工業(yè)企業(yè)國(guó)際貿(mào)易術(shù)語(yǔ)

Incoterms

國(guó)際貿(mào)易術(shù)語(yǔ)SCMChina2Purpose目的ProvideabasicintroductiontocommonIncoterms

初步介紹常用國(guó)際貿(mào)易術(shù)語(yǔ)基本知識(shí)ExplainthedifferencebetweenIncotermsandTitleTransferTerms

解釋國(guó)際貿(mào)易術(shù)語(yǔ)和所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)間的區(qū)別Process過(guò)程Presentationanddiscussionin60minutes

在60分鐘內(nèi)進(jìn)行介紹并展開(kāi)討論P(yáng)roduct結(jié)果BetterunderstandingofwhatareIncotermsandhowtheyareusedinLogistics

進(jìn)一步理解國(guó)際貿(mào)易術(shù)語(yǔ)及其在物流行業(yè)內(nèi)的應(yīng)用KnowhowtomakeuseofIncotermsintrading,purchasingandsalesandtheimplicationstoJCI

了解在貿(mào)易，采購(gòu)和銷(xiāo)售過(guò)程中如何使用國(guó)際貿(mào)易術(shù)語(yǔ)，及其對(duì)JCI的影響Incoterms—3PsSCMChina3WhatareIncoterms?

何為Incoterms？InternationalCommercialTerms(Incoterms)specifywhen,inanInternationaltransaction,responsibilitiestransfer:

在國(guó)際貿(mào)易過(guò)程中，國(guó)際貿(mào)易術(shù)語(yǔ)（Incoterms）包含如下內(nèi)容：Payingfreightcosts

支付運(yùn)費(fèi)RiskofLoss(doesnotindicateinsurancecoverage)

損失風(fēng)險(xiǎn)（不代表保險(xiǎn)）Import/ExportClearance

進(jìn)出口清關(guān)Incotermsdonotspecify

國(guó)際貿(mào)易術(shù)語(yǔ)未規(guī)定如下內(nèi)容：Paymentsterms

支付條款Titletransfer

所有權(quán)轉(zhuǎn)移PaymenttermsandTitletransferareaddressedbynegotiatedcontract

通過(guò)協(xié)商合同規(guī)定的支付條款與所有權(quán)轉(zhuǎn)移SCMChina4IncotermsDefinition定義Usage使用TitleTransferTerms所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)Definition定義DutiesandTaxes關(guān)稅和稅金IncotermsResponsibilitiesOverview Incoterms職責(zé)一覽Exworks工廠交貨(EXW)FreeonBoard船上交貨(FOB)FreeCarrier貨交承運(yùn)人(FCA)Customs,InsuranceandFreight成本加保險(xiǎn)費(fèi)加運(yùn)費(fèi)(CIF)DeliveredDutyPaid完稅后交貨(DDP)DeliveredDutyUnpaid未完稅交貨(DDU)FrequentlyAskedQuestions

常見(jiàn)問(wèn)題Contents

內(nèi)容SCMChina5WhyusedIncoterms?

為何使用國(guó)際貿(mào)易術(shù)語(yǔ)？Recognizedbytradersaroundtheworld

獲得全球貿(mào)易行業(yè)的認(rèn)可Recognizedbydomesticandinternationalcourts

獲得國(guó)內(nèi)&國(guó)際法院的認(rèn)可Mitigatesdisputeswithinternationalsuppliers

減少與國(guó)際供應(yīng)商間的糾紛AllPurchaseOrdersissuedtointernationalsuppliersshouldincludeappropriateIncoterms

所有向國(guó)際供應(yīng)商開(kāi)具的采購(gòu)訂單均必須包含合適的國(guó)際貿(mào)易術(shù)語(yǔ)SCMChina6IncotermsTypes

國(guó)際貿(mào)易術(shù)語(yǔ)類(lèi)型InternationalChamberofCommerce(ICC)recognizes13Incoterms

國(guó)際商會(huì)認(rèn)可13條國(guó)際貿(mào)易術(shù)語(yǔ)Rangefrom包括Exworks,wherebuyerassumesallresponsibilitiesto

工廠交貨，買(mǎi)方承擔(dān)所有責(zé)任DeliveredDutyPaid,wheresellerassumesallresponsibilities

完稅后交貨，賣(mài)方承擔(dān)所有責(zé)任JCIPreferredTerms JCI常用條款China中國(guó)Inbound–ExworksorFOB

買(mǎi)進(jìn)——工廠交貨或船上交貨（…指定裝運(yùn)港）Outbound–FOB

發(fā)出——船上交貨（…指定裝運(yùn)港）NA北美Inbound–ExworksorFOB

買(mǎi)進(jìn)——工廠交貨或船上交貨（…指定裝運(yùn)港）Outbound–Exworks

發(fā)出——船上交貨（…指定裝運(yùn)港）

SCMChina7EXW--ExWorks

(..NamedPlace)

工廠交貨（…指定地址）FCA--FreeCarriers(..NamedPlace)

貨交承運(yùn)人（…指定地址）FAS--FreeAlongsideShip(…NamedPortofShipment)

船邊交貨（……指定裝運(yùn)港）FOB--FreeOnBoard(…NamedPortofShipment)

船上交貨（……指定裝運(yùn)港）CFR--CostandFreight(…NamedPortofDestination)

成本加運(yùn)費(fèi)（……指定目的港）CIF--Cost,InsuranceandFreight(…NamedPortofDestination)

成本、保險(xiǎn)費(fèi)加運(yùn)費(fèi)（……指定目的港）CPT--CarriagePaidTo(…NamedPlaceofDestination) 運(yùn)費(fèi)付至（……指定目的港）”，CIP--CarriageandInsurancePaidTo(…NamedPlaceofDestination)

運(yùn)費(fèi)和保險(xiǎn)費(fèi)付至（……指定目的港）DAF--DeliveredAtFrontier(…NamedPlace)

邊境交貨（……指定目的港）DESDeliveredExShip(…NamedPortofDestination)

目的港船上交貨（……指定目的港）DEQDeliveredExQuay(…NamedPortofDestination)(買(mǎi)方碼頭交貨價(jià))

目的港碼頭交貨（……指定目的港）DDUDeliveredDutyUnpaid(…NamedPortofDestination)

未完稅交貨（……指定目的港）DDPDeliveredDutyPaid(…NamedPortofDestination)

完稅后交貨（……指定目的港）IncotermsTypes

國(guó)際貿(mào)易術(shù)語(yǔ)的類(lèi)型SCMChina8TitleTransferTerms

所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)TitleTransferTermsDefine:

所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)定義：Whoownsthegoods商品擁有者Whoownstherisks風(fēng)險(xiǎn)承擔(dān)者Atwhichpointdoesthistransferfromsellertobuyer轉(zhuǎn)移何時(shí)從賣(mài)方轉(zhuǎn)移到買(mǎi)方TitleTransferTerms 所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)Arenotnecessarilyinternationallyrecognized并非要求是國(guó)際公認(rèn)的條款StandardsarenotusedunderICC標(biāo)準(zhǔn)不被用于ICCUnlikeIncoterms,TitleTransferTermswillthereforeneedtobeclearlyexplainedtosuppliersandspecificallystatedincontractualdocuments.

與國(guó)際貿(mào)易術(shù)語(yǔ)不同，需向供應(yīng)商詳細(xì)說(shuō)明所有權(quán)轉(zhuǎn)移條款，并在合同文本中特別定義SCMChina9TitleTransferTermsTypes

所與權(quán)轉(zhuǎn)移術(shù)語(yǔ)類(lèi)型Internationalcourt’sdefaultisTitleTransferatorigin

國(guó)際法庭原默認(rèn)所有權(quán)轉(zhuǎn)移自始發(fā)地Thereforebuyerownsgoods/risks

所以買(mǎi)方承擔(dān)貨權(quán)及風(fēng)險(xiǎn)RecommendedpreferredTitleTransferTerms推薦使用的所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)TTOP(TitleTransferOurPlant)（貨物到達(dá)工廠時(shí)所有權(quán)轉(zhuǎn)移）Titletransferwhengoodsarriveatbuyer’sreceivingdock

當(dāng)商品到達(dá)買(mǎi)方的收貨道口時(shí)，所有權(quán)被轉(zhuǎn)移TTOU(TitleTransferOnUse)（貨物使用時(shí)所有權(quán)轉(zhuǎn)移）Titletransferwhenbuyerconsumesgoods 當(dāng)買(mǎi)方開(kāi)始消費(fèi)貨物時(shí)，所有權(quán)被轉(zhuǎn)移TTOP貨物到達(dá)工廠時(shí)所有權(quán)轉(zhuǎn)移TTOPTermSuppliergoodsdonotcomeintoJCIinventoryuntilreceived

根據(jù)TTOP條款，供應(yīng)商的貨物直至運(yùn)抵JCI簽收后，才視為歸JCI所有MaximizeInventoryTurnsandReturnonNetAssets(RONA)

庫(kù)存周轉(zhuǎn)率最大化，及凈資產(chǎn)收益最大化（RONA）TTOPIsalsomoreconsistentwithpaymentterms,forexampleMNS-2thatstartuponreceiptofgoods TTOP在支付條款方面也具有統(tǒng)一性，例如，MNS-2始于收貨起算TTOPwillrequiresellertodelayrecognitionofthesaleandcarryinventorylongerontheirbooks

TTOP要求賣(mài)方延遲確認(rèn)銷(xiāo)售，貨物售出后，仍較長(zhǎng)時(shí)間地保留在賣(mài)方庫(kù)存帳簿上SCMChina10Incoterms:Duties&Taxes

國(guó)際貿(mào)易術(shù)語(yǔ)：關(guān)稅&稅金Anytimephysicalgoodscrossaninternationalborder,theymustbeclearedthroughCustomsoftheimportingcountry

無(wú)論何時(shí)，跨越國(guó)界的實(shí)體商品必須通過(guò)進(jìn)口國(guó)家海關(guān)清關(guān)才可進(jìn)入該國(guó)Customsclearanceincludesthedeterminationofwhetheranydutiesandotherimport-relatedtaxes,fees,andotherchargesmustbepaid

清關(guān)內(nèi)容包括確認(rèn)是否需要繳納任何關(guān)稅和其他進(jìn)口相關(guān)的稅金/費(fèi)用/及其他必須繳納的費(fèi)用Evenifacustomentryis“dutyfree”,documentationisusuallyrequiredtoqualifyfor“dutyfree”clearanceandotherimport-relatedtaxes,suchasVAT,mayapply

即使為“免稅”入關(guān)，通常也需要提交能夠證明“免稅”清關(guān)的相關(guān)文件，及繳納其他進(jìn)口相關(guān)稅金，如，可能需要繳納增值稅TheIncotermsassignedtothetransactionwilldeterminewhoisresponsibleforcustomsclearanceandpaymentofanydutiesandotherimport-relatedtaxes,feesandcharges

某筆交易使用的國(guó)際貿(mào)易術(shù)語(yǔ)將決定由買(mǎi)方還是賣(mài)方承擔(dān)清關(guān)和任何關(guān)稅費(fèi)用，及其他進(jìn)口相關(guān)稅金/費(fèi)用/服務(wù)費(fèi)SCMChina11Insurance保險(xiǎn)Cost成本Risks風(fēng)險(xiǎn)Documentation文件Seller’sResponsibility賣(mài)方責(zé)任Packagingandlabelingofgoods商品包裝及張貼標(biāo)簽Prepareandreleasegoodsforpick-upbybuyer’snominatedforwarder.準(zhǔn)備發(fā)貨給買(mǎi)方指定的承運(yùn)人Buyer’sResponsibility買(mǎi)方責(zé)任:Localpick-upandtransportationchargesinseller’scountry取貨及賣(mài)方國(guó)內(nèi)的運(yùn)費(fèi)Freight-ocean,air&others&portcharges運(yùn)費(fèi)——海運(yùn)，空運(yùn)及其他&港口費(fèi)用Transportationtobuyer’spremises運(yùn)至買(mǎi)方工廠Exportdocumentation,licensingandclearance出口文件，許可和清關(guān)文件Importlicensingandclearance進(jìn)口許可和清關(guān)文件ForwardingExpenses貨代費(fèi)用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Insurancecoveragefrompointofpickuptobuyer’spremises從取貨點(diǎn)至到達(dá)買(mǎi)方工廠的保險(xiǎn)CostRisksDocumentsInsuranceSellerdeliverswhenheplacesthegoodsatthedisposaloftheBuyer賣(mài)方將貨物運(yùn)至買(mǎi)方指定的地點(diǎn)交貨EXW:ExWorks(…namedPlace)

工廠交貨（…指定地址）InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina12FCA:FreeCarrier(…namedplace)e.g.ConsolidationCenter

貨交承運(yùn)人（…指定地址），如，集散中心DocumentationDocumentationCostCostRisksRisksInsuranceInsuranceSeller’sresponsibility:賣(mài)方責(zé)任Packagingandlabelingofgoods商品包裝及張貼標(biāo)簽Documentation-exportclearance,licensesandcustoms文件準(zhǔn)備——出口清關(guān)，許可及海關(guān)所需文件Transportationofgoodstobuyernominatedconsolidationcenter將貨物運(yùn)至買(mǎi)方指定的集散中心Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（如危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Insurancecoveragefromseller’spremisestoconsolidationcenter從賣(mài)方工廠至集散中心的保險(xiǎn)費(fèi)用Buyer’sResponsibility:買(mǎi)方責(zé)任Transportationfromconsolidationcentertoport從集散中心至港口的運(yùn)輸Freight-ocean,air&others&portcharges運(yùn)費(fèi)——海運(yùn)，空運(yùn)&其他&港口費(fèi)用Importlicensingandclearance進(jìn)口許可和清關(guān)Transportationtobuyer’spremises運(yùn)輸至買(mǎi)方工廠Forwarding&consolidationexpenses貨代&集散費(fèi)用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（如，危險(xiǎn)材料報(bào)關(guān)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Insurancecoveragefromconsolidationcentertobuyer’spremises從集散中心到買(mǎi)方工廠的保險(xiǎn)費(fèi)用CostRisksInsuranceDocumentsSellerdeliversgoods,clearedforexport,tothecarriernamedbyBuyer.賣(mài)方發(fā)貨，出口清關(guān)，貨物交給買(mǎi)方指定的承運(yùn)人InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina13FOB:FreeonBoard(…namedportofloading)

船上交貨（…指定裝運(yùn)港）DocumentationDocumentationCostCostRisksRisksInsuranceInsuranceCostRisksInsuranceDocumentsSellerdeliverswhengoodspassship’srailatthenamedportofshipment賣(mài)方發(fā)貨至始發(fā)港口貨物越過(guò)船舷Buyer’sResponsibility:Freight-ocean,air&others運(yùn)費(fèi)——海運(yùn)，空運(yùn)&其他Portchargesatportofdischarge卸貨港的港口費(fèi)用Importlicensingandclearance進(jìn)口許可證及清關(guān)Transportationtobuyer’spremises運(yùn)輸至買(mǎi)方工廠Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（如，危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Insurancecoveragefromnamedportofloadingtobuyer’spremises從指定裝貨港口至買(mǎi)方工廠的保險(xiǎn)費(fèi)用Seller’sresponsibility:賣(mài)方責(zé)任Packagingandlabelingofgoods商品包裝及張貼標(biāo)簽Containerstuffingandtallying裝箱及理貨Documentationexportclearance,license,customs出口清關(guān)文件，許可證，海關(guān)文件Transportationofgoodstoshiprailofnamedport運(yùn)輸貨物至指定港口Portchargesatportofloading裝貨港的港口費(fèi)用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（如，危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Insurancecoveragefromseller’spremisestocontaineryard從賣(mài)方工廠至集裝箱港口的保險(xiǎn)費(fèi)用InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierSCMChina14CIF:Cost,Insurance&Freight(…namedportofdestination)

成本、保險(xiǎn)費(fèi)加運(yùn)費(fèi)（……指定目的港）InsuranceInsuranceDocumentationDocumentationInlandCarrierCostCostRisksRisksCostRisksInsuranceDocumentsSellerdeliverswhenthegoodsarrivethenameddestinationport買(mǎi)方負(fù)責(zé)運(yùn)輸至貨物抵達(dá)卸貨港Seller’sresponsibility:賣(mài)方責(zé)任Packagingandlabelingofgoods商品包裝及張貼標(biāo)簽Documentexportclearance,licenseandcustoms出口清關(guān)文件，許可證和海關(guān)所需文件Haulageofgoodstocontaineryardofnamedport將貨物運(yùn)至指定港口的集裝箱碼頭Exportlicensingandclearance出口許可證及清關(guān)Portchargesatportofloading裝貨港的港口費(fèi)用Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（如，危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Freight-ocean,airorothers&portchargesatportofloading運(yùn)費(fèi)——海運(yùn)，空運(yùn)或其他，及在裝貨港的港口費(fèi)用Insurancecoveragefromsupplierspremisestoportofdestination從供應(yīng)商工廠至目的港的保險(xiǎn)費(fèi)用Buyer’sResponsibility:買(mǎi)方責(zé)任Importlicensingandclearance進(jìn)口許可證及清關(guān)Portchargesatportofdischarge卸貨港港口費(fèi)用Transportationtobuyer’spremises運(yùn)至買(mǎi)方工廠Miscellaneouslogisticsexpenses(e.g..hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流費(fèi)用（危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）Insurancecoveragefromportofdestinationtobuyer’spremises從目的港至買(mǎi)方工廠的保險(xiǎn)費(fèi)用Port&CustomsInternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierSCMChina15DDU:DeliveredDutyUnpaid(…namedplaceofdestination)

未完稅后交貨(…指定目的港)InsuranceDocumentationDocumentationCostRisksCostRisksDocumentsInsuranceSellerdeliversgoodstoBuyer,notclearedforimportatnamedplaceofdestination賣(mài)方將貨物運(yùn)至買(mǎi)方指定目的地，不負(fù)責(zé)進(jìn)口清關(guān)Buyer’sObligations買(mǎi)方責(zé)任Importlicense/ofclearance.進(jìn)口許可證及清關(guān)Noobligationsofinsurance.無(wú)保險(xiǎn)責(zé)任Bearsallrisksaftergoodshavebeendelivered.承擔(dān)到貨后的所有風(fēng)險(xiǎn)Payallcostsrelatingthegoodsaftertheyhavebeendelivered到貨后支付所有貨物相關(guān)成本Entitledtodeterminethetimewithinanagreedperiod.有權(quán)在相互同意的期限內(nèi)決定時(shí)間Acceptappropriatedeliveryorder.接受合適的交貨單ImportclearanceatPOD卸貨港進(jìn)行進(jìn)口清關(guān)Customsduties關(guān)稅Seller’sResponsibility賣(mài)方責(zé)任Packagingandlabelingofgoods商品包裝及張貼標(biāo)簽Ocean/Airfreight&alltransportationcosts海運(yùn)/空運(yùn)&所有運(yùn)輸成本Documentation-exportclearance,文件——出口清關(guān)Insuranceofcarriage(door-to-door)承運(yùn)保險(xiǎn)（門(mén)到門(mén)）ExportclearanceatPOL在裝貨港進(jìn)行出口清關(guān)Portcharges(Portofloading/Portofdischarge)港口費(fèi)用（裝貨港/卸貨港）Miscellaneouslogisticsexpenses(e.g..Hazardousmaterialdeclaration,fumigation,pre-shipmentinspection)其他物流費(fèi)用（如，危險(xiǎn)品申報(bào)，預(yù)發(fā)貨檢驗(yàn)，熏蒸）InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina16DDP:DeliveredDutyPaid(…namedplaceofdestination)完稅后交貨（……指定目的港）InsuranceDocumentationCostRisksCostRisksDocumentsInsuranceSellerdeliversgoodstoBuyer,clearedforimport,notunloadedontransportatthenamedplace賣(mài)方將貨物運(yùn)至買(mǎi)方，進(jìn)行進(jìn)口清關(guān)，直至運(yùn)達(dá)指定地點(diǎn)后卸貨Seller’sResponsibility賣(mài)方責(zé)任Packagingandlabelingofgoods商品包裝及張貼標(biāo)簽Ocean/Airfreight&alltransportationcosts海運(yùn)/空運(yùn)&及所有運(yùn)費(fèi)用Documentation-export&importclearancelicenseandcustoms文件——進(jìn)出口清關(guān)許可證及海關(guān)文件Insuranceofcarriage(door-to-door)運(yùn)輸保險(xiǎn)費(fèi)（門(mén)到門(mén)）ExportclearanceatPOL在裝貨港處進(jìn)行出口清關(guān)ImportclearanceatPOD在卸貨港處進(jìn)行進(jìn)口清關(guān)Customsduties關(guān)稅Portcharges(POL&POD)港口費(fèi)用（裝貨港&卸貨港）Miscellaneouslogisticsexpenses(e.g..Hazardousmaterialdeclaration,fumigation,pre-shipmentinspection)其他物流費(fèi)用（如，危險(xiǎn)材料報(bào)關(guān)，熏蒸，預(yù)發(fā)貨檢驗(yàn)）insurancecoveragefrompointofpickuptobuyer’spremises從取貨至到達(dá)買(mǎi)方工廠的保險(xiǎn)費(fèi)用InternationalTransportationSeller’sPremisesInlandCarrierConsolidationCenterPort&CustomsDe-consolidationCenterBuyer’sPremisesInlandCarrierPort&CustomsSCMChina17DDPDefined

DDP定義DDP=DeliveredDutyPaid(…namedplaceofdestination)

完稅后交貨（…指定目的港）DDP=sellerdeliversthegoodstothebuyer,clearedforimportandnotunloadedfromanyarrivingmeansoftransportatthenamedplaceofdestination.Thesellerhastobearallthecostsandrisksinvolvedinbringingthegoodsthereto,includingwhereapplicable,any“duty”(whichincludestheresponsibilityforandthepaymentofformalities,customsduties,taxesandothercharges)forimportinthecountryofdestination. DDP術(shù)語(yǔ)是指賣(mài)方在指定的目的地，辦理完進(jìn)口清關(guān)手續(xù)，將在交貨運(yùn)輸工具上尚未卸下的貨物交予買(mǎi)方，完成交貨。貿(mào)易術(shù)語(yǔ)DDP賣(mài)方必須承擔(dān)將貨物運(yùn)至指定的目的地的一切風(fēng)險(xiǎn)和費(fèi)用，包括在需要辦理海關(guān)手續(xù)時(shí)在目的地應(yīng)繳納的任何“稅費(fèi)”（包括辦理海關(guān)手續(xù)的責(zé)任和風(fēng)險(xiǎn)，以及繳納手續(xù)費(fèi)/關(guān)稅和其他費(fèi)用）DDPrepresentthemaximumobligation DDP代表賣(mài)方承擔(dān)最大責(zé)任Thistermshouldnotbeusedifthesellerisunabletodirectlyorindirectlyobtaintheimportlicense

若賣(mài)方不能直接或間接地取得進(jìn)口許可證，則不應(yīng)使用此術(shù)語(yǔ)SCMChina18DDPDefined

DDP定義However,ifthepartieswishtoexcludefromtheseller'sobligationssomeofthecostspayableuponimportofthegoods(suchasvalueaddedtax,VAT),thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthecontractofsale.

但如果當(dāng)事方希望將進(jìn)口時(shí)所要支付的部分費(fèi)用（如增值稅）從賣(mài)方義務(wù)中排出，則應(yīng)在銷(xiāo)售合同中明確寫(xiě)明。Ifthepartieswishthebuyertobearallrisksandcostsoftheimport,theDDU(delivereddutyunpaidterm)shouldbeused

若當(dāng)事方希望買(mǎi)方承擔(dān)進(jìn)口的風(fēng)險(xiǎn)和費(fèi)用，則應(yīng)使用DDU（未完稅交貨）術(shù)語(yǔ)。WhenJCIissellingandrequestedtoquote/contractasDDUmustinvolvedthetaxstaff

當(dāng)JCI進(jìn)行銷(xiāo)售或要求使用DDU報(bào)價(jià)時(shí)，稅務(wù)必須參與SCMChina19IncotermsandTitleTransferTerms

國(guó)際貿(mào)易術(shù)語(yǔ)和所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)SCMChina20IncotermsandTitleTransferTerms

國(guó)際貿(mào)易術(shù)語(yǔ)和所有權(quán)轉(zhuǎn)移術(shù)語(yǔ)SCMChina21EXW(ExWorks)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostfromtheseller'sdoor.Usedforanymodeoftransportation.

工廠交貨（EXW）將權(quán)力和風(fēng)險(xiǎn)轉(zhuǎn)移給買(mǎi)方，包括支付從賣(mài)方處的所有運(yùn)費(fèi)和保險(xiǎn)費(fèi)?？捎糜谌魏芜\(yùn)輸方式。FCA(FreeCarrier)Titleandriskpasstobuyerincludingtransportationandinsurancecostwhenthesellerdeliversgoodsclearedforexporttothecarrier.SellerisobligatedtoloadthegoodsontheBuyer'scollectingvehicle;itistheBuyer'sobligationtoreceivetheSeller'sarrivingvehicleunloaded.

貨交承運(yùn)人（FCA）將權(quán)力和風(fēng)險(xiǎn)轉(zhuǎn)移給買(mǎi)方，包括當(dāng)賣(mài)方辦理出口清關(guān)手續(xù)后將貨物交給承運(yùn)人時(shí)的運(yùn)費(fèi)和保險(xiǎn)費(fèi)。賣(mài)方有責(zé)任將貨物裝上買(mǎi)方的取貨車(chē)；買(mǎi)方負(fù)責(zé)收貨時(shí)卸貨。FAS(FreeAlongsideShip)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostoncedeliveredalongsideshipbytheseller.Usedforseaorinlandwaterwaytransportation.Theexportclearanceobligationrestswiththeseller

船邊交貨（FAS）將權(quán)力和風(fēng)險(xiǎn)轉(zhuǎn)移給買(mǎi)方，包括供應(yīng)商將貨物卸到船邊后的所有運(yùn)費(fèi)和保險(xiǎn)費(fèi)。用于海運(yùn)或內(nèi)陸水運(yùn)。出口清關(guān)由賣(mài)方負(fù)責(zé)。FOB(FreeOnBoard)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostoncedeliveredonboardtheshipbytheseller.Usedforseaorinlandwaterwaytransportation.

船上交貨（FOB）權(quán)力和義務(wù)轉(zhuǎn)移給買(mǎi)方，包括買(mǎi)方將貨物裝到船上后的所有運(yùn)費(fèi)和保險(xiǎn)費(fèi)ForshipmentswithinNorthAmerica,Incotermsarerarelyused.Instead,FOBtermssuchas“FOBBuyer’sPlant”areutilized

對(duì)于在北美范圍內(nèi)運(yùn)輸，很少使用國(guó)際貿(mào)易術(shù)語(yǔ)。但是會(huì)使用例如“FOB買(mǎi)方工廠”的FOB術(shù)語(yǔ)Title,Risk&Responsibility

所有權(quán)，風(fēng)險(xiǎn)&責(zé)任SCMChina22CFR(CostandFreight)Title,riskandinsurancecostpasstobuyerwhendeliveredonboardtheshipbysellerwhopaysthetransportationcosttothedestinationport.Usedforseaorinlandwaterwaytransportation.

成本加運(yùn)費(fèi)（CFR）當(dāng)賣(mài)方將貨物交至船上時(shí)，就將所有權(quán)/風(fēng)險(xiǎn)和保險(xiǎn)費(fèi)用轉(zhuǎn)移至買(mǎi)方了，此前，賣(mài)方支付直至目的港運(yùn)輸費(fèi)。此術(shù)語(yǔ)用于海運(yùn)或內(nèi)陸水運(yùn)。CIF(Cost,InsuranceandFreight)Titleandriskpasstobuyerwhendeliveredonboardtheshipbysellerwhopaystransportationandinsurancecosttodestinationport.Usedforseaorinlandwaterwaytransportation.

成本保險(xiǎn)加運(yùn)費(fèi)（CIF）當(dāng)賣(mài)方將貨物交至船上時(shí)，貨物所有權(quán)和風(fēng)險(xiǎn)就轉(zhuǎn)移至買(mǎi)方，此前，賣(mài)方支付直至目的港運(yùn)輸費(fèi)和保險(xiǎn)費(fèi)。此術(shù)語(yǔ)適用于海運(yùn)或內(nèi)陸水運(yùn)。CIP(CarriageandInsurancePaidTo)Titleandriskpasstobuyerwhendeliveredtocarrierbysellerwhopaystransportationandinsurancecosttodestination.Usedforanymodeoftransportation.

運(yùn)費(fèi)和保險(xiǎn)費(fèi)付至（CIP)當(dāng)賣(mài)方將貨物交給承運(yùn)人時(shí)，貨物有所權(quán)和風(fēng)險(xiǎn)就轉(zhuǎn)移至買(mǎi)方，此前，賣(mài)方支付到達(dá)目的地的運(yùn)費(fèi)和保險(xiǎn)費(fèi)。此術(shù)語(yǔ)適用于任何運(yùn)輸模式。CPT(CarriagePaidTo)Title,riskandinsurancecostpasstobuyerwhendeliveredtocarrierbysellerwhopaystransportationcosttodestination.Usedforanymodeoftransportation.

運(yùn)費(fèi)付至（CPT）當(dāng)賣(mài)方將貨物交至承運(yùn)人時(shí)，貨物所有權(quán)風(fēng)險(xiǎn)和保險(xiǎn)費(fèi)用均轉(zhuǎn)移至買(mǎi)方，此前，賣(mài)方支付到達(dá)目的地的運(yùn)費(fèi)。此術(shù)語(yǔ)適用于任何運(yùn)輸模式。Title,Risk&Responsibility

所有權(quán)，風(fēng)險(xiǎn)&責(zé)任SCMChina23DAF(DeliveredatFrontier)Title,riskandresponsibilityforimportclearancepasstobuyerwhendeliveredtonamedborderpointbyseller.Usedforanymodeoftransportation.

邊境交貨（DAF）當(dāng)賣(mài)方將貨物運(yùn)至指定邊境時(shí)，貨物所有權(quán)/風(fēng)險(xiǎn)和進(jìn)口清關(guān)責(zé)任都轉(zhuǎn)移至買(mǎi)方。此術(shù)語(yǔ)適用于任何運(yùn)輸模式。DES(DeliveredExShip)Title,risk,responsibilityforvesseldischargeandimportclearancepasstobuyerwhensellerdeliversgoodsonboardtheshiptodestinationport.Usedforseaorinlandwaterwaytransportation. 目的港船上交貨（DES）當(dāng)賣(mài)方將貨物運(yùn)至目的港船上時(shí)，貨物所有權(quán)/風(fēng)險(xiǎn)和卸船及清關(guān)責(zé)任轉(zhuǎn)移至買(mǎi)方。此術(shù)語(yǔ)適用于海運(yùn)或內(nèi)陸水運(yùn)。DEQ(DeliveredExQuay-DutyPaid)Titleandriskpasstobuyerwhendeliveredonboardtheshipatthedestinationpointbythesellerwhodeliversgoodsondockatdestinationpointclearedforimport.Usedforseaorinlandwaterwaytransportation.

目的港碼頭交貨（DEQ-完稅）當(dāng)賣(mài)方將貨物運(yùn)至目的港船上時(shí)，貨物所有權(quán)和風(fēng)險(xiǎn)轉(zhuǎn)移至買(mǎi)方，此前，買(mǎi)方進(jìn)行進(jìn)口清關(guān)并將貨物運(yùn)至目的地。此術(shù)語(yǔ)適用于海運(yùn)或內(nèi)陸水運(yùn)。DDU(DeliveredDutyUnpaid)Title,riskandresponsibilityofimportclearancepasstobuyerwhensellerdeliversgoodstonameddestinationpoint.Usedforanymodeoftransportation.Buyerisobligatedforimportclearance

未完稅交付（DDU）當(dāng)賣(mài)方將貨物運(yùn)至目的港時(shí)，貨物所有權(quán)/風(fēng)險(xiǎn)和進(jìn)口清關(guān)的責(zé)任轉(zhuǎn)移至買(mǎi)方。此術(shù)語(yǔ)適用于任何運(yùn)輸方式。買(mǎi)方負(fù)責(zé)進(jìn)行進(jìn)口清關(guān)。DDP(DeliveredDutyPaid)Titleandriskpasstobuyerwhendeliversgoodstonameddestinationpointclearedforimport.Usedforanymodeoftransportation.

完稅交付（DDP）當(dāng)貨物運(yùn)至目的地，且進(jìn)口清關(guān)完畢時(shí)，貨物所有權(quán)和風(fēng)險(xiǎn)轉(zhuǎn)移至買(mǎi)方。此術(shù)語(yǔ)適用于任何運(yùn)輸模式。Title,Risk&Responsibility

所有權(quán)，風(fēng)險(xiǎn)&責(zé)任SCMChina24Ikeepreadingabout"E"-termsand"C"-terms.Whatdoesthatmean?

我常看到E組和C組貿(mào)易術(shù)語(yǔ)。到底是什么意思呢？Incoterms2000,likeitsimmediatepredecessor,groupsthetermsinfourcategoriesdenotedbythefirstletterinthethree-letterabbreviation

國(guó)際貿(mào)易術(shù)語(yǔ)2000版，與之前的版本一樣，根據(jù)三個(gè)字母的縮寫(xiě)詞的第一個(gè)字母將這些貿(mào)易術(shù)語(yǔ)分為四類(lèi)。Underthe"E"-term(EXW),theselleronlymakesthegoodsavailabletothebuyerattheseller'sownpremises.Itistheonlyoneofthatcategory. E組術(shù)語(yǔ)EXW規(guī)定，賣(mài)方只在其工廠向買(mǎi)方供貨。此術(shù)語(yǔ)是該類(lèi)別中唯一規(guī)定賣(mài)方在其所在地向買(mǎi)方供貨的術(shù)語(yǔ)。Underthe"F"-terms(FCA,FASandFOB),theselleriscalledupontodeliverthegoodstoacarrierappointedbythebuyer.

在F組術(shù)語(yǔ)中，F(xiàn)CA，F(xiàn)AS和FOB規(guī)定，要求賣(mài)方將貨物運(yùn)至買(mǎi)方指定的承運(yùn)商。Underthe"C"-terms(CFR,CIF,CPTandCIP),thesellerhastocontractforcarriage,butwithoutassumingtheriskoflossordamagetothegoodsoradditionalcostsduetoeventsoccurringaftershipmentordispatch.

在C組術(shù)語(yǔ)中，CFR，CIF，CPT和CIP規(guī)定賣(mài)方需聯(lián)系承運(yùn)商，但無(wú)須承擔(dān)發(fā)貨后貨物損毀風(fēng)險(xiǎn)或發(fā)運(yùn)后由于事故導(dǎo)致的額外費(fèi)用。Underthe"D"-terms(DAF,DES,DEQ,DDUandDDP),thesellerhastobearallcostsandrisksneededtobringthegoodstotheplaceofdestination.

在D組術(shù)語(yǔ)中，DAF，DES，DEQ，DDU和DDP規(guī)定，賣(mài)方需承當(dāng)將貨物運(yùn)抵目的地的所有費(fèi)用和風(fēng)險(xiǎn)。FrequentlyAskedQuestions

常見(jiàn)問(wèn)題SCMChina25FrequentlyAskedQuestions

常見(jiàn)問(wèn)題WhoisresponsibleforinsurancewithFCATTOP? FCATTOP保險(xiǎn)由誰(shuí)負(fù)責(zé)？IfJCIisthebuyer,JCI’smarineandpropertyinsuranceprovidescoveragewheneverJCIacquirestheriskofloss,evenitisbeforeJCIacquiresatitle.NotethatJCI’sdeductiblewillapply.(Remark:onlyforJCIWholly-owned)

如果JCI是買(mǎi)方，JCI的水險(xiǎn)和財(cái)產(chǎn)險(xiǎn)對(duì)JCI一旦獲得損失風(fēng)險(xiǎn)后的損失進(jìn)行承保，即使在JCI獲得貨物的所有權(quán)前。（注：JCI全球保險(xiǎn)合同只適用于JCI全資公司）IfJCIisthebuyer,JCIisresponsiblefortheriskofloss,evenwithouttitleofthegoods.ThereforeitisJCI’sresponsibilitytofileaclaimshouldtherebeanylossordamageofgoodsintransit.

如果JCI是買(mǎi)方，JCI負(fù)責(zé)損失險(xiǎn)，即使在未獲得貨物所有權(quán)前。因此，如果發(fā)生運(yùn)輸在途貨物損毀，應(yīng)由JCI負(fù)責(zé)填寫(xiě)索賠報(bào)告WhatisthetimingforpaymentifFCATTOPandMNS2?

如果使用FCATTOP和MNS2，付款期限有多久？MNS2istiedtothedateoftransferofownership.TTOP,isTitleTransferOurPlant.Onaninternationalshipmentwithalongpipeline,FCATTOPmeansthepaymentisdueonthe2nddayofthe2ndmonthfollowingreceiptatoutplant,whichinfactcouldbequitelengthyifaboatshipment(35transit+45daysavg..=80daysaftershipmentinaverage) MNS2與所有權(quán)轉(zhuǎn)移日期相聯(lián)系。TTOP為貨物到達(dá)工廠時(shí)所有權(quán)轉(zhuǎn)移。在長(zhǎng)途國(guó)際貨運(yùn)中，F(xiàn)CATTOP代表我們工廠收貨后的第二個(gè)月的第二天是最終付款日，實(shí)際上，如果是船舶運(yùn)輸，那么這個(gè)付款期就非常長(zhǎng)（35天在途+45天avg=平均發(fā)貨后80天）NoteMNS2withoutTTOPmaymeanpaymentisduepotentiallybeforetheyreceivedonalonginternationalseamode.ThiscanbedifficultforJCIoperationstomanageandalsoforsomecountries.

需注意MNS2無(wú)TTOP可能代表付款日在其收到貨物前（如果運(yùn)輸模式是長(zhǎng)途國(guó)際海運(yùn)）。這種情況對(duì)于JCI就較難于操作，同樣在某些國(guó)家也同樣難于操作。SCMChina26FrequentlyAskedQuestions

常見(jiàn)問(wèn)題InseveralcountriesinAsiaPacific,thecountrynormistohavethesupplierdelivermaterial,whichwouldbeDDU.Shouldthesebechanged?

在多個(gè)亞太國(guó)家，國(guó)家相關(guān)標(biāo)準(zhǔn)要求供應(yīng)商發(fā)貨材料應(yīng)為未完稅交貨價(jià)，這些規(guī)定需要更改嗎？Inallcases,JCIpurchasingshouldbeobtainingA/Bpriceandevaluatingthetotalcostwiththefunctionalstaffs.Ingeneral,JCIismovingtomanagelogisticscoststoleveragevolumeandgetthebestcompetitiveCooperatefreightrate(forexample,GOB);andinsurefrequent,smalllotdeliveriesatassignedtimes.IfcurrenttermsareDDU,purchasingneedstoevaluatetheTOTALCOSTimpact,notjusttheprice,ofmodifications,pertheexceptionprocess.

在這些情況下，JCI采購(gòu)應(yīng)獲得A/B價(jià)格，并與職能部門(mén)共同評(píng)估總成本。通常，JCI會(huì)管理物流成本，通過(guò)量的整合獲得最優(yōu)惠的運(yùn)價(jià)(如GOB),并確保以規(guī)定的次數(shù)進(jìn)行小批次多頻率發(fā)貨。如果現(xiàn)在使用的條款為DDU，采購(gòu)部需要根據(jù)實(shí)際情況評(píng)估總成本包，而不僅是變更后的價(jià)格。SCMChina27WhydoIncotermsneedrevisingperiodically?

為什么國(guó)際貿(mào)易術(shù)語(yǔ)需要定期修訂？ThemainreasonistheneedtoadaptIncotermstocontemporarycommercialpractice.Forinstance,inthe1990version,theclausesdealingwiththeseller'sobligationtoprovideproofofdeliveryallowedpaperdocumentationtobereplacedbye-mailforthatpurposeforthefirsttime.

主要原因是需使國(guó)際貿(mào)易術(shù)語(yǔ)能夠不斷適應(yīng)當(dāng)前的貿(mào)易實(shí)務(wù)。例如，在1990年版本中，第一次規(guī)定，賣(mài)方應(yīng)負(fù)責(zé)提供的發(fā)貨許可文件證明可以用電子郵件替代。WhatdoesittaketouseIncotermscorrectly?

怎樣能夠正確使用國(guó)際貿(mào)易術(shù)語(yǔ)？ICCrecommendsthat"Incoterms2000"bereferredtospecificallywheneverthetermsareused,togetherwithalocation.Forexample,theterm"DeliveredatFrontier(DAF)"shouldalwaysbeaccompaniedbyareferencetoanexactplaceandthefrontiertowhichdeliveryistobemade.Topreventmisunderstandings,variationsofthethree-letterIncotermsshouldbestrictlyavoided. ICC建議使用“國(guó)際貿(mào)易術(shù)語(yǔ)2000版”特別提出每一術(shù)語(yǔ)應(yīng)與具體地點(diǎn)相結(jié)合。例如，使用“邊境交貨（DAF）”條款時(shí)應(yīng)必須加上交貨的具體地點(diǎn)及具體邊界。為避免誤解，應(yīng)嚴(yán)禁避免篡改只有三個(gè)字母的國(guó)際貿(mào)易術(shù)語(yǔ)。FrequentlyAskedQuestions

常見(jiàn)問(wèn)題SCMChina28SellersOutsideChina中國(guó)境外賣(mài)方NegotiatesIncotermofEXW.--JCIcoulduseitsleverageinthemarketplacetowellmanagefreightcosts,carrier,

forwardersandcustomsbrokers.

使用EXW——JCI通過(guò)全球量的整合取得最好的運(yùn)價(jià)，并很好的管理船公司，貨運(yùn)代理公司及報(bào)關(guān)代理的服務(wù)。NegotiateTitleTransferTermofTTOP-“TitleTransferOurPlant”,Toavoidownershipofinventory(I.e.inventoryrecordedonbalancesheet)ofIn-Transit,ToMaximizeInventoryTurnsandhelpourcashflow

談判TTOP——”貨物到達(dá)工廠時(shí)所有權(quán)轉(zhuǎn)移”，以避免擁有在途庫(kù)存（如庫(kù)存紀(jì)錄入JCI資產(chǎn)表），將庫(kù)存周轉(zhuǎn)率最大化，提高現(xiàn)金周轉(zhuǎn)率。SellersWithinChina中國(guó)境內(nèi)賣(mài)方CurrentNormsituationistermasDD

現(xiàn)行標(biāo)準(zhǔn)是DDSuggesttoobtainsupplier’sEXWandDDprice(A);GetJCIlogisticscostperpieceprice,calculateDeliveryprice(B)=Supplier’sEXW+JCILogisticscostperpieceprice.

建議獲得供應(yīng)商的EXW和DD價(jià)格（A)；使用JCI的單價(jià)物流成本，計(jì)算收貨價(jià)格（B）=供應(yīng)商的EXW價(jià)格+JCI的單價(jià)物流成本。EvaluateTotalCostImpact—Avs.B,andotherimpact:transportationRisks,JCILogisticsresources(MilkRun,Consolidation.…)