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国际贸易术语及比较

發(fā)布時(shí)間：2023/12/15 综合教程 31 生活家

生活随笔收集整理的這篇文章主要介紹了国际贸易术语及比较小編覺得挺不錯(cuò)的,現(xiàn)在分享給大家,幫大家做個(gè)參考.

國際貿(mào)易術(shù)語比較圖表及常見術(shù)語

組別	共同特征	術(shù)語名稱	交貨地點(diǎn)	風(fēng)險(xiǎn)轉(zhuǎn)移	運(yùn)輸	保險(xiǎn)	運(yùn)輸方式
E組啟動(dòng)術(shù)語	賣方責(zé)任最小賣方責(zé)任最大	EXW（工廠交貨）	賣方工廠	交貨時(shí)	買方	買方	內(nèi)陸交貨
F組主運(yùn)費(fèi) 未付術(shù)語	買方訂立運(yùn)輸合同支付主運(yùn)費(fèi) 合同屬于裝運(yùn)合同	FCA（貨交承運(yùn)人）	交承運(yùn)人	交貨時(shí)	買方	買方	各種運(yùn)輸
		FAS（船邊交貨）	裝港船邊	交貨時(shí)			海運(yùn)內(nèi)河
		FOB（船上交貨）	裝港船上	裝港船舷			海運(yùn)內(nèi)河
C組主運(yùn)費(fèi) 已付術(shù)語	賣方訂立運(yùn)輸合同支付主運(yùn)費(fèi) 合同屬于裝運(yùn)合同風(fēng)險(xiǎn)劃分與費(fèi)用劃分點(diǎn)分離	CFR（成本加運(yùn)費(fèi)）	裝港船上	裝港船舷	賣方	買方	海運(yùn)內(nèi)河
		CIF（成本運(yùn)費(fèi)保險(xiǎn)費(fèi)）	裝港船上	裝港船舷		賣方	海運(yùn)內(nèi)河
		CPT（運(yùn)費(fèi)付至）	交承運(yùn)人	交貨時(shí)		買方	各種運(yùn)輸
		CIP（運(yùn)費(fèi)保險(xiǎn)費(fèi)付至）	交承運(yùn)人	交貨時(shí)		賣方	各種運(yùn)輸
D組達(dá)到術(shù)語	賣方將貨物運(yùn)輸?shù)侥康牡?br />承擔(dān)貨物運(yùn)輸?shù)皆摰氐囊磺酗L(fēng)險(xiǎn)和費(fèi)用，合同屬于到達(dá)合同	DAF（邊境交貨）	邊境指定地點(diǎn)	交貨時(shí)	賣方	賣方	陸上運(yùn)輸
		DES（目的港船上交貨）	目的港船上	交貨時(shí)			海運(yùn)內(nèi)河
		DEQ（目的港碼頭交貨）	目的港碼頭	交貨時(shí)			海運(yùn)內(nèi)河
		DDU（未完稅交貨）	指定目的地	交貨時(shí)			各種運(yùn)輸
		DDP（完稅交貨）	指定目的地	交貨時(shí)			各種運(yùn)輸

2000通則和2010通則的主要區(qū)別：

INCOTERMS 2010于2011年1月1日起正式實(shí)施，2010與2000相比主要變化有：

1.貿(mào)易術(shù)語的數(shù)量由原來的13種變?yōu)?1種。

2.刪除INCOTERMS2000中四個(gè)D組貿(mào)易術(shù)語，即DDU (Delivered Duty Unpaid)、DAF (Delivered At Frontier)、DES (Delivered Ex Ship)、DEQ (Delivered Ex Quay)，只保留了INCOTERMS2000D組中的DDP（Delivered Duty Paid ）。

3.新增加兩種D組貿(mào)易術(shù)語，即DAT （Delivered At Terminal ）與DAP（Delivered At Place ）。

DAT和DAP(指定目的地和指定地點(diǎn)交貨)，取代了DAF，DES，DEQ和DDU而實(shí)現(xiàn)的。

所謂DAT和DAP術(shù)語，是“實(shí)質(zhì)性交貨”術(shù)語，在將貨物運(yùn)至目的地過程中涉及的到所有費(fèi)用和風(fēng)險(xiǎn)由賣方承擔(dān)。

此術(shù)語適用于任何運(yùn)輸方式，因此也適用于各種DAF，DES，DEQ以及DDU以前被使用過的情形。

4. 11種貿(mào)易術(shù)語的分類：

2000通則中的13種術(shù)語按術(shù)語縮寫首字母分成四組，即E組（EXW），F(xiàn)組，C組以及D組。

這種分類反映了賣方對于買方的責(zé)任程度。FCA，或者適用國內(nèi)貿(mào)易的EXW，利用交貨的完成以及在盡可能早的時(shí)間把風(fēng)險(xiǎn)轉(zhuǎn)移給買方從而賦予賣方最少的責(zé)任。相反地，D組術(shù)語，或者說“實(shí)質(zhì)性交貨”術(shù)語，利用交貨的完成以及在盡可能晚的時(shí)間把風(fēng)險(xiǎn)轉(zhuǎn)移給買方從而賦予賣方最多的責(zé)任。

這種分類仍然很重要，尤其是在當(dāng)事人對2010通則中的中11種貿(mào)易術(shù)語作出選擇時(shí)。然而，2010通則將這11種術(shù)語分成了截然不同的兩類。

第一類包括那些適用于任何運(yùn)輸方式，包括多式運(yùn)輸?shù)钠叻N術(shù)語。EXW，F(xiàn)CA，CPT，CIP，DAT，DAP和DDP術(shù)語這類。這些術(shù)語可以用于沒有海上運(yùn)輸?shù)那樾巍?/p>

但要謹(jǐn)記，這些術(shù)語能夠用于船只作為運(yùn)輸?shù)囊徊糠值那樾危灰谫u方交貨點(diǎn)，或者貨物運(yùn)至買方的地點(diǎn)，或者兩者兼?zhèn)洌L(fēng)險(xiǎn)轉(zhuǎn)移。

第二類，實(shí)際上包含了比較傳統(tǒng)的只適用于海運(yùn)或內(nèi)河運(yùn)輸?shù)?種術(shù)語。

這類術(shù)語條件下，賣方交貨點(diǎn)和貨物運(yùn)至買方的地點(diǎn)均是港口，所以“唯海運(yùn)不可”就是這類術(shù)語標(biāo)簽。FAS，F(xiàn)OB，CFR，CIF屬于本類術(shù)語。

5. 國內(nèi)和國際貿(mào)易術(shù)語

貿(mào)易術(shù)語在傳統(tǒng)上被運(yùn)用于表明貨物跨越國界傳遞的國際銷售合同。

然而，世界上一些地區(qū)的大型貿(mào)易集團(tuán)，像東盟和歐洲單一市場的存在，使得原本實(shí)際存在的邊界通關(guān)手續(xù)變得不再那么有意義。

因此，2010通則的編撰委員會(huì)認(rèn)識到這些術(shù)語對國內(nèi)和國際銷售合同都是適用的；所以，2010通則在一些地方作出明確說明，只有在適用的地方，才有義務(wù)遵守出口/進(jìn)口所需的手續(xù)。

兩方面的發(fā)展使國際商會(huì)確信在這個(gè)方向上作一個(gè)改動(dòng)是適時(shí)的。

首先，一個(gè)強(qiáng)有力的證據(jù)就是事實(shí)上很多交易者將通則普遍運(yùn)用于純粹的內(nèi)貿(mào)合同。

另一個(gè)原因就是在美國人們更愿意選擇通則而不是統(tǒng)一商法典裝運(yùn)和交貨條款運(yùn)用于國內(nèi)貿(mào)易。

6.使用指南

每一種2010通則中的術(shù)語在其條款前面都有一個(gè)使用指南。

指南解釋了每種術(shù)語的基本原理：何種情況應(yīng)使用次術(shù)語；風(fēng)險(xiǎn)轉(zhuǎn)移點(diǎn)是什么；費(fèi)用在買賣是如何分配的。

這些指南并不是術(shù)語正式規(guī)則的一部分：它們是用來幫助和引導(dǎo)使用者準(zhǔn)確有效地為特定交易選擇合適的術(shù)語。

2010年國際貿(mào)易術(shù)語解釋通則

1.兩種新的術(shù)語——DAT和DAP

通則已經(jīng)將13種不同的術(shù)語減為11種。DAT和DAP(指定目的地和指定地點(diǎn)交貨)，取代了DAF，DES，DEQ和DDU而實(shí)現(xiàn)的。所謂DAT和DAP術(shù)語，是“實(shí)質(zhì)性交貨”術(shù)語，在將貨物運(yùn)至目的地過程中涉及到的所有費(fèi)用和風(fēng)險(xiǎn)由賣方承擔(dān)。此術(shù)語適用于任何運(yùn)輸方式，因此也適用于各種DAF，DES，DEQ以及DDU以前被使用過的情形。

2.11種貿(mào)易術(shù)語的分類

2000通則中的13種術(shù)語按術(shù)語縮寫首字母分成四組，即，E組（EXW），F(xiàn)組，C組以及D組。這種分類反映了賣方對于買方的責(zé)任程度。FCA，或者適用國內(nèi)貿(mào)易的EXW，利用交貨的完成以及在盡可能早的時(shí)間把風(fēng)險(xiǎn)轉(zhuǎn)移給買方從而賦予賣方最少的責(zé)任。相反地，D組術(shù)語，或者說“實(shí)質(zhì)性交貨”術(shù)語，利用交貨的完成以及在盡可能晚的時(shí)間把風(fēng)險(xiǎn)轉(zhuǎn)移給買方從而賦予賣方最多的責(zé)任。這種分類仍然很重要，尤其是在當(dāng)事人對2010通則中的中11種貿(mào)易術(shù)語作出選擇時(shí)。

然而，2010通則將這11種術(shù)語分成了截然不同的兩類。

第一類包括那些適用于任何運(yùn)輸方式，包括多式運(yùn)輸?shù)钠叻N術(shù)語。EXW，F(xiàn)CA，CPT，CIP，DAT，DAP和DDP術(shù)語這類。這些術(shù)語可以用于沒有海上運(yùn)輸?shù)那樾巍５?jǐn)記，這些術(shù)語能夠用于船只作為運(yùn)輸?shù)囊徊糠值那樾危灰谫u方交貨點(diǎn)，或者貨物運(yùn)至買方的地點(diǎn)，或者兩者兼?zhèn)洌L(fēng)險(xiǎn)轉(zhuǎn)移。

第二類，實(shí)際上包含了比較傳統(tǒng)的只適用于海運(yùn)或內(nèi)河運(yùn)輸?shù)?種術(shù)語。這類術(shù)語條件下，賣方交貨點(diǎn)和貨物運(yùn)至買方的地點(diǎn)均是港口，所以“唯海運(yùn)不可”就是這類術(shù)語標(biāo)簽。FAS，F(xiàn)OB，CFR，CIF屬于本類術(shù)語。

3.國內(nèi)和國際貿(mào)易術(shù)語

貿(mào)易術(shù)語在傳統(tǒng)上被運(yùn)用于表明貨物跨越國界傳遞的國際銷售合同。然而，世界上一些地區(qū)的大型貿(mào)易集團(tuán)，像東盟和歐洲單一市場的存在，使得原本實(shí)際存在的邊界通關(guān)手續(xù)變得不再那么有意義。因此，2010通則的編撰委員會(huì)認(rèn)識到這些術(shù)語對國內(nèi)和國際銷售合同都是適用的；所以，2010通則在一些地方作出明確說明，只有在適用的地方，才有義務(wù)遵守出口/進(jìn)口所需的手續(xù)。

兩方面的發(fā)展使國際商會(huì)確信在這個(gè)方向上作一個(gè)改動(dòng)是適時(shí)的。首先，一個(gè)強(qiáng)有力的證據(jù)就是事實(shí)上很多交易者將通則普遍運(yùn)用于純粹的內(nèi)貿(mào)合同。另一個(gè)原因就是在美國人們更愿意選擇通則而不是統(tǒng)一商法典裝運(yùn)和交貨條款運(yùn)用于國內(nèi)貿(mào)易。

4.使用指南

每一種2010通則中的術(shù)語在其條款前面都有一個(gè)使用指南。指南解釋了每種術(shù)語的基本原理：何種情況應(yīng)使用次術(shù)語；風(fēng)險(xiǎn)轉(zhuǎn)移點(diǎn)是什么；費(fèi)用在買賣是如何分配的。這些指南并不是術(shù)語正式規(guī)則的一部分：它們是用來幫助和引導(dǎo)使用者準(zhǔn)確有效地為特定交易選擇合適的術(shù)語。

5.電子通訊

通則的早期版本已經(jīng)對需要的單據(jù)作出了規(guī)定，這些單據(jù)可被電子數(shù)據(jù)交換信息替代。不過現(xiàn)在2010通則賦予電子通訊方式完全等同的功效，只要各方當(dāng)事人達(dá)成一致或者在使用地是慣例。在2010的生命期里，這一規(guī)定有利于新的電子程序的演變發(fā)展。

6.保險(xiǎn)

2010通則是自全協(xié)會(huì)貨物保險(xiǎn)條款修改以來的第一個(gè)版本，這個(gè)最新版本在所修改內(nèi)容中充分考慮了這些保險(xiǎn)同款的變動(dòng)。2010通則在涉及運(yùn)輸和保險(xiǎn)合同的A3/A4條款中羅列了有關(guān)保險(xiǎn)責(zé)任的內(nèi)容，原本它們屬于內(nèi)容比較泛化而且有著比較泛化標(biāo)題“其他義務(wù)”的A10/B10款。在這方面，為了闡明當(dāng)事人的義務(wù)，對A3/A4款中涉及保險(xiǎn)的內(nèi)容作出修改。

7.有關(guān)安全的核準(zhǔn)書及這種核準(zhǔn)書要求的信息

如今對貨物在轉(zhuǎn)移過程中的安全關(guān)注度很高，因而要求檢定貨物不會(huì)產(chǎn)生因除其自身屬性外的原因而造成對生命財(cái)產(chǎn)的威脅。因此，在各種術(shù)語的A2/B2和A10/B10條款內(nèi)容中包含了取得或提供幫助取得安全核準(zhǔn)的義務(wù)，比如貨物保管鏈。

8.碼頭裝卸費(fèi)

按照“C”組術(shù)語，賣方必須負(fù)責(zé)將貨物運(yùn)輸至約定目的地：表面上是賣方自負(fù)運(yùn)輸費(fèi)用，但實(shí)際上是由買方負(fù)擔(dān)，因?yàn)橘u方早已把這部分費(fèi)用包含在最初的貨物價(jià)格中。運(yùn)輸成本有時(shí)包括貨物在港口內(nèi)的裝卸和移動(dòng)費(fèi)用，或者集裝箱碼頭設(shè)施費(fèi)用，而且承運(yùn)人或者碼頭的運(yùn)營方也可能向接受貨物的買方收取這些費(fèi)用。譬如，在這些情況下，買方就要注意避免為一次服務(wù)付兩次費(fèi)，一次包含在貨物價(jià)格中付給賣方，一次單獨(dú)付給承運(yùn)人或碼頭的運(yùn)營方。2010通則在相關(guān)術(shù)語的A6/B6條款中對這種費(fèi)用的分配作出了詳細(xì)規(guī)定，旨在避免上述情況的發(fā)生。

9.連串銷售(string sales)

在商品的銷售中，有一種和直接銷售相對的銷售方式，貨物在沿著銷售鏈運(yùn)轉(zhuǎn)的過程中頻繁地被銷售好幾次。在這種情況下，在一連串銷售中間的銷售商并不將貨物“裝船”，因?yàn)樗鼈円呀?jīng)由處于這一銷售串中的起點(diǎn)銷售商裝船。因此，連串銷售的中間銷售商對其買方應(yīng)承擔(dān)的義務(wù)不是將貨物裝船，而是“設(shè)法獲取”已裝船貨物。著眼于貿(mào)易術(shù)語在這種銷售中的應(yīng)用，2010通則的相關(guān)術(shù)語中同時(shí)規(guī)定了“設(shè)法獲取已裝船貨物”和將貨物裝船的義務(wù)。

術(shù)語的使用解釋

2000通則中，按照鏡像原則，A條款下反映的是賣方的義務(wù)，相應(yīng)地，B條款下反映的是買方的義務(wù)。但是由于一些短語的使用貫穿整個(gè)文件，2010通則打算在其正文中對以下被列出來的詞語不再作解釋，以以下注解為準(zhǔn)。

承運(yùn)人：就2010通則而言，承運(yùn)人是指簽署運(yùn)輸合同的一方。

出口清關(guān)：遵照各種規(guī)定辦理出口手續(xù)，并支付各種稅費(fèi)。

交貨：這個(gè)概念在貿(mào)易法律和慣例中有著多重含義，但是2010通則中用其來表示貨物缺損的風(fēng)險(xiǎn)從賣方轉(zhuǎn)移到買方的點(diǎn)。

電子數(shù)據(jù)：由一種或兩種以上的和相應(yīng)紙質(zhì)文件功效等同的電子訊息組成的的一系列信息。

‘包裝’和‘存放’：這些短語被用于不同的目的：

1. 遵照合同中所有的要求的貨物包裝。

2. 使貨物適合運(yùn)輸?shù)陌b。

3. 已包裝好的商品轉(zhuǎn)載進(jìn)貨柜或其他運(yùn)輸工具。

三個(gè)常用海運(yùn)貿(mào)易術(shù)語的比較（FOB、CIF、CFR）：

它們的共同點(diǎn)是：1、都只適用于海運(yùn)和內(nèi)河航運(yùn)，不適用于其他的運(yùn)輸方式。2、交貨地點(diǎn)都是在裝運(yùn)港，即賣方是在裝運(yùn)港完成交貨。尤其要注意CIF術(shù)語，是在裝運(yùn)港交貨，而不是在目的港。3、風(fēng)險(xiǎn)轉(zhuǎn)移的界限都一樣，都是在裝運(yùn)港貨物越過船眩風(fēng)險(xiǎn)由出口方轉(zhuǎn)給進(jìn)口方。4、都是象征性交貨。

它們的不同點(diǎn)有二：1、雙方在運(yùn)輸和保險(xiǎn)上的分工不同。FOB術(shù)語中是進(jìn)口方負(fù)責(zé)運(yùn)輸與保險(xiǎn)，CIF是出口方負(fù)責(zé)運(yùn)輸與保險(xiǎn)，CFR是出口人負(fù)責(zé)運(yùn)輸，進(jìn)口人負(fù)責(zé)保險(xiǎn)。2、貨物的價(jià)格構(gòu)成不同。FOB只是成本價(jià)格，CIF是“貨物成本價(jià)＋保險(xiǎn)費(fèi)＋運(yùn)費(fèi)”價(jià)格，CFR是“貨物成本價(jià)＋運(yùn)費(fèi)”價(jià)格。

FOB 價(jià)格是離岸價(jià)，就是goods成本費(fèi)用+從工廠到裝運(yùn)地的費(fèi)用，當(dāng)然還得加上報(bào)關(guān)商檢等費(fèi)用。（就是你算總成本時(shí)不用加海洋運(yùn)輸費(fèi)用）
CIF價(jià)格就是在FOB的基礎(chǔ)上加上保險(xiǎn)費(fèi)和運(yùn)輸費(fèi)。（保險(xiǎn)insurance，運(yùn)費(fèi)freight）
CFR價(jià)格就是上面CIF中的保險(xiǎn)費(fèi)用不用加，你的客戶自己辦保險(xiǎn)就OK了。

FOB:老板給的成本+拖車（固定的）+碼頭費(fèi)（文件費(fèi)珠三角碼頭費(fèi)分為ORC和THC）報(bào)關(guān)（要不要商檢？進(jìn)出口權(quán)有沒？）產(chǎn)品固定的，問一下就知道成本，算下來這個(gè)費(fèi)用*20%因?yàn)橛幸恍┮馔獾臇|西，查柜啊，壓夜啊什么的(20%意外的費(fèi)用，例如：查柜、拖車壓夜、倉租柜租、調(diào)柜、改船期、改提單等等意外事件所產(chǎn)生的費(fèi)用.)。
CIF:這個(gè)是到岸價(jià)，這個(gè)價(jià)格不好把握。FOB+海運(yùn)費(fèi)，海運(yùn)費(fèi)比較難把握，不同的點(diǎn)價(jià)格不一樣，不同的時(shí)間段價(jià)格更不一樣（近洋一年四季差價(jià)在100美金以內(nèi)，遠(yuǎn)洋那就是上千美金一個(gè)柜子啊，可能更多），這個(gè)要看點(diǎn)，然后去詢價(jià)，找一個(gè)老貨代，給你一個(gè)大概的范圍，然后你*20這樣不會(huì)虧。保險(xiǎn)貨值*0.003最多了，這個(gè)沒幾個(gè)錢（注意如果易碎品*0.005足夠了）。
CFR＝CIF-保險(xiǎn)

Allocations of Costs to Buyer/Seller according to Incoterms 2010

Incoterm 2010	Export customs declaration	Carriage to port of export	Unloading of truck in port of export	Loading on vessel/airplane in port of export	Carriage (Sea/Air) to port of import	Insurance	Unloading in port of import	Loading on truck in port of import	Carriage to place of destination	Import customs clearance	Import duties and taxes
EXW	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FCA	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FAS	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FOB	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CPT	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer/Seller	Buyer/Seller	Seller	Buyer	Buyer
CFR	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer/Seller	Buyer	Buyer	Buyer	Buyer
CIF	Seller	Seller	Seller	Seller	Seller	Seller	Buyer/Seller	Buyer	Buyer	Buyer	Buyer
CIP	Seller	Seller	Seller	Seller	Seller	Seller	Buyer/Seller	Buyer/Seller	Seller	Buyer	Buyer
DAT	Seller	Seller	Seller	Seller	Seller	Seller/Buyer	Seller	Buyer	Buyer	Buyer	Buyer
DAP	Seller	Seller	Seller	Seller	Seller	Seller/Buyer	Seller	Seller	Seller	Buyer	Buyer
DDP	Seller	Seller	Seller	Seller	Seller	Seller/Buyer	Seller	Seller	Seller	Seller	Seller

Allocations of risks to buyer/seller according to Incoterms 2010

The risk and the cost is not always the same for Incoterms. In many cases, the risk and cost usually goes together but it is not always the case.

Rules for sea and inland waterway transport

Incoterm 2010	Seller	Carrier	Port/Terminal	Onboard	Port/Terminal	Buyer
FOB	Seller	Seller	Seller	Seller	Buyer	Buyer
FAS	Seller	Seller	Seller	Buyer	Buyer	Buyer
CFR	Seller	Seller	Seller	Seller	Buyer	Buyer
CIF	Seller	Seller	Seller	Seller	Buyer	Buyer

Rules for any modes of transport

Incoterm 2010	Seller	Carrier	Port	Ship	Port	Terminal	Named Place	Buyer
EXW	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FCA	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CPT	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CIP	Seller	Seller	Insurance	Insurance	Insurance	Insurance	Insurance	Buyer
DAT	Seller	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer
DAP	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Buyer
DDP	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller

Rules for any mode of transport

EXW – Ex Works (named place of delivery)

The seller makes the goods available at their premises, or at another named place. This term places the maximum obligation on the buyer and minimum obligations on the seller. The Ex Works term is often used when making an initial quotation for the sale of goods without any costs included.

EXW means that a buyer incurs the risks for bringing the goods to their final destination. Either the seller does not load the goods on collecting vehicles and does not clear them for export, or if the seller does load the goods, he does so at buyer's risk and cost. If the parties agree that the seller should be responsible for the loading of the goods on departure and to bear the risk and all costs of such loading, this must be made clear by adding explicit wording to this effect in the contract of sale.

There is no obligation for the seller to make a contract of carriage, but there is also no obligation for the buyer to arrange one either - the buyer may sell the goods on to their own customer for collection from the original seller's warehouse. However, in common practice the buyer arranges the collection of the freight from the designated location, and is responsible for clearing the goods through Customs. The buyer is also responsible for completing all the export documentation, although the seller does have an obligation to obtain information and documents at the buyer's request and cost.

These documentary requirements may result in two principal issues. Firstly, the stipulation for the buyer to complete the export declaration can be an issue in certain jurisdictions (not least the European Union) where the customs regulations require the declarant to be either an individual or corporation resident within the jurisdiction. If the buyer is based outside of the customs jurisdiction they will be unable to clear the goods for export, meaning that the goods may be declared in the name of the seller by the buyer, even though the export formalities are the buyer's responsibility under the EXW term.

Secondly, most jurisdictions require companies to provide proof of export for tax purposes. In an EXW shipment, the buyer is under no obligation to provide such proof to the seller, or indeed to even export the goods. In a customs jurisdiction such as the European Union, this would leave the seller liable to a sales tax bill as if the goods were sold to a domestic customer. It is therefore of utmost importance that these matters are discussed with the buyer before the contract is agreed. It may well be that another Incoterm, such as FCAseller's premises, may be more suitable, since this puts the onus for declaring the goods for export onto the seller, which provides for more control over the export process.

FCA – Free Carrier (named place of delivery)

The seller delivers the goods, cleared for export, at a named place (possibly including the seller's own premises). The goods can be delivered to a carrier nominated by the buyer, or to another party nominated by the buyer.

In many respects this Incoterm has replaced FOB in modern usage, although the critical point at which the risk passes moves from loading aboard the vessel to the named place. It should also be noted that the chosen place of delivery affects the obligations of loading and unloading the goods at that place.

If delivery occurs at the seller's premises, or at any other location that is under the seller's control, the seller is responsible for loading the goods on to the buyer's carrier. However, if delivery occurs at any other place, the seller is deemed to have delivered the goods once their transport has arrived at the named place; the buyer is responsible for both unloading the goods and loading them onto their own carrier.

CPT – Carriage Paid To (named place of destination)

CPT replaces the C&F (cost and freight) and CFR terms for all shipping modes outside of non-containerized seafreight.

The seller pays for the carriage of the goods up to the named place of destination. However, the goods are considered to be delivered when the goods have been handed over to the first or main carrier, so that the risk transfers to buyer upon handing goods over to that carrier at the place of shipment in the country of Export.

The seller is responsible for origin costs including export clearance and freight costs for carriage to the named place of destination (either the final destination such as the buyer's facilities or a port of destination. This has to be agreed by seller and buyer, however).

If the buyer requires the seller to obtain insurance, the Incoterm CIP should be considered instead.

CIP – Carriage and Insurance Paid to (named place of destination)

This term is broadly similar to the above CPT term,with the exception that the seller is required to obtain insurance for the goods while in transit.CIPrequires the seller toinsure the goods for 110% of the contract valueunder at least the minimum cover of the Institute Cargo Clauses of the Institute of London Underwriters (which would be Institute Cargo Clauses (C)), or any similar set of clauses. The policy should be in the same currency as the contract, and should allow the buyer, the seller, and anyone else with an insurable interest in the goods to be able to make a claim.

CIPcan be used forall modes of transport, whereas the IncotermCIFshould only be used fornon-containerized sea-freight.'

DAT – Delivered At Terminal (named terminal at port or place of destination)

This Incoterm requires that the seller delivers the goods, unloaded, at the named terminal. The seller covers all the costs of transport (export fees, carriage, unloading from main carrier at destination port and destination port charges) and assumes all risk until arrival at the destination port or terminal.

The terminal can be a Port, Airport, or inland freight interchange, but must be a facility with the capability to receive the shipment. If the seller is not able to organise unloading, they should consider shipping under DAP terms instead.

All charges after unloading (for example, Import duty, taxes, customs and on-carriage) are to be borne by buyer. However, it is important to note that any delay or demurrage charges at the terminal will generally be for the seller's account.

DAP – Delivered At Place (named place of destination)

Incoterms 2010 defines DAP as 'Delivered at Place' - 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. Under DAP terms, the risk passes from seller to buyer from the point of destination mentioned in the contract of delivery.

Once goods are ready for shipment, the necessary packing is carried out by the seller at his own cost, so that the goods reach their final destination safely. All necessary legal formalities in the exporting country are completed by the seller at his own cost and risk to clear the goods for export.

After arrival of the goods in the country of destination, the customs clearance in the importing country needs to be completed by the buyer at his own cost and risk, including all customs duties and taxes. However, as with DAT terms any delay or demurrage charges are to be borne by the seller.

Under DAP terms, all carriage expenses with any terminal expenses are paid by seller up to the agreed destination point. The necessary unloading cost at final destination has to be borne by buyer under DAP terms.

DDP – Delivered Duty Paid (named place of destination)

Seller is responsible for delivering the goods to the named place in the country of the buyer, and pays all costs in bringing the goods to the destination including import duties and taxes. The seller is not responsible for unloading. This term is often used in place of the non-Incoterm "Free In Store (FIS)". This term places the maximum obligations on the seller and minimum obligations on the buyer. No risk or responsibility is transferred to the buyer until delivery of the goods at the named place of destination.

The most important consideration for DDP terms is that the seller is responsible for clearing the goods through customs in the buyer's country, including both paying the duties and taxes, and obtaining the necessary authorizations and registrations from the authorities in that country. Unless the rules and regulations in the buyer's country are very well understood, DDP terms can be a very big risk both in terms of delays and in unforeseen extra costs, and should be used with caution.

Rules for sea and inland waterway transport

To determine if a location qualifies for these four rules, please refer to 'United Nations Code for Trade and Transport Locations (UN/LOCODE)'.

The four rules defined by Incoterms 2010 for international trade where transportation is entirely conducted by water are as per the below. It is important to note that these terms are generally not suitable for shipments in shipping containers; the point at which risk and responsibility for the goods passes is when the goods are loaded on board the ship, and if the goods are sealed into a shipping container it is impossible to verify the condition of the goods at this point.

Also of note is that the point at which risk passes under these terms has shifted from previous editions of Incoterms, where the risk passed at the ship's rail.

FAS – Free Alongside Ship (named port of shipment)

The seller delivers when the goods are placed alongside the buyer's vessel at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment. The FAS term requires the seller to clear the goods for export, which is a reversal from previous Incoterms versions that required the buyer to arrange for export clearance. However, if the parties wish the buyer to clear the goods for export, this should be made clear by adding explicit wording to this effect in the contract of sale. This term should be used only for non-containerized seafreight and inland waterway transport.

FOB – Free on Board (named port of shipment)

CFR – Cost and Freight (named port of destination)

The seller pays for the carriage of the goods up to the named port of destination. Risk transfers to buyer when the goods have been loaded on board the ship in the country of Export. The Shipper is responsible for origin costs including export clearance and freight costs for carriage to named port. The shipper is not responsible for delivery to the final destination from the port (generally the buyer's facilities), or for buying insurance. If the buyer does require the seller to obtain insurance, the Incoterm CIF should be considered. CFR should only be used for non-containerized seafreight and inland waterway transport; for all other modes of transport it should be replaced with CPT.

CIF – Cost, Insurance & Freight (named port of destination)

This term is broadly similar to the above CFR term, with the exception that the seller is required to obtain insurance for the goods while in transit to the named port of destination. CIF requires the seller to insure the goods for 110% of their value under at least the minimum cover of the Institute Cargo Clauses of the Institute of London Underwriters (which would be Institute Cargo Clauses (C)), or any similar set of clauses. The policy should be in the same currency as the contract. The seller must also turn over documents necessary, to obtain the goods from the carrier or to assert claim against an insurer to the buyer. The documents include (as a minimum) the invoice, the insurance policy, and thebill of lading. These three documents represent the cost, insurance, and freight of CIF. The seller's obligation ends when the documents are handed over to the buyer. Then, the buyer has to pay at the agreed price. Another point to consider is that CIF should only be used for non-containerized seafreight; for all other modes of transport it should be replaced with CIP.

Previous terms fromIncoterms 2000eliminated fromIncoterms 2010

While these terms do not feature in the current version of Incoterms it is possible that they may be seen in sales order contracts. Care must be taken to ensure that both parties agree on their obligations in this case.

DAF – Delivered at Frontier (named place of delivery)

This term can be used when the goods are transported by rail and road. The seller pays for transportation to the named place of delivery at the frontier. The buyer arranges for customs clearance and pays for transportation from the frontier to his factory. The passing of risk occurs at the frontier.

DES – Delivered Ex Ship

Where goods are delivered ex ship, the passing of risk does not occur until the ship has arrived at the named port of destination and the goods made available for unloading to the buyer. The seller pays the same freight and insurance costs as he would under a CIF arrangement. Unlike CFR and CIF terms, the seller has agreed to bear not just cost, but also Risk and Title up to the arrival of the vessel at the named port. Costs for unloading the goods and any duties, taxes, etc. are for the Buyer. A commonly used term in shipping bulk commodities, such as coal, grain, dry chemicals; and where the seller either owns or has chartered their own vessel.

DEQ – Delivered Ex Quay (named port of delivery)

This is similar to DES, but the passing of risk does not occur until the goods have been unloaded at the port of discharge.

DDU – Delivered Duty Unpaid (named place of destination)

This term means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. A transaction in international trade where the seller is responsible for making a safe delivery of goods to a named destination, paying all transportation and customs clearance expenses but not the duty. The seller bears the risks and costs associated with supplying the goods to the delivery location, where the buyer becomes responsible for paying the duty and taxes.

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