方交貨時.術語分類Incoterms2000Incoterms2010E組EXW，工廠交貨EXWF組FCA FAS FOB FCA FAS FOBC組CFR CIF CPT CIP CFR CIF CPT CIPD組DAF DES DEQ DDU DDPDAT DAP DDP.二、如何運用INCOTERMS20

10、211、在買賣合同中寫入國際貿易術語解釋通那么2021的術語2、選擇適宜的國際貿易術語。3、盡能夠對地點和港口做出詳細闡明。4、切忌國際貿易術語并沒有給他一個完好的買賣合同.二、 How to use the Incoterms 2021 rules1.Incorporate the Incoterms2021 rules into your contract of sale If you want the Incoterms2021 rules to apply to your contract,you should make this clear in the contract,throu

11、gh sucn words as,the chosen Incotrerms rule including the named place,followed by Incoterms2021 .2.Choose the appropriate Incoterms rule.3.Specify your place or port as precisely as possibleThe chosen Incoterms rule can work only if the parties name a place or port ,and will work best if the parties

12、 specify the place or port as precisely as possible.A good example of such precision would be :FCA 38 Cours Albert 1er,Paris ,France Incoterms2021 .4.Remenber that Incoterms rules do not give you a complete contract of sale.三、 Incoterms2021 術語公用詞解釋承運人：在Incoterms2021 rules中，承運人是簽約承當運輸責任的一方。海關手續：指為遵守任

13、何適用的海關規定所需滿足的要求，并可包括各類文件、平安、信息或實物檢驗的義務。交貨：在貿易法律與實務中，此概念有多種涵義。但在Incoterms2021 術語中，它所指的是貨物滅失與損壞的風險從賣方轉移至買方的點.交貨憑證：此詞現為A8的標題。它是指證明已交貨的憑證。在Incoterms2021 許多術語中，交貨憑證是運輸憑證或對應的電子記錄。但是，在運用EXW、FCA、FAS和FOB時，交貨憑證能夠僅僅是一張收據。交貨憑證也會有其他作用，比如作為支付安排的構成部分。電子記錄或程序：由一條或多條電子信息組成的整套信息，同時如適用時與對應的紙質憑證具有同等效能。.包裝：此詞可用于不同目的：1為滿

14、足買賣合同的要求對貨物進展包裝。2為順應運輸需求對貨物進展包裝。3在集裝箱或其他運載工具中裝載包裝好的貨物。在Incoterms2021 術語中，包裝所指的是以上第一種和第二種情況。國際貿易術語解釋通那么2021中的術語不涉及各方在集裝箱內的裝載義務，因此，如需求的話，各方應在買賣合同中作出商定。.Carrier:For the purpose of the Incoterms2021 rules,the carrier is the party with whom carriage is contracted.Customs formalities:These are requirement

15、s to be met in order to comply with any applicable customs regulations and may include documentary,security,information or physical inspection obligations.Delivery:This concept has multiple meanings in trade law and practice,but in the Incoterms 2021 rules,it is used to indicate where the risk of lo

16、ss of or damage to the goods passes from the seller to the buyer.Delivery document:This phrase is now used as the heading to article A8.It means a document used to prove that delivery has occurred.For many of the Incoterms 2021 rules,the delivery document is a transport document or corresponding ele

17、ctronic record.However,with EXW,FCA ,FAS,FOB,the delivery document may simply be a receipt.A delivery document may also have other functions,for example as part of the mechanism for payment.Electronic record or procedure:A set of information consitituted of one or more electronic messages and,where

18、applicable,being functionally equivalent with the corresponding paper document.Packaging:This word is used for different purposes:1.The packaging of the goods to comply with any requirements under the contract of sald.2.The packaging of the goods so that they are fit for transportation.3.The stowage

19、 of the packaged goods within a container or other means of transport.In the Incoterms 2021 rules,packaging means both the first and second of the above.The Incoterms 2021 rules do not deal with the parties obligations for stowage within a container and therefore,where relevant,the parties should de

20、al with this in the sale contract.四、Incoterms 2021的詳細內容適用于任何一種運輸方式或多種運輸方式的術語一EXWinsert named place of deliveryThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.It is suitable for domestic trade,while FCA is usu

21、ally more appropriate for international trade.“EX Worksmeans that the seller delivers when it places the goods at the disposal of the buyer at the sellers 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 do

22、es it need to clear the goods for export,where such clearance is applicable.The parties are well advised to specify as clearly as possible the point within the named place of delivery,as the costs and risks to that point are for the account of the seller.The buyer bears all costs and risks involved

23、in taking the goods from the agreed point,if any,at the named place of delivery.EXW represents the minimum obligationg for the seller.The rule should be used with care as:a)The seller has no obligation to the buyer to load the goods,even through in practice the seller may be in a better position to

24、do so.If the seller does load the goods,it does so at the buyers risk and expense.In cases where the seller is in a better position to load the goods,FCA ,which obliges the seller to do so at its own risk and expense,is usually more appropriate.b)A buyer who buys from a seller on an EXW basis for ex

25、port needs to be aware that the seller has an obligation to provide only such assistance as the buyer may require to effect that export:the seller is not bound to organize the export clearance.Buyers are therefore well advised not to use EXW if they cannot directly or in directly obtain export clear

26、ance.c)The buyer has limited obligations to provide to the seller any information regarding the export of the goods.However,the seller may need this information for,e.g.,taxation or reporting purposes.(二)FCA(insert named place of dilivery)“Free Carriermeans that the seller delivers the goods to the

27、carrier or another person nominated by the buyer at the sellers 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.If the parties intend to deliver the goods at the

28、sellers premises,they should indentify the address of those premises as the named place of delivery.If,on the other hand,the parties intend the goods to be delivered at another place,they must indentify a different specific place of delivery.FCA requires the seller to clear the goods for export,wher

29、e applicable.However,the seller has no obligation to clear the goods for import,pay any import duty or carry out any import customs formalities.The seller must deliver the goods to the carrier or another person nominated by the buyer at the agreed point,if any,at the named place on the agreed date o

30、r within the agreed period.Delivery is completed:.a)If the named place is the sellers premises,when the goods have been loaded on the means of transport provided by the buyer.b)In any other case,when the goods are placed at the disposal of the carrier or another person nominated by the buyer on the

31、sellers means of transport ready for unloading.(三)CPT(insert named place of destination)“Carriage Paid tomeans 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 the parties)and that the seller must contr

32、act for and pay the costs of carriage necessary to bring the goods to the named place of destination.When CPT,CIP,CFR or CIF are used,the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two criti

33、cal points,because risk passes and costs are transferred at different places.The parties are well advised to identify as precisely as possible in the contract both the place of delivery,where the risk passes to the buyer,and the named place of destination to which the seller must contract for the ca

34、rriage.If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery,the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the sellers choosing and over which the

35、buyer has no control.Should the parties wish the risk to pass at a later stage(e.g.,at an ocean port or airport),they need to specify this in their contract of sale.The parties are also well advised to identify as precisely as possible the point within the agreed place of destination,as the costs to

36、 that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the named place of destination,the seller is not entiled to recover such costs from

37、the buyer unless otherwise agreed between the parties.CPT requires the seller to clear the goods for export,where applicable.However,the seller has no obligation to clear the goods for import,pay any import duty or carry out any import customs formalities.(四)CIP(insert named place of destination)The

38、 seller also contracts for insurance cover against the buyers 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 t

39、o agree as much expressly with the seller or to make its own extra insurance arrangements.(五)DAT(insert named terminal at port or place of destination)“Delivered at Terminalmeans that the seller delivers when the goods,once unloaded from the arriving means of transport,are placed at the disposal of

40、the buyer at a named terminal at the named port or place of destination.Terminalincludes 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

41、named port or place of destination.The parties are well advised to specify as clearly as possible the terminal and,if possible,a specific point within the terminal at the agreed port or place of destination,as the risks to that point are for the account of the seller.The seller is advised to procure

42、 a contract of carriage that matches this choice precisely.Moreover,if the parties intend the seller to bear the risks and costs involved in transporting and handling the goods from the terminal to another place,then the DAP or DDP rules should be used.DAT requires the seller to clear the goods for

43、export,where applicable.However,the seller has no obligation to clear the goods for import,pay any import duty or carry out any import customs formalities.(六)DAP(insert named place of destination)Delivered at placemeans that the seller delivers when the goods are placed at the disposal of the buyer

44、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.The parties are well advised to specify as clearly as possible the point within the agreed place of destination,as the risks to that p

45、oint are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the palce of destination,the seller is not entitled to recover such costs from the buyer un

46、less otherwise agreed between the parties.DAP requires the seller to clear the goods for export,where applicable.However，the seller has no obligation to clear the goods for import，pay any import duty or carry out any import customs formalities.If the parties wish the seller to clear the goods for im

47、port,pay any import duty and carry out any import cunstoms formalities,the DDP term should be used.(七)DDPinsert named place of destinationDelivered Duty Paidmeans 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 tra

48、nsport 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 ou

49、t all customs formalities.DDP represents the maximum obligation for the seller.The parties are well advised to specify as clearly as possible the point within the agreed place of destination,as the costs and risks to that point are for the account of the seller.The seller is advised to procure contr

50、acts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the place of destination,the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The parties are well advised not to

51、 use DDP if the seller is unable directly or indirectly to obtain import clearance.If the parties wish the buyer to bear all risks and costs of import clearance,the DAP rule should be used.Any VAT or other taxes payable upon import are for the sellers account unless expressly agreed otherwise in the

52、 sale contract.適用于海運及內河運輸的術語Rules for sea and inland waterway transport一FASinsert named port of shipment“Free Alongside Shipmeans that the seller delivers when the goods 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

53、 or damage to the goods passes when the goods are alongside the ship,and the buyer bears all costs from that moment onwards.The parties are well advised to secify as clearly as possible the loading point at the named port of shipment,as the costs and risks to that point are for the account of the se

54、ller and these costs and associated handling charges may vary according to the practice of the port.The seller is required either to deliver the goods alongside the ship or to procure goods already so delivered for shipment.The reference to “procurehere cates for multiple sales down a chain(string s

55、ales),particularly common in the commodity trades.Where the goods are in containers,it is typical for the seller to hand the goods over to the carrier at a terminal and not alongside the vessel.In such situations ,the FAS rule would be inappropriate,and the FCA rule should be used.FAS requires the s

56、eller to clear the goods for export,where applicable.However,the seller has no obligation to clear the goods for import,pay any import duty or carry out any import customs formalities.(二)FOBinsert named port of shipmentFOB，“Free on boardmeans that the seller delivers the goods on board the vessel no

57、minated 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.The seller is required either to deliver the goods on board th

58、e vessel or to procure goods already so delivered for shipment.The reference to “procurehere caters for multiple sales down a chain(string sales),particularly common in the commodity trades.FOB may not be appropriate where goods are handed over to the carrier before they are on board the vessel,for

59、example goods in containers,which are typically delivered at a terminal.In such situations ,the FCA rule should be used.FOB requires the seller to clear the goods for export,where applicable.However,the seller has no obligation to clear the goods for import,pay any import duty or carry out any impor

60、t customs formalities.The seller bears all risks of loss of or damage to the goods until they have been delivered.(三)CFR (insert named port of destination)“Cost and Freightmeans that the seller delivers the goods on board the vessel or procures the goods already so delivered.The risk of loss of or d