国际贸易术语英文解释（精选7篇）
RULES FOR ANY MODE OR MODES OF TRANSPORT
EX WORKS EXW(insert named place of delivery)Incoterms 2010 GUIDANCE NOTE This 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 usually more appropriate for international trade.“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.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 in taking the goods from the agreed point, if any, at the named place of delivery.EXW represents the minimum obligation 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 though in practice the seller may be in a better position to do so.If the seller does load the goods, it does so at the buyer‟s 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 export 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 indirectly obtain export clearance.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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must provide the buyer, at the buyer‟s request, risk and expense, assistance in obtaining any export licence, or other official authorization necessary for the export of the goods.Where applicable, the seller must provide, at the buyer‟s request, risk and expense, any information in the possession of the seller that is required for the security clearance of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer at the agreed point, if any, at the named place of delivery, not loaded on any collecting vehicle.If no specific point has been agreed within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.The seller must deliver the goods on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any export and import licence or other official authorization and carry out all customs formalities for the export of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when A4 and A7 have been complied with.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6.A7 Notices to the buyer The seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.A8 Delivery document The seller has no obligation to the buyer.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must: a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;b)pay any additional costs incurred by failing either to take delivery of the goods when they have been placed at its disposal or to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export;and d)reimburse all costs and charges incurred by the seller in providing assistance as envisaged in A2.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must provide the seller with appropriate evidence of having taken delivery.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, and counting)that are necessary for the purpose of delivering the goods in accordance with A4.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the export and/or import of the goods and/or for their transport to the final destination.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.Free Carrier FCA(insert named place of delivery)Incoterms 2010 GUIDANCE NOTE This 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.“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.If the parties intend to deliver the goods at the seller‟s premises, they should identify 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 identify a different specific place of delivery.FCA 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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery 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 or within the agreed period.Delivery is completed: a)If the named place is the seller‟s 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 seller‟s means of transport ready for unloading.If no specific point has been notified by the buyer under B7 d)within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract at its own expense for the carriage of the goods from the named place of delivery, except when the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.Unless the buyer notifies the seller otherwise, the seller may deliver the goods for carriage in such a manner as the quantity and/or nature of the goods may require.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails in accordance with B7 to notify the nomination of a carrier or another person as envisaged in A4 or to give notice;or b)the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, then, the buyer bears all risks of loss of or damage to the goods:(i)from the agreed date, or in the absence of an agreed date,(ii)from the date notified by the seller under A7 within the agreed period;or, if no such date has been notified,(iii)from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer fails to nominate a carrier or another person as envisaged in A4, or(ii)the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, or(iii)the buyer has failed to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.A7 Notices to the buyer The seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the carrier or another person nominated by the buyer has failed to take the goods within the time agreed.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.The seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request，risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.B7 Notices to the seller The buyer must notify the seller of a)the name of the carrier or another person nominated as envisaged in A4 within sufficient time as to enable the seller to deliver the goods in accordance with that article;b)where necessary, the selected time within the period agreed for delivery when the carrier or person nominated will take the goods;c)the mode of transport to be used by the person nominated;and d)the point of taking delivery within the named place.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CARRIAGE PAID TO CPT(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This 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.“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 the 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.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 critical 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 carriage.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 seller‟s choosing and over which the 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 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 entitled to recover such costs from 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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods, and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route and in a customary manner.If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyer The seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b)all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs, unless such costs were for the seller‟s account under the contract of carriage;d)any additional costs incurred if the buyer fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;and e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.If customary or at the buyer‟s request, the seller must provide the buyer, at the seller‟s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment.If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information，including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information，including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CARRIAGE AND INSURANCE PAID TO CIP(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This 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.“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 the 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.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 critical 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 carriage.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 seller‟s choosing and over which the buyer has no control.Should the parties wish the risk to pass at a later stage(e.g., at an ocean port or an 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 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 entitled to recover such costs from the buyer unless otherwise agreed between the parties.CIP 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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.B THE BUYER‟ OBLIGATIONS
B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other Formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route and in a customary manner.If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b)Contract of insurance The seller must obtain at its own expense cargo insurance complying at least with the minimum cover as provided by Clauses(C)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses.The insurance shall be contracted with underwriters or an insurance company of good repute and entitle the buyer, or any other person having an insurable interest in the goods, to claim directly from the insurer.When required by the buyer, the seller shall, subject to the buyer providing any necessary information requested by the seller, provide at the buyer‟s expense any additional cover, if procurable, such as cover as provided by Clauses(A)or(B)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses, and/or cover complying with the Institute War Clauses and/or Institute Strikes Clauses(LMA/IUA)or any similar clauses.The insurance shall cover, at a minimum, the price provided in the contract plus 10%(i.e., 110%)and shall be in the currency of the contract.The insurance shall cover the goods from the point of delivery set out in A and A5 to at least the named place of destination.The seller must provide the buyer with the insurance policy or other evidence of insurance cover.Moreover, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs to procure any additional insurance.A4 Delivery The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;c)the costs of insurance resulting from A3 b);and d)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyer The seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 d);b)all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs, unless such costs were for the seller‟s account under the contract of carriage;d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;e)where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage;and f)the costs of any additional insurance procured at the buyer‟s request under A3 and B3.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.A8 Delivery document If customary or at the buyer‟s request, the seller must provide the buyer, at the seller‟s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment.If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4 as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DAT DELIVERED AT TERMINAL DAT(insert named terminal at port or place of destination)Incoterms 2010 GUIDANCE NOTE This 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.“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 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.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 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 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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence and other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named terminal at the agreed port or place of destination.If a specific terminal is not agreed or is not determined by practice, the seller may select the terminal at the agreed port or place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must unload the goods from the arriving means of transport and must then deliver them by placing them at the disposal of the buyer at the named terminal referred to in A3 a)at the port or place of destination on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export and the costs for their transport through any country, prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)any additional costs incurred by the seller if the buyer fails to fulfill its obligations in accordance with B2, or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, the costs of customs formalities as well as all duties, taxes and other charges payable upon import of the goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery at the named terminal, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the delivery document provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information，including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DELIVERED AT PLACE DAP(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This 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.“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.The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the risks to 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 place of destination, the seller is not entitled to recover such costs from the buyer unless 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 import, pay any import duty and carry out any import customs formalities, the DDP term should be used.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence and other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export and the costs for their transport through any country, prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller‟s account under the contract of carriage;c)any additional costs incurred by the seller if the buyer fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and d)where applicable, the costs of customs formalities, as well as all duties, taxes and other charges payable upon import of the goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the delivery document provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DELIVERED DUTY PAID DDP(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This 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.“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.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 contracts 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 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 seller‟s account unless expressly agreed otherwise in the sales contract.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export and import licence and other official authorization and carry out all customs formalities necessary for the export of the goods, for their transport through any country and for their import.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must provide assistance to the seller, at the seller‟s request, risk and expense, in obtaining any import licence or other official authorization for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export and import as well as all duties, taxes and other charges payable upon export and import of the goods, and the costs for their transport through any country prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller‟s account under the contract of carriage;and c)any additional costs incurred if it fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export or of import.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the transport of the goods to the final destination, where applicable, from the named place of destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer has no obligation to the seller to pay the costs of any mandatory pre-shipment inspection mandated by the authority of the country of export or of import.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport, export and import of the goods and for their transport through any country.RULES FOR SEA AND IINLAND WATERWAY TRANSPORT FREE ALONGSIDE SHIP FAS(insert named port of shipment)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Free Alongside Ship” means 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 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 specify 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 seller 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 “procure” here caters for multiple sales down a chain(„string sales‟), 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 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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them alongside the ship nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.If the parties have agreed that delivery should take place within a period, the buyer has the option to choose the date within that period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary..B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export.A7 Notices to the buyer The seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the vessel has failed to take the goods within the time agreed.the time they have been delivered as envisaged in A4.If a)the buyer fails to give notice in accordance with B7;or b)the vessel nominated by the buyer fails to arrive on time, or fails to take the goods or closes for cargo earlier than the time notified in accordance with B7;then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer has failed to give appropriate notice in accordance with B7, or(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.B7 Notices to the seller The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.FOB FREE ON BOARD FOB(insert named port of shipment)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“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.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment.The reference to “procure” here 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 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 import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to notify the nomination of a vessel in accordance with B7;or b)the vessel nominated by the buyer fails to arrive on time to enable the seller to comply with A4, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7;then, the buyer bears all risks of loss of or damage to the goods:(i)from the agreed date, or in the absence of an agreed date,(ii)from the date notified by the seller under A7 within the agreed period, or, if no such date has been notified,(iii)from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer has failed to give appropriate notice in accordance with B7, or(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.A7 Notices to the buyer The seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the vessel has failed to take the goods within the time agreed.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B7 Notices to the seller The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.COST AND FREIGHT CFR(insert named port of destination)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“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.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier in the manner specified in the chosen rule and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.While the contract will always specify a destination port, it might not specify the port of shipment, which is where risk passes to the buyer.If the shipment port is of particular interest to the buyer, the parties are well advised to identify it as precisely as possible in the contract.The parties are well advised to identify as precisely as possible the point at the agreed port of destination, as the costs to 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 specified point at the port of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment to the destination.In addition, the seller is required either to make a contract of carriage or to procure such a contract.The reference to “procure” here caters for multiple sales down a chain(„string sales‟), particularly common in the commodity trades.CFR may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such circumstances, the CPT rule should be used.CFR 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.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named port of destination or, if agreed, any point at that port.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route in a vessel of the type normally used for the transport of the type of goods sold.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named port of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods on board and any charges for unloading at the agreed port of discharge that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b)all costs and charges relating to the goods while in transit until their arrival at the port of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs including lighterage and wharfage charges, unless such costs and charges were for the seller‟s account under the contract of carriage;
国际商会自1921年开始编纂贸易术语, 至今日贸易术语已经历经近百年的岁月、多次修订, 于2011年1月1日开始实行了最新修订版本《2010年国际贸易术语解释通则》 (以下简称2010通则) 。《2010通则》的实施给报关报检、国际结算、保险业、国际货物运输业等国际贸易相关行业带来了新的变化和要求, 同时相关的从业人员也要更新知识, 理解新的国际贸易规则。
一、《2010通则》与《2000年国际贸易术语解释通则》 (以下简称《2000通则》) 中FOB术语的变化
(一) 适用范围的变化
《2010通则》首次明确规定贸易术语即可以在国际贸易中使用也可以适用于国内贸易。这一巨大变化扩大了FOB术语的适用范围, 同时也推进了国内贸易与国际贸易的衔接, 有助于规范国内贸易行为, 方便买卖双方确定各自在交易中的责任和义务, 简化国内贸易货物交付手续。但是由于FOB术语涉及到清关手续, 如何在国内贸易中准确、适当的使用FOB术语, 还需要在未来的实际应用中进一步的探索和修正。
(二) 风险划分点的变化
国际货物的装运过程及装运过程中的风险是连续的、不可分割的。《2000通则》中以“装运港船舷”作为FOB、CFR、CIF三个术语风险划分点的做法在将装运过程进行了分割的同时也割裂了装运过程中的风险, 使“风险存在想象中的垂直线上摇来晃去的陈旧概念 (《国际条规2010》的导言, 国际商会中国台北分会。) ”, 无形中就加重了买方所需承担的风险。 (邓旭, 《2010年国际贸易术语解释通则》的主要变化和发展)
在《2010通则》所规定的FOB术语摒弃了以往以“装运港船舷”为风险划分点的做法, 而改用“装运港船上”作为新的风险划分点, 这一做法具有非常重要的现实意义。不仅统一了装运过程中的风险, 同时也更加接近现代国际贸易的现实情况, 对于买卖双方更加公平。
二、《2010通则》下FOB术语面临的风险
(一) 船货衔接的风险
船货衔接的风险是指由于买方可能不履行租船订舱义务带来的损失。根据《2010通则》的规定, 凡是以FOB术语成交的合同, 须由买方负责租船订舱, 并且支付运费, 卖方只需将符合合同规定的货物装运至买方指定的船只上即可。但是, 在装运之前如果买方恶意违约, 拒不派船接货, 就会致使卖方无法按时完成交货义务, 影响卖方收汇, 即使是使用信用证作为结算方式也会由于无法按时向银行提交单据而无法顺利收回货款。
这种情况多发生于合同标的货物的国际市场价格下降的时候, 买方出于希望卖方降低价格或者不想继续履行合同等目的, 故意违约拖延派船或拒不派船。此时, 如果是大路货卖方可以另行寻觅新的买家, 损失较小。但如果是买方定制的货物, 卖方无法立刻寻找到新买家, 货物难以变现, 只能接受买家降价的要求。
(二) 买方指定船公司或境外货代可能带来的风险
FOB术语条件下, 是由买方负责订立运输合同、租船订舱并完成进口清关手续的。但是在实际应用中, 买方直接指定船公司的情况是非常少见的, 多数买方会选择境外货代承担分拨集运、进口清关等业务。尤其是随着我国经济的不断发展、对外贸易量不断上升、国内物流市场的逐步开放, 越来越多的境外货代进入国内, 业务日渐活跃, 使我国FOB指定境外货代的比例日趋增加。
买方这种指代境外货代或者船公司的行为给我国出口方增加了一定的风险。首先就是船货衔接的风险, 有时候船公司舱位非常紧张, 买方不一定会及时订到舱位。国际贸易中卖方备货到交货的时间往往非常紧张, 很多船公司在港口每周通常只有一个船次, 若我方赶不上最近的船次就必须等待一周或者更长的时间, 从而影响我方收汇。
由于船公司或者境外货代是与买方签订合同, 是为买方服务的, 很可能出现进口商也会勾结船公司或境外货代骗取货物的情况。心存不善的境外货代或船公司与买方狼狈为奸, 无单放货给买方, 致使我国出口方钱货两空的事件时有发生。
(三) 提单托运人和收货人填制可能出现的风险
根据FOB术语中对于买卖双方责任与义务的规定, 买方负责租船订舱, 而交货和装船却是由卖方来完成, 实际上FOB术语是将一个连贯的物流过程分割成了两部分。实际完成装运工作的是卖方, 因此卖方才是真正的托运人。但与船公司或者货代签订合同的是买方, 因此买方也完全可以成为提单上的收货人, 在法律上毫无问题。而这样一来, 卖方在货物装运完成后持单向银行申请结汇时, 银行会因为单证不符拒绝议付货款, 给卖方带来结汇的风险。
三、《2010通则》下FOB术语的风险防范
(一) 仔细分析风险, 慎重选择贸易术语
在进行贸易磋商的时候就要考虑到贸易术语选择的重要性, 出口商必须仔细分析所选贸易术语的潜在风险, 尽量使用CIF或者CFR术语。因为在CIF和CFR术语下签订的合同, 由卖方负责签订运输合同, 不存在船货交接问题。而且CIF和CFR术语统一了卖方作为交货人和托运人的身份, 卖方是提单上唯一的托运人, 有效地避免了提单托运人和收货人填制带来的风险。
如果在不得已的情况下使用了FOB术语, 卖方在签订合同之前, 要谨慎地评估进口商的经营情况和商誉, 避免与资信不良的进口商合作, 以在最大程度上保障自身利益。同时, 应在合同中明确的对买方派船接货时间进行规定, 如果买方在约定的时间未能及时派船接货, 卖方则有权利自行租船订舱, 由此产生的费用和损失则由买方赔偿。
(二) 慎用国外货代, 注重货代资信调查
在已采用FOB术语签订合同的情况下, 尽可能避免使用外商指定的船公司或境外货代。如外商坚持使用境外货代, 卖方可通过国际咨询机构对该货代的资信进行深入调查, 可以使用资信良好的境外货代。
(三) 认真缮制提单, 杜绝无单放货
为防范船公司与外商勾结无单放货的风险, 坚持在提单上以卖方作为托运人是较为稳妥的做法。但如果买方或者货代信誉良好, 可以酌情处理。
(四) 选择安全主动的支付方式, 注重风险分散
国际市场竞争日趋激烈, 卖方有时也会通过降低付款条件来争取客户。当不得不采用托收作为付款方式时, 要仔细审查买方的经营状况和商誉资信, 以免货物到达目的港后买方拒付货款。
当采用风险较大的支付方式时, 卖方要充分估计风险, 采取有效的风险防范措施。例如, 购买卖方利益险或办理国际保理, 符合规定的还可以办理出口信用保险, 通过各种保障手段来分散风险, 实现安全贸易。
参考文献
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[2]王林霞.FOB条件下出口商面临的风险及防范[J].太原城市职业技术学院学报, 2011 (12)
[3]张华勇.FOB术语中采用电汇支付方式对卖方存在的风险及其防范[J].黑龙江对外经贸, 2009 (8)
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关键词：国际贸易术语解释通则；Incoterms？2010；合理选用
国际贸易术语由国际商会于1936年首次制定，先后经过6次补充修订，使之与国际贸易实践保持同步。2010年9月，国际商会正式推出刚刚完成修订的Incoterms？2010，已于2011年1月1日正式生效。实际上，目前在国际上有较大影响的贸易术语相关惯例尚有其二：1932年华沙-牛津规则及1941年美国对外贸易定义修订本。但国际贸易术语解释通则由于适用性强、操作便利等优点成为国际贸易的基石。
一、通则2010的主要变化内容
（一）贸易术语名称和数量的调整
由于多式联运发展迅速，集装箱运输在国际物流中的作用日渐显著；DEQ、DAF、DES、DDU四个术语划分过细，使用频率过低；码头处理费纠纷亟待解决等原因，新通则删除了D组四个贸易术语，同时新增了DAT和DAP，并将其扩展适用于一切运输方式。
其中DAT意为终点交货，卖方在指定目的地或目的港的集散站将货物交给买方处置即完成交货，卖方承担将货物运至指定的目的地或目的港的集散站的一切风险。DAP意为指定地点交货，指卖方应在指定的目的地交货，卖方只需做好卸货准备而无需卸货即完成交货，卖方承担将货物运至指定的目的地的一切风险和费用[1]。两者的差别在于卖方是否承担在指定地点将货物从运输工具上卸下的费用。
（二）贸易术语分类标准的调整
新通则将十一个贸易术语按照所适用的运输方式分为两大类，即适用于任何运输方式的七个贸易术语（EXW、FCA、CPT、CIP、DAT、DAP、DDP）和仅适用于海上和内陆水上运输方式的四个贸易术语（FOB、FAS、CFR、CIF），改变了2000版中将贸易术语根据开头字母划分为E、F、C、D四组，并按照卖方对买方的责任大小依次排列的分类结构，意在提醒使用者勿将仅适用于水上运输方式的术语用于非水运方式。
（三）删除船舷概念
以"船舷"作为划分买卖双方关于货物风险转移的界限一直饱受争议，目前随着滚装/滚卸船和集装箱货物运输及多式联运的发展，以越过"船舷"作为交付和风险转移的界限在很多情况下并不适宜，造成了风险界限在一条假想垂直线上摇摆不定的情形[2]。新通则删除了"船舷"概念，将FOB、CFR、CIF这三个术语的交货标准修改为"将货物装运上船"，买卖双方以货物装上船为界限转移一切风险和费用。
（四）贸易术语义务内容的相关调整
1、电子通信
新通则的A1/B1条款确定了电子通信与纸质通讯具有同等效力，顺应了时代发展的潮流，能够更加迅速准确地传递单证，使整个贸易活动更加便利快捷，从而促进国际贸易活动的蓬勃发展。
2、增加连环销售（String Sales）
新通則在几种适用水上运输的术语的通则指引中，首次提及"String Sales"，同时在CPT和CIP的A3条款中也有所涉及。在货物贸易，尤其大宗货物买卖中，货物从供应商到最终用户的运输过程常常会经过多次销售。因此，处于货物周转环节中间的销售商并不负责货物装运，而是由该环节的首位销售商完成货物装运。此时，处于该环节的中间销售商对其相应买方所承担的义务不再是装运货物，而是"设法获取"已装船货物[3]。
（五）贸易术语使用范围的扩大
传统意义上的贸易术语仅仅应用于国际贸易活动中，然而由于区域经济一体化的趋势，区域经济组织内部国家之间的边界通关手续逐渐失去意义。因此，国际商会将贸易术语由传统的国际销售合同领域扩展到国际、国内销售合同中。这也是因为在实践中，通则被买卖双方普遍适用于纯粹的国内销售合同中。
（六）生效规则
新通则设有一个新的条款，被称作"Entry into Force rule"，译为生效规则。说的是，2011年1月1日起运输的货物自动适用新通则，除非当事方明确指出了适用的贸易术语的版本。
（七）注册商标
国际商会在颁布Incoterms？2010的同时，将INCOTERMS注册为商标，并且规定了该商标的使用要求。这是自1936年国际商会起草制定贸易术语解释通则以来，首次将INCOTERMS注册为商标。
二、新通则使用的注意事项
（一）明确适用的通则版本
虽然新通则已正式生效，但并不意味着旧版本就自动作废。在过去的十多年里，通则2000为国内外广大企业所接受并广泛运用。新通则虽然设置了生效规则，但并未排除旧版通则的适用。另外由于国际贸易术语解释通则属于国际贸易惯例，其本身不是法律，不具有强制性的约束力。
经过7次修改，《国际贸易术语解释通则》的不同版本所涉及的贸易术语的具体内容有所差别，为避免不必要的争端，当事人在订立国际货物买卖合同时应当在合同中明确规定其所引用的贸易术语的版本。
（二）合理选用贸易术语
在国际货物买卖实践中，人们应当根据运输方式、商品特点和运费因素等各种条件选择贸易术语。例如在适用集装箱运输时，卖方通常在集装箱码头将货物移交给承运人，而不是在船边。实践中使用率较高的FOB、CIF、CFR这三个术语均以"将货物装运上船"为风险转移界限，若在此情形下适用则会使卖方承担不该承担的风险，即从堆场至船边的风险。此时应分别适用FCA、CPT和CIP术语方可规避不必要的风险。
（三）忌轻易做出有悖于通则的修改
通则作为一种国际贸易惯例，其本身不具备法律强制力，买卖双方当事人可以自由选择是否适用，适用其中的哪些术语，还可以自由变更术语规定的内容。实践中，买卖双方有时会通过修改贸易术语来变通各自承担的费用，或者改变风险的转移点。如果双方当事人在货物买卖合同中作出了与通则不同的规定，应以双方当事人合意的约定为准进行解释。
但是需要注意的是，日后双方一旦发生争议诉诸法院，法院在解决类似纠纷时，非常尊重国际惯例的完整性和稳定性，如果当事人在买卖合同中不能清晰、明确地表述他们希望通过修改达到的效果，则法院会宣判相关修改条款无效[4]。因此，买卖双方可以在合同中合意明确通则中尚不清楚的内容，但做出与通则相悖的更改还应当慎之又慎，即便非改不可，也应清晰表明修改的具体内容，以免日后发生争端时难以解释。
（四）通则并不是一套完整的合同条款
新通则只能成为国际货物买卖合同的一部分，并不包含一整套合同条款。因为其仅仅对贸易术语作了规定，比如买卖双方的费用分担、进出口手续承担等，并未涉及诸如货物价格和所有权问题，或者违反合同规定的后果和救济等内容，这些问题通常交由合同中的相关明示条款或者有关法律规定来解决[5]。
参考文献：
[1] 张颖.谈2010年版《国际贸易术语解释通则》[J].淮海工学院学报（社会科学版），2011（19）：28.
[2] 姚新超、沈钧、左宗文.国际贸易术语惯例的新发展及其应用策略[J].国际贸易，2011（11）：35.
[3] 刘亚玲.试述《国际贸易术语解释通则》2010版对2000版的修订[J].黑龙江对外经贸，2011（7）：44.
[4] 王晓辉.《Incoterms？2010》的变化及使用[J].嘉兴学院学报，2012（1）：70.
[5] 国际商会编写，国际商会中国国家委员会组织编译.国际贸易术语解释通则2010[S].中国民主法制出版社，2011.
国际贸易术语解释通则®2010 第一节 《国际贸易术语解释通则》
概述国际商业惯例，是在国际商业交往中长期形成的，经过反复使用而被国际商业的参加者接受的习惯做法或通例。
国际商业惯例具有普遍接受性、确定性和任意性的特征，国际商业惯例不是法律，对当事人不具有强制性，只有在当事人约定引用惯例时，才对当事人具有法律约束力。
一、国际贸易术语的概念
国际贸易术语，是在国际贸易中逐渐形成的，表明在不同的交货条件下，买卖双方在交易中的费用、责任及风险划分等英文缩写表示的专门用语。
国际贸易术语是国际惯例中的一种，由当事人选择适用。
国际上使用最为广泛的是国际商会于1936年编纂的《国际贸易术语解释通则》。
该通则是国际商会以国际贸易中应用最广泛的国际惯例为基础的，在1936年首次公布后，分别于1953年、1967年、1976年、1980年、1990年、2000年、2010年进行了七次修改。
2010年国际商会修订的《国际贸易术语解释通则®2010》于2010年9月27日正式公布，并于2011年1月1日正式生效。
2010年通则与以往版本不是替代与被替代的关系，以往版本的国际贸易术语解释通则并不失效，合同当事人仍可以选用以往版本中的术语。
由于不同版本术语的具体权利义务不同，当事人在选择使用通则时应注意注明具体的修订年份。
国际商会已将2010年版的“国际贸易术语解释通则”注册为商标，所以在选用时要注意加上®符号。
二、2010年通则对2000年通则的主要修改
2010年通则在2000年通则的基础上进行了较大幅度的修订，考虑了无关税区的不断扩大、商业交易中电子信息使用的增加、货物运输中对安全问题的进一步关注以及运输方式的变化。
（一）术语结构上的变化
1.2010年通则修订后整合为11种贸易术语，按适用于任何运输方式或多种运输方式和适用于海运和内河水运的两类术语进行分类；2000年通则涉及13个贸易术语，按E、F、C、D分为四组。
在D组中以2个新术语（DAT、DAP）取代了原来的4个术语（DAF、DES、DEQ、DDU）。
2010年通则新术语
DAP(Delivered at place),中文意思为“目的地交货”； DAT(Delivered at terminal),中文意思为“运输终端交货”。
两者的区别在于DAP下卖方只需在指定目的地把货物处于买方控制之下，而无须承担卸货费。DAT下卖方需要承担把货物由目的地（港）运输工具上卸下的费用。
2000年通则术语
DAF(Delivered at Frontier),中文意思为“边境交货（指定目的地）”；
DES(Delivered Ex Ship),中文意思为“目的港船上交货（指定目的港）”；
DEQ(Delivered Ex Quay),中文意思为“目的港码头交货（指定目的港）”；
DDU(Delivered Duty Unpaid),中文意思为“未完税交货（指定目的地）”。
2.2010年通则中，适用于任何运输方式的7个术语包括：EXW、FCA、CPT、CIP、DAP、DAT和DDP。
2000年通则中，适用于任何运输方式的7个术语包括：EXW、FCA、CPT、CIP、DAF、DDU和DDP。
2010年通则中，适用于水上运输方式的4个术语包括：FAS、FOB、CFR和CIF。
2000年通则中，适用于水上运输方式的6个术语包括：FAS、FOB、CFR、CIF、DES和DEQ。
（二）适用范围上的变化
新术语国际和国内贸易问题，即术语的适用不再限于国际贸易同时适用于。
（三）术语义务项上的的变化
每种术语项下买卖双方各自的义务虽然仍列出十个项目，但与2000年通则不同之处在于，卖方在每一项目中的具体义务不再“对应”买方在同一项目中相应的义务，而是改为分别描述，并且各项目内容也有所调整。
（四）增加了与安全有关的内容
2010年通则要求卖方和买方分别要帮助对方提供包括与安全有关的信息和文件，因此而发生的费用由受助方承担。
（五）“船舷”的变化
传统的适用于水上运输的主要贸易术语FOB、CFR、CIF均强调卖方承担货物至在指定装运港越过船舷时为止的一切风险。
2010年通则不再设定“船舷”的界限，只强调在FOB、CFR、CIF下买卖双方的风险以货物在装运港被装上船时为界。
卖方将“货物置于船上”时风险转移，这涉及风险转移的具体分界和费用在双方之间的划分，需要双方在合同中进行具体明确约定，如果不进行约定，可能会引起较为复杂的法律纠纷。
通说是“货物置于船上”，是指全部货物都装载到船上，不包括平仓、理仓等。
（六）统一了承运人的概念
2010年通则在引言中对“承运人”概念进行了明确。
“承运人是与其签订运输合同的一方”。（缔约承运人）
与2008年最新制定的《联合国全程或部分海上国际货物运输合同公约》（“鹿特丹规则”）统一。
（七）链式销售的补充
2010年通则在指导性说明中对FAS、FOB、CFR和CIF几种适用水上运输的术语首次提及“链式销售”（String Sales)。在CPT和CIP的A3项中也有提及。
在大宗货物买卖中，货物常在一笔连环交易下的运输期间被多次买卖，由于连环贸易下的运输期间被多次买卖，由于连环贸易中货物由第一个卖方运输，作为中间环节的卖方就无须装运货物，而是因“获得（procure)”所装运的货物而履行其义务，2010年通则对此连环贸易模式下卖方的交付义务做了细分。
获得（procure)以某种方式装运的货物，是指卖方得到该种方式交货的货物的相关凭证以及凭证代表的权利，即出售权。
这一概念借鉴了普通法国家的货物买卖法，卖方“获得”货物的法律意义是要求卖方有出售该货物的权利，而非简单的控制或占有。
（八）赋予电子讯息与纸质计算同等的效力
在国际贸易领域中电子商务的使用已经是大势所趋，电子提单流转受到交易各方的认同。
在国际商会起草的电子信用证方面的统一惯例——《跟单信用证统一惯例交单增补规则》（E-UCP）中，为电子商务在商业银行国际结算业务处理过程中提供了国际惯例指导与“电子化”操作便利。
2010年通则将2000年通则中原本分散的涉及电子讯息效力的阐述进行了集中，对有关“符合销售合同规定的有同等作用的电子讯息”的内容进行了集中阐述，将电子讯息的使用范围扩大到双方所有义务中所涉及的单证，还将“符合销售合同法规定”的要求放宽至“在双方约定或符合惯例的情况下”，更加重新尊重商业惯例。
第二节 适用于任何运输方式或多种运输方式的术语
一、EXW-Ex Works(insert named place of delivery)“工厂交货”（指定交货地点）是指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库等）将货物交给买方处置时，即完成交货。卖方不需将货物装上任何运输工具，在需要办理出口清关手续时，卖方亦不必为货物办理出口清关手续。
此术语是卖方义务最小的贸易术语。
（二）FCA-Free Carrier(insert named place of delivery)“货交承运人”（指定交货地点）是指卖方于其所在地或其他指定地点将货物交付给承运人或买方指定人。
建议当事人最好尽可能清楚地明确说明指定交货的具体点，风险将在此点转移至买方。
在FCA下，交货地点的选择对在该地点装货和卸货的义务会产生影响。如在卖方所在地交货，则卖方应负责装货； 如在其他地点交货，则卖方可以在运输工具上完成交货，而不负责将货物从自己的运输工具上卸下。
（三）CPT-Carriage Paid To(insert named place of destination)“运费付至”（指定目的地）指卖方在指定交货地点向承运人或由其指定的其他人交货，并且其须与承运人订立运输合同，载明并实际承担将货物运送至指定目的地的所产生的必要费用。
（四）CIP-Carriage and Insurance Paid to(insert named place of destination)“运费和保险费付至”（指定目的地）含义是在约定的地方（如果该地在双方间达成一致）卖方向承运人或是卖方指定的另一个人发货，以及卖方必须签订合同和支付将货物运至目的地的运费。
卖方还必须订立保险合同以防买方货物在运输途中灭失或损坏风险。买方应注意到CIP（运费和保险费付至指定目的地）术语只要求卖方投保最低限度的保险险别。如买方需要更多的保险保障，则需要与卖方明确地达成协议，或者自行作出额外的保险安排。
（五）DAP-Delivered At Place(insert named place of destination)目的地交货（指定目的地）的意思是：卖方在指定的交货地点，将仍处于交货的运输工具上尚未卸下的货物交给买方处置即完成交货。卖方须承担货物运至指定目的地的一切风险。
（六）DAT-Delivered At Terminal(insert named terminal at port or place of destination)“运输终端交货”（指定港口或目的地的运输终端），是指卖方在指定的目的港或目的地的指定的终点站卸货后将货物交给买方处置即完成交货。卖方应承担将货物运至指定的目的地和卸货所产生的一切风险和费用。
运输终端，可以是任何地点，无论约定或者不约定，如码头、仓库、集装箱堆场或者铁路、公路或航空货运站等。
（七）DDP-Delivered Duty Paid(insert named place of destination)“完税后交货”是指卖方在指定的目的地，将货物交给买方处置，并办理进口清关手续，准备好将在交货运输工具上的货物卸下交与买方，完成交货。卖方承担将货物运至指定的目的地的一切风险和费用，并有义务办理出口清关手续与进口清关手续，对进出口活动负责，以及办理一切海关手续。
第三节 适用于海运和内河运输的术语
一、FAS-Free Alongside Ship(insert named port of shipment)“船边交货”（指定装运港）是指卖方在指定装运港将货物交到买方指定的船边（例如码头上或驳船上），即完成交货。从那时起，货物灭失或损坏的风险发生转移，并且由买方承担所有费用。
二、FOB-Free on Board(insert named port of shipment)“船上交货”（指定装运港）是指卖方在指定的装运港，将货物交至买方指定的船只上，或者指（中间销售商）设法获取这样交付的货物。一旦装船，买方将承担货物灭失或损坏造成的所有风险。
该术语属于“装运合同”，主要运费应由买方来承担的，对卖方来说则是“主要运费未付”。
（一）交货
卖方必须在买方指定的装运港将货物置于买方指定的船舶上交货。
（二）双方的义务 1.卖方的义务
（1）提供符合合同规定的货物及单证；（2）办理出口手续；（3）在装运港将货物装上买方指定的船舶并通知买方；（４）承担货物在装运港上交货前的风险和费用。2.买方的义务
（1）支付货款并接收卖方提供的单证；（2）办理进口手续；（3）船舶或订舱并将船名和装货地点及时间给予卖方充分通知；（4）承担货物在装运港上交货后的风险和费用。
（三）风险转移
卖方承担装运港船上完成交货前货物灭失或损坏的一切风险。
课堂练习
例：单选题
根据2000年版《国际贸易术语解释通则》的规定，关于FOB贸易术语，下列哪一选项是正确的？（2008年）（C）A）卖方应当在目的港交货 B）卖方应当自费取得货物保险 C）卖方无义务自费订立运输合同 D）该贸易术语适用于各种运输方式
例：单选题 甲国公司（卖方）与乙国公司订立了国际货物买卖合同，FOB价格条件，采用海上运输方式。甲乙两国均为《联合国国际货物销售合同公约》（简称《公约》）缔约国，下列哪一选项是正确的？（2009年）（C）
A）货物的风险应自货物交第一承运人时转移 B）因当事人已选择了贸易术语，《公约》整体不再适用该合同 C）甲国公司应在装运港于约定日期或期限内将货物交至船上
D）甲国公司在订立运输合同并装船后应及时通知乙国公司办理保险
例：不定项
A公司和B公司于2011年5月20日签订合同，由A公司将一批平板电脑售卖给B公司。A公司和B公司营业地分别位于甲国和乙国，两国均为《联合国国际货物销售合同公约》缔约国。合同项下的货物由丙国C公司的“潇湘”号商船承运，装运港是甲国某港口，目的港是乙国某港口。在运输途中，B公司与中国D公司就货物转卖达成协议。在贸易术语适用上，A、B公司在双方的买卖合同中仅约定适用FOB术语。对此，下列选项正确的是（2011年）（C）
A）该合同应当适用2010年《国际贸易术语解释通则》 B）货物的风险应自货交C公司时由A公司转移给B公司 C）B公司必须自付费用订立从指定装运港运输货物的合同
D）因当事人选择了贸易术语，故不再适用《联合国国际货物买卖公约》
例：单选题
某国甲公司向中国乙公司出售一批设备，约定贸易术语为“FOB（Incoterms 2010）”，后设备运至中国。依《国际贸易术语解释通则》和《联合国国际货物销售合同公约》，下列哪一选项是正确的？（2013年）（C）
A）甲公司负责签订货物运输合同并支付运费
B）甲、乙公司的风险承担以货物在装运港越过船舷为界
C）如该批设备因未按照同类货物通用方式包装造成损失，应由甲公司承担责任 D）如该批设备侵犯了第三方在中国的专利权，甲公司对乙公司不承担责任
三、CFR-Cost and Freight(insert named port of destination)“成本加运费”（指定目的港）是指卖方交付货物于船舶之上或获取已如此交付的货物，而货物损毁或灭失之风险从货物转移至船舶之上起转移，卖方应当承担并支付必要的成本加运费以使货物运送至目的港。
（一）交货
卖方必须在装运港，在约定日期或期限内，将货物交至船上。
（二）双方的义务 1.卖方的义务
（1）提供符合合同规定的货物和单证；（2）办理出口许可证及其他货物出口手续；（3）订立运输合同，支付将货物运至指定目的港所需的费用；（4）在装船后应给买方充分的通知；（5）承担货物在装运港上交货前的风险和费用。
CFR术语装船是卖方，投保是买方，卖方在装船后应给买方以充分通知；否则，因此造成买方漏保引起的货物损失应由卖方承担。2.买方的义务
（1）支付货款并接收卖方提供的单证；（2）取得进口许可并办理进口手续；（3）承担货物在装运港上交货后的风险和除运费外的费用。
（三）风险转移
卖方承担装运港船上完成交货前货物灭失或损坏的一切风险。
课堂练习
例：单选题
中国甲公司向加拿大乙公司出口一批农产品，CFR价格条件。货装船后，乙公司因始终未收到甲公司的通知，未办理保险。部分货物在途中因海上风暴毁损。根据相关规则，下列哪一选项是正确的？（A）
A）甲公司在装船后未给乙公司以充分的通知，造成乙公司漏保，因此损失应由甲公司承担 B）该批农产品的风险在装运港船舷转移给乙公司
C）乙公司有办理保险的义务，因此损失应由乙公司承担 D）海上风暴不可抗力，乙公司只能自行承担损失
四、CIF-Cost Insurance and Freight(insert named port of destination)
“成本，保险费加运费”指卖方将货物装上船或指（中间销售商）设法获取这样交付的商品。货物灭失或损坏的风险在货物于装运港装船时转移向买方。卖方须自行订立运输合同，支付将货物装运至指定目的港所需的运费和费用。卖方须订立货物在运输途中由买方承担的货物灭失或损坏风险的保险合同。买方须知晓在CIF规则下卖方有义务投保的险别仅是最低保险险别。如买方望得到更为充分的保险保障，则需与卖方明确地达成协议或者自行做出额外的保险安排。
（一）交货
卖方必须在装运港，在约定日期或期限内，将货物交至船上。
（二）双方的义务 1.卖方的义务
（1）提供符合合同规定的货物和单证；（2）办理出口许可证及其他货物出口手续；（3）订立运输合同，支付将货物运至指定目的港所需的费用；（4）办理货物保险并缴纳保险费；（5）承担货物在装运港上交货前的风险和费用。2.买方的义务
（1）支付货款并接收卖方提供的单证；（2）取得进口许可并办理进口手续；（3）承担货物在装运港上交货后的风险和除运费、保险费外的费用。
（三）风险转移
卖方承担装运港船上完成交货前货物灭失或损坏的一切风险。
例：多选题
甲公司与乙公司依CIF安特卫普价格订立了出口一批布料的合同。货物运输途中，乙公司将货物转卖给丙公司。关于这批布料两次交易的风险转移时间，依2000年《国际贸易术语解释通则》及《联合国国际货物销售合同公约》的规定，下列哪些选项是正确的？（2007年）（BC）
A）在甲公司与乙公司之间，货物风险在货物交第一承运人时转移 B）在甲公司与乙公司之间，货物风险在货物越过装运港船舷时转移 C）在乙公司与丙公司之间，货物风险原则上在双方订立合同时转移 D）在乙公司与丙公司之间，货物风险原则上在丙公司收到货物时转移
例：单选题
中国甲公司以CIF价向某国乙公司出口一批服装，信用证方式付款，有关运输合同明确约定适用《海牙规则》。甲公司在装船并取得提单后，办理了议付。两天后，甲公司接到乙公司来电，称装船的海轮在海上因雷电失火，该批服装全部烧毁。对于上述情况，下列哪一选项是正确？（2009年）（A）
A）乙公司应向保险公司提出索赔 B）甲公司应向保险公司提出索赔 C）甲公司应将全部货款退还给乙公司 D）乙公司应向承运人提出索赔
例：不定项
甲国A公司向乙国B公司出口一批货物，双方约定适用2010年《国际贸易术语解释通则》中CIF术语。该批货物由丙国C公司“乐安”号商船承运，运输途中船舶搁浅，为起浮抛弃了部分货物。船舶起浮后继续航行中又因恶劣天气，部分货物被事发现海浪打入海中。到目的港后发现还有部分货物因固有缺陷而损失。关于CIF贸易术语的适用，下列哪一选项是正确？（2012年）（ACD）
A）货物的风险是在装运港完成交货时由A公司转移给B公司 B）货物的风险在装运港越过船舷时由A公司转移给B公司 C）应由A公司负责海运运输
D）应由A公司购买货物海运保险
例：不定项
南美某国的修格公司希望从我国太原辉泉公司购买一批货物。双方正在就货物销售合同的具体条款进行谈判。双方都希望选择国际商会《2000年国际贸易术语解释通则》中的贸易术语来确定货物销售的价格和相关义务。双方对于该货物的国际买卖均有丰富经验，且都与从事国际海上货物运输和保险的专业公司保持着经常的业务联系。基于上述事实，下列何种表述是正确的？（2006年）（AD）
A）从修格公司的角度出发，如果选择EXW贸易术语，意味着它要承担的相关义务比选择任何其他的贸易术语都要大
B）修格公司可以接受“CFR天津”的贸易术语而自己向保险公司投保货物运输
C）假如双方采用了“CIF布宜诺斯艾利斯”的贸易术语，辉泉公司对货物在公海上因船舶沉没而导致的货损应向修格公司承担赔偿责任
《2000年国际贸易术语解释通则》（Incoterms 2000）共列出十三种贸易术语，其要点如下：
E组：启运
(一)工厂交货(EXW)本术语英文为“EXW orks(…named place)”，即“工厂交货(……指定地点)”。它指卖方负有在其所在地即车间、工厂、仓库等把备妥的货物交付给买方的责任，但通常不负责将货物装上买方准备的车辆上或办理货物结关。买方承担自卖方的所在地将货物运至预期的目的地的全部费用和风险。采用EXW条件成交时，卖方的风险、责任、费用都是最小的。
F组：主要运费未付
(二)货交承运人(FCA)
本术语英文为“Free Carrier(…named place)”，即“货物交承运人(……指定地点)”。它指卖方应负责将其移交的货物，办理出关后，在指定的地点交付给买方指定的承运人照管。根据商业惯例，当卖方被要求与承运人通过签订合同进行协作时，在买方承担风险和费用的情况下，卖方可以照此办理。本术语适用于任何运输方式。采用这一交货条件时，买方要自费订立从指定地点启运的运输契约，并及时通知卖方。《2000通则》规定，若双方约定的交货地点是卖方所在地，卖方负责把货物装上买方制定的承运人的运输工具即可，若交货地是其它地点，卖方在自己的运输工具上完成交货，无需卸货。
(三)船边交货(FAS)
本术语英文为“Free Alongside ship(…named port of shipment)”即“船边交货(……指定装运港)”。它指卖方在指定的装运港码头或驳船上把货物交至船边，从这时起买方须承担货物灭失或损坏的全部费用和风险，另外买方须办理出口结关手续。本术语适用于海运或内河运输。与《90通则》不同的是，《2000通则》规定，办理货物出口报关的风险、责任、费用改由买方承担。
(四)船上交货(FOB)
本术语英文为“Free on Board(…named port of shipment)”，即“船上交货(……指定装运港)”。它指卖方在指定的装运港把货物送过船舷后交付，货过船舷后买方须承担货物的全部费用、风险、灭失或损坏，另外要求卖方办理货物的出口结关手续。本术语适用于海运或内河运输。
C组：主要运费已付
(五)成本加运费(CFR)
本术语英文为“Cost and Freight(named port of shipment)”，即“成本加运费(……指定目的港)”。它指卖方必须支付把货物运至指定目的港所需的开支和运费，但从货物交至船上甲板后，货物的风险、灭失或损坏以及发生事故后造成的额外开支，在货物越过指定港的船舷后，就由卖方转向买方负担．另外要求卖方办理货物的出口结关手续。本术语适用于海运或内河运输。
(六)成本、保险费加运费(CIF)
本术语英文为“Cost, Insurance and Freight(…named port of shipment)”，即“成本、保险费加运费(……指定目的港)”。它指卖方除负有与“成本加运费”术语相同的义务外，卖方还须办理货物在运输途中应由买方承担购货物灭失或损坏的海运保险并支付保险费。本术语适用于海运或内河运输。
(七)运费付至(CPT)
本术语英文为“Carriage Paid to)：tid to(…named place of destination)”，即“运费付至(……指定目的地)”。本术语系指卖方支付货物运至指定目的地的运费。关于货物灭失或损坏的风险以及货物交至承运人后发生事件所产生的任何额外费用，自货物已交付给承运人照管之时起，从卖方转由买方承担。另外，卖方须办理货物出口的结关手续。本术语适用于各种运输方式，包括多式联运。
(八)运费及保险费付至(CIP)
本术语英文为“Carriage and Insurance Paid to(…named place of destination)”，即“运费及保险费付至(……指定目的地)。”它指卖方除负有与“运费付至(……指定目的地)”术语相同的义务外，卖方还须办理货物在运输途中应由买方承担的货物灭失或损坏风险的海运保险并支付保险费。本术语适用于任何运输方式。
D组：到达
(九)边境交货(DAF)
本术语的英文为“Delivered at Frontier(…named place)”，即“边境交货(……指定地点)”。它指卖方承担如下义务，将备妥的货物运至边境上的指定地点，办理货物出口结关手续，在毗邻国家海关关境前交货，本术语主要适用于通过铁路或公路运输的货物，也可用于其他运输方式。
(十)目的港船上交货(DES)
本术语的英文为“Delivered Ex Ship(…named port of destination)”，即“目的港船上交货(……指定目的港)”。它系指卖方履行如下义务，把备妥的货物，在指定目的港的船甲板上不办理货物进口结关手续的情况下，交给买方，故卖方须承担包括货物运至指定目的港的所有费用与风险。本术语只适用于海运或内河运输。
(十一)目的港码头交货(DEQ)
本术语的英文为：“Delivered Ex Quay(Duty Paid)(…named port of destination)”，即“目的港码头交货(……指定目的港)”。卖方义务如下：支付运费，在规定时间内将货物运至目的港，承担卸货的责任和费用，并在目的港码头将货物置于买方处置之下，承担在目的港码头将货物置于买方处置下之前的风险和费用。办理货物进口报关的责任、费用、风险由买方承担。本术语适用于水上运输和多式联运。
(十二)未完税交货(DDU)
本术语的英文为“Delivered Duty Unpaid(…named place of destination)”，即“未完税交货(……指定目的地)”。它指卖方将备好的货物，在进口国指定的地点交付，而且须承担货物运至指定地点的一切费用和风险(不包括关税、捐税及进口时应支付的其他官方费用)，另外须承担办理海关手续的费用和风险。买方须承担因未能及时办理货物进口结关而引起的额外费用和风险。本术语适用于各种运输方式。
(十三)完税后交货(DDP)
本术语的英文为“Delivered Duty Paid(…named place of destination)”，即“完税后交货(……指定目的地)”。它是指卖方将备好的货物在进口国指定地点交付，而且承担将货物运至指定地点的一切费用和风险，并办理进口结关。本术语可适用于各种运输方式。
贸易术语的作用
2011-5-17 9:27 来源：法律教育网
【大 中 小】【我要纠错】
导读：司法考试2010年国际贸易术语解释通则解析，虽然司考国际贸易术语2010 将于2011年1月1日正式生效，但是国际贸易术语2010实施之后并非国际贸易术语2000就自动作废。因为国际贸易惯例本身不是法律，对国际贸易当事人不产生必然的强制性约束力。国际贸易惯例在适用的时间效力上并不存在“新法取代旧法”的说法，即2010实施之后并非2000就自动废止，当事人在订立贸易合同时仍然可以选择适用贸易术语2000甚至贸易术语1990。
但是司法考试的同学们今年要特别注意了，因为不出意外的话2011年司法考试的大纲会将贸易术语2010列为司考内容。
国际贸易术语2010主要变化：
1.术语分类的调整：
由原来的EFCD 四组分为适用于两类：适用于各种运输方式和水运
2、贸易术语的数量由原来的13种变为11种。《通则2010》的分类 新版本改变了《通则2000》将13个贸易术语分为EFCD四组的做法，而将11种术语分成了如下截然不同的两类：
第一组：适用于任何运输方式的术语七种：EXW、FCA、CPT、CIP、DAT、DAP、DDP。
EXW（ex works）工厂交货
FCA（free carrier）货交承运人
CPT（carriage paid to）运费付至目的地
CIP（carriage and insurance paid to）运费/保险费付至目的地
DAT（delivered at terminal）目的地或目的港的集散站交货
DAP（delivered at place）目的地交货
DDP（delivered duty paid）完税后交货
第二组：适用于水上运输方式的术语四种： FAS、FOB、CFR、CIF。
FAS（free alongside ship）装运港船边交货
FOB（free on board）装运港船上交货
CFR（cost and freight）成本加运费
CIF（cost insurance and freight）成本、保险费加运费
3、删除INCOTERMS2000中四个D组贸易术语，即DDU(Delivered Duty Unpaid)、DAF(Delivered At Frontier)、DES(Delivered Ex Ship)、DEQ(Delivered Ex Quay)，只保留了INCOTERMS2000D组中的DDP（Delivered Duty Paid）。
4、新增加两种D组贸易术语，即DAT（Delivered At Terminal）与DAP（Delivered At Place）。
5、E组、F组、C组的贸易术语基本没有变化。
如何应用国际贸易术语2010通则
DAT（delivered at terminal）目的地或目的港的集散站交货
类似于取代了的DEQ术语，指卖方在指定的目的地或目的港的集散站卸货后将货物交给买方处置即完成交货，术语所指目的地包括港口。卖方应承担将货物运至指定的目的地或目的港的集散站的一切风险和费用（除进口费用外）。本术语适用于任何运输方式或多式联运。
DAP（delivered at place）目的地交货
类似于取代了的DAF、DES和DDU三个术语，指卖方在指定的目的地交货，只需做好卸货准备无需卸货即完成交货。术语所指的到达车辆包括船舶，目的地包括港口。卖方应承担将货物运至指定的目的地的一切风险和费用（除进口费用外）。本术语适用于任何运输方式、多式联运方式及海运。
《2010年国际贸易术语解释通则》(International Rules for the Interpretation of Trade Terms 2010, 缩写Incoterms® 2010)是国际商会根据国际货物贸易的发展，对《2000年国际贸易术语解释通则》的修订，2010年9月27日公布，于2011年1月1日实施。法|律教育网整理
《2010年国际贸易术语解释通则》删去了《2000年国际贸易术语解释通则》4个术语：DAF(Delivered at Frontier)边境交货、DES(Delivered Ex Ship)目的港船上交货、DEQ(Delivered Ex Quay)目的港码头交货、DDU(Delivered Duty Unpaid)未完税交货，新增了2个术语：DAT（delivered at terminal）在指定目的地或目的港的集散站交货、DAP（delivered at place）在指定目的地交货。即用DAP取代了DAF、DES和DDU三个术语，DAT取代了DEQ，且扩展至适用于一切运输方式。
修订后的《2010年国际贸易术语解释通则》取消了“船舷”的概念，卖方承担货物装上船为止的一切风险，买方承担货物自装运港装上船后的一切风险。在FAS，FOB，CFR和CIF等术语中加入了货物在运输期间被多次买卖（连环贸易）的责任义务的划分。考虑到对于一些大的区域贸易集团内部贸易的特点，规定，Incoterms® 2010不仅适用于国际销售合同，也适用于国内销售合同。
《2010年国际贸易术语解释通则》共有11种贸易术语，按照所适用的运输方式划分为两大类：
第一组：适用于任何运输方式的术语七种：EXW、FCA、CPT、CIP、DAT、DAP、DDP。
EXW（ex works）工厂交货
FCA（free carrier）货交承运人
CPT（carriage paid to）运费付至目的地
CIP（carriage and insurance paid to）运费/保险费付至目的地
DAT（delivered at terminal）目的地或目的港的集散站交货
DAP（delivered at place）目的地交货
DDP（delivered duty paid）完税后交货
第二组：适用于水上运输方式的术语四种： FAS、FOB、CFR、CIF。
FAS（free alongside ship）装运港船边交货
FOB（free on board）装运港船上交货
CFR（cost and freight）成本加运费
CIF（cost insurance and freight）成本、保险费加运费
国际贸易术语是一种将商业惯例反映在货物销售合同中的价格术语，其描述了涉及货物从卖方到买方交付过程中的买卖双方各自承担的主要责任、费用和风险。
2010 Incoterms 2010 in the income lessen over in the application, users should be explicit:
总结Incoterms 2010在销售合同中的应用，使用者应明确：对其合同的而言，此通则并不是自动适用的，具有任意性。
对于合同各方当事人意欲任何一种2010通则中的国际贸易术语适用其合同的情形，其应当在合同中清楚具体地订明，通过诸如“所用术语，选择于2010通则”等语句。此通则并不包含一整套的合同条款。
因此，比如，尽管通则中规定当何方当事人承担运费或作保险安排，什么时候卖方将货物交给买方以及各方当事人应承担何种费用，但是通则中并未涉及到有关货物价格和所有权，或者违反合同约定的后果等内容。这些问题通常是通过合同中相关明示条款或者专门管辖合同的法律来解决。同样地，当事人应当清楚当地强制性的法律较包括所选贸易术语在内的合同中的任何规定都具有优先权。选择适当特定的术语。
所选术语需要适合于标的货物，运输方式，而且最重要的是要适合于各方当事人是否有意将更多的责任赋予到卖方或买方，比如安排运输或保险的责任。每种术语的指南中包含一些特别有用的关于何时作出这些选择的信息。然而，包含在指南中的信息并不构成所选术语的一部分。只有各方当事人指定地点或港口，所选术语才形成有效的，而且指定的地点或港口越精确越奏效。
如以下的精确描述就是一个很好的例子：
“FCA(38 Cours Albert 1er, Paris, France)Incoterms 2010”.（2010通则FCA术语，法国巴黎，38 Cours Albert 1er）
指定地点是交货点，即风险转移给买方的点；但是在C组术语中，指定地点指的是运费已付的地点。为了更好避免疑问和争议，指定地点或目的地可以进一步阐述为一个精确的点。
2000通则和2010通则的主要区别一种新的术语——DPA
通则已经将13种不同的术语减为11种。这是由一种新的术语，DAP，地点交货，取代DAF，DES和DDU而实现的。所谓DAP术语，就像被取代的那些术语，是“实质性交货”术语，在将货物运至目的地过程中涉及的到所有费用和风险由卖方承担。此术语适用于任何运输方式，因此也适用于各种DAF，DES以及DDU以前被使用过的情形。11种贸易术语的分类
2000通则中的13种术语按术语缩写首字母分成四组，即，E组（EXW），F组，C组以及F组。这种分类反映了卖方对于买方的责任程度。FCA，或者适用国内贸易的EXW，利用交货的完成以及在尽可能早的时间把风险转移给买方从而赋予卖方最少的责任。相反地，D组术语，或者说“实质性交货”术语，利用交货的完成以及在尽可能晚的时间把风险转移给买方从而赋予卖方最多的责任。这种分类仍然很重要，尤其是在当事人对2010通则中的中11种贸易术语作出选择时。
然而，2010通则将这11种术语分成了截然不同的两类。
第一类包括那些适用于任何运输方式，包括多式运输的六种术语。EXW，FCA，CPT，CIP，DAP和DDP术语这类。这些术语可以用于没有海上运输的情形。但要谨记，这些术语能够用于船只作为运输的一部分的情形，只要卖方交货点，或者货物运至买方的地点，或者两者兼备，在船舷前面。
第二类，实际上包含了比较传统的只适用于海运或内河运输的5种术语。这类术语条件下，卖方交货点和货物运至买方的地点均是港口，所以“唯海运不可”就是这类术语标签。FAS，FOB，CFR，CIF和DEQ属于本类术语。国内和国际贸易术语
贸易术语在传统上被运用于表明货物跨越国界传递的国际销售合同。然而，世界上一些地区的大型贸易集团，像东盟和欧洲单一市场的存在，使得原本实际存在的边界通关手续变得不再那么有意义。因此，2010通则的编撰委员会认识到这些术语对国内和国际销售合同都是适用的；所以，2010通则在一些地方作出明确说明，只有在适用的地方，才有义务遵守出口/进口所需的手续。
两方面的发展使国际商会确信在这个方向上作一个改动是适时的。首先，一个强有力的证据就是事实上很多交易者将通则普遍运用于纯粹的内贸合同。另一个原因就是在美国人们更愿意选择通则而不是统一商法典装运和交货条款运用于国内贸易。使用指南
每一种2010通则中的术语在其条款前面都有一个使用指南。指南解释了每种术语的基本原理：何种情况应使用次术语；风险转移点是什么；费用在买卖是如何分配的。这些指南并不是术语正式规则的一部分：它们是用来帮助和引导使用者准确有效地为特定交易选择合适的术语。电子通讯
通则的早期版本已经对需要的单据作出了规定，这些单据可被电子数据交换信息替代。不过现在2010通则赋予电子通讯方式完全等同的功效，只要各方当事人达成一致或者在使用地是惯例。在2010的生命期里，这一规定有利于新的电子程序的演变发展。法|律教育网整理保险
2010通则是自全协会货物保险条款修改以来的第一个版本，这个最新版本在所修改内容中充分考虑了这些保险同款的变动。2010通则在涉及运输和保险合同的A3/A4条款中罗列了有关保险责任的内容，原本它们属于内容比较泛化而且有着比较泛化标题“其他义务”的A10/B10款。在这方面，为了阐明当事人的义务，对A3/A4款中涉及保险的内容作出修改。有关安全的核准书及这种核准书要求的信息
如今对货物在转移过程中的安全关注度很高，因而要求检定货物不会因除其自身属性外的原因而造成对生命财产的威胁。因此，在各种术语的A2/B2和A10/B10条款内容中包含了取得或提供帮助取得安全核准的义务，比如货物保管链。码头装卸费
按照“C”组术语，卖方必须负责将货物运输至约定目的地：表面上是卖方自负运输费用，但实际上是由买方负担，因为卖方早已把这部分费用包含在最初的货物价格中。运输成本有时包括货物在港口内的装卸和移动费用，或者集装箱码头设施费用，而且承运人或者码头的运营方也可能向接受货物的买方收取这些费用。譬如，在这些情况下，买方就要注意避免为一次服务付两次费，一次包含在货物价格中付给卖方，一次单独付给承运人或码头的运营方。2010通则在相关术语的A6/B6条款中对这种费用的分配作出了详细规定，旨在避免上述情况的发生。连串销售
在商品的销售中，有一种和直接销售相对的销售方式，货物在沿着销售链运转的过程中频繁地被销售好几次。在这种情况下，在一连串销售中间的销售商并不将货物“装船”，因为它们已经由处于这一销售串中的起点销售商装船。因此，连串销售的中间销售商对其买方应承担的义务不是将货物装船，而是“设法获取”已装船货物。着眼于贸易术语在这种销售中的应用，2010通则的相关术语中同时规定了“设法获取已装船货物”和将货物装船的义务。
术语的使用解释
2000通则中，按照镜像原则，A条款下反映的是卖方的义务，相应地，B条款下反映的是买方的义务。但是由于一些短语的使用贯穿整个文件，2010通则打算在其正文中对以下被列出来的词语不再作解释，以以下注解为准。
承运人：就2010通则而言，承运人是指签署运输合同的一方。
出口清关：遵照各种规定办理出口手续，并支付各种税费。法|律教育网整理
交货：这个概念在贸易法律和惯例中有着多重含义，但是2010通则中用其来表示货物缺损的风险从卖方转移到买方的点。
电子数据：由一种或两种以上的和相应纸质文件功效等同的电子讯息组成的的一系列信息。
„包装‟和„存放‟：这些短语被用于不同的目的：
1.遵照合同中所有的要求的货物包装。
2.使货物适合运输的包装。
3.已包装好的商品转载进货柜或其他运输工具。
一、《INCOTERMS 2010》的变化
国际贸易术语在长期的贸易实践中发生了巨大的变化, 随着贸易发展的需要, 新的贸易术语不断应运而生, 不符实际的则逐渐被淘汰。《INCOTERMS 2010》主要在以下几个方面发生了变化。
1. 术语分类:
由原来的E、F、C、D四组分为适用于各种运输方式和水运两种类型。意在提醒使用者不要将适用于水运的术语用于其它运输方式。
2.贸易术语的数量由原来的13种变为11种, 删除了INCOTERMS
2000中四个D组贸易术语, 即DDU (Delivered Duty Unpaid) 、DAF (Delivered At Frontier) 、 DES (Delivered Ex Ship) 、 DEQ (Delivered Ex Quay) , 只保留了DDP (Delivered Duty Paid) 。
3.取消了INCOTERMS
2000中FOB、CFR、CIF术语下与货物有关的风险在装运港“船舷”转移的概念, 不再规定风险转移的临界点, 改为卖方承担货物在装运港装上船位置的一切有关费用和风险, 而买方只承担货物自装运港装上船以后的一切风险。
4.新增加两种D组贸易术语, DAT
与DAP。DAT, 即Delivered at Terminal (终点站、终端) , 这里的Terminal指“运输终端”, 即指定目的地的任何地点, 而不论该地点是否有遮盖, 例如码头、仓库、集装箱堆积场或公路、铁路、航空站等。该术语类似于DEQ术语, 指卖方在指定的目的地卸货后将货物交给买方处置即完成交货, 该术语所指目的地包括港口, 意味着贸易双方的交货地点不局限于一个码头, 有多种可供合同双方选择。卖方应承担将货物运至指定的目的地的一切风险和费用 (除进口报关费用外) , 本术语适用于任何运输方式或多式联运。
DAP, 即Delivered at Place, 该术语类似于DAF、DES 和 DDU 术语, 指卖方在指定目的地交货, 只需做好卸货准备无需卸货即完成交货。该术语所指的到达车辆包括船舶, 目的地包括港口。卖方应承担将货物运至指定的目的地的一切风险和费用 (除进口费用外) 。本术语适用于任何运输方式、多式联运方式。
5.从国际贸易扩大到国内贸易。
即贸易术语适用于国内贸易。这是一项重大突破, 虽适用于欧美国家及地区间贸易, 但对于我国来说, 使用贸易术语规范合同单价和价格, 明确买卖双方责任、风险、费用划分, 尤其是交货认定, 减少合同及履约争议同样有着重大意义, 从间接意义来看, 也可起到代表货权凭证的运输单据作为结算单据, 推广国内银行信用证使用的作用。
6.新增了连环贸易。
《INCOTERMS 2010》在FAS、FOB、CFR、 CIF、CPT、CIP等几种术语的指导性说明中, 首次提及“String Sales”, 这是因为货物常在一笔连环贸易 (至少含一个及以上的中间商) 中的运输期间被多次买卖转让, 又于连环贸易中货物由第一个卖方运输, 作为中间环节的卖方就无须装运货物, 而是由获得所装运的货物的单据而履行义务, 因此, 新版对此连环贸易模式下的卖方的交付做了细分, 也弥补了以前版本中的问题上的不足。
二、《INCOTERMS 2010》对货物损失风险规避的影响
《INCOTERMS 2010》中对一些贸易术语的解释里都提到“风险在买卖双方之间转移, 这里的“风险”指的就是货物灭失或损坏的风险, 如CPT术语, 买卖双方风险转移发生在货物交给承运人或其他人时。采用此种贸易术语时, 卖方要承担货物在交给承运人或其他人之前的货物损失风险。也就是说, 在货物交出之前发生的全部货物损失 (包括货物由工厂至仓库或者码头的运输过程中, 或者在某海港或者机场转移时) 由卖方负担。
按照卖方承担的货物损失风险由小到大划分, 贸易术语变化趋势依次为EXW、FCA (FAS—FOB) , CPT (CFR) , CIP (CIF) 、DAT、DAP、DDP。出口企业在选择贸易术语的时候, 首先要清楚地了解各种贸易术语的具体解释和风险转移的界限, 不过《INCOTERMS 2010》取消了“船舷”的概念, 对于企业在确定交货风险, 选取何种贸易术语要比以前容易的多。
保险责任起讫, 也是由贸易术语核定其保险责任界限的主要指标, 合同中如采用CIF、CIP贸易术语体现价格, 《INCOTERMS 2010》与《INCOTERMS 2000》一样, 明确规定卖方必须向保险人办理投保手续, 签订保险合同 (保单形式) 并支付保险费, 保险责任起讫为“W/W”, 即仓至仓, 对卖方最为有利, 如采用其他贸易术语时, 《INCOTERMS 2010》同《INCOTERMS 2000》一样, 没有明确规定由买方或卖方投保, 这里没有明确规定由谁投保, 并不是说就不投保, 而是要么买方“自愿”投保, 要么是卖方“自愿”投保, 这个“自愿”是从买卖双方各自的利益出发, 需自行向保险人办理投保手续, 支付保险费, 如货物在运输过程中发生承保责任范围内的损失, 便于得到赔偿, 体现在由买方“自愿”投保的具体术语为FOB、FCA、CFR、CPT等, 保险人的起讫责任是“船 (承运人) 至仓”, 因装运或交货在前, 买方投保在后, 因此, 卖方发给买方的“装运通知”极为重要, 尤其在CFR术语的情况下, 如货物发生损失, 保险人要对买方的投保时间和“不知情”进行调查;由卖方“自愿”投保的术语是DAT、DAP等, 起讫责任是“仓至船 (指定运具、具体地点) ”, 这就是使用的贸易术语不同肯定会造成保险人责任起讫的不同, 而且对买卖双方承担货物风险的影响也极大。
三、《INCOTERMS 2010》产生的积极作用
1.有利于买卖双方洽商交易和订立合同。
买卖双方选择按贸易术语成交, 可明确彼此在交接货物方面所应承担的责任、费用和风险, 从而简化了交易手续, 缩短了洽商交易的时间, 有利于买卖双方达成交易和订立合同。在新订立的《INCOTERMS 2010》中, 买卖双方在选择D组贸易术语时, DAT取代了DEQ, 而且运输方式也已扩展至一切运输方式, 在实务中为双方均提供了便利, 更方便的是DAP取代了DAF、DES、DDU三个贸易术语, 运用起来更加简洁。
2.有利于买卖双方核算运输成本。
买卖双方采用何种贸易术语, 首先应考虑的是运输条件。《INCOTERMS 2010》已经按照运输方式把贸易术语分为适合于任何运输方式和只适用于水运方式两种, 以便于当事人选择, 使买卖双方着重考虑运输中的“分运”和“转运”条款, 将直运费、转运装卸费、过境费、码头使用费及不同时期运费变化预期等作为具体内容充分考虑并留有余地, 从而减少国际贸易交易中的一些不必要的交易麻烦和纠纷。
3.可以充分考虑办理进出口货物结关手续有无可能。
在国际贸易中, 关于进出口货物结关手续, 有些国家规定只能由结关所在国的当事人安排或代理, 有些国家则无此项限制。因此, 当某出口国政府规定, 买方不能直接或间接办理出口结关手续时, 则不宜按照EXW条件成交, 而应选用其他贸易术语成交;若进口国当局规定, 卖方不能直接或间接办理进口结关手续, 此时不宜采用DDP, 而应选择D组的其他贸易术语, 例如DAT、DAP成交。
虽然《INCOTERMS 2010 》于今年1月1日正式生效, 但是《INCOTERMS 2010》实施之后并非《INCOTERMS 2000》就自动作废。因为国际贸易惯例本身不是法律, 对国际贸易当事人不产生必然的强制性约束力。国际贸易惯例在适用的时间效力上并不存在“新法取代旧法”的说法, 当事人在订立贸易合同时仍然可以选择适用《INCOTERMS 2000》。
摘要：国际商会制订的《2010年国际贸易术语解释通则》于今年起实施, 这是为了适应世界经济一体化和国际贸易的发展。《2010年国际贸易术语解释通则》对《2000年国际贸易术语解释通则》中的十三种贸易术语进行了调整, 并相应地对部分内容作了修订, 这对于商务谈判中洽谈具体的贸易术语和价格条款, 明确买卖双方的交货责任、风险及费用, 订立国际、国内货物买卖合同具有重大意义。
关键词：2010年,国际贸易术语,通则,解析
参考文献
[1]中国国际商会.国际贸易术语解释通则2010[M].北京:中国民主法制出版社, 2011.
[2]张俊勇, 张玉梅.国际商会对国际贸易术语修订简析[J].对外经贸实务, 2011 (2) .
[3]张照玉.国际贸易术语解释通则2010版2000版的比较分析[J].黑龙江对外经贸, 2011 (5) .
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