国际贸易术语故事记忆

2024-06-22

国际贸易术语故事记忆(6篇)

1.国际贸易术语故事记忆 篇一

国际贸易术语的变化及贸易术语的合理选用

【摘要】国际贸易术语Trade Terms of International trade又称价格术语,是国际贸易中定型化的买卖条件,“Incoterms”是国际贸易术语的英文缩写,它主要描述了货物由卖方交付给买方过程中所涉及的工作、成本和风险。同时,选用合理的贸易术语也是贸易双方在贸易过程中应当重点考虑的问题。【关键词】 国际贸易术语; 变化趋势:选择; 【正文】在长期的国际贸易实践中,逐渐形成了把某些和价格密切相关的贸易条件与价格直接联系在一起,形成了若干种报价的模式。每一模式都规定了买卖双方在某些贸易条件中所承担的义务。用来说明这种义务的术语,称之为贸易术语。贸易术语所表示的贸易条件,主要分两个方面:其一,说明商品的价格构成,是否包括成本以外的主要从属费用,即运费和保险;其二,确定交货条件,即说明买卖双方在交接货物方面彼此所承担的责任、费用和风险的划分。贸易术语是国际贸易中表示价格的必不可少的内容。开报价中使用贸易术语,明确了双方在货物交接方面各自应承担的责任、费用和风险,说明了商品的价格构成。从而简化了交易磋商的手续,缩短了成交时间。由于规定贸易术语的国际惯例对买卖双方应该承担的义务,作了完整而确切的解释,因而避免了由于对合同条款的理解不一致,在履约中可能产生的某些争议。

一 国际贸易术语的变化

(一)国际贸易术语的产生

在国际贸易实践中,不同国家对贸易术语的多种解释引起的误解阻碍着国际贸易的发展,基于便利商人们使用,在进行涉外买卖合同所共同使用贸易术语的不同国家,有一个准确的贸易术语解释出版物是很有必要的。最早规范国际贸易术语的有关成文管理产生于 20 世纪 20 年代,主要宗旨是为了解决各国对贸易术语理解上的分歧。国际商会、国际法协会等国际组织倡导并制定出了解释贸易术语的规则。梁乃锋.在国际贸易术语的变化和发展趋势中提到“摘要的第一版于 1923 年出版,内容包括几个国家对下列几种术语的定义: FOB,FAS,FOT或 FOR,Free Delivered,CIF 以及 C&F。摘要的第二版于 1929年出版,内容有了充实,摘录了 35 个国家对上述 6 种术语解释,并予以整理。几乎与此同时的 1928 年,国际法协会在华沙举行会议,制定了关于 CIF 买卖合同的统一规则,共 22条,称为《1928 年华沙规则》。”①经过 1930 年纽约会议、1931 年巴黎会议和 1932 年牛津会议修订为 21 条,定名为《1932 年华沙 -牛津规则》,专门用来解释CIF合同,对于CIF的性质、买卖双方所承担的风险、责任和费用的划分以及货物所有权转移的方式等问题作了比较详细的解释。

(二)国际贸易术语的发展

1、《INCOTERMS 1936》。国际商会首次公布了对国际贸易术语的统一解释,定名为《国际贸易术语解释通则》(即《INCOTERMS 1936》),规则将贸易术语分为 11 种,每一术语订明买卖双方应尽的义务,以供商人自由采用。

2、《1941 年美国对外贸易定义修订本》。1940 年,美国商会、美国进口协会所组成的联合委员会对其在 1919 年发布的《美国对外贸易定义》进行了修订,使买卖双方的责任更加明晰和可操作性,于 1941 年实施,称为《1941 年美国对外贸易定义修订本》,该修订本对 Ex、FOB、FAS、C&F、CIF、ExDock 做详尽解释,得到广泛认可和使用,该惯例一直沿用至今,特别是与美国的贸易中很多贸易商会援引该惯例中的条例作为交易条件。3、1967年国际商会补充了边境交货(DAF)和完税后交货(DDP)两种贸易术语,这次变化主要是由于20世纪50年代末期,针对西欧与东欧国家和前苏联以及东欧国家与前苏联之间盛行边境交货及进口国目的地交货的贸易实务。4、1976年又鉴于航空运输货物的情况日益普遍增订了机场交货(FOB Air Port)术语,适用范围再次扩大。

5、《INCOTERMS 2000》。为使贸易术语更进一步适应世界上无关税区的发展、交易中使用电子讯息的增多以及运输方式的变化,国际商会再次对《国际贸易解释通则》进行修订,并于 1999 年 7 月公布《INCOTERMS 2000》,于 2000 年 1 月 1 日起生效。《INCOTERMS 2000》只对销售合同中买卖双方关系中一些方面加以规定,只涉及与交货有关的事项,包括货进口和出口清关、货物包装的义务、买方受领货物的义务、提供证明各项义务得到了履行的义务等,对于在货物买卖过程中的有关货物所有权和其他产权的转移,违约的后果或由于各种法律阻碍导致的免责事项等不加以规定。6、2010 年 9 月 27日,国际商会正式推出《INCOTERMS 2010 》,并与《INCO-TERMS 2000》并用,新版本已于 2011 年 1 月 1 日正式生效。杨琪在《2010 年国际贸易术语解释通则的变化及贸易术语的合理选择》中提到“相比,

二、国际贸易术语的合理选用

近年来,在我国外贸进出口的业务往来中由于贸易语选用不当造成的贸易纠纷和摩擦越来越严重,因此,在进出口业务中,外贸企业合理的选择国际贸易术语成为促进国际贸易健康发展的重要因素,而选择合理的贸易术语也要考虑多种因素。在我国的对外贸易中,选用贸易术语时,一般要综合考虑以下几个因素。

1、选用价格术语必须体现我国的对外政策:我们必须按照平等互利的原则在双方自愿的基础上选择价格术语。选择双方熟悉的,对买卖双方都较为便利的价格术语,如FOB、CIF、CFR3种价格术语,已经成为各国商人经常使用的价格术语。且双方风险的划分界限是以装运港的船舷为界,这有利于双方履行合同。

2、选择贸易术语应该明确规定选用的版本:在选择之前应该尽可能地了解不同版本的特点,例如《INCOTERMS 2010>既适用于买卖合同的部分领域,切仅适用于货物贸易,对无形贸易并不适用。另外最应该注意的是,《2010年通则》并不能调整合同双方旧合同产生的所有权利和义务,其调整范围十分有限。如李大鹏在《合理地选择贸易术语》中提到“我国进出口商在对外签订合同时,应当尽可能地明确采用的版本,如”CIF INCOTERMS 2000”等③减少纠纷发生的可能。

3、选择贸易术语应选用合适的运输方式:按照贸易术语的国际惯例,每种贸易术语都有其所适用的运输方式。FOB、CFR和CIF术语只适用于海洋运输和内河运输,而不适用于空运、铁路和公路运输。如果合同规定用空运、铁路或公路运送货物,则应选用FCA、CPT或CIP术语。在出口货物中,如果货物是以集装箱运输或多式联运方式运输的,不采用FCA、CPT和CIP术语而,仍使用FOB、CFR或CIF,则会存在将我方的风险,从货交承运人延伸到装运港越过船舷的缺点。例如,出口企业可争取使CFR、CIF或CPT、CIP等术语,而进口企业则可尽力争取FOB、FCA或FAS等术语。如果其中一方无意承担运输或保险责任,尽力选用由对方负责此项责任的术语。如果采用海运的方式,进出口企业最好选用 FOB、CFR、CIF或FAS等适宜水运的贸易术语。而采用陆运时,可选用适合多种运输方式的贸易术语,如CPT、CIP、FCA等。此外,周婷.在《贸易术语的正确使用》中提到”如果进出口双方中的一方有足够的能力安排运输事宜,且经济上又比较划算,在能争取最低运费的情况下,可争取采用自行安排运输的贸易术语。”④例如,出口企业可争取使用CFR、CIF或CPT、CIP等术语,而进口企业则可尽力争取FOB、FCA或FAS等术语。如果其中一方无意承担运输或保险责任,尽力选用由对方负责此项责任的术语。

4、选择贸易术语时要注意合同履行的风险以及保险问题:在国际贸易中,货物一般要经过长途运输,在长途运输过程中可能会遇到各种风险,如自然灾害,意外事故,战争等无法预料和避免的情况时,货物运输的风险会大大加大。因此在选择贸易术语时应该考虑不同时期、不同路线、以及不同地区的运输风险状况,选择风险最小的贸易术语。许群爱在《试论国际贸易术语的选用及风险》中将贸易术语的风险进行排序:从 E 组—F 组一 C 组一 D 组,总的趋势是:卖方的义务负担和风险逐渐加重,而买方的义务负担和 风险则逐渐减轻。⑤

5、选择贸易术语还要考虑货物自身的状况:在长途运输过程中,由于货物自身的特性常常会出现货物受损的状况,这就要求我们在选择贸易术语时候必须考虑货物的储存条件等各方面因素。

总之,在国际贸易实务中,利用国际贸易术语的欺诈形式各式各样,层 出不穷,而不同的欺诈方式对应着不同的防范措施。但不论在国际贸易之间发生何种影响贸易的因素,我们所要做的就是一切尽量都考虑 到可能会发生的问题从而在进行贸易之前都做好相应的对策和规划 把问题都在源头分析透彻,做好应急的准备。其间我们正确选择和巧 妙运用国际贸易术语和正确理解贸易术语将为我们在国际贸易中省 却许多人力物力财力从而为贸易流畅提供一个良好合作的空间,在当 前贸易中许多的惯用法因应为没有落实到位造成了不少的贸易摩擦 这就要我们认真仔细的去了解。

[1]梁乃锋.国际贸易术语的变化和发展趋势[J].产业与科技论坛,2012,06:102-104.[2]杨琪.2010年国际贸易术语解释通则的变化及贸易术语的合理选择[J].经营管理者,2011,05:399-400.[3]邓旭.《2010年国际贸易术语解释通则》的主要变化和发展[J].国际经贸探索,2011,12:61-67.[4]冯智慧.透析国际贸易术语的选用[J].北方经贸,2005,04:96-97.[5]许群爱.试论国际贸易术语的选用及风险[J].科技信息,2010,35:986-987.[6]王旭.从一则案例看国际贸易术语的选用[J].北方经贸,2014,10:4-5.[7]周婷.贸易术语的正确使用[J].进出口经理人,2008,04:46-47.[1]李大鹏.合理地选用贸易术语应注意的一些问题[J].黑龙江对外经贸,2002,03:44-47.

2.国际贸易术语故事记忆 篇二

简要论述了词素层翻译在中医名词术语翻译规范化进程中所起的作用,并进一步探讨了词素层翻译所生成的新造词的.记忆方法问题,旨在提高中医英语学习者的词汇记忆效果.

作 者:张焱 ZHANG Yan  作者单位:陕西中医学院英语系英语专业教研室,陕西,咸阳,712083 刊 名:中国中西医结合杂志  ISTIC PKU英文刊名:CHINESE JOURNAL OF INTEGRATED TRADITIONAL AND WESTERN MEDICINE 年,卷(期):2005 25(6) 分类号:H0 关键词:中医名词术语   词素层翻译   词汇记忆  

★ 中医医学翻译范文

★ 中国文化走向世界作文800字

★ 职场瓶颈故事,“学”会突破

★ 三种途径突破职场瓶颈

★ 中医年终总结

3.国际贸易概念术语 篇三

发布日期:2010-09-07 09:03 共38人浏览[大] [中] [小]

对外贸易(Foreign Trade)

对外贸易亦称“国外贸易”或“进出口贸易”,是指一个国家(地区)与另一个国家(地区)之间的商品和劳务的交换。这种贸易由进口和出口两个部分组成。对运进商品或劳务的国家(地区)来说,就是进口;对运出商品或劳务的国家(地区)来说,就是出口。这在奴隶社会和封建社会就开始产生和发展,到资本主义社会,发展更加迅速。其性质和作用由不同的社会制度所决定。

对外贸易值和与对外贸易量

(一)对外贸易值(Value of Foreign Trade)

对外贸易值是以货币表示的贸易金额。一定时期内一国从国外进口的商品的全部价值,称为进口贸易总额或进口总额;一定时期内一国向国外出口的商品的全部价值,称为出口贸易总额或出口总额。两者相加为进出口贸易总额或进出口总额,是反映一个国家对外贸易规模的重要指标。一般用本国货币表示,也有用国际上习惯使用的货币表示。联合国编制和发表的世界各国对外贸易值的统计资料,是以美元表示的。

把世界上所有国家的进口总额或出口总额用同一种货币换算后加在一起,即得世界进口总额或世界出口总额。就国际贸易来看,一国的出口就是另一国的进口,如果把各国进出口值相加作为国际贸易总值就是重复计算。因此,一般是把各国进出口值相加,作为国际贸易值。由于各国一般都是按离岸价格(FOB即启运港船上交货价,只计成本,不包括运费和保险费)计算出口额,按到岸价格(CIF即成本、保险费加运费)计算进口额。因此世界出口总额略小于世界进口总额。

(二)对外贸易量(Quantum of Foreign Trade)

以货币所表示的对外贸易值经常受到价格变动的影响,因而不能准确地反映一国对外贸易的实际规模,更不能使不同时期的对外贸易值直接比较。为了反映进出口贸易的实际规模,通常以贸易指数表示,其办法是按一定期的不变价格为标准来计算各个时期的贸易值,用进出口价格指数除进出口值,得出按不变价格计算的贸易值,便剔除了价格变动因素,就是贸易量。然后,以一定时期为基期的贸易量指数同各个时期的贸易量指数相比较,就可以得出比较准确反映贸易实际规模变动的贸易量指数。

总贸易与专门贸易

(一)总贸易(General Trade)

总贸易是“专门贸易”的对称,是指以国境为标准划分的进出口贸易。凡进入国境的商品一律列为总进口;凡离开国境的商品一律列为总出口。在总出口中又包括本国产品的出口和未经加工的进口商品的出口。总进口额加总出口额就是一国的总贸易额。美国、日本、英国、加拿大、澳大利亚、中国、原苏联、东欧等国采用这种划分标准。

(二)专门贸易(Special Trade)

专门贸易是“总贸易”的对称,是指以关境为标准划分的进出口贸易。只有从外国进入关境的商品以及从保税仓库存提出进入关境的商品才列为专门进口。当外国商品进入国境后,暂时存放在保税仓库,未进入关境,不列为专门进口。从国内运出关境的本国产品以及进口后经加工又运出关境的商口,则列为专门出口。专门进口额加专门出口额称为专门贸易额。德国、意大利等国采用这种划分标准。

直接贸易与间接贸易

(一)直接贸易(Direct Trade)

直接贸易是“间接贸易”的对称,是指商品生产国与商品消费国直接卖买商品的行为。

(二)间接贸易(Indirect Trade)

间接贸易是“直接贸易”的对称,是指商品生产国与商品消费国通过第三国进行卖买商品的行为。其中,生产国是间接出口;消费国是间接进口;第三国是转口。转口贸易(Entrepot Trade)是指生产国与消费国之间通过第三国所进行的贸易。即使商品直接从生产国运到消费国去,只要两者之间并未直接发生交易关系,而是由第三国转口商分别同生产国与消费国发生的交易关系,仍然属于转口贸易范畴。

有形贸易与无形贸易

(一)有形贸易(Visible Trade)

有形贸易是“无形贸易”的对称,指商品的进出口贸易。由于商口是可以看得见的有形实物,故商品的进出口被称为有形进出口,即有形贸易。国际贸易中的有形商品种类繁多,为便于统计,联合国秘书处于1950年起草了“联合国国际贸易标准分类”,分别在1960年和1974年进行了修订。在1974年的修订本里,把国际贸易商品共分为10大类、63章、233组、786个分组和1924个基本项目。这10类商品分别为:食品及主要供食用的活动物(0);饮料及烟类(1);燃料以外的非食用粗原料(2);矿物燃料、润滑油及有关原料(3);动植物油脂及油脂(4);未列名化学品及有关产品(5);主要按原料分类的制成品(6);机械及运输设备(7);杂项制品(8);没有分类的基他商品(9)。在国际贸易中,一般把0到4类商品称为初级产品,把5到8类商品称为制成品。

(二)无形贸易(Invisible Trade)

无形贸易是“有形贸易”的对称,指劳务或其他非实物商品的进出口而发生的收入与支出。主要包括:(1)和商品进出口有关的一切从属费用的收支,如运输费、保险费、商品加工费、装卸费等;(2)和商品进出口无关的其他收支,如国际旅游费用、外交人员费用、侨民汇款、使用专利特许权的费用、国外投资汇回的股息和红利、公司或个人在国外服务的收支等。以上各项中的收入,称为“无形出口”;以上各项中的支出,称为“无形进口”。

4.国际贸易术语解释通则 篇四

《国际贸易术语解释通则》(International Rules for the Interpretation of Trade Terms)是国际商会为统一各种贸易术语的不同解释于1936年制订的,命名为《1936年国际贸易术语解释通则》(《INCOTERMS 1936》)。随后,为适应国际贸易实践发展的需要,国际商会先后于1953年、1967年、1976年、1980年和1990年进行过多次修订和补充,其中,1990年国际商会为使贸易术语能适应日益广泛使用的电子数据交换(EDI)和不断革新的运输技术变化的需要对该通则作了全面的修订。

为使贸易术语更进一步适应世界上无关税区的发展、交易中使用电子讯息的增多以及运输方式的变化,国际商会再次对《通则》进行修订,并于1999年9月公布《2000年国际贸易术语解释通则》,简称《INCOTERMS 2000》(以下简称《2000年通则》)。《2000年通则》于2000年1月1日起生效。《2000年通则》的适用范围: 《2000年通则》明确了适用范围,该《通则》只限于销售合同当事人的权利、义务中与交货有关的事项。其货物是指“有形的”货物,不包括“无形的”货物,如电脑软件等。《通则》只涉及与交货有关的事项,如,货物的进口和出口清关,货物的包装,买方受领货物的义务、以及提供履行各项义务的凭证等,不涉及货物所有权和其它产权的转移、违约、违约行为的后果以及某些情况的免责等。有关违约的后果或负责事项,可通过销售合同中其它条款和适用的法律来解决。

《2000年通则》指出,该《通则》是一套国际商业术语,适用跨国境的货物销售,也可用于国内市场的货物销售合同,在此情况下,通则中有关术语的A2,B2条款及任何与进出口有关条款的规定则无作用。该《通则》还明确,如合同的当事人在签订销售合同时,表示按《通则》规定办理,为避免引起不必要的纠纷,应在合同中明确使用的版本,即应在合同中规定:按《2000年通则》的规定办理。《2000年通则》的主要变化

《2000年通则》与《1990年通则》相比变化不大。《2000年通则》仍采用《1990年通则》的结构,共有13种贸易术语,分为4个基本不同类型。第一组为“E组”(EXW);第二组为“F组”(DAF、FAS、FOB);第三组为“C组”(CFR、CIF、CPT和CIP);第四组为“D组”(DAF、DES、DEQ、DDU和DDP)。与《1990年通则》相同,在《2000年通则》中,13种术语项下买卖双方的义务均采用10个项目列出,但不采用原来卖方和买方的义务分别列出的规定,而是采用买卖双方义务合在同一标题下,即在卖方义务的每一个项目中“对应”买方在同一项目中的义务,这种规定使术语查阅更加方便,一目了然。

《2000年通则》在以下两个方面做了实质性的变更: 1.在FAS和DEQ术语下,办理清关手续和交纳关税的义务 《2000年通则》指出,清关手续由所在国的一方或其他代表办理,通常是可取的。因此,出口商应办理出口清关手续,进口商应办理进口清关手续。而《1990年通则》中的FAS术语要求买方办理货物的出口清关手续,DEQ术语要求卖方办理货物的进口清关手续,这种办理进出口清关手续的规定与上述原则不一致。因此,《2000年通则》中的FAS和DEQ术语将办理出口和进口清关手续的义务分别改变为由卖方或买方办理。这种改变更为合理、办理更加方便。而表示卖方承担最小和最大义务的EXW和DDP两种术语未做改动,EXW术语仍规定由买方办理出口清关手续的义务,DDP术语的字面含义为完税交货(Delivered Duty Paid),采用该术语即表示由卖方办理进口清关手续并交纳全部相关费用。

在《2000年通则》中明确了“清关”的概念,“清关”是指无论何时,当卖方或买方承担将货物通过出口国或进口国海关时,不仅包括交纳关税或其它费用,而且还包括履行一切与货物通过海关办理有关的行政事务的手续以及向当局提供必要的信息并交纳相关费用。该《通则》还指出,现在有些地区,如欧盟内部或其它自由贸易区规定,对进出口货物不必办理报关手续,并全部或部分免征关税。为此,《通则》在相关的A2和B2(许可证、其它许可和手续)以及A6和B6(费用划分)条款都加入“在需要办理海关手续时(where applicable)”的用语,据此,明确了对这些无关税区的进出口货物,在无需办理海关手续的情况下,即可免除买卖双方办理进、出口清关手续,交纳有关的关税、捐款和其它费用的义务。

2.在FCA术语下,装货与卸货的义务

《2000年通则》中的FCA术语删去了有关运输方式的区别以及集装箱货和非集装箱货的区别,规定FCA术语可适用于各种运输方式,包括多式联运。《通则》并指出,FCA术语卖方对交货地点的选择,会影响在该地点装货和卸货的义务。如卖方在其货物所在地交货,卖方应负责装货,如卖方在任何其它地点交货,卖方不负责卸货,即当货物在卖方运输工具上,尚未卸货,而将货物交给买方指定或卖方选定的承运人或其它人支配,交货即算完成。

此外,《2000年通则》还对“承运人”的含义作了解释,“承运人”是指在运输合同中,通过铁路、公路、空运、海运、内河运输或上述运输的联合方式承担履行运输或承担办理运输业务的任何人。可见,FCA术语适用的范围很广,在国际贸易中将发挥越来越大的作用。《2000年通则》中的贸易术语

在《2000年通则》中,根据卖方承担义务的不同,将13种贸易术语划分为下列四组: E组(启运):

本组仅包括EXW(工厂交货)一种贸易术语。

当卖方在其所在地或其它指定的地点(如工厂、工场或仓库等)将货物交给买方处置时,即完成交货。卖方不负责办理货物出口的清关手续或将货物装上任何运输工具。EXW术语是卖方承担责任最小的术语。F组(主要运费未付): 本组包括FCA(货交承运人)、FAS(装运港船边交货)和FOB(装运港船上交货)三种贸易术语。在采用装运地或装运港交货条件成交而主要运费未付的情况下,即要求卖方将货物交至买方指定的承运人时,应采用F组术语。

按F组术语签订的销售合同是属于装运合同。在F组术语中,FOB术语的风险划分为C组中的CFR和CIF术语是相同的,均以装运港船舷为界。“船舷为界”是一种历史遗留的规则,由于其界限分明,易于理解与接受,故一直在沿用。但随着运输技术的变化,在使用集装箱运输、多式联运和滚装运输方式时,再使用以“船舷为界”已没有实际意义。对此问题过去曾引起国际贸易的有关人士多次争议,建议取消这种不切实际的规定。但也有人认为,这种规定已为从事国际贸易的商人们所深知,坚持要保留这种传统的规定。对此,《2000年通则》采取了折衷的规定,即对以“船舷为界”的规定未做改动。对FOB、CFR和CIF术语仍规定买卖双方承担货物灭失或损坏的一切风险,以货物在指定的装运港超过船舷为界。但同时又规定,如合同当事人无意采用越过船舷交货,可相应的采用FCA、CPT和CIP术语。C组(主要运费已付):

本组包括CFR(成本加运费)、CIF(成本、保险费加运费)、CPT(运费付至目的地)和CIP(运费/保险费付至目的地)四种贸易术语。

在采用装运地或装运港交货条件而主要运费已付的情况下,则采用C组贸易术语。按此类术语成交,卖方必须订立运输合同,并支付运费,但对货物发生灭失或损坏的风险以及货物发运后发生事件所产生的费用,卖方不承担责任。C组术语包括两个“分界点”,即风险划分点与费用划分点是分离的。按C组术语签订的销售合同是属于装运合同。从上述可以看出,C组术语和F组术语具有相同的性质,即卖方都是在装运国或发货国完成交货义务。因此,按C组术语和F组术语订立的销售合同都是属于装运合同。《2000年通则》指出,装运合同的特点是卖方要支付将货物按照惯常航线和习惯方式运至约定地点所需的通常运输费用,而货物灭失或损坏的风险以及货物以适当方式交付运输之后所产生的额外费用则应由买方承担。D组(到达): 本组包括DAF(边境交货)、DES(目的港船上交货)、DEQ(目的港码头交货)DDU(未完税交货)和DDP(完税后交货)五种贸易术语。采用D组术语,卖方应负责将货物运至边境或目的的港(port)或进口国内约定目的地(Place)或点(point),并承担货物运至该地以前的全部风险和费用。按D组术语订立的销售合同是属于到货合同。

在《2000年通则》中,对各种贸易术语采用上述分类排列方法,更为科学和合理,使人一目了解,便于理解和使用。()

国际贸易术语解释通则

(一)工厂交货(EXW)本术语英文为“EX Works(… 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。(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入照管。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。(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。(四)船上交货(FOB)本术语英文为“ Free on Boaro(… 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。

(五)成本加运费(CFR或 c&F)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。(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(关税已付)(……指定目的港)”。本术语指卖方履行如下义务,将其备好的货物,在指定目的港的码头,办理进口结关后,交付给买方,而且卖方须承担所有风险和费用,包括关锐、捐税和其他交货中出现的费用。本术语适用于海运或内河运输。(十二)未完税交货(DDU)本术语的英文为“Delivered Duty Unpaid(… named placofdestination)”,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 ofdestination)”,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。()

贸易术语在国际贸易中有何作用? 贸易术语在国际贸易中的作用,有下列几个方面:

(一)有利于买卖双方洽商交易和订立合同

由于每种贸易术语都有其特定的含义,因此,买卖双方只要商定按何种贸易术语成交,即可明确彼此在交接货物方面所应承担的责任、费用和风险。这就简化了交易手续,缩短了洽商交易的时间,从而有利于买卖双方迅速达成交易和订立合同。

(二)有利于买卖双方核算价格和成本

由于贸易术语表示价格构成因素,所以,买卖双方确定成交价格时,必然要考虑采用的贸易术语中包含哪些从属费用,这就有利于买卖双方进行比价和加强成本核算。

(三)有利于解决履约当中的争议 买卖双方商订合同时,如对合同条款考虑欠周,使某些事项规定不明确或不完备,致使履约当中产生的争议不能依据合同的规定解决,在此情况下,可以援引有关贸易术语的一般解释来处理。因为,易术语的一般解释已成为国际惯例,它是大家所遵循的一种类似行为规范的准则。

5.13种国际贸易术语解释 篇五

一、E组

1:EXW

---工厂交货(---指定地点)。是指卖方将货物从工厂(或仓库)交付给买方,除非另有规定,卖方不负责将货物装上买方安排的车或船上,也不办理出口报关手续。买方负担自卖方工厂交付后至最终目的地的一切费用和风险。如买方不能直接或间接的办理货物出口报关手续时,则不宜采用此贸易方式。EXW是卖方责任最小的贸易术语。

二、F组

2:FCA,即货交承运人(……指定地点)。此术语是指卖方必须在合同规定的交货期内在指定地点将货物交给买方指定的承运人监管,并负担货物交由承运人监管前的一切费用和货物灭失或损坏的风险。需要说明的是,交货地点选择对于在该地点装货和卸货的义务会产生影响。若卖方在其所在地交货,则卖方应负责装货;若卖方在任何其他地点交货,卖方不负责卸货,即使货物在卖方的运输工具上,尚未卸货,卖方只要将货物交给买方指定的承运人或其他人或由卖方选定的承运人或其他人处置时,交货即算完成。当卖方将货物交给承运人照管,并办理了出口结关手续,就算履行了其交货义务。

3:FA S---装运港船边交货(---指定装运港)。是指卖方将货物运至指定装运港的船边或驳船内交货,并在需要办理海关手续时,办理货物出口所需的一切海关手续,买方承担自装运港船边(或驳船)起的一切费用和风险。

4:FOB-装运港船上交货(---指定装运港)。

该术语规定卖方必须在合同规定的装运期内在指定的装运港将货物交至买方指定的船上,并负担货物越过船舷以前为止的一切费用和货物灭失或损坏的风险。

三、C组

5:CFR(-成本加运费(---指定目的港)。是指卖方必须自阿合同规定的装运期内,在装运港将货物交至运往指定目的港的船上,负担货物越过船舷以前为止的一切费用和货物灭失或损坏的风险,并负责租船订舱,支付至目的港的正常运费。

6:CIF---成本加保险费、运费(---指定目的港)。

是指卖方必须在合同规定的装运期内在装运港将货物交至运往指定目的港的船上,负担货物越过船舷以前为止的一切费用和货物灭失或损坏的风险并办理货运保险,支付保险费,以及负责租船订舱,支付从装运港到目的港的正常运费。

7:CPT运费付至(---指定目的地)。是指卖方支付货物运至指定目的地的运费,在货物被交由承运人保管时,货物灭失或损坏的风险,以及由于在货物交给承运人后发生的事件而引起的额外费用,即从卖方转移至买方。

8:CIP-运费保险费付至(---指定目的地)。是指卖方支付货物运至目的地的运费,并对货物在运输途中灭失或损坏的买方风险取得货物保险,订立保险合同,支付保险费用,在货物被交由承运人保管时,货物灭失或损坏的风险,以及由于在货物交给承运人后发生的 事件而引起的额外费用,即从卖方转移至买方 四:D组

9:DAF边境交货(---指定地点)。

是指卖方将货物运至买方指定的边境地点,将仍处于交货的运输工具上尚未卸下的货物交付买方,并办妥货物出口清关手续,承担将货物运抵边境上的指定地点所需的一切费用和风险,此地点为毗邻边境的海关前,包括出口国在内的任何国家边境(含过境国)。进口清关手续则由买方办理。

10:DES-目的港船上交货(---指定目的港)。是指卖方将货物运至买方指定目的港的船上,并交给买方,但不办理进口清关手续,卖方负担将货物运抵指定卸货港为止的一切费用和风险,买方负担货物从船上开始卸货期的一切费用和风险。

11:DEQ-目的港码头交货(---指定目的港)。是指将货物交付给买方,但不办理货物进口清关手续,卖方负担将货物运抵卸货港并卸至码头为止的一切费用与风险。买方则负担随后的一切费用和风险。12:DDQ进口国未完税交货(---指定目的地)。是指卖方将货物运至进口国指定的目的地交付给买方,不办理进口手续,也不从交货的运输工具上将货物卸下,即完成交货。卖方应该承担货物运至指定目的地为止的一切费用与风险,不包括在需要办理海关手续时在目的地进口应缴纳的任何“税费”(包括办理海关手续的责任和风险,以及交纳手续费、关税、税款和其他费用)。买方必须承担此项“税费”和因其未能及时办理货物进口清关手续而引起的费用和风险。

13:DDP-进口国完税后交货(---指定目的地)。是指卖方将货物运至进口国指定地点,将在交货运输工具上尚未卸下的货物交付给买方,卖方负责办理进口报关手续,交付在需要办理海关手续时在目的地应缴纳的任何进口“税费”。卖方负担将货物交付给买方前的一切费用和风险。如卖方无法直接或间接的取得进口许可证时不宜采用该术语。DDP是卖方责任最大的贸易术语。E、F、C、D四组13种术语的解释

1、对EXW术语的解释(发货合同)

即工厂交货(„„指定地点)。是指卖方在其所在地(如工场、工厂或仓库等)将备妥的货物交付买方,以履行其交货义务。

掌握:EXW术语是卖方承担责任、费用和风险最小的一种贸易术语。EXW术语适用于各种运输方式。

2、F组术语:FCA;FAS;FOB(主要运费未付术语)

(1)FCA含义,即货交承运人(„„指定地点)。此术语是指卖方在指定地点将货物交给买方指定的承运人,当卖方将货物交给承运人照管,并办理了出口结关手续,就算履行了其交货义务。适用于所有运输方式(2)对FAS术语的解释,即装运港船边交货(„„指定装运港)。

根据《通则》的解释,卖方要在规定的交货期内将符合合同规定的货物交到约定的装运港买方指派的船只边,在此完成交货任务,买卖双方负担的费用和风险都以船边为界。仅适用于海运或内河运输

(3)对FOB术语的解释)装运港船上交货(„„指定装运港)。卖方应在约定的装运港将货物装到买方指定的船上,当货物越过船舷后,卖方即履行了他的交货义务。适用于江海运输

3、C组术语:CFR;CIF;CPT;CIP(主要运费已付术语)

(1)CFR术语的解释,即成本加运费(„„指定目的港),又称运费在内。此术语后面接的是目的港,是指卖方必须负担货物运至约定目的港所需的成本和运费。适用于江海运输.(2)CIF术语的解释 即成本加保险费、运费(„指定目的港)

CIF后面接的是目的港,是指卖方必须负担货物运至约定目的港所需的成本、运费和保险费。适用于江海运输

(3)对CPT术语的解释 即运费付至(„指定目的地)。按此术语成交卖方应向其指定的承运人交货,支付将货物运至目的地的运费,办理出口清关手续。买方承担交货之后的一切风险和费用。适用于各种运输方式,包括多式联运。

(4)对CIP术语的解释 即运费、保险费付至(„„指定目的地)。适用于各种运输方式包括多式联运。

4、D组术语:DAF;DES;DEQ;DDU;DDP(1)对DAF术语的解释,为边境交货(„„指定地点)。是指卖方须在边境指定地点和具体交货地点,在毗邻国家海关边界前,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,办妥货物出口清关手续,即完成交货,卖方承担货物交给买方处置前的风险和费用。适用于边界交货的各种运输方式

(2)对DES术语的解释 即目的港船上交货(„„指定目的港)。是卖方应将货物运至指定的目的港,在目的港船上交给买方处置,即完成交货。卖方承担在目的港卸货之前的一切费用和风险,买方则承担船上货物交由其处置时起的一切费用和风险,其中包括卸货费和办理货物进口的清关手续。DES术语适用于海运或内河运输

(3)对DEQ术语的解释 即目的港码头交货(„„指定目的港)。是指卖方在指定的目的港码头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港并卸至码头的一切风险和费用,但不负责办理进口清关手续。

DEQ适用于海运或内河运输。

(4)对DDU术语的解释 即未完税交货(„„指定目的地)。是指卖方在指定的目的地将货物交给买方,不办理进口手续,也不从交货的运输工具上将货物卸下,即完成交货。卖方应承担将货物运至指定目的地的一切费用和风险,但不负责卸货。DDU术语适用于各种运输方式

(5)对DDP术语的解,即完税后交货(„„指定目的地)。是指卖方在指定的目的地,办理进口清关手续,将在运输工具上尚未卸下的货物交给买方,即完成交货。卖方须承担将货物运至目的地的一切风险和费用,办理进口清关手续,交纳进口“税费”。DDP术语是卖方承担责任、费用和风险最大的一种术语。DDP术语适用于各种运输方式 《国际贸易术语》练习题 单项选择题

1.下列价格条件中,装运时间早于交货时间的是(B)A.CIF B.DEQ C.FOB D.FCA 2.CIF与DES的区别,除了交货地点和交货方式不同外,(C)A.只有风险划分的界限不同; B.只有费用的负担不同; C.风险划分的界限和费用的负担都不同 D.适用的运输方式不同;

3.根据《2000通则》的解释,适用于各种运输方式的是(A)A.FCA B.FAS C.FOB 4.《2000通则》C组贸易术语与其他组的贸易术语的重要区别之一是(C)A.风险划分的地点不同 B.交货地点不同 C.风险划分的地点与费用相分离。

5.CIF合同的货物在装船后因火灾被焚,应由(B)A.卖方负责损失; B.买方负责请求保险公司赔偿; C.卖方负责请求保险公司赔偿;

6.就卖方承担的风险而言(A)A.CIF=CFR=FOB B.CIF>CFR>FOB

7.《2000年国际贸易术语解释通则》中,卖方承担义务最小的术语是(D)。A.CIF B.FOB C.DAF D.EXW 8.《联合国国际货物买卖合同公约》在风险转移方面采取(B)原则。A.以合同订立时间确定风险转 B.以交货时间确定风险转移 C.以所有权转移时间确定风险转移 D.以买方实际控制货物时间确定风险转移 9.我国在国际贸易中常用的贸易术语是(A)。A FOB、CIF、CFR B.FOB、DAF、CIP C.CIF、DAF、CPT D.CHR、DAF、EXW 10《2 000年国际贸易术语解释通则》对贸易术语分类的标准是(B)A英文字母顺序 B 卖方承担义务大小 C 交货方式 D 交货地点

11.根据《2000年国际贸易术语解释通则》,CFR条件下货物风险转移的界限是(C)A 货交承运人 B 货交收货人 C 货物在装运港越过船舷 D 货物到达目的地

12.在国际贸易中用来表明商品的成交价格构成以及货物交接过程中划分交易双方风险、责任和费用的专门用语称(B)。

A.国际贸易惯例B.贸易术语C.价格术语D.贸易条件

13.《国际贸易术语解释通则》是由(B)制定。A国际法协会 B.国际商会 C.联合国贸易署 D.联合国欧洲经济委

14.专门解释CIF术语的国际贸易惯例是(B)A.《1990年国际贸易术语解释通则》 B.《1932华沙一牛津规则 C.《1941美国对外贸易定义修订本》D.《联合国国际货物销售合同公约》 15.包括术语最多、运用最广泛、影响最大的有关贸易术语的惯例是(B)。A.《华沙—牛津规则》 B.《国际贸易术语解释通则》 C.《跟单信用证统一惯例》 D.《国际货物销售合同公约》

16.《2000通则》于(A)生效。A.2000年1月1日 B.2000年7月1日 C.1999年10月1日 D.1999年9月13日

17.《2000通则》中买方责任最大的贸易术语是(A)。A.EXW B.CIF C.DEQ D.DDP 18.《2000通则》中卖方责任最大的贸易术语是(D)。A.EXW B.FOB C.DAF D.DDP 19.由卖方订立运输契约但不承担货物装运后的风险,这类贸易术语属(C)。A.E组 B.F组 C.C组 D.D组

20.按照F组术语成交,从交货地至目的地的运费由(B)负担。A.卖方B.买方 C.承运人 21.按照C组术语成交,货物主运输的风险由(B)负担。A.卖方 B.买方C.承运人

22.按照D组术语成交,货物运抵指定进口国交货地的一切责任由(A)负担。A .卖方 B.买方C.承运人D.保险公司

23.《2000通则》中买方有义务办理出口的是(A),卖方有义务办理进口的是(D)。A.EXW B.CIF C.DEQ D.DDP 多项选择题

1.贸易术语的两重性表现为(BD)。

A.反映商品的生产成本B.表示商品成交价格的构成因素 C.说明商品的成交条件D.说明商品的交货条件E.说明商品的贸易

2.FOB、CIF、CFR的主要区别是(CD)

A. 风险划分的界限不同; B.交货地点不同;

C. 买卖双方承担的责任不同; D.买卖双方承担的费用不同; E.所订合同的性质不同; 3.按(A)贸易术语签订的合同属启运合同,按(BC)贸易术语签订的合同属装运合同,按(D)贸易术语签订的合同属到达合同。A.E组 B.F组 C.C组 D.D组 4.“运费付至„”是(ADE)。

A.CPT B.到达类术语 C.主要运费未付类术语 D.主要运费已付类术语 E.卖方负责订立运输契约 5.《美国对外贸易定义修订本》与《2000通则》的解释明显不同的贸易术语是(BC)A.EXW B.FOB C.FAS D.CFR E.CIF 6.FOB与FCA相比较,其主要区别有(ABC)不同。A.适用运输方式 B.风险划分界限 C.交货地点 D.出口清关手续及其费用的承担不同

7.DEQ属于(BE)术语。A.E组 B.D组 C.主要运费已付类 D.主要运费未付类 E.到达类 8.F组术语包括(ABC)A.货交承运人 B.装运港船边交货 C.装运港船上交货 D.目的港码头交货 E.目的港船上交货

9.以下贸易术语中,属于装运合同的术语是(BCE)A、EXW B、CIF C、FOB D、DDU E、CFR 10.出口业务中,如果货物以集装箱、滚装船或多式联运方式运输,下列术语中,宜采用(CDE)A.FOB B.CIF C.FCA D.CIP E.CPT 11.下列是我某公司业务员的进口报价,(CD E)是正确的

A.USD58/PER METRIC TON CIF LONDON B.USD58/PER METRIC TON FCA SHANGHAI C.USD58/PER METRIC TON FOB LONDON D.USD58/PER METRIC TON CIF SHANGHAI E.USD58/PER METRIC TON FCA LINER TERMS LONDON

12、在按FOB条件成交时,如果买方不愿意承担装货费用,他可以要求采用(CD)A.FOB Liner Terms B.FOB Under Tackle C.FOB Stowed D.FOB Trimmed.三、判断题

1.按CIF EX Ship’s Hold New York条件成交,卖方应负担自装运港至纽约港的一切风险和费用。(F)2.贸易术语及解释它的惯例同时产生于国际贸易实践。(F)4.国际贸易中的习惯做法就是国际贸易惯例。(F)6.《美国对外贸易定义修订本》主要在美洲国家使用。(T)3.按CFR Landed Singapore成交,货物在新加坡港的卸货费及进口报关费应由卖方负担 F 5.国际贸易惯例的适用是无条件的、强制的,贸易合同的规定不允许与有关国际贸易惯例的规定相违背。F 7.在DES条件下,卖方不仅要负担正常的运输、保险费、还要负担诸如转船、绕航等产生的额外费用。T 9.用CIF Landed Shang Hai 术语签订进口散装小麦合同,()卖方在上海港交货。()

四、名词解释 国际贸易术语

象征性交货 国际贸易惯例

五、简答题

1.比较CIF和DES的异同点。2.什么是贸易术语的两重性?3.国际贸易惯例具备法律拘束力的条件是什么?不具备法律拘束力的条件是什么?4.为什么“出口CIF,进口FOB”有一定合理之处?5.在什么条件下,用FCA取代FOB更为适宜?

六、案例分析题

A国一公司向B国一公司出口泰国香米,并签订了FOB合同。A国公司在装船前向检验机构申请检验,检验结果是货物符合合同的质量要求。A国公司在装船后及时向B国公司发出装船通知,但在海上航行中由于海浪过大,大米被海水浸泡,质量降低。货物到达目的港后,B国公司要求A国公司赔偿差价损失。问:A国公司是否应该对上述损失负责?如果本合同以CIF术语或CFR术语成交,大米被海水浸泡的风险损失又分别由谁承担?

答案要点:卖方不应对货物在运输过程中遭受的风险损失负责。该风险应该由买方承担。根据Inconterms2000的规定,在FOB术语中,卖方只承担货物越过船舷之前的风险,货物越过船舷之后的风险由买方承担,除非卖方在交货时货物不符合合同要求。如以CIF或CFR术语成交,卖方也同样不对货物在运输过程中遭受的风险损失负责。根据Inconterms2000的规定,在CIF或CFR 术语中,卖方也只承担货物越过船舷之前的风险,货物越过船舷之后的风险也由买方承担,除非卖方在交货时货物不符合合同要求。2.我外贸E公司以FOB中国口岸价与香港w公司成交钢材一批,港商即转手以CFR釜山价售给韩国H公司。港商来信用证价格为FOB中国口岸,要求货运釜山,并在提单表明“运费预付”。试分析港商为什么这样做?我们应如何处理?

答:港商是为了简化向韩商的交货手续或企图将运费转嫁给出口方。若运至釜山的运费由港商负担,我方可以接受,具体做法可采取:(1)港商将运费汇交我公司;(2)或在信用证内加列允许受益人超支运费条款;(3)由港商将运费付给船公司,并从船公司得到确认后,我方照办。

3.我某外贸公司CIF伦敦向英商出售一批货物。卖方在规定的装运期内装船并取得提单。货物航行中时逢埃以战争爆发,苏伊士运河关闭,只能绕道非洲南端。事后买方就航行途中发生的绕航费用、货物湿损以及未能按预计时间到达向我方提出索赔。问我方是否应当赔偿?

6.国际贸易术语故事记忆 篇六

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;

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