incoterms--国际贸易术语中英文对照解释(全)

更新时间:2023-05-26 04:14:44 阅读: 评论:0

Foreword
By Rajat Gupta, ICC Chairman
The global economy has given business broader access than ever before to markets all over the world. Goods are sold in more countries,in large quantities, and in greater variety. But as the volume and complexity of global sales increa, so do possibilities for misunderstandings and costly disputes when sale contracts are not adequately drafted.
The Incoterms® rules, the ICC rules on the u of domestic and international trade terms, facilitate the conduct of global trade. Reference to an Incoterms 2010 rule in a sale contract clearly defines the parties' respective obligations and reduces the risk of legal complications.
Since the creation of the Incoterms rules by ICC in 1936, this globally accepted contractual standard has been regularly updated to keep pace with the development of international trade. The Incoterms 2010 rules take account of the continued spread of customs-free zones, the incread u of electronic communications in business transactions, heightened concern about curity in the movement of goods and consolidates in transport practices. Incoterms2010 updates and consolidates the 'delivered' rules, reducing the total number of rules from 13 to 11, and offers a simpler and clearer prentation of all the rules. Incoterms 2010 is also the first version of the Incoterms rules to make all references to buyers and llers gender-neutral.
The broad experti of ICC's Commission on Commercial Law and Practice, who membership is drawn from all parts of the world and all trade ctors, ensures that the Incoterms 2010 rules respond to business needs everywhere defines the parties' respective obligations and reduces the risk of legal complications.
ICC would like to express its gratitude to the members of the Commission, chaired by Fabio Bortolotti (Italy), to the Drafting Group, which comprid Charles Debattista (Co-Chair, France), Jens Bredow (Germany), Johnny Herre (Sweden), David Lwee (UK), Lauri Railas (Finland), Frank Reynolds (US),and Miroslav Subert (Szech Republic), and to Asko Raty (Finland) for assistance with the images depicting the 11 rules.
INTRODUCTION
The Incoterms® rules explain a t of three-letter trade terms reflecting business-to-business practice in contracts for the sale of goods. The Incoterms® rules describe mainly the tasks, costs and risks involved in the delivery of goods from llers to buyers.spear
How to u the Incoterms® 2010 rules
1. Incorporate the Incoterms® 2010 rules into your contract of sale
If you want the Incoterms® 2010 rules to apply to your contract, you should make this clear in the contract, through such words as, “[the chon Incoterms rule including the named place, followed by] Incoterms® 2010”.
2. Choo the appropriate Incoterms rule
The chon Incoterms rule needs to be appropriate to the goods, to the means of their transport, and above all to whether the parties intend to put additional obligations, for example such as the obligation to organize carriage or insurance, on the ller or on the buyer. The Guidance Note to each Incoterms rule contains information that is particularly helpful when making this choice. Whichever Incoterms rule is chon, the parties should be aware the interpretation of their contract may well be influenced by customs particular to the port or place being ud.
3. Specify your place or port as precily as possible
The chon Incoterms rule can work only if the parties name a place or port, and will work best if the parties specify the place or port as precily as possible.
A good example of such precision would be::
“FCA 38 Cours Albert 1er, Paris, France Incoterms 2010”.
Under the Incoterms rule
Ex Works(EXW),
Free Carrier(FCA),
Delivered at Terminal(DAT),
Delivered at Place(DAP),
Delivered Duty Paid(DDP),
Free Alongside Ship(FAS),
and Free on Board(FOB),
the named place is the place where delivery takes place and
where risk pass from the ller to the buyer.
Under the Incoterms rule
Carriage Paid to (CPT),
Carriage and Insurance Paid to(CIP),
Cost and Freight(CFR)
Cost, Insurance and Freight(CIF),
The named place differs from the place of delivery. Under the four Incoterms rules, the named place is the place of destination to which carriage is paid.
Indications as to place or destination can helpfully be further specified by stating a preci point in that place or destination in order to avoid doubt or argument.
4. Remember that Incoterms rules do not give you a complete contract of sale
Incoterms rules do say which party to the sale contract has the obligation to make carriage or insurance arrangements, when the ller delivers the goods to the buyer, and which costs each party is responsible for.
Incoterms rules, however, say nothing about the price to be paid or the method of its payment. Neither do they deal with the transfer of ownership of the goods, or the conquences of a breach of contract. The matters are normally dealt with through express terms in the contract of sale or in the law governing that contract. The parties should be aware that mandatory local law may override any aspect of the sale contract, including the chon Incoterms rules.
Main features of the Incoterm@2010 rules
1.Two new Incoterms ruls – DAT and DAP – have replaced the Incoterms 2000 rules DAF, DES DEQ and DDU.
The number of Incoterms rules has been reduced from 13 to 11.
abcd英语26个字母的读法
This has been achieved by substituting two rules that may be ud irrespective of the agreed mode of transport — DAT, Delivered at Terminal, and DAP, Delivered at Place — for the Incoterms 2000 rules DAF, DES, DEQ and DDU.
Under both new rules, delivery occurs at a named destination: in DAT, at the buyer’s disposal unloaded from the arriving vehicle (as under the former DEQ rule); in DAP, likewi at the buyer’s disposal, but ready for unloading (as under the former DAF, DES and DDU rules).
The new rules make the Incoterms 2000 rules DES and DEQ superfluous. The named terminal in DAT may well be in a port, and DAT can therefore safely be ud in cas where the Incoterms 2000 rule DEQ once was. Likewi, the arriving “vehicle” under DAP may well be a ship and the named place of destination may well be a port: conquently, DAP can safely be ud in cas where the Incoterms 2000 rule DES once was. The new rules, like their predecessors, are “delivered”, with the ller bearing all the costs (other than tho related to import clearance, where applicable) and risks involved in bringing the goods to the named place of destination.
2. Classification of the 11 Incoterms® 2010 rules
The 11 Incoterms® 2010 rules are prented in two distinct class:
RULES FOR ANY MODE OR MODES OF
TRANSPOTR
EXW    EX WORKS
FCA    FREE CARRIER
CPT    CARRIAGE PAID TO
CIP    CARRIAGE AND INSURANCE PAID TO
DAT    DELIVERED AT TERMINAL
DAP    DELIVERED AT PLACE
DDP    DELIVERED DUTY PAID
RULES FOR SEA AND INLAND WATERWAY TRANSPORT
FAS    FREE ALONGSIDE SHIP
FOB    FREE ON BOARD
CFR    COST AND FREIGHT
CIF    COST INSURANCE AND FREIGHT
The first class includes the ven Incoterms® 2010 rules that can be ud irrespective of the mode of transport lected and irrespective of whether one or more than one mode of transport is employed. EXW, FCA, CPT, CIP, DAT, DAP and DDP belong to this class. They can be ud even when there is no maritime transport at all. It is important to remember, however, that the rules can be ud in cas where a ship is ud for part of the carriage.
In the cond class of Incoterms® 2010 rules, the point of delivery and the place to which the goods are carried to the buyer are both ports, hence the label “a and inland waterway” rules. FAS, FOB, CFR and CIF belong to this class. Under the last three Incoterms rules, all mention of the ship’s rail as the point of delivery has been omitted in preference for the goods being delivered when they are “on board” the vesl. This more cloly reflects modern commercial reality and avoids the rather dated image of the risk swinging to and fro across an imaginary perpendicular line.
3. Rules for domestic and international trade
Incoterms rules have traditionally been ud in international sale contracts where goods pass across national boarders. In various areas of the world, however, trade blocs, like the European Union, have made border formalities between different countries less significant. Conquently, the subtitle of the Incoterms® 2010 rules formally recognize that they are available for application to both international and domestic sale contracts. As a result, the Incoterms® 2010 rules clearly state in a number of places that the obligation to comply with export/import formalities exists only where applicable.
Two developments have persuaded ICC that a movement in this direction is timely. Firstly, traders commonly u Incoterms rules for purely domestic sale contract. The cond reason is the greater willingness in the Unites States to u Incoterm rules in domestic trade rather than the former Uniform Commercial Code shipment and delivery terms.
4. Guidance Notes
Before each Incoterms® 2010 rule you will find a Guidance Note. The Guidance Notes explain the fundamentals of each Incoterms rule, such as when it should be ud, when risk pass, and how costs are allocated between ller and buyer. The Guidance Notes are not part of the actual Incoterms® 2010 rules, but are intended to help the ur accurately and efficiently steer towards the appropriate Incoterms rule for a particular transaction.
5. Electronic communication
Previous versions of Incoterms rules have specified tho documents that could be replaced by EDI messages. Articles A1/B1 of the Incoterms® 2010 rules, however, now give electronic means of communication the same effect as paper communication, as long as the parties so agree or where customary. This formulation facilitates the evolution of new electronic procedures throughout the lifetime of the Incoterms® 2010 rules.
6. Insurance cover
The Incoterms® 2010 rules are the first version of the Incoterms rules since the version of the Institute Cargo Claus and take account of alterations made to tho claus. The Incoterms® 2010 rules place information duties relating to insurance in articles A3/B3, which deal with contracts of carriage and insurance. The provisions have been moved from the more generic found in article A10/B10 of the Incoterms 2000 rules.
The language in articles A2/B3 relating to insurance has also been altered with a view to clarifying the parties’ obligations in this regard.
7. Security-related Clearances and information required for such clearances
There is heightened concern nowadays about curity in the movement of goods, requiring verification that the goods do not po a threat to life or property for reasons other than their inherent nature.
Therefore, the Incoterms® 2010 rules have allocated obligations between the buyer and ller to obtain or to render assistance in obtaining curity-related clearances, such as chain-of-custody information, in articles A2/B2 and A10/B10 of various Incoterms rules.
8. Terminal handling charges
Under Incoterms rules CPT, CIP, CFR, CIF, DAT, DAP, and DDP, the ller must make arrangements for the carriage of the goods to the agreed destination. While the freight is paid by the ller, it is actually paid for by the buyer as freight costs are normally included by the ller in the total lling price. The carriage costs will sometimes include the costs of handling and moving the goods within port or container terminal facilities and the carrier or terminal operator may well charge the costs to the buyer who receives the goods. In the circumstances, the buyer will want to avoid paying for the same rvice twice: once to the ller as part of the total lling price and once independently to the carrier or the terminal operator. The Incoterms® 2010 rules ek to avoid this happening by clearly allocating such costs in articles A6/B6 of the relevant Incoterms rules.
9. String sales
In the sale of commodities, as oppod to the sale of manufactured goods, cargo is frequently sold veral times during transit “down a string” when this happens, a ller in the middle of the string don’t have to ship the goods becau the have already been shipped by the first ller in the string. The ller in the middle of the string therefore performs its obligations towards its buyer not by shipping the goods, but by “procuring” goods that have been shipped. For clarification purpos, Incoterms® 2010 rules include the obligation to “procure goods shipped” as an alternative to the obligation to ship goods in the relevant Incoterms rules.
前言
国际商会主席 Rajat Gupta
全球经济一体化使得商业通向世界各地市场的途径空前宽广。各种各样的货物被销售到世界各地。然而,随着全球贸易数额的增加和贸易复杂性的加强swl,因贸易合同起草不恰当而带来的误解和高代价争端也可能随之增加。
国际贸易术语解释通则,国际商会规则在国内和国际贸易用语的使用促进了全球贸易的进行。在贸易合同中引用国际贸易术语解释通则 2010 可明确界定各方义务并降低法律纠纷产生的风险。
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自从1936年国际商会制定出国际贸易术语解释通则之后,此项在全球范围内被采用的合同标准就经常性地更新换代,与国际贸易的发展步调一致。国际贸易术语解释通则2010考虑了免税贸易区的不断增加,电子沟通在商务中的不断增多,以及被更加重视的货物运输中的安全和变化等问题。国际贸易术语解释通 则2010更新并加强了交货规则,将规则总量从13条减少到了11条,并且使得所有规则的表述更加简洁明确。国际贸易术语解释通则2010同时也是第一个使得所有在买卖双方中的适用保持中立的第一个国际贸易术语解释版本。
国际商会的商法和实践委员会成员来自世界各地和多个贸易部门,该委员会广泛的专业技能确保了国际贸易术语解释通则2010与各地的商贸需求相适应。
国际商会向Fabio Bortolotti(意大利)的商法和实践委员会的成员表示谢意,向由Charles Debattista(副组长,英国),Christoph Martin Radtke(副组长,法国),Jens Bredow (德国),Johnny Herre(瑞典),David Lwee(英国),Lauri Railas(芬兰),Frank Reynold(美国),Miroslav Subert(捷克)组成的起草小组致谢,并且向对11条规则的表述给予帮助的Asko Raty(芬兰)致谢。
介绍
Incoterms®规则规定了一系列在货物销售商业合同实践中使用的三字母系列贸易术语 Incoterms®规则主要描述了货物从卖方到买方运输过程中涉及的责任,费用和风险的划分。
如何适用 Incoterms®2010 规则
1.vb是什么 Incoterms®2010 规则应用到销售合同中
如果要使合同适用 Incoterms 规则 2010,应在合同中明确表明,例如:所选择的 Incoterms 规则(含指定地点)适用 Incoterms®规则 2010
2. 选择适宜的 Incoterms 规则
所选的 Incoterms 规则需要与货物,采取的运输方式相适宜,最重要的是合同双方是否意欲添加额外的义务,例如将办理运输或保险的义务加于买方或卖方。每个贸易术语的指导性解释中的信息对作出如此的决定非常有帮助。不论选用何种 Incoterms 规则,双方应该意识到对合同的解释会受到使用的港口或地址惯例影响。
3.尽可能精准地描述你方地址或港口名称
只有当事人双方选定特定的一个收货地或港口时,所选术语才能发挥作用。地点或港口名称越精准,Incoterms 规则越有效。
以下精准描述就是一个很好的例子:
FCA38 Cours Albert 1er,法国巴黎,2010通则
Incoterms 规则下:
EXW 工厂交货(……指定地点)
FCA 货交承运人(……指定地点)”个人礼仪培训
DAT 终点站交货(……指定目的地)
考公务员学什么专业好DAP 地点交货 (……指定目的地)
DDP 完税后交货(……指定目的地)
FAS 船边交货(……指定装运港)
FOB 船上交货(……指定装运港)
此处所指地点为交货地点,同时风险也从卖方转移至买方
Incoterms 规则下
CPT 运费付至(……指定目的地)
CIP 运费、保险费付至(…指定目的地)
CFR 成本加运费(……指定目的港)
CIF 成本、保险费 加运费(指定目的港)
所指地点随交货地不同而不同。在这四条 Incoterms 规则下,所指地点为运费付至地。
为了避免疑问和争议,指定地点或目的地可以进一步阐述为一个精确的地点。
4谨记 Incoterms 规则并没有给当事人提供一份完整的销售合同
Incoterm 规则确有阐述销售合同中当事人的特定义务,当卖方将货物运至买方时,办理运输和保险义务的承担。
然而,Incoterms 并没有任何关于付款价格或付款方式的规定,或是货物所有权的转移,违约的后果等。这些问题通常是通过销售合同的明示条款和适用的法律条文来解决。当事人需要注意的是,当地强制适用的法律有可能优先于销售合同的内容,包括所选择的 Incoterms 规则。
Incoterms®2010 的主要特征
1.两个新的贸易术语,即 DAT 和 DAP 代替了原来Incoterms2000 的 DAF,DES,DEQ 和 DDU 术语。
贸易术语的数量从原来的 13 个减少到 11 个。
germanwingsIncoterms2010 用两个可以不顾及已议定的运输模式的新术语——DAT,目的地交货和 DAP,指定地交货——代替了 Incoterms2000 中的 DAF,DES,SEQ 和 DDU术语。
DAT 和 DAP 术语都规定需在指定地点交货:在 DAT情况下,从运输工具上卸下货物交由买方处置(这和先前的 DEQ 术语一样);在 DAP 情况下同样交由买方处置,但需做好卸货的准备(这和先前的 DAF, DES和DDU 术语一样)。
新贸易术语的使用,使Incoterms 2000中的DES和DEQ成为多余。DAT的目的地可以是港口,因此DAT可以用于在Incoterms 2000下DEQ适用的情况。同样的,DAP中运达货物的交通工具可以是轮船,而目的地也可以是港口,因此DAP可以用于Incoterms2000下DES适用的情况。这两个新的术语,和先前的几个术语一样,是由卖方承担所有费用(除了与进口清算有关的费用)和货物到达目的地前的风险。
2. Incoterms®2010 中 11 种贸易术语的分类
Incoterms®2010 11 种贸易术语目前被分为两类:
适用于任何运输方式的术语:
EXW 高中英语日记    工厂交货
FCA     货交承运人
CPT     运费付至
CIP     运费及保险费付至
DAT     目的地交货
DAP     所在地交货
DDP     完税后交货
适用于海上和内陆水上运输的术语:
FAS    船边交货
FOB34街奇迹    船上交货
CFR    成本加运费
CIF    成本、保险费加运费
第一种分类中的七种贸易术语不用考虑所选用运输方式的种类。EXW,FCA,CPT,CIP,DAT,DAP 和 DDP 都属于第一种分类。它们甚至可以运用于没有海上运输的情况下。谨记只要运输中一个部分运用过船只便可以适用此类术语。
在第二类术语中,交货点和把货物送达买方的地点都是港口,所以只适用于“海上或内陆水上运输”。FAS,FOB,CFR 和 CIF 都属于这一类。最后的三个术语,删除了以越过船舷为交货标准而代之以将货物装运上船。这更准确的反应了现代商业现实,避了以往风险围绕船舷这条虚拟垂线来回摇摆。
3.国内贸易和国际贸易的规定
传统的 Incoterms 规则只在国际销售合同中运用,此种交易货物运输都需跨越国界。在世界许多地区,商业集团如欧盟使得不同国家间的过关手续不再重要。所以,Incoterms®2010 正式认可所有的贸易规则既可以适用于国内交易也可以适用于国际交易。所以,Incoterms®2010 在一些地方明确规定,只有在适当的时候,才有义务遵从进口或者出口的手续。
两个新发展使得 ICC 相信向这个方向的改革是适宜的。首先,商人们普遍在国内贸易合同使用Incoterms2010 规则。其次,比起先前提到的统一的商业规则中的运输和交付术语,在国内贸易中更多美国人愿意使用 Incoterms2010 中的术语。
4.引言
在 Incoterms®2010 的每条规则前面,都有一条引言。引言解释每条贸易规则的基本内容,比如说什么时候被运用到,什么时候风险转移,还有费用在卖方和买方间是怎样分配的等等。引言并不是 Incoterms®2010的内容,但是它们能帮助使用者更准确更有效率的针对特定的贸易运用合适的贸易条款。
5.电子通信
上一版本的 Incoterms 规则已经确定了可以被电子数据交换信息替代的文件。然而 Incoterms®规则 2010中的 A1/B1 赋予电子通信方式和纸质通讯相同的效果,只要缔约双方同意或存在国际惯例。这一规定有利于促进 Incoterms®规则 2010 中新的电子程序的演进。
6.保险范围
Incoterms®规则 2010 是协会货物条款修订以来的最新版国际贸易术语规则,并就对那些条款的变更做了考虑。Incoterms® 规则 2010 把关系到保险的信息义务规定在 A3/B3,这涉及到运输和保险合同。这些条款已经从更为普通的国际贸易术语 2000 中 A10/B10的文章中删除。为了明确缔约双方的义务,条款 A2/B3中涉及保险的行文也做了变化。
7. 与安全有关的清关需要的信息
现在人们高度关注货物运输中的安全问题,需要确认货物不会对生命和财产有威胁,除了其自身固有的属性。
因此,Incoterms®规则 2010 已经在买家和卖家间分配了义务,在与安全有关的清关获得或者提供帮助,例如在多种多样的国际贸易术语中 A2/B2 和 A10/B10的监管链相关信息
8. 终点站操作费
在国际贸易术语 CPT,CIP,CIF,DAT,DAP 和 DDP项下,卖家必须做好安排使货物到达指定目的地。虽然运费是由卖方支付的,但因为运费一般被卖方包含在销售价格中所以实际上运费是由买方支付的。货运费有时包括港口或集装箱码头内的理货和运输费用,承运人和终点站运营方也可能向收到货物的买家收取这笔费用。在这种情况下,买家会想要避免对同一服务重复付费:一次付给卖家作为销售价格中的一部分,一次单独地付给承运人或者终点站运营方。Incoterms®规则 2010在相关国际贸易术解释规则的 A6/B6 条款明确的分配此项费用,力求避免重复付费。
9. 连环合同
与工业制成品的销售不同,在农矿产品的销售中,货物经常在沿销售链运转过程中被频繁销售多次。这种情况下,在运输中的卖家不用再运输货物,因为货物已被第一个卖家装船运输了。中途的卖方通过接收货物而非运输货物向买方履行义务。为明确起见,Incoterms® 规则 2010 在相关规定中把提取已经运输的商品的义务作为运输商品义务的替换。

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