国际贸易术语解释通则(精品).ppt

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1、INCOTERMS 2000EXW=“Ex Works”+named place(exporter country)工厂交货工厂交货EXW means that the Seller delivers when he places the goods at the disposal of the Buyer at the Sellers premises or another named place(works,factory,warehouse etc.)NOT cleared for export and NOT loaded on any collecting vehicle.是指当卖方

2、在其所在地或其他指定的地点（如工场、工厂或仓库）是指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货，卖方不办理出口清关手续将货物交给买方处置时，即完成交货，卖方不办理出口清关手续或将货物装上任何运输工具。或将货物装上任何运输工具。If the parties wish the Seller to be responsible for the loading of the goods on departure and to bear the risks and all the costs of such loading,this must be made

3、clear by adding explicit wording to this effect into the contract of sale.但是，若双方希望在起运时卖方负责装载货物并承当装载货物的但是，若双方希望在起运时卖方负责装载货物并承当装载货物的全部费用和风险时，则须在销售合同中明确写明。全部费用和风险时，则须在销售合同中明确写明。INCOTERMS 2000FCA=Free Carrier+named place(exporter country)货交承运人货交承运人FCA means that the Seller delivers the goods,cleared for

4、 export,to the carrier nominated by the Buyer at the named place.是指卖方只要将货物在指定的地点交给买方指定的承运人，并办是指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。理了出口清关手续，即完成交货。NOTE:The chosen place of delivery has an impact on the obligations of the loading and unloading the goods at that place!需要说明的是，交货地点的选择对于在该地点装货和卸货的义务需

5、要说明的是，交货地点的选择对于在该地点装货和卸货的义务会产生影响。会产生影响。If delivery occurs at the Sellers premises,the Seller is responsible for loading.If delivery occurs at any other place,the Seller is not responsible for unloading.若卖方在其所在地交货，则卖方应负责装货，若卖方在任何其他若卖方在其所在地交货，则卖方应负责装货，若卖方在任何其他地点交货，卖方不负责卸货。地点交货，卖方不负责卸货。FCA may be used

6、irrespective of the mode of transport.该术语可用于各种运输方式该术语可用于各种运输方式。INCOTERMS 2000FAS=“Free Alongside Ship”+named port of shipment船边交货船边交货FAS means that the Seller delivers when the goods are placed alongside the vessel at the named port of shipment(exporter country).是指卖方在指定的装运港将货物交到船边，即完成交货。是指卖方在指定的装运港将

7、货物交到船边，即完成交货。FAS requires the Seller to clear the goods for export.(INCOTERMS 1990 required the Buyer to clear the goods for export.)FAS术语要求卖方办理出口清关手续。（这一点与以前版本的内容相反，术语要求卖方办理出口清关手续。（这一点与以前版本的内容相反，以前版本要求买方安排办理出口手续。）以前版本要求买方安排办理出口手续。）If the parties wish the Buyer to clear the goods for export,this mus

8、t be made clear by adding explicit wording to this effect into the contract of sale.如当事方希望买方办理出口手续，需要在销售合同中明确写明。如当事方希望买方办理出口手续，需要在销售合同中明确写明。FAS can be used only for sea-or inland waterway transport.该术语仅适用于海运或内河运输。该术语仅适用于海运或内河运输。INCOTERMS 2000FOB=“Free On Board”+named port of shipment船上交货船上交货FOB mean

9、s that the Seller delivers when the goods pass the ships rail at the named port of shipment(exporter country).是当货物在指定的装运港越过船舷，卖方即完成交货。是当货物在指定的装运港越过船舷，卖方即完成交货。FOB requires the Seller to clear the goods for export.FOB术语要求卖方办理货物出口清关手续。术语要求卖方办理货物出口清关手续。FOB can be used only for sea-or inland waterway tra

10、nsport.该术语仅适用于海运或内河运输。该术语仅适用于海运或内河运输。If the parties do not intend to deliver the goods across the ships rail,FCA term should be used instead.如当事各方无意越过船舷交货，则应使用如当事各方无意越过船舷交货，则应使用FCA术语。术语。INCOTERMS 2000CFR=“Cost&Freight”+named port of destination成本加运费成本加运费CFR means that the Seller delivers when the go

11、ods pass the ships rail in the port of shipment(exporter country).是指在装运港货物越过船舷卖方即完成交货是指在装运港货物越过船舷卖方即完成交货。The Seller must pay the cost&freight necessary to bring the goods to the named port of destination(importer country),BUT the risk of loss of or damage to the goods,as well as any additional costs

12、 due to events occurring after the time of delivery,are transferred from the Seller to the Buyer.卖方必须支付将货物运至指定的目的港所需的运费和费用。但交货后货卖方必须支付将货物运至指定的目的港所需的运费和费用。但交货后货物灭失或损坏的风险，以及由于各种事件造成的任何额外费用，即由卖物灭失或损坏的风险，以及由于各种事件造成的任何额外费用，即由卖方转移到买方。方转移到买方。CFR requires the Seller to clear the goods for export.CFR术语要求卖方办理

13、出口清关手续。术语要求卖方办理出口清关手续。CFR can be used only for sea-or inland waterway transport.该术语仅适用于海运或内河运输。该术语仅适用于海运或内河运输。If the parties do not intend to deliver the goods across the ships rail,CPT term should be used instead.如当事各方无意越过船舷交货，则应使用如当事各方无意越过船舷交货，则应使用CPT术语。术语。INCOTERMS 2000CIF=“Cost,Insurance&Freight

14、”+named port of destination成本、保险加运费成本、保险加运费CIF means that the Seller delivers when the goods pass the ships rail in the port of shipment(exporter country)是指在装运港当货物越过船舷时卖方即完成交货。是指在装运港当货物越过船舷时卖方即完成交货。The Seller must pay the cost&freight necessary to bring the goods to the named port of destination(imp

15、orter country),BUT the risk of loss of or damage to the goods,as well as any additional costs due to events occurring after the time of delivery,are transferred from the Seller to the Buyer.卖方必须支付将货物运至指定的目的港所需的运费和费用，但交货后货物灭失或卖方必须支付将货物运至指定的目的港所需的运费和费用，但交货后货物灭失或损坏的风险及由于各种事件造成的任何额外费用即由卖方转移到买方。损坏的风险及由于各

16、种事件造成的任何额外费用即由卖方转移到买方。CIF requires the Seller to procure Marine Insurance against the Buyers risk of loss of or damage to the goods during carriage.在在CIF条件下，卖方还必须办理买方货物在运输途中灭失或损坏风险的海运保险条件下，卖方还必须办理买方货物在运输途中灭失或损坏风险的海运保险 CIF requires the Seller to clear the goods for export.CIF术语要求卖方办理货物出口清关手续。术语要求卖方办理

17、货物出口清关手续。CIF can be used only for sea-or inland waterway transport.该术语仅适用于海运和内河运输。该术语仅适用于海运和内河运输。If the parties do not intend to deliver the goods across the ships rail,CIP term should be used instead.若当事方无意越过船舷交货则应使用若当事方无意越过船舷交货则应使用CIP术语。术语。INCOTERMS 2000CPT=“Carriage Paid To”+named place(importer

18、country)运费付至运费付至CPT means that the Seller delivers the goods to the carrier nominated by Seller himself(exporter country).是指卖方向其指定的承运人交货是指卖方向其指定的承运人交货。In addition,the Seller must pay the cost of carriage necessary to bring the goods to the named destination(importer country).卖方还必须支付将货物运至目的地的运费。卖方还必须

19、支付将货物运至目的地的运费。CPT requires the Seller to clear the goods for export.CPT术语要求卖方办理出口清关手续。术语要求卖方办理出口清关手续。CPT may be used irrespective of the mode of transport.该术语可适用于各种运输方式该术语可适用于各种运输方式。INCOTERMS 2000CIP=“Carriage&Insurance Paid to”+named place(importer country)运费和保险费付至运费和保险费付至CIP means that the Seller

20、delivers the goods to the carrier nominated by Seller himself(exporter country).是指卖方向其指定的承运人交货是指卖方向其指定的承运人交货。In addition,the Seller must pay the cost of carriage necessary to bring the goods to the named destination(importer country),BUT the risk of loss of or damage to the goods as well as any addi

21、tional costs due to events occurring after the time of delivery are transferred from the Seller to the Buyer.卖方还必须支付将货物运至目的地的运费，亦即买方承担卖方交货之后的一切风卖方还必须支付将货物运至目的地的运费，亦即买方承担卖方交货之后的一切风险和额外费用。险和额外费用。CIP requires the Seller to procure an insurance against the Buyers risk of loss of or damage to the goods d

22、uring carriage.按照按照CIP术语，卖方还必须办理买方货物在运输途中灭失或损坏风险的保险。术语，卖方还必须办理买方货物在运输途中灭失或损坏风险的保险。CIP requires the Seller to clear the goods for export.CIP术语要求卖方办理出口清关手续。术语要求卖方办理出口清关手续。CIP may be used irrespective of the mode of transport.该术语可适用于各种运输方式该术语可适用于各种运输方式。INCOTERMS 2000DAF=Delivered At Frontier+named plac

23、e边境交货边境交货DAF means that the Seller delivers when the goods are placed at the disposal of the Buyer on the arriving means of transport,NOT unloaded,cleared for export,but not cleared for import at the named point and place at the frontier,but before the customs border of the adjoining country.是指当卖方在边

24、境的指定的地点和具体交货点，在毗邻国家海关边界前，将仍处是指当卖方在边境的指定的地点和具体交货点，在毗邻国家海关边界前，将仍处于交货的运输工具上尚未卸下的货物交给买方处置，办妥货物出口清关手续但尚于交货的运输工具上尚未卸下的货物交给买方处置，办妥货物出口清关手续但尚未办理进口清关手续时，即完成交货。未办理进口清关手续时，即完成交货。The term“frontier”may be used for any frontier including that of the exporter country.Therefore,it is of vital importance that the fr

25、ontier in question is defined precisely by always naming the point and place in the DAF term.“边境边境”一词可用于任何边境，包括出口国边境。因而，用指定地点和具体交货一词可用于任何边境，包括出口国边境。因而，用指定地点和具体交货点准确界定所指边境，这是极为重要的。点准确界定所指边境，这是极为重要的。If the parties wish the Seller to be responsible for unloading of the goods from the arriving means of

26、transport and to bear the risks and all the costs of unloading,this must be made clear by adding explicit wording to this effect into the contract of sale.如当事各方面希望卖方负责从交货运输工具上卸货并承担卸货的风险和费用，则如当事各方面希望卖方负责从交货运输工具上卸货并承担卸货的风险和费用，则应在销售合同中明确写明。应在销售合同中明确写明。INCOTERMS 2000DAF(contd)DAF may be used irrespectiv

27、e of the mode of transport when goods are delivered at a land frontier.该术语可用于陆地边界交货的各种运输方式该术语可用于陆地边界交货的各种运输方式。When delivery is to take place in the port of destination,on board a vessel or on the quay(wharf),DES or DEQ terms should be used.当在目的港船上或码头交货时，应当在目的港船上或码头交货时，应DES或或DEQ术语。术语。INCOTERMS 2000DE

28、S=Delivered Ex Ship+named port of destination目的港船上交货目的港船上交货DES means that the Seller delivers when the goods are placed at the disposal of the Buyer on board the ship,NOT cleared for import,at the named port of destination.是指在指定的目的港，货物在船上交给买方处置，但不办理货物进口清是指在指定的目的港，货物在船上交给买方处置，但不办理货物进口清关手续，卖方即完成交货。关手续

29、，卖方即完成交货。If the parties wish the Seller to bear the costs and risks of discharging the goods,then DEQ term should be used.如果当事各方希望卖方负担卸货的风险和费用，则应使用如果当事各方希望卖方负担卸货的风险和费用，则应使用DEQ术语。术语。DES can be used only when the goods are to be delivered by sea,inland waterway or multi-modal transport on a vessel in

30、the port of destination.只有当货物经由海运或内河运输或多式联运在目的港船上货时，才能使只有当货物经由海运或内河运输或多式联运在目的港船上货时，才能使用该术语。用该术语。INCOTERMS 2000DEQ=Delivered Ex Quay+named port of destination目的港码头交货目的港码头交货DEQ means that the Seller delivers when the goods are placed at the disposal of the Buyer on the quay(wharf),NOT cleared for impo

31、rt,at the named port of destination.是指卖方在指定的目的港码头将货物交给买方处置，不办理进口清关手续，即完是指卖方在指定的目的港码头将货物交给买方处置，不办理进口清关手续，即完成交货。成交货。DEQ requires the Buyer to clear the goods for import and to pay for all formalities,duties,taxes and other charges upon import.(INCOTERMS 1990 required the Seller to arrange for import c

32、learance.)DEQ术语要求买方办理进口清关手续并在进口时支付一切办理海关手续的费用、术语要求买方办理进口清关手续并在进口时支付一切办理海关手续的费用、关税、税款和其他费用。关税、税款和其他费用。（这和以前版本相反，以前版本要求卖方办理进口清关手续。）If the parties wish the Seller to bear all or part of the costs payable upon import of the goods,this must be made clear by adding explicit wording to this effect in the c

33、ontract of sale.如果当事方希望卖方负担全部或部分进口时交纳的费用，则应在销售合同中明确如果当事方希望卖方负担全部或部分进口时交纳的费用，则应在销售合同中明确写明。写明。DEQ can be used only when the goods are to be delivered by sea,inland waterway or multi-modal transport on discharging from a vessel onto the quay(wharf)in the port of destination.只有当货物经由海运、内河运输或多式联运且在目的港码头卸货

34、时，才能使用该只有当货物经由海运、内河运输或多式联运且在目的港码头卸货时，才能使用该术语。术语。INCOTERMS 2000DEQ(contd)If the parties wish the Seller to bear the risks and all the costs of the handling of the goods from the quay(wharf)to another place(warehouse,terminal,transport station etc.)in or outside the port,then DDU or DDP terms should b

35、e used.如果当事方希望卖方负担将货物从码头运至港口以内或以外的其如果当事方希望卖方负担将货物从码头运至港口以内或以外的其他点（仓库、终点站、运输站等）的义务时，则应使用他点（仓库、终点站、运输站等）的义务时，则应使用DDU或或DDP术语。术语。INCOTERMS 2000DDU=Delivered Duty Unpaid+named place(importer country)未完税交货未完税交货DDU means that the Seller delivers the goods to the Buyer,NOT cleared for import and NOT unloade

36、d from any arriving means of transport at the named place of destination.是指卖方在指定的目的地将货物交给买方处置，不办理进口手续，也不从交货的是指卖方在指定的目的地将货物交给买方处置，不办理进口手续，也不从交货的运输工具上将货物卸下，即完成交货。运输工具上将货物卸下，即完成交货。DDU requires the Buyer to clear the goods for import and to pay for all formalities,duties,taxes and other charges upon imp

37、ort.买方必须承担此项买方必须承担此项“税费税费”和因其未能及时输货物进口清关手续而引起的费用和和因其未能及时输货物进口清关手续而引起的费用和风险。风险。If the parties wish the Seller to carry out customs formalities and bear the costs and risks resulting therefrom,this must be made clear by adding explicit wording to this effect in the contract of sale.如果双方希望卖方办理海关手续并承担由此

38、发生的费用和风险，以及在货物进口如果双方希望卖方办理海关手续并承担由此发生的费用和风险，以及在货物进口时应支付的一此费用，则应在销售合同中明确写明。时应支付的一此费用，则应在销售合同中明确写明。DDU may be used irrespective of the mode of transport.该术语适用于各种运输方式该术语适用于各种运输方式。If delivery is to take place in the port of destination on board the vessel or on the quay,DES or DEQ terms should be used.当

39、货物在目的港船上或码头交货时，应使用当货物在目的港船上或码头交货时，应使用DES或或DEQ术语。术语。INCOTERMS 2000DDP=Delivered Duty Paid+named place(importer country)完税后交货完税后交货DDP means that the Seller delivers the goods to the Buyer,cleared for import,but NOT unloaded from any arriving means of transport at the named place of destination.是指卖方在指定

40、的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下是指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交与买方，完成交货。的货物交与买方，完成交货。DDP requires the Seller to clear the goods for import and to pay for all formalities,duties,taxes and other charges upon import.卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应交纳的任何

41、手续时在目的地应交纳的任何“税费税费”。DDP should NOT be used if the Seller is unable directly or indirectly to obtain the import license.若卖方不能直接或间接地取得进口许可证，则不应使用此术语。若卖方不能直接或间接地取得进口许可证，则不应使用此术语。If the parties wish to exclude from the Sellers obligations some of the costs payable upon import of the goods(like VAT),this

42、 should be made clear by adding explicit wording to this effect in the contract of sale.If all costs upon import should be borne by Buyer,then DDU term should be used.如当事方希望将任何进口时所要支付的一切费用（如增值税）从卖方的义务中排如当事方希望将任何进口时所要支付的一切费用（如增值税）从卖方的义务中排除，则应在销售合同中明确写明。若当事方希望买方承担进口的风险和费用，则除，则应在销售合同中明确写明。若当事方希望买方承担进口的

43、风险和费用，则应使用应使用DDU术语。术语。INCOTERMS 2000DDP (contd)DDP may be used irrespective of the mode of transport.该术语适用于各种运输方式该术语适用于各种运输方式。If delivery is to take place in the port of destination on board the vessel or on the quay,DES or DEQ terms should be used.当货物在目的港船上或码头交货时，应使用当货物在目的港船上或码头交货时，应使用DES或或DEQ术语。术语。