國(guó)際貿(mào)易的付款方式及交貨條款

1、際貿(mào)易的付款方式主要有以下若干種：1.?匯付:(包含以下三種)A.?電匯(T/T)B.?信匯(M/T)C.?票匯(D/T)2.?信用證國(guó)?(簡(jiǎn)稱L/C)支付方式是隨著國(guó)際貿(mào)易的發(fā)展、銀行參與國(guó)際貿(mào)易結(jié)算的過程中逐步形成的。由于貨款的支付以取得符合信用證規(guī)定的貨運(yùn)單據(jù)為條件，避免了預(yù)付貨款的風(fēng)險(xiǎn)，因此信用證支付方式在很大程度上解決了進(jìn)、出口雙方在付款和交貨問題上的矛盾它已成為國(guó)際貿(mào)易中的種主要付款方式3. ?匯票(BillofExchange,Draft)是出票人簽發(fā)的，委托付款人在見票時(shí)或者在指定日期無(wú)條件支付確定的金額給收從以上定義可知，匯票是一種無(wú)條件支付的委托，有三個(gè)當(dāng)事人：出票人、付款

2、人和收款人。匯票從不同角度可分成以下幾種按出票人不同，可分成銀行匯票和商業(yè)匯票。銀行匯票(Bank'sDraft),出票人是銀行，付款人也是銀行。商業(yè)匯票(CornercialDraft),出票人是企業(yè)或個(gè)人，付款人可以是企業(yè)、個(gè)人或銀行。CleanDraft),指不附帶商業(yè)單據(jù)的匯票。按是否附有包括運(yùn)輸單據(jù)在內(nèi)的商業(yè)單據(jù)，可分為光票和跟單匯票。光票(銀行匯票多是光票。跟單匯票(DocumentaryDraft)，指附有包括運(yùn)輸單據(jù)在內(nèi)的商業(yè)單據(jù)的匯票。跟單匯票多是商業(yè)匯票。？?本票(PromssoryNote)是出票人簽發(fā)的，承諾自己在見票時(shí)無(wú)條件支付確定金額給收款人或者持票人的票據(jù)

3、。這是我國(guó)票據(jù)法對(duì)本票的定義指的是銀行本票atsight)；見票后若國(guó)外票據(jù)法，允許企業(yè)和個(gè)人簽發(fā)本票，稱為一般本票。但在國(guó)際貿(mào)易中使用的本票，均為銀行本票。按付款日期不同，匯票可分為即期匯票和遠(yuǎn)期匯票。匯票上付款日期有四種記載方式：見票即付(干天付款(atdaysaftersight);出票后若干天付款(at?daysafterdate);定日付款(atafixedday)。若匯票上未記載付款日期，則視作見票即付。見票即付的匯票為即期匯票。其他三種記載方式為遠(yuǎn)期匯票。4. ?支票(Chaque,Check)是出票人簽發(fā)，委托辦理支票存款業(yè)務(wù)的銀行或者其他金融機(jī)構(gòu)在見票時(shí)無(wú)條件支付確定的從以上

4、定義可見，支票是以銀行為付款人的即期匯票。支票出票人簽發(fā)的支票金額，不得超出其在付款人處的存款金額。如果存款低于支票金額，銀行將拒付。這種支票稱為空頭支票，出票人要負(fù)法律上的責(zé)任。5. ?托收(COLLECTION)是出口商開立匯票，委托銀行代收款項(xiàng)，向國(guó)外進(jìn)口商收取貨款或勞務(wù)款項(xiàng)的一種結(jié)算方式。主要責(zé)任如下委托人(PRINCIPAL)也稱出票人，一般是出口商，主要是行使與進(jìn)口商簽訂的合同上的條款，履行與銀行簽訂的委托收款的合同。寄單行(REMITTINGBANK)也稱托收行，是委托代收款項(xiàng)的銀行，主要是按照委托人的要求和國(guó)際慣例進(jìn)行處理業(yè)務(wù)。代收行(COLLECTINGBANK)托收行是在進(jìn)

5、口地的代理人，根據(jù)托收行的委托書向付款人收款的銀行4.付款人（DRAWEE)一般是進(jìn)口商。主要是支付款-項(xiàng)的人。三.托收方式托收方式有:1.跟單托收（DOCUMENTARYCOLLECTION)(1).跟單托收概念跟單托收是匯票連同商業(yè)單據(jù)向進(jìn)口行收取款項(xiàng)的一種托收方式，有時(shí)為了避免印花稅，也有不開匯票,只拿商業(yè)單據(jù)委托銀行代收。(2).跟單托收種類即期付款交單(DOCUMENTAGAINSTPAYMENTATSIGHT):俗稱D/PATSIGHT,指開出的匯票是即期匯票，進(jìn)口商見票，只有付完貨款，才能拿到商業(yè)單據(jù)。遠(yuǎn)期付款交單(DOCUMENTSAGAINSTPAYMENTOFUSANCEB

6、ILL):出口商開出遠(yuǎn)期匯票，進(jìn)口商向銀行承兌于匯票到期日付款交單的付款交單方式。承兌交單方式（DOCUMENTAGAINSTACCEPTANCE):俗稱D/A,代收銀行在進(jìn)口商承兌遠(yuǎn)期匯票后向其交付單據(jù)的一種方式o2.光票托收（CLEANC；OLLECTION)光票托收指匯票不附帶貨運(yùn)票據(jù)的一種托收方式。主要用于貨款的尾數(shù)、樣品費(fèi)用、傭金、帶墊費(fèi)用、貿(mào)易從屬費(fèi)用、索賠以及非貿(mào)易的款項(xiàng)交貨條款將所有的術(shù)語(yǔ)分為4個(gè)基本不同的類型。第一組為"E"組（EXWORKS）,指賣方僅在自己的地點(diǎn)為買方備妥貨物;EXW工廠交貨（指定地點(diǎn)）第二組"F"組（FCA、FAS

7、和FOB）,指賣方需將貨物交至買方指定的承運(yùn)人;第三組"C"組（CFR、CIF、CPT和CIP）,指賣方須訂立運(yùn)輸合同，但對(duì)貨物滅失或損壞的風(fēng)險(xiǎn)以及裝船和啟運(yùn)后發(fā)生意外所發(fā)生的額外費(fèi)用，賣方不承擔(dān)責(zé)任；第四組"D"組（DAF、DES、DEQ、DDU和DDP）,指賣方須承擔(dān)把貨物交至目的地國(guó)所需的全部費(fèi)用和風(fēng)險(xiǎn)。下表反映了這種分類方法：2000年國(guó)際貿(mào)易術(shù)語(yǔ)解釋通則E組（發(fā)貨）F組（主要運(yùn)費(fèi)未付）FCA貨交承運(yùn)人（指定地點(diǎn)）FOB船上交貨（-指定裝運(yùn)港）C組（主要運(yùn)費(fèi)已付）FAS船邊交貨（指定裝運(yùn)港）CFR成本加運(yùn)費(fèi)（指定目的港）CIF成本、保險(xiǎn)費(fèi)加運(yùn)費(fèi)付

8、至（指定日的港）D組（到達(dá)）DAF邊境交貨(指定地點(diǎn))？DES目的港船上交貨(指定目的港)DEQ目的港碼頭交貨(指定目的港)DDU未完稅交貨(指定目的地)DDP完稅后交貨(指定目的地)GroupEDepartureEXW-ExWorks(namedplace)Thesellermakesthegoodsavailableathispremises.Thebuyerisresponsibleforallcharges.Thistradetermplacesthegreatestresponsibilityonthebuyerandminimumobligationsontheseller.The

9、ExWorkstermisoftenusedwhenmakinganinitialquotationforthesaleofgoodswithoutanycostsincluded.EXWmeansthatasellerhasthegoodsreadyforcollectionathispremises(Works,factory,warehouse,plant)onthedateagreedupon.Thebuyerpaysalltransportationcostsandalsobearstherisksforbringingthegoodstotheirfinaldestination.

10、Thistermrequiresthatthebuyermustbeabletocarryoutexportformalitiesinthecountryofsupply,thesedaysalmostimpossible.ThereforeinthevastmajorityofcaseswheretermsarequotedEXWtheyactuallyintendthesellertocarryoutexportformalitieswhichmeansthatthecorrecttermisFCA(Seller'spremises).GroupF-Maincarriageunpa

11、idFCA-FreeCarrier(namedplaces)Thesellerhandsoverthegoods,clearedforexport,intothecustodyofthefirstcarrier(namedbythebuyer)atthenamedplace.Thistermissuitableforallmodesoftransport,includingcarriagebyair,rail,road,andcontainerised/multi-modaltransport.FAS-FreeAlongsideShip(namedloadingport)Thesellermu

12、stplacethegoodsalongsidetheshipatthenamedport.Thesellermustclearthegoodsforexport;thischangedinthe2000versionoftheIncoterms.Suitableformaritimetransportonly.FOB-?Freeonboard?(namedloadingport)Thesellermustloadthegoodsonboardtheshipnominatedbythebuyer,costandriskbeingdividedatship'srail.Theseller

13、mustclearthegoodsforexport.Maritimetransportonly.ItalsoincludesAirtransportwhenthesellerisnotabletoexportthegoodsonthescheduletimementionedintheletterofcredit.Inthiscasethesellerallowsadeductionofsumequivalenttothecarriagebyshipfromtheaircarriage.GroupC-MaincarriagepaidCFRorCNF-CostandFreight(namedd

14、estinationport)Sellermustpaythecostsandfreighttobringthegoodstotheportofdestination.However,riskistransferredtothebuyeroncethegoodshavecrossedtheship'srail.MaritimetransportonlyandnsuranceforthegoodsisNOTincluded.InsuranceisattheCostoftheBuyer.CIF-Cost,InsuranceandFreight(nameddestinationport)Ex

15、actlythesameasCFRexceptthatthesellermustinadditionprocureandpayforinsuranceforthebuyer.Maritimetransportonly.CPT-CarriagePaidTo(namedplaceofdestination)Thegeneral/containerised/multimodalequivalentofCFR.Thesellerpaysforcarriagetothenamedpointofdestination,butriskpasseswhenthegoodsarehandedovertothef

16、irstcarrier.CIP-CarriageandInsurancePaid(To)(namedplaceofdestination)Thecontainerisedtransport/multimodalequivalentofCIF.Sellerpaysforcarriageandinsurancetothenameddestinationpoint,butriskpasseswhenthegoodsarehandedovertothefirstcarrier.GroupD-Arrivalnote-AsofJanuary01,2011theeighthedition,IncoTerms

17、2010,haveeffect.Thechangesthereinaffectthissectioninthatallofthefollowingfivetermsareobsoletedandreplacedwiththesethree:?DAT?(DeliveredatTerminal),?DAP(DeliveredatPlace),and?DDP?(DeliveredDutyPaid).Thenewtermsapplytoallmodesoftransport.DAF-DeliveredAtFrontier(namedplace)Thistermcanbeusedwhenthegoods

18、aretransportedbyrailandroad.Thesellerpaysfortransportationtothenamedplaceofdeliveryatthefrontier.Thebuyerarrangesforcustomsclearanceandpaysfortransportationfromthefrontiertohisfactory.Thepassingofriskoccursatthefrontier.DES-DeliveredExShip(namedport)Wheregoodsaredeliveredexship,thepassingofriskdoesn

19、otoccuruntiltheshiphasarrivedatthenamedportofdestinationandthegoodsmadeavailableforunloadingtothebuyer.ThesellerpaysthesamefreightandinsurancecostsashewouldunderaCIFarrangement.UnlikeCFRandCIFterms,thesellerhasagreedtobearnotjustcost,butalsoRiskandTitleuptothearrivalofthevesselatthenamedport.Costsfo

20、runloadingthegoodsandanyduties,taxes,etc-arefortheBuyemAnlyusedterminshippingbulkcommodities,suchascoal,grain,drychemicalsandwherethesellereitherownsorhaschartered,theirownvessel.DEQ-DeliveredExQuay(namedport)ThisissimilartoDES,butthepassingofriskdoesnotoccuruntilthegoodshavebeenunloadedattheportofd

21、estination.DDU-DeliveredDutyUnpaid(nameddestinationplace)Thistermmeansthatthesellerdeliversthegoodstothebuyertothenamedplaceofdestinationinthecontractofsale.Thegoodsarenotclearedforimportorunloadedfromanyformoftransportattheplaceofdestination.Thebuyerisresponsibleforthecostsandrisksfortheunloading,d

22、utyandanysubsequentdeliverybeyondtheplaceofdestination.However,ifthebuyerwishesthesellertobearcostandrisksassociatedwiththeimportclearance,duty,unloadingandsubsequentdeliverybeyondtheplaceofdestination,thenthisallneedstobeexplicitlyagreeduponinthecontractofsale.DDP-DeliveredDutyPaid(nameddestination

23、place)Thistermmeansthatthesellerpaysforalltransportationcostsandbearsallriskuntilthegoodshavebeendeliveredandpaystheduty.Alsousedinterchangeablywiththeterm"FreeDomicile".Themostcomprehensivetermforthebuyer.Inmostoftheimportingcountries,taxessuchas(butnotlimitedto)VATandexcisesshouldnotbeco

24、nsideredprepaidbeinghandledasa"refundable"tax.ThereforeVATandexcisesusuallyarenotrepresentingadirectcostfortheimportersincetheywillberecoveredagainstthesalesonthelocal(domestic)market.SummaryoftermsForagiventerm,?"Yes"?indicatesthatthe?seller?hastheresponsibilitytoprovidetheserviceincludedintheprice.?"No"indicatesitisthe?buyer's?responsibility.Ifinsuranceisnotincludedintheterm(forexample,CFR)theninsurancefortransportistheresponsibilityofthebuyerorthesellerdependingonwhoownsthecargoattimeoftransport.Intheca