報關(guān)英語 教學課件 ppt 作者 白世貞 姚雷

Unit1WhatIsChinaCustoms1.1ChinaCustomsOrganizations,FunctionsandTasks

1.1.1CustomsGeneralAdministrationTheintroductionofCustomsGeneralAdministration

TheCustomsGeneralAdministrationwasfoundedbytheStateCouncilonOct.25,1949.LocatedinBeijing,theCustomsGeneralAdministrationnowconsistsofaltogether11departmentsandoffices.ThemaintaskoftheCustomsGeneralAdministrationUndertheleadershipoftheStateCouncil,toleadandorganizeCustomsofficesthroughoutthecountryintheenforcementofthe“CustomsLaw”andrelatedstatepoliciesandregulations,andinthepromotionandprotectionofsocialistmodernization.

ThemainfunctionsoftheCustomsGeneralAdministration(1)Toadministerorganizations,staffing,vocationaltrainingandappointmentsandremovalsofdirectorsofCustomsofficesthroughoutthecountry;andtoexerciseleadershipinCustomsschoolsandcolleges;

(2)Toorganizetheworkofresearchanddevelopment,introductionandmanagementofCustomstechnologicalfacilities;(3)ToadministerauditandsuperviseallCustomsfinancialaffairs,equipments,fixedassetsandcapitalconstruction;(4)Tostrengthentiesandco-operationandexternalexchangeswithoverseasCustomsservices,internationalCustomsorganizationsandotherinternationalorganizationsconcerned.(5)TodraftandenactthepoliciesandprinciplesonCustomsworktoparticipate

indrawingupandamendingtheCustomsImportandExportTariff;toenactotherstatutesonCustomsoperation;andtoinspect,superviseanddirecttheenforcementofthembytheCustomsofficesthroughoutthecountry;(6)ToparticipateindraftinginternationaltreatiesandagreementsonCustomsaffairs;(7)Toconducttheunifiedhandlingoftariffreductionsandexemptions;(8)ToorganizeandguidethepreventiveworkoftheCustomsofficesthroughoutthecountry;(9)Toexamineapplicationsforreviewingdisputesondutypaymentsandapplicationsforreviewingcustomsdecisionsonpenalties;(10)CompileCustomsstatistics.1.1.2CustomsEstablishmentsTheintroductionofCustomsEstablishments

TheCustomsEstablishmentissetupbyStateatportsopeningtoforeigncountriesandatplaceswhichcallforconcentratedCustomsoperation.WiththedevelopmentofChina’sexternaleconomyandtrade,aswellasChina’sfurtheropeningtotheoutsideworldmoreandmoreCustomsEstablishmentsaresetup.ThemaintaskoftheCustomsEstablishments

(1)TocollectCustomsdutiesandothertaxesandfees.(2)Toexercisesupervisionandcontroloverinwardandoutwardgoodsandmeansoftransport,passenger’sluggageandpersonalpostalarticles.(3)TocompileCustomsstatisticsanddealwithotherCustomsmatters.(4)Topreventandcountersmuggling.

1.2CustomsOfficerandthePassengers’BaggageExamination1.2.1AppearanceandImageWearingthesmart,coordinatedCustomsuniforms,maleandfemaleCustomsofficersexaminethedeclarationforms,checkpassengersandbaggageandsearchhandbaggageintheCustomsInspectionRoom.MindfuloftheirroleinenforcementofCustomslaw,notonlyregardingCustoms,butofChinaaswell,Customsofficerstakegreatprideintheirappearance.ACustomsofficermeetshundredsofpassengersinaworkday.Ineachofthesepassengers’minds,theCustomsofficeriscreatingimagesofhimselfandtheorganizationherepresents.TheimageoftheCustomsofficerisenhancedbyhisappearance,style,courteousactions,conduct,andsafetyprocedures;allarepartofhisresponsibilities.1.2.2FriendlyAttitudeandGoodJudgmentTheCustomsofficer’sattitudecanbethefactorwhichcontrolssuchpotentiallyexplosivesituations.Throughhisattitude,theCustomsofficercanimpresspassengerswiththeauthorityandformalityoftheinspectionprocedure,whileconveyingsincereinterestinandunderstandingofthepassengers’problems.ACustomsofficer’sfriendlyrelaxedattitudecanrelievethehonestpassenger’sapprehensionsandtensions,andgenerallyhaveacalmingeffect.Theprudentlawenforcementofficerbaseshisactionsuponknowledgegainedfromeducation,training,andexperienceinthelawenforcementfield.AsaCustomsofficer,hewillbecomemoresecureinmakingjudgmentashebetterunderstandsthelawrequiresandhowitistobeapplied.1.2.3PassengerProcessing

MostCustomsofficers(Customsinspectors),particularlynewCustomsofficers,spendthevastmajorityoftheirtimeprocessingpassengers.TheCustomsofficerisrequiredtocourteouslyprocesstheclearanceofpeopleandtheirbaggageand,atthesametime,apprehendthosepersonsviolatingtheCustomslawandrelatedlaws.

1.2.4IntelligenceIntelligenceisinformationaboutanindividualorasituation,whichindicatesthepossibilitythataviolationmayoccur.Thepassenger’sappearance,conductandreactiontoquestioningcontainvitalinformationtoaidindeterminingtheextentoftheexaminationrequired.1.2.5QuestioningandTact

Theinspectionalprocedureisfilledwithanoverabundanceofsituations,inwhichthejudicioususeoftactcanmaketheinspectionlessdifficult,andminimizetheprobabilityofcomplaintsfromthepassengers.Tobuildafoundationforpassengerexamination,theCustomswillborrowamethodlongusedinjournalism.Themethodisreferredtoas“thefiveWs”.ThosefiveWsareWHO,WHERE,WHEN,WHATandWHY,notnecessarilyinthatorder.Sometimes,forgoodmeasure,HOWisthrownin.Inaskingthesequestions,theCustomsofficermustultimatelybeworkingtowardsagoal,determiningwhetherornotthereisahighlikelihoodthatthepassengeriscarryingnarcotics,undeclaredmerchandise,fraudulentlyinvoicedmerchandise,prohibitedagriculturalproducts.OrifheisinviolationofoneofthemanylawsCustomsisrequiredtoenforce.Forthispurpose,theCustomsofficermustdevelopgeometricquestioning;askingquestionsinsuchamannerthatbuildoneupontheother.Unit2HowDoesCustomsSuperviseandControl2.1CustomsSupervisionandControloverImportsandExports2.1.1HowdoesCustomsSuperviseandControloverImportedandExportedcargoImportedandexportedcargo,exceptwherespeciallyrelieved,issubjecttothenecessaryCustomsexamination.DuringthecourseoftheexaminationCustomsmustcheckthattheshippingmarks,numberofpackages,weight,specificationsofthecargo,andtradingcountrycorrespond(agree)withthoseonthelicenses;thatthecargoaccordswithrelevantregulationsonforeigntrade;thatthereisnodamagetoorlossofcargo;thatthequalityandpackingofexportedgoodsareuptorequirements;andthattherearenoirregularitiesdaringloading,dischargingorstoring.Importantexports,afterbeingexaminedandfoundtobeinaccordwiththeregulationmaybereleased(setfree)withtherelativedocumentssignedandsealedbyCustoms,againstwhichthedeliveryorshipmentofthecargomaybemadebetweenthecargo-ownerandtheharbor,airport,railwaystation,postofficeorotherunitconcerned.AnyimportorexportcargonotinconformitywiththestipulationsmaynotbereleasedandwillfalltobedisposedofbyCustomsaccordingtotheregulations.Asforexports,Customs,inconjunctionwiththeCommodityInspectionBureauwhoseprimefunctionthisis,mustpaystrictattentiontothequalityofthegoodstobeexportedsoastomaintainthegoodprestigeofChinainforeigntrade.Behindthebusyactivityofunloadingorloadingashiporaircraft,opportunitiesarisewiththepotentialfordevelopingintoviolationsoftheChineseCustomscode.2.1.2HowdoesCustomsSuperviseandControloverIncomingandOutgoingShips

Incomingandoutgoingmeansoftransport,suchasvessels,trains,civilaircraftsandvehiclesmustbeplacedunderCustomssupervisionandcontrol.OnenteringorleavingtheChineseterritory,theymustsubmitdeclarationtoCustomsmaythecargobedischargedorloadedandtheconveyancemaycontinueonitswaytootherChineseopenportsorsailabroad.ThesupervisionandcontrolofmeansoftransportisoneofthemaintasksoftheChineseCustoms.Onarrivalofashipfromabroadatanchorageoratwharf,theQuarantineofficerswillgoonboardtheshiptoseetherearenoinfectiousdiseasesbeingfoundontheship.Whileonboardthejointinspectionpartyworksasaunit,buteachmemberofpartycarriesouttheirrespectiveduties.InordertosatisfytheneedoftheopendoorpolicyadoptedbyChina,theprocedureofthejointinspectionhasbeensimplified.ThemaindutyoftheCustomsistoseeiftheshiphasgottherequiredship’spapersandtocollectthem;toseeifhercargoisingoodorder,andtofindouttheshipisinvolvedinanysmugglingoranyotherunlawfulactivities.Thefirstdutyinthecontrolofshipsistocollectspecifieddocumentsandpapers.Importandexportgoodsaresubjecttoexamination.Duringthecourseofsuchexamination,Customsmustcheckthattheshippingmark,numberofpackage,weight,specificationsofthegoodsandtradingcountrycorrespondtothoseonthelicenses;thatthecargoaccordswithrelevantregulationsonforeigntrade;thatthereisnodamagetoorlossofcargo;thatthequalityandpackingoftheexportgoodsareuptorequirements;andthattherearenoirregularitiesduringloading,dischargingorshoring.2.2CustomsControloverManufactureinBondforExport

Ifimportedmaterialsaretakenintoabondedwarehouseforstorage,withoutpaymentofduty,thestoragemustbeundercustomscontrol.Thatisthewarehousemustbeoneauthorizedbythecustoms.Inthesameway,thecustomsauthoritiesmusthavesuitablecontrolthroughoutifimportedmaterialsaretakenintoabondedwarehouseformanufacturingexportproducts.Ifsuchcustomscontrolisstrictlyenforceditmayinvolvesomeofthefollowingfunctionscustomssupervisionofthetransferofimportedmaterialsonwhichdutyhasnotbeenpaidfromthedockstothebondedwarehouse;Customscontroloveraccesstotherawmaterials,finishedgoodsandanyintermediatematerialsincludingwastesstoredinthewarehouse;andthephysicalsupervisionbycustomsoftheexportationofothermeansofdisposalofthefinishedproductsandothergoodsarisingfromtheprocessofmanufactureinbond.Unit3WhatIsInternationalTradeTerms3.1RoleofInternationalTradeTerms3.1.1IntroductiontoTradeTermsTradetermsarealsoreferredtoas“priceterms”or“deliveryterms”.Tradetermsareasetofuniformrulescodifyingtheinterpretationoftradetermsdefiningthepricecompositionandtherightsandobligationsofthebuyerandthesellerininternationaltransactions.Everycommercialtransactionisbaseduponasalescontract,andthetradetermsusedinthecontracthavetheimportantfunctionofnamingtheexactpointatwhichtheownershipofthemerchandiseistransferredfromthesellertothebuyer.

3.1.2TheRoleofInternationalTradeTermsinInternationalTrade

ItisbeneficialtobuyersandsellersofnegotiatingtransactionandconcludingcontractBecauseeachtradetermhasitsspecificmeaning,therefore,aslongasthepartiesagreedonthetradeterm,itisalsodefiningtheresponsibility,costsandriskswhichlieinthecargolanding-overandwhoareresponsibleforthem.Itisbeneficialtobuyersandsellersofaccountingthepriceandcost

Astradetermsexpressthecomponentsofprice,sobothbuyersandsellersmustconsiderthecostofsubordinationincludedinthetradetermwhichisadoptedwhenpartiesdeterminetheconcludedprice.ItishelpingtoresolvedisputesinthecontractIfbuyerandsellershavethelackofconsiderationforthetermsofthecontract,sothatcertainmattersshallnotclearorincomplete,resultinginthedisputeofperformancecannotberesolvedbasedontheprovisionsofthecontract,inthiscase,couldinvokethegeneralexplainingofrelevanttradetermstodealwithit,whentheynegotiatingcontracts.ItisbeneficialtootherorganizationsItisbeneficialtoorganizationsofcarryingoutoperationalactivities,withtheappearanceoftradetermsandinternationalusageswhichexplainingthem,theyprovideanobjectivebasisandfavorableconditionsfororganizationsaboutdealingwiththeissuesexistinthepracticeandcarryingoutoperationalactivities.

3.2InternationalTradeUsages3.2.1WhereIsInternationalTradeUsagesfrom?Ininternationaltradebusinesspractice,becauseofeachnationallegalsystems,tradepracticesaredifferent,sotherearedifferencesinunderstandingandoperatingeachtradetermthateasilyleadtotradedisputes.3.2.2UnderstandingIncotermsWhyIncoterms?

Incotermsareinternationalrulesthatareacceptedbygovernments,legalauthoritiesandpractitionersworldwidefortheinterpretationofthemostcommonlyusedtermsininternationaltrade.Theyeitherreduceorremovealtogetheruncertaintiesarisingfromdifferinginterpretationsofsuchtermsindifferentcountries.

Whatdotheycover?ThescopeofIncotermsislimitedtomattersrelatingtotherightsandobligationsofthepartiestothecontractofsalewithrespecttothedeliveryofgoodssold,butexcluding“intangibles”likecomputersoftware.

Whatdotheynotdealwith?AlthoughtheIncotermsarewidelyusedandexceedinglyhandy,theyarenotmeantforeverytypeofcontract.Specifically,thetermsusedinacontractstateexactlywhentheshipperunloadsandrelinquishesobligation,andwhenthebuyertakesoverforcarriageandinsurance.3.2.3Warsaw—OxfordRules1932In1928,theInternationalLawAssociationheldameetinginWarsaw,andworkedouttheUniformRulesforCIFSalesContracts,whichwascalledWarsawRules1928,andrenamedWarsaw—OxfordRules1932attheOxfordConventionandincludes21clauses.ItismainlyusetoindicatethenatureandcharacteristicoftheCIFcontractandalsotostipulatetheresponsibilitiesofthetwopartiesunderCIFterms.3.2.4RevisedAmericanForeignTradeDefinitions1941In1919,nineAmericancommercialgroupsdrewuptheUSExportQuotationsandAbbreviationsin1919,thenrevisedin1941andrenamedRevisedAmericanForeignTradeDefinitions1941.ItwasadoptedbytheAmericanCommerce,theNationalImportersAssociationandtheAmericanForeignTradeAssociationinthesameyear.3.2.5InternationalRulesfortheInterpretationofTradeTerms

ThepurposeofIncotermsistoprovideasetofinternationalrulesfortheinterpretationofmostcommonlyusedtradetermsinforeigntrade.Thustheuncertaintiesofdifferentinterpretationsofsuchtermsindifferentcountriescanbeavoidedoratleastreducedtoaconsiderabledegree.

3.3AGuidetoIncoterms20003.3.1ExplanationofTermsinIncoterms2000

Incoterms2000aimatprovidingsuchasetofstandardizedtermswhichmeanexactlythesametobothpartiestoacontractandwillbeinterpretedinexactlythesamewaybycourtsineverycountry.Forthepurposeofeasierreadingandunderstanding,abriefexplanationwillbegivenbasedonthebelowfourgroupsrespectively.

Whatarethe13terms?組別術(shù)語縮寫術(shù)語英文名稱術(shù)語中文名稱E組發(fā)貨EXWEXworks工廠交貨（……指定地點）F組主要運費未付FCAFreeCarrier貨交至承運人（……指定地點）FASFreeAlongSide船邊交貨（……指定裝運港）FOBFreeOnBoard船上交貨（……指定裝運港）C組主要運費已付CFRCostandFreight成本加運費（……指定目的港）CIFCost,InsuranceandFreight成本、保險加運費付至（……指定目的港）CPTCarriagePaidto運費付至……指定目的港）CIPCarriageandInsurancePaidto運費、保險費付至（……指定目的地）D組貨到DAFDeliveredatFrontier邊境交貨（……指定地點）DESDeliveredEXShip目的港船上交貨（……指定目的港）DEQDeliveredEXQuay目的港碼頭交貨（……指定目的港）DDUDeliveredDutyUnpaid未完稅交貨（……指定目的地）DDPDeliveredDutyPaid完稅后交貨（……指定目的地）3.3.2ExplanationofGroupEUnderthe“E”term(EXW),theselleronlymakesthegoodsavailabletothebuyerattheseller’sownpremises.Itistheonlyoneofthatcategory.

EXWEXWorks(…namedplace)EXWmeansthatthesellerfulfillshisobligationtodeliverwhenhehasmadethegoodsavailabletothebuyerathispremisesoranothernamedplace(i.e.,works,factory,warehouse,etc.)notclearedforexportandnotloadedonanycollectingvehicle.Titleandriskpasstothebuyerincludingpaymentofalltransportationandinsurancecostsfromtheseller’sdoor.3.3.3ExplanationofGroupFUnderthe“F”terms(FCA,FASandFOB),theselleriscalledupontodeliverthegoodstoacarrierappointedbythebuyer.FCAFreeCarrier(…namedplace)Titleandriskpasstothebuyerincludingtransportationandinsurancecostswhenthesellerdeliversgoodsclearedforexporttothecardernominatedbythebuyeratthenamedplace.Itshouldbenotedthatthechosenplaceofdeliveryhasanimpactontheobligationsofloadingandunloadingthegoodsatthatplace.Ifdeliveryoccursattheseller’spremises,thesellerisresponsibleforloading.Ifdeliveryisatanyotherplace,thesellerisnotresponsibleforunloading.Thistermmaybeusedforanymodeoftransport.FASFreeAlongsideShip(…namedportofshipment)Titleandriskpasstothebuyerincludingpaymentofalltransportationandinsurancecostwhenthegoodsareplacedalongsidethevesselatthenamedportofshipmentbytheseller.Theexportclearanceobligationrestswiththeseller.ThisisareversalfrompreviousIncotermsversionswhichrequiredthebuyertoarrangeforexportclearance.However,ifthepartieswishthebuyertoclearthegoodsforexport,thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthecontractofsale.FOBFreeonBoard(…namedportofshipment)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostwhenthegoodspasstheship’srailatthenamedportofshipment.Thismeansthatthebuyerhastobearallcostsandrisksoflossordamagetothegoodsfromthatpoint.TheFOBtermrequiresthesellertoclearthegoodsforexport.Usedonlyforseaorinlandwaterwaytransportation.TheobligationsofthesellerundertheFOBcontractmaybesummarizedasfollows:

Thesellerisrequiredto:(1)Supplyconforminggoods,packedappropriatelyorinaccordancewiththecontract,andanydocumentsconfirmingconformitywhichhavebeenagreedandsupplyacommercialinvoiceoritselectronicequivalent;

(2)Deliverthegoodstobuyerbyplacingthemonboard,thatisovertherailofthevesselwhichhasbeennotifiedbythebuyer,inthemannerwhichisusualorcustomaryatthatportforsuchdelivery,atthetimeagreedandwithoutdelaygivethebuyersufficientnoticeofthefact;(3)Placethemonthevesselinthepositionandmannerrequired;(4)Payanycostsincidentaltodeliveryofthegoods;(5)Obtainanexportlicense,ifsorequired,oranyotherdocumentnecessaryfortheexportationofthegoodsandclearthegoodsthroughcustoms;(6)Provideproofofdeliveryinthemanneragreed—provideanyassistancerequestedbythebuyerinrespectofobtainingdocumentsfacilitatingexportandprovidinginformationtoenablethegoodstobeinsured.Thebuyerisrequiredto:(1)Givesufficientnoticetothesellerofthetimeandlocationofthedeliveryhaving,presumably,contractedforthecarriageofthegoodsfromtheportofshipment,bearanycostsoccasionedbyhisfailuretodosoandbeartheriskoflossordamagetothegoodsfromthetimetheypassovertheship’srail;(2)Obtainanyappropriatelicenses,authorizationsfortheimportofthegoods,andcomplywithcustomsformalitiesforimportationwhetherinthecountryofdestinationofinacountryoftransit;(3)Payanycostsincidentaltotheimportationofthegoods,beartheriskinthosegoodsfromthetimeoftheirdeliveryandbearthecostsoftheprovisionofassistancebythesellerattherequestofthebuyer;(4)Payforthegoods.However,astheloadingofthegoodsisacontinuousprocess,itishardtousedship’srailasapointtodivideresponsibilitiesandcosts.3.3.4ExplanationofGroupCUnderthe“C”terms(CFR,CIF,CPTandCIP),thesellerhastocontractforcarriage.Butwithoutassumingtheriskoflossorofdamagetothegoodsoradditionalcostsduetoeventsoccurringaftershipmentordispatch.CFRCostandFreight(…namedportofdestination)Thesellerdeliverswhenthegoodspasstheship’srailintheportofshipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestinationbuttheriskoflossordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.CIFCost,Insurance,andFreight(…namedportofdestination)Thesellerdeliverswhenthegoodspasstheship’srailintheportofshipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestinationbuttheriskoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.Thistermrequiresthesellertoclearthegoodsforexport.Theseller’sobligationsunderaCIFcontractmaybesummarizedasfollows:(1)Toshipgoodsofthedescriptioncontainedinthecontractandclearthegoodsforexportortobuyconforminggoodsafloat;(2)Ifthegoodsarenotboughtafloat,toprocureacontractofcarriagebyseaunderwhichthegoodswillbedeliveriedatthedestinationagreedbythecontractandobtainthebillofladingasevidenceofhavingdoneso;(3)Toarrange,ifthishasnotalreadybeendone,insuranceontermscurrentinthetradewhichwillbeavailableforthebenefitofthebuyerandprovideapolicyorinsurancedocumentwhichentitlesthebuyertomakeaclaimagainsttheinsurer;(4)Tomakeoutaninvoicewhichnormallywilldebitthebuyerwiththeagreedprice,ortheactualcost,commissioncharges,freightandinsurancepremium,andcredithimfortheamountofthefreightwhichhewillhavetopaytotheshipownerondeliveryofthegoodsattheportofdestination;(5)Totenderthesedocumentsinthemanneragreedwhetherbypresentationdirectly,transmissionbyelectronicmeansorotherwise,thebilloflading,insurancepolicyandinvoicetothebuyer,togetherwithanyotherdocumentswhichmaybeagreedbetweenthepartiesand/ormightberequiredbythecustomsofthetradesothathemayobtaindeliveryofthegoodsorrecoverfortheirloss,iftheyarelostonthevoyage,andknowwhatfreighthehastopay.

Thedutiesofthebuyermaybesummarizedasfollows:(1)Toacceptthedocumentswhentenderedbytheseller,iftheyareinconformitywiththecontractofsale,andpaythecontractprice;(2)Toreceivethegoodsattheagreedportofdestinationandbear,withtheexceptionofthefreightandmarineinsurance,allcostsandchargesincurredinrespectofthegoodsinthecourseoftheirtransitbyseauntiltheirarrivalattheportofdestination,aswellasunloadingcosts,includinglighterageandwharfagecharges;(3)Ifwarinsuranceistobeprovided,tobearthecost;(4)Tobearallrisksofthegoodsfromthetimewhentheyshallhaveeffectivelypassedtheship’srailattheportofshipment;(5)Ifthebuyerhasreservedtohimselftherighttodeterminetheperiodwithinwhichthegoodsaretobeshippedand/ortherighttochoosetheportofdestination,hemustbeartheadditionalcostsincurredasaresultandallrisksofthegoodsfromthedateoftheexpiryoftheperiodfixedforshipment,providedalwaysthatthegoodshavebeenappropriatedtothecontract,thatistosay,clearlysetasideorotherwiseidentifiedasthecontractgoods;(6)Topaythecostsandchargesincurredinobtainingthecertificateoforiginandconsulardocuments;(7)TopayallCustomsdutiesaswellasanyotherdutiesandtaxespayableconsequentupontheimportation;(8)Toobtainandprovideathisownriskandexpenseanyimportlicenseorpermitorthelikewhichhemayrequirefortheimportationofthegoodsatdestination.CPTCarriagePaidto(…namedportofdestination)Riskandinsurancecostpasstobuyerwhenthesellerdeliversmegoodstothecardernominatedbyhimandpaystransportationcosttothenameddestination.Thistermrequiresthesellertoclearthegoodsforexport.Thistermisusedforanymodeoftransportation.CIPCarriageandInsurancePaidto(…namedportofdestination)Titleandriskpasstobuyerwhenthesellerdeliversthegoodstothecarriernominatedbyhimbutthesellermustinadditionpaythecostofcarriagenecessarytobringthegoodstothenameddestination.Thismeansthatthebuyerbearsallrisksandanyadditionalcostsoccurringafterthegoodshavebeensodelivered.Theselleralsohastoprocureinsuranceagainstthebuyer’sriskoflossordamagetothegoodsduringthecarriage.Itisusedforanymodeoftransportation.3.3.5ExplanationofGroupDUnderthe“D”terms(DAF,DES,DEQ,DDUandDDP),thesellerhastobearallcostsandrisksneededtobringthegoodstotheplaceofdestination.DAFDeliveredatFrontier(…namedplace)Title,riskandresponsibilityforimportclearancepasstobuyerwhengoodsareplacedatthedisposalofthebuyeronthearrivingmeansoftransportnotunloaded,clearedforexport,atthenamedpointandplaceatthefrontier,butbeforethecustomsborderoftheadjoiningcountry.Theterm“frontier”maybeusedforanyfrontierincludingthatofthecountryofexport.DESDeliveredExShip(…namedportofdestination)Title,risk,responsibilityforvesseldischargeandimportclearancepasstobuyerwhenthegoodsareplacedatthedisposalofthebuyeronboardtheshipnotclearedforimportatthenamedportofdestination.Thesellerhastobearallthecostsandrisksinvolvedinbringingthegoodstothenamedportofdestinationbeforedischarging.DEQDeliveredExQuay(DutyPaid)(…namedportofdestination)Titleandriskpasstobuyerwhengoodsareplacedatthedisposalofthebuyernotclearedforimportonthequay(wharf)atthenamedportofdestination.Thesellerhastobearcostsandrisksinvolvedinbri