第一篇：國際貿易英文術語

商檢 費 commodity inspection fee

海運 費 ocean freight

集卡運費、短駁費 Drayage

訂艙費 booking charge

轉運費 transportation charge

污箱費 container dirtyness change

壞箱費用 container damage charge

清潔箱費 container clearance charge

分撥費 dispatch charge

報關 費 customs clearance fee

操作勞務費 labour fee or handling charge

商檢 換單費 exchange fee for CIP

換單費 D/O fee

拆箱費 De-vanning charge

港雜費 port sur-charge

電放費 B/L surrender fee

沖關費 emergent declearation change 海關 查驗費 customs inspection fee 提箱費 container stuffing charge 滯期費 demurrage charge 滯箱費 container detention charge 卡車運費 cartage fee

車上交貨 FOT(free on track)

電匯手續費 T/T fee

轉境費/過境費 I/E bonded charge

待時費 waiting charge

倉儲費 storage fee

改單費 amendment charge

拼箱 服務費 LCL service charge

動、植檢疫費 animal & plant quarantine fee

移動式其重機費 mobile crane charge

進出庫費 warehouse in/out charge

PRICE 價格

FOB Liner Terms FOB 班輪條款

FOB under tackle FOB吊鉤下交貨

FOB stowed(FOBS)船上交貨并理艙

FOB trimmed(FOBT)船上交貨并平艙

FOB stowed and trimmed(FOBST)船上交貨并理艙和平艙

CFR Liner Terms 貿易術語款

CFR Landed CFR 卸到岸上

CFR EX Tackle CFR吊鉤下交貨

CFR EX Ship’s Hold CFR艙底交貨

Documents against acceptance(D/A)承兌交單

Documents against payment(D/P)付款交單

Documents against payment after sight(date)遠期付款交單

PAYMENT 支付

Draft 匯票

Draft(bill of exchange)匯票

Trade bill 商業匯票

Banker’s draft 銀行匯票

Clean bill(of exchange)光票

Documentary bill(of exchange)跟單匯票

Draft with(without)recourse 有(無)追索權的匯票

Sight draft 即期匯票

Time draft(usance draft)遠期匯票

To order 空白抬頭

Blank endorsement 空白背書

Discount 貼現

Remittance 匯付方式

M/T(Mail transfer)信匯

T/T(telegraphic transfer)電匯

D/D(demand draft，remittance by bank’s demand draft)票匯

Check(cheque)支票

Promissory note 本票

International postal money order 國際郵政匯票

Payment 支付方式

Cash payment(cash against documents)現付

Cash on delivery(C.O.D.)交貨付現

Cash with order(C.W.O.)隨訂單付現

Deferred(delayed)payment 延付

Dishonour 拒付，退票

Payment by installments 分期支付

Open account trade(O.A.T.)記賬交易

Collection 托收

Clean collection(collection on clean bill)光票 托收

Documentary collection(collection on documents)跟單 托收

Documents against payment(D/P)付款交單

D/P at sight 即期付款交單

D/P after sight 遠期付款交單

D/A(Documents against acceptance)承兌交單

L/G(letter of guarantee)銀行保證書

Payment by banker’s letter of guarantee(payment by banker’s L/G)憑銀行保證書支付

L/C(letter of credit)Payment by letter of credit(payment by L/C)憑 信用證 支付 信用證

L/C(letter of credit)信用證 信用證

Irrevocable credit 不可撤銷信用證

Revocable credit 可撤銷信用證

Confirmed credit 保兌信用證

Unconfirmed credit 未加保兌信用證

Documentary credit 跟單信用證

Clean credit 光票信用證

Acceptance credit 承兌信用證

Sight credit 即期信用證

Usance(time)credit 遠期信用證

Transferable credit 可轉讓信用證

Non-transferable credit 不可轉讓信用證

Divisible credit 可分刈信用證

Anticipatory credit 預支信用證

Red clause credit 紅條款，預支信用證

Back to back credit 背對背信用證

Revolving credit 循環信用證

Unrevolving credit 非循環信用證

Reciprocal credit 對開信用證

Stand-by credit(commercial paper credit，guarantee credit，performance credit)備用信用證

CONTRACT 合同

Sales contract(confirmation)銷貨合同(確認書)Purchase contract(confirmation)購貨合同(確認書)Confirmation of order 訂單確認書

Distributorship contract(agreement)經銷合同(協議)Sole distributorship contract(agreement)獨家經銷合同(協議)

Exclusive(sole)sales contract(agreement)包銷合同(協議)

Consignment contract(agreement)寄售合同(協議)

Agency contract(agreement)代理合同(協議)

Time to volume 及時大量生產

Time to money 及時大量交貨

FOUR CONTROL YSTEM 四大管制系統

Engineering control system 工程管制系統

Quality control system質量管理系統

Manufacturing control system生產管制系統

Management control system經營管制系統

Classification整理(sorting, organization)-seiri

Regulation整頓(arrangement, tidiness)-seiton

Cleanliness清掃(sweeping, purity)-seiso

Conservation清潔(cleaning, cleanliness)-seiktsu

Culture教養(discipline)-shitsuke

Save 節約

Safety安全

質量人員名稱類

QC quality control 品質管理人員

FQC final quality control 終點質量管理人員

IPQC in process quality control 制程中的質量管理人員

OQC output quality control 最終出貨質量管理人員

IQC incoming quality control 進料質量管理人員

TQC total quality control 全面質量管理

POC passage quality control 段檢人員

QA quality assurance 質量保證人員

OQA output quality assurance 出貨質量保證人員

QE quality engineering 質量工程人員

質量保證類

FAI first article inspection 新品首件檢查

FAA first article assurance 首件確認

CP capability index 能力指數

CPK capability process index 模具制程能力參數

SSQA standardized supplier quality audit 合格供貨商質量評估

FMEA failure model effectiveness analysis 失效模式分析

FQC運作類

AQL Acceptable Quality Level 運作類允收質量水平

S/S Sample size 抽樣檢驗樣本大小

ACC Accept 允收

REE Reject 拒收

CR Critical 極嚴重的MAJ Major 主要的MIN Minor 輕微的

Q/R/S Quality/Reliability/Service 質量/可靠度/服務

P/N Part Number 料號

L/N Lot Number 批號

AOD Accept On Deviation 特采

UAI Use As It 特采

FPIR First Piece Inspection Report 首件檢查報告

PPM Percent Per Million 百萬分之一

制程統計品管專類

SPC Statistical Process Control 統計制程管制

SQC Statistical Quality Control 統計質量管理

GRR Gauge Reproductiveness & Repeatability 量具之再制性及重測性判斷量可靠與否

DIM Dimension 尺寸

DIA Diameter 直徑

N Number 樣品數

其它質量 術語 類

QIT Quality Improvement Team 質量改善小組

ZD Zero Defect 零缺點

QI Quality Improvement 質量改善

QP Quality Policy 目標方針

TQM Total Quality Management 全面質量管理

RMA Return Material Audit 退料認可

7QCTools 7 Quality Control Tools 品管七大手法

通用之件類

ECN Engineering Change Notice 工程變更通知(供貨商)

ECO Engineering Change Order 工程改動要求(客戶)

PCN Process Change Notice 工序改動通知

PMP Product Management Plan 生產管制計劃

SIP Standard Inspection Procedure 制程檢驗標準程序

SOP Standard Operation Procedure 制造作業規范

IS Inspection Specification 成品檢驗規范

BOM Bill Of Material 物料清單

PS Package Specification 包裝規范

SPEC Specification 規格

DWG Drawing 圖面

系統文件類

ES Engineering Standard 工程標準

CGOO China General PCE龍華廠文件

IWS International Workman Standard 工藝標準

ISO International Standard Organization 國際標準化組織

GS General Specification 一般規格

部門類

PMC Production & Material Control 生產和物料控制

PCC Product control center 生產管制中心

PPC Production Plan Control 生產計劃控制

MC Material Control 物料控制

DC Document Center 資料中心

QE Quality Engineering 質量工程(部)

QA Quality Assurance 質量保證(處)

QC Quality Control 質量管理(課)

PD Product Department 生產部

LAB Laboratory 實驗室

IE Industrial Engineering 工業工程

R&D Research & Design 設計開發部

第二篇：國際貿易術語解釋通則2010(英文)

Incoterms 2010

RULES FOR ANY MODE OR MODES OF TRANSPORT

EX WORKS EXW(insert named place of delivery)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.It is suitable for domestic trade, while FCA is usually more appropriate for international trade.“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller?s premises or at another named place(i.e., works, factory, warehouse, etc.).The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point are for the account of the seller.The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named place of delivery.EXW represents the minimum obligation for the seller.The rule should be used with care as: a)The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a better position to do so.If the seller does load the goods, it does so at the buyer?s risk and expense.In cases where the seller is in a better position to load the goods, FCA, which obliges the seller to do so at its own risk and expense, is usually more appropriate.b)A buyer who buys from a seller on an EXW basis for export needs to be aware that the seller has an obligation to provide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance.Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c)The buyer has limited obligations to provide to the seller any information regarding the export of the goods.However, the seller may need this information for, e.g., taxation or reporting purposes.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must provide the buyer, at the buyer?s request, risk and expense, assistance in obtaining any export licence, or other official authorization necessary for the export of the goods.Where applicable, the seller must provide, at the buyer?s request, risk and expense, any information in the possession of the seller that is required for the security clearance of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer at the agreed point, if any, at the named place of delivery, not loaded on any collecting vehicle.If no specific point has been agreed within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.The seller must deliver the goods on the agreed date or within the agreed period.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any export and import licence or other official authorization and carry out all customs formalities for the export of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when A4 and A7 have been complied with.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6.A7 Notices to the buyer The seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.A8 Delivery document The seller has no obligation to the buyer.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must: a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;b)pay any additional costs incurred by failing either to take delivery of the goods when they have been placed at its disposal or to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export;and d)reimburse all costs and charges incurred by the seller in providing assistance as envisaged in A2.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must provide the seller with appropriate evidence of having taken delivery.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, and counting)that are necessary for the purpose of delivering the goods in accordance with A4.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the export and/or import of the goods and/or for their transport to the final destination.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.Free Carrier FCA(insert named place of delivery)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Free Carrier” means that the seller delivers the goods to the carrier or another person nominated by the buyer at the seller?s premises or another named place.The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point.If the parties intend to deliver the goods at the seller?s premises, they should identify the address of those premises as the named place of delivery.If, on the other hand, the parties intend the goods to be delivered at another place, they must identify a different specific place of delivery.FCA requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer?s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods to the carrier or another person nominated by the buyer at the agreed point, if any, at the named place on the agreed date or within the agreed period.Delivery is completed: a)If the named place is the seller?s premises, when the goods have been loaded on the means of transport provided by the buyer.b)In any other case, when the goods are placed at the disposal of the carrier or another person nominated by the buyer on the seller?s means of transport ready for unloading.If no specific point has been notified by the buyer under B7 d)within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract at its own expense for the carriage of the goods from the named place of delivery, except when the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.Unless the buyer notifies the seller otherwise, the seller may deliver the goods for carriage in such a manner as the quantity and/or nature of the goods may require.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails in accordance with B7 to notify the nomination of a carrier or another person as envisaged in A4 or to give notice;or b)the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, then, the buyer bears all risks of loss of or damage to the goods:(i)from the agreed date, or in the absence of an agreed date,(ii)from the date notified by the seller under A7 within the agreed period;or, if no such date has been notified,(iii)from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer fails to nominate a carrier or another person as envisaged in A4, or(ii)the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, or(iii)the buyer has failed to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.A7 Notices to the buyer The seller must, at the buyer?s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the carrier or another person nominated by the buyer has failed to take the goods within the time agreed.A8 Delivery document The seller must provide the buyer, at the seller?s expense, with the usual proof that the goods have been delivered in accordance with A4.The seller must provide assistance to the buyer, at the buyer?s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request，risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.B7 Notices to the seller The buyer must notify the seller of a)the name of the carrier or another person nominated as envisaged in A4 within sufficient time as to enable the seller to deliver the goods in accordance with that article;b)where necessary, the selected time within the period agreed for delivery when the carrier or person nominated will take the goods;c)the mode of transport to be used by the person nominated;and d)the point of taking delivery within the named place.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CARRIAGE PAID TO CPT(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Carriage Paid To” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place(if any such place is agreed between the parties)and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.The parties are well advised to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named place of destination to which the seller must contract for the carriage.If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the seller?s choosing and over which the buyer has no control.Should the parties wish the risk to pass at a later stage(e.g., at an ocean port or airport), they need to specify this in their contract of sale.The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.CPT requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods, and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place.The contract of carriage must be made on usual terms at the seller?s expense and provide for carriage by the usual route and in a customary manner.If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller?s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller?s account under the contract of carriage.A7 Notices to the buyer The seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b)all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller?s account under the contract of carriage;c)unloading costs, unless such costs were for the seller?s account under the contract of carriage;d)any additional costs incurred if the buyer fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;and e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.If customary or at the buyer?s request, the seller must provide the buyer, at the seller?s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment.If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information，including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information，including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CARRIAGE AND INSURANCE PAID TO CIP(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Carriage and Insurance Paid to” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place(if any such place is agreed between the parties)and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.The seller also contracts for insurance cover against the buyer?s risk of loss of or damage to the goods during the carriage.The buyer should note that under CIP the seller is required to obtain insurance only on minimum cover.Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.The parties are well advised to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named place of destination to which the seller must contract for carriage.If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the seller?s choosing and over which the buyer has no control.Should the parties wish the risk to pass at a later stage(e.g., at an ocean port or an airport), they need to specify this in their contract of sale.The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.CIP requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.B THE BUYER? OBLIGATIONS

B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other Formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place.The contract of carriage must be made on usual terms at the seller?s expense and provide for carriage by the usual route and in a customary manner.If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b)Contract of insurance The seller must obtain at its own expense cargo insurance complying at least with the minimum cover as provided by Clauses(C)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses.The insurance shall be contracted with underwriters or an insurance company of good repute and entitle the buyer, or any other person having an insurable interest in the goods, to claim directly from the insurer.When required by the buyer, the seller shall, subject to the buyer providing any necessary information requested by the seller, provide at the buyer?s expense any additional cover, if procurable, such as cover as provided by Clauses(A)or(B)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses, and/or cover complying with the Institute War Clauses and/or Institute Strikes Clauses(LMA/IUA)or any similar clauses.The insurance shall cover, at a minimum, the price provided in the contract plus 10%(i.e., 110%)and shall be in the currency of the contract.The insurance shall cover the goods from the point of delivery set out in A and A5 to at least the named place of destination.The seller must provide the buyer with the insurance policy or other evidence of insurance cover.Moreover, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs to procure any additional insurance.A4 Delivery The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller?s account under the contract of carriage;c)the costs of insurance resulting from A3 b);and d)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller?s account under the contract of carriage.A7 Notices to the buyer The seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 d);b)all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller?s account under the contract of carriage;c)unloading costs, unless such costs were for the seller?s account under the contract of carriage;d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;e)where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage;and f)the costs of any additional insurance procured at the buyer?s request under A3 and B3.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.A8 Delivery document If customary or at the buyer?s request, the seller must provide the buyer, at the seller?s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment.If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4 as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DAT DELIVERED AT TERMINAL DAT(insert named terminal at port or place of destination)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Delivered at Terminal” means that the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination.“Terminal” includes any place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal.The seller bears all risks involved in bringing the goods to and unloading them at the terminal at the named port or place of destination.The parties are well advised to specify as clearly as possible the terminal and, if possible, a specific point within the terminal at the agreed port or place of destination, as the risks to that point are for the account of the seller.The seller is advised to procure a contract of carriage that matches this choice precisely.Moreover, if the parties intend the seller to bear the risks and costs involved in transporting and handling the goods from the terminal to another place, then the DAP or DDP rules should be used.DAT requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence and other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named terminal at the agreed port or place of destination.If a specific terminal is not agreed or is not determined by practice, the seller may select the terminal at the agreed port or place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must unload the goods from the arriving means of transport and must then deliver them by placing them at the disposal of the buyer at the named terminal referred to in A3 a)at the port or place of destination on the agreed date or within the agreed period.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export and the costs for their transport through any country, prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller?s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)any additional costs incurred by the seller if the buyer fails to fulfill its obligations in accordance with B2, or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, the costs of customs formalities as well as all duties, taxes and other charges payable upon import of the goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery at the named terminal, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the delivery document provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information，including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DELIVERED AT PLACE DAP(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination.The seller bears all risks involved in bringing the goods to the named place.The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the risks to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.DAP requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.If the parties wish the seller to clear the goods for import, pay any import duty and carry out any import customs formalities, the DDP term should be used.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence and other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed date or within the agreed period.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)any charges for unloading at the place of destination that were for the seller?s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export and the costs for their transport through any country, prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller?s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller?s account under the contract of carriage;c)any additional costs incurred by the seller if the buyer fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and d)where applicable, the costs of customs formalities, as well as all duties, taxes and other charges payable upon import of the goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the delivery document provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DELIVERED DUTY PAID DDP(insert named place of destination)Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Delivered Duty Paid” means that the seller delivers the goods when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination.The seller bears all the costs and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities.DDP represents the maximum obligation for the seller.The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the costs and risks to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The parties are well advised not to use DDP if the seller is unable directly or indirectly to obtain import clearance.If the parties wish the buyer to bear all risks and costs of import clearance, the DAP rule should be used.Any VAT or other taxes payable upon import are for the seller?s account unless expressly agreed otherwise in the sales contract.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export and import licence and other official authorization and carry out all customs formalities necessary for the export of the goods, for their transport through any country and for their import.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed date or within the agreed period.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must provide assistance to the seller, at the seller?s request, risk and expense, in obtaining any import licence or other official authorization for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)any charges for unloading at the place of destination that were for the seller?s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export and import as well as all duties, taxes and other charges payable upon export and import of the goods, and the costs for their transport through any country prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller?s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller?s account under the contract of carriage;and c)any additional costs incurred if it fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export or of import.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the transport of the goods to the final destination, where applicable, from the named place of destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer has no obligation to the seller to pay the costs of any mandatory pre-shipment inspection mandated by the authority of the country of export or of import.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport, export and import of the goods and for their transport through any country.RULES FOR SEA AND IINLAND WATERWAY TRANSPORT FREE ALONGSIDE SHIP FAS(insert named port of shipment)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel(e.g., on a quay or a barge)nominated by the buyer at the named port of shipment.The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer bears all costs from that moment onwards.The parties are well advised to specify as clearly as possible the loading point at the named port of shipment, as the costs and risks to that point are for the account of the seller and these costs and associated handling charges may vary according to the practice of the port.The seller is required either to deliver the goods alongside the ship or to procure goods already so delivered for shipment.The reference to “procure” here caters for multiple sales down a chain(?string sales?), particularly common in the commodity trades.Where the goods are in containers, it is typical for the seller to hand the goods over to the carrier at a terminal and not alongside the vessel.In such situations, the FAS rule would be inappropriate, and the FCA rule should be used.FAS requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer?s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them alongside the ship nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.If the parties have agreed that delivery should take place within a period, the buyer has the option to choose the date within that period.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary..B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export.A7 Notices to the buyer The seller must, at the buyer?s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the vessel has failed to take the goods within the time agreed.the time they have been delivered as envisaged in A4.If a)the buyer fails to give notice in accordance with B7;or b)the vessel nominated by the buyer fails to arrive on time, or fails to take the goods or closes for cargo earlier than the time notified in accordance with B7;then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer has failed to give appropriate notice in accordance with B7, or(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.B7 Notices to the seller The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.A8 Delivery document The seller must provide the buyer, at the seller?s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer?s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.FOB FREE ON BOARD FOB(insert named port of shipment)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Free on Board” means that the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer bears all costs from that moment onwards.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment.The reference to “procure” here caters for multiple sales down a chain(?string sales?), particularly common in the commodity trades.FOB may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such situations, the FCA rule should be used.FOB requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer?s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to notify the nomination of a vessel in accordance with B7;or b)the vessel nominated by the buyer fails to arrive on time to enable the seller to comply with A4, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7;then, the buyer bears all risks of loss of or damage to the goods:(i)from the agreed date, or in the absence of an agreed date,(ii)from the date notified by the seller under A7 within the agreed period, or, if no such date has been notified,(iii)from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer has failed to give appropriate notice in accordance with B7, or(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.A7 Notices to the buyer The seller must, at the buyer?s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the vessel has failed to take the goods within the time agreed.A8 Delivery document The seller must provide the buyer, at the seller?s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer?s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B7 Notices to the seller The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.COST AND FREIGHT CFR(insert named port of destination)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Cost and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel.The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier in the manner specified in the chosen rule and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.While the contract will always specify a destination port, it might not specify the port of shipment, which is where risk passes to the buyer.If the shipment port is of particular interest to the buyer, the parties are well advised to identify it as precisely as possible in the contract.The parties are well advised to identify as precisely as possible the point at the agreed port of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the specified point at the port of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment to the destination.In addition, the seller is required either to make a contract of carriage or to procure such a contract.The reference to “procure” here caters for multiple sales down a chain(?string sales?), particularly common in the commodity trades.CFR may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such circumstances, the CPT rule should be used.CFR requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named port of destination or, if agreed, any point at that port.The contract of carriage must be made on usual terms at the seller?s expense and provide for carriage by the usual route in a vessel of the type normally used for the transport of the type of goods sold.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named port of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods on board and any charges for unloading at the agreed port of discharge that were for the seller?s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller?s account under the contract of carriage.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b)all costs and charges relating to the goods while in transit until their arrival at the port of destination, unless such costs and charges were for the seller?s account under the contract of carriage;c)unloading costs including lighterage and wharfage charges, unless such costs and charges were for the seller?s account under the contract of carriage;

d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods;and e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country unless included within the cost of the contract of carriage.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for shipping the goods and/or the point of receiving the goods within the named port of destination, give the seller sufficient notice thereof.A8 Delivery document The seller must, at its own expense, provide the buyer without delay with the usual transport document for the agreed port of destination.This transport document must cover the contract goods, be dated within the period agreed for shipment, enable the buyer to claim the goods from the carrier at the port of destination and, unless otherwise agreed, enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.COST INSURANCE AND FREIGHT CIF(insert named port of destination)Incoterms 2010 GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Cost, Insurance and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel.The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.The seller also contracts for insurance cover against the buyer?s risk of loss of or damage to the goods during the carriage.The buyer should note that under CIF the seller is required to obtain insurance only on minimum cover.Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.When CPT, CIP, CFR, or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier in the manner specified in the chosen rule and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.While the contract will always specify a destination port, it might not specify the port of shipment, which is where risk passes to the buyer.If the shipment port is of particular interest to the buyer, the parties are well advised to identify it as precisely as possible in the contract.The parties are well advised to identify as precisely as possible the point at the agreed port of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the specified point at the port of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment to the destination.In addition the seller is required either to make a contract of carriage or to procure such a contract.The reference to “procure” here caters for multiple sales down a chain(?string sales?), particularly common in the commodity trades.CIF may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such circumstances, the CIP rule should be used.CIF requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER? OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.B THE BUYER? OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named port of destination or, if agreed, any point at that port.The contract of carriage must be made on usual terms at the seller?s expense and provide for carriage by the usual route in a vessel of the type normally used for the transport of the type of goods sold.b)Contract of insurance The seller must obtain, at its own expense, cargo insurance complying at least with the minimum cover provided by Clauses(C)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses.The insurance shall be contracted with underwriters or an insurance company of good repute and entitle the buyer, or any other person having an insurable interest in the goods, to claim directly from the insurer.When required by the buyer, the seller shall, subject to the buyer providing any necessary information requested by the seller, provide at the buyer?s expense any additional cover, if procurable, such as cover as provided by Clauses(A)or(B)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses and/or cover complying with the Institute War Clauses and/or Institute Strikes Clauses(LMA/IUA)or any similar clauses.The insurance shall cover, at a minimum, the price provided in the contract plus 10%(i.e., 110%)and shall be in the currency of the contract.The insurance shall cover the goods from the point of delivery set out in A4 and A5 to at least the named port of destination.The seller must provide the buyer with the insurance policy or other evidence of insurance cover.Moreover, the seller must provide the buyer, at the buyer?s request, risk, and expense(if any), with information that the buyer needs to procure any additional insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named port of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods on board and any charges for unloading at the agreed port of discharge that were for the seller?s account under the contract of carriage;c)the costs of insurance resulting from A3 b);and d)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller?s account under the contract of carriage.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 d);b)all costs and charges relating to the goods while in transit until their arrival at the port of destination, unless such costs and charges were for the seller?s account under the contract of carriage;c)unloading costs including lighterage and wharfage charges, unless such costs and charges were for the seller?s account under the contract of carriage;d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods;e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage;and f)the costs of any additional insurance procured at the buyer?s request under A3 b)and B3 b).A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.A8 Delivery document The seller must, at its own expense provide the buyer without delay with the usual transport document for the agreed port of destination.This transport document must cover the contract goods, be dated within the period agreed for shipment, enable the buyer to claim the goods from the carrier at the port of destination and, unless otherwise agreed, enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for shipping the goods and/or the point of receiving the goods within the named port of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer?s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller?s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.

第三篇：國際貿易術語

常用國際貿易術語

SCO：SCO=SOFT CORPORATE OFFER 軟發盤或責任供貨函的意思，外貿單證是指進出口業務中使用的各種單據和證書，買賣雙方憑借這些單證來處理貨物的交付、運輸、保險、商檢和結匯等，單證工作主要有審證、制單、審單、交單和歸檔五個方面，它貫穿于進出口合同履行的全過程，具有工作量大、涉及面廣、時間性強和要求高等特點。

ICPO:不可撤銷意向書 LOI:購貨意向書

POP: Proof of Product 產品證明 產品證明也就是貨物證明 PB： Performance Bond(履約保證金)POF： Proof of Funds(資金證明)FCO： Formal Change Order(合同正式更改確認書)Q88：

BG：銀行保函

BCL：銀行資信證明。DLC:跟單信用證 SBLC:備用信用證 MT103：是電匯

MT103-23: 這個MT103有個形式為MT103-23，也就是有條件支付形式.MT760: BG/MT760/SKR是根據ICC458見索即付和ICC500有條件付款等條款制定的。而且，這種在國際貿易中新興的付款方式近年來已被美、歐及香港地區多數國際知名大銀行所廣泛采用，其發展的態勢將全面取代國際貿易中傳統的付款方式“跟單信用證”。開證行：在此程序中，開證行（或買方銀行）對于執行的合同扮演兩個角色，一是開證行是這筆交易的第一付款責任人，二是買方銀行又是這筆交易的“第三方委托人”。銀行付款保函：在這個程序中，保函內容“無條件的、不可撤消的、保兌的、全款的”是完全保護賣方的（見附件一和二），而且開證行為第一付款責任人。在整個過程中，正本銀行保函一直存放在開證行安全帳戶直至賣方按照合同規定履約其全部責任。

MT760：是銀行保函的通知函，這個通知函是根據合同第九章和附件四內容開立的，是用來保護買方和買方銀行的（見附件三、四）。安全帳戶/安全收據在開證行開立的“第三方責任人”/信托帳戶存放正本保函，只把安全收據提供給賣方作為收據。BG/MT760/SKR操作程序（買方銀行）

1． 買方銀行向賣方（而不是賣方銀行）發出保函的預通知函，供賣方確認，賣方同意后返 回買方或買方銀行。

2． 買方銀行/聯系行通過MT760密押向賣方銀行通知保函生效，通知上沒有保函的具體內 容，但包括合同第九章（付款所需文件）和附件四的內容。MT-760通知函包含以下內容：A.本保函只對合同#XYZ有效；B.買方銀行在銀行保函到期時有足額的資金；C.賣方必須按合同#XYZ規定完成交貨并按合同第九章和附件四規定提供全部付款文件。3． 買方銀行/聯系行將保函正本存放在其銀行開立的安全帳戶中。

4． 買方銀行/聯系行只需要將保函的安全收據和正本保函的復印件提供給賣方或賣方銀行。總之，開證行（買方銀行）既是合同的第一付款責任人，也是合同“第三方委托人”，從中起到保護買賣雙方的作用。保函注明“無條件的，不可撤消的，保兌的，全款的”是根據ICC458保護賣方在保函到期前能收到全額貨款，但是在保函到期前，賣方沒有完成合同所規定的相關條款，即MT760通知函中根據ICC500所規定的相關條款，賣方是索取不到任何貨款的。SKA/SKR又分別進一步保護了買方和賣方。

MT799：是一種信用證的格式,MT799(銀行資金證明)是帶密押的自由報文格式,內容主要是對信用證相關的說明.MT799是自由格式，可用于修改信用證的電文.MT799是自由格式電報，是因為前面開證的時候因為銀行的錯誤，所以信用證需要修改，這樣的修改，一般銀行就發一個799，我們叫更正電報，所以受益人不必支付額外的通知費，開證人也不用支付修改費。但如果因為開證人的原因而修改信用證，則銀行發一個700或者701，作為信用證修改件，開證人就要修改費，受益人就要出通知費了。

CIF:到岸價格 FOB:離岸價格

LOI格式：LOI 采購意向書格式

LETTER OF INTENT(LOI)

We,______________________, hereby that we are ready willing and able under the act of perjury to purchase the following commodity as specified below and that funding is available.我們，______________________，在此，我們準備好了愿意并且能夠依據偽證法購買下列商品和資金是可用的

1、PRODUCT: 產品

2、SPECIFICATIONS: 規格

3、QUANTITY: 數量

4、DESTINATION PORT: 目的端口

5、DELIVERY TERMS: 交貨條件

6、SIZE OF SHIPMENT: 裝運的大小

7、PACKING: 包裝

8、DISCHARGE RATE IN PORT DESTINATION: 在目的港卸貨率

9、TERMS OF PAYMENT: 付款條件：

10、PERFORMANCE BOND: 履約保證金：

11、BANK COORDINATES: 銀行坐標：

12、TARGET PRICE: 目標價格：

13、COMPANY DETAILS：公司詳情

第四篇：常用國際貿易術語 2010

常用國際貿易術語2010-05-30 20:48

一、FOB

FREE ON BOARD（named port of shipment）——裝運港船上交貨（?指定裝運港）是指賣方必須在合同規定的裝運期內在指定裝運港將貨物交至買方指定的船上，并負擔貨物越過船舷為止的一切費用和貨物滅失或損壞的風險。FOB術語也就是我們通常所說的“離岸價格“。按《1990年通則》，在FOB術語下，買賣雙方的主要義務如下：

（一）賣方的主要義務：

1． 負責在合同規定的日期或期間內，在指定裝運港，將符合合同的貨物按港口慣常方式交至買方指定的船上，并給予買方充分的通知；

2． 負責辦理貨物出口手續，取得出口許可證或其他核準書；

3． 負擔貨物在裝運港越過船舷為止的一切費用和風險； 4． 負責提供商業發票和證明貨物已交至船上的通常單據。如果買賣雙方約定采用電子通信，則所有單據均可被具有同等效力的電子數據交換信息（EDI message）所替代。

（二）買方的主要義務： 1． 負責按合同規定支付價款；

2． 負責租船或訂艙，支付運費，并給予賣方關于船名、裝船地點和要求交貨時間的充分的通知；

3． 自負風險和費用取得進口許可證或其他核準書，并辦理貨物進口以及必要時經由另一國過境運輸的一切海關手續；

4． 負擔貨物在裝運港越過船舷后的一切費用和風險； 5． 收取賣方按合同規定交付的貨物，接受與合同相符的單據。

采用FOB術語，需注意以下幾點：

1． 買方應及時租船訂艙，并將船名、裝船地點和時間及時通知賣方，以便賣方及時備貨，安排裝船。否則將構成買方違約。從而有可能導致賣方要求解除合同及/或要求損害賠償。

2． 裝船費用負擔情況，一船采用FOB術語變形來表示。常見的有：

FOB班輪條件（FOB liner terms）,指裝船費用如同以班輪裝運那樣由支付運費的一方（即買方）負擔；

FOB釣鉤下交貨（FOB under tackle），指賣方將貨物置于輪船吊鉤可及之處，從貨物起吊開始的裝船費用由買方負擔；

FOB包括理艙（FOB stowed, FOBS），指賣方負擔將貨物裝入船艙并支付包括理艙費在內的裝船費用；

FOB包括平艙（FOB trimmed, FOBT），指賣方負擔將貨物裝入船艙并支付包括平艙費在內的裝船費用。3． 美國對FOB術語的解釋與1990 incoterms 的規定不同，美國將FOB術語分為六種，其中只有“指定裝運港船上交貨“（FOB vessel(named port of shipment)）與1990 INCOFERMS 解釋相近，因此，我外貿企業在與美國和其他美洲國家出口商按FOB術語洽談進口業務時，除了應在FOB術語后注明“vessel“外，還應明確提出對方（賣方）負責取得出口許可證，并支付一切出口稅捐及費用。

二、CIF

COST,INSURANCE AND FREIGHT(?named port of destination)——成本加保險費、運費（?指定目的港）是指賣方必須在合同規定的裝運期內在裝運港將貨物交至運往指定目的港的船上，負擔貨物越過船舷為止的一切費用和貨物滅失或損壞的風險，并負責辦理貨運保險，支付保險費，以及負責租船或訂艙，支付從裝運港到目的港的運費。按照《1990年通則》，CIF合同買賣雙方的主要義務如下：

（一）賣方的主要義務

1． 負責在合同規定的日期或期間內，在裝運港將符合合同的貨物交至運往指定目的港的船上，并給予買方充分的通知；

2． 負責辦理貨物出口手續，取得出口許可證或其他核準書；

3． 負責租船或訂艙，并支付至目的港的運費； 4． 負責辦理貨物運輸保險，支付保險費；

5． 負擔貨物在裝運港越過船舷為止的一切費用和風險； 6． 負責提供商業發票，保險單和貨物運往約定目的港的通常運輸單據。如果買賣雙方約定采用電子通信，則所有單據可被具有同等效力的電子數據交換信息所替代。

（二）買方的主要義務 1． 負責按合同規定支付價款；

2． 負責辦理貨物進口手續，取得進口許可證或其他核準書；

3． 負擔貨物在裝運港越過船舷后的一切費用和風險； 4． 收取賣方按合同規定交付的貨物，接受與合同相符的單據。

在采用CIF術語時，需注意以下幾點：

1.CIF合同屬“裝運合同“，盡管我們通常稱之為“到岸價“，但這是指價格的構成，是由成本運費+保險費。而不是指賣方也負責貨物到岸前的風險。賣方在按合同規定的裝運地將貨物交付裝運后，對貨物可能發生的任何風險不再承擔責任。

2.賣方應及時租船訂艙。

3.賣方應按合同要求辦理保險，有關保險責任的起訖期限必須與貨物運輸相符合，并必須至遲自買方需負擔貨物滅失或損壞的風險時（即自貨物在裝運港越過船舷時）起對買方的保障生效。該保險責任的期限必須展延至貨物到達約定的目的港為止。

4.卸貨費用的負擔，常用CIF術語的變形來表示，例如： 2 CIF班輪條件（CIF liner terms），指卸貨費用按班輪條件處理，由支付運費的一方（即賣方）負擔； CIF艙底交貨（CIF ex ship‘s hold），指買方負擔將貨物從艙底起吊卸到碼頭的費用； CIF吊鉤交貨（CIF ex tackle），指賣方負擔將貨物從艙底吊至船邊卸離吊鉤為止的費用； CIF卸到岸上（CIF landed），指賣方負擔將貨物卸到目的港岸上的費用。

5.CIF合同屬于象征性交貨(symbolic delivery)合同。賣方只提交符合合同要求的單據，即等同于交付貨物，即使在賣方提交單據時，貨物已經滅失或損壞，買方仍必須憑單據付款，但他可憑提單向船方或憑保險單向保險公司要求賠償。

三、CFR

COST AND FREIGHT（?named port of destination）——-成本加運費（?指定目的港）是指賣方必須在合同規定的裝運期內,在裝運港將貨物交至運往指定目的港的船上,負擔貨物越過船舷為止的一切費用和貨物滅失或損壞的風險,并負責租船或訂艙,支付抵達目的港的正常運費。按照《1990年通則》，CFR合同買賣雙方的主要義務如下：

（三）賣方的主要義務

1． 負責在合同規定的日期或期間內，在裝運港將符合合同的貨物交至運往指定目的港的船上，并給予買方充分的通知；

2． 負責辦理貨物出口手續，取得出口許可證或其他核準書；

3． 負責租船或訂艙，并支付至目的港的運費；

4． 負擔貨物在裝運港越過船舷為止的一切費用和風險； 5． 負責提供商業發票和貨物運往約定目的港的通常運輸單據。如果買賣雙方約定采用電子通信，則所有單據可被具有同等效力的電子數據交換信息所替代。

（四）買方的主要義務 1． 負責按合同規定支付價款；

2． 負責辦理貨物進口手續，取得進口許可證或其他核準書；

3． 負擔貨物在裝運港越過船舷后的一切費用和風險； 4． 負責辦理保險手續和支付保險費；

5． 收取賣方按合同規定交付的貨物，接受與合同相符的單據。按CFR術語訂立合同，需特別注意以下幾點： 1.在CFR術語下，一定要注意裝船通知問題。因為在CFR術語下，賣方負責安排運輸，而買方自行辦理保險，因此在貨物裝上船前，即風險轉移至買方前，買方及時向保險公司辦妥保險，是CFR合同中一個至關重要的問題。因此IVCOTERMS強調賣方必須毫不遲延地通知買方貨物已裝上船。否則，賣方要承擔違約責任。

2.CFR術語中有關卸貨費用負擔情形，通常采用CFR術語的變形，例如： CFR班輪條件（CFR liner terms），指卸貨費用按班輪條件處理，由支付運費的一方（即賣方）負擔； CFR艙底交貨（CFR ex ship‘s hold），指賣方負擔將貨物從艙底吊至船邊卸離吊鉤為止的費用； CFR吊鉤交貨（CFR ex tackle）指買方負擔將貨物從艙底起吊卸到碼頭的費用； CFR卸到岸上（CFR landed），指賣方負擔將貨物卸到目的港岸上的費用。

四、FCA

FREE CARRIER（?named place）——貨交承運人（?指定地）是指賣方必須在合同規定的交貨期內在指定地或地點將經出口清關的貨物交給買方指定的承運人監管，并負擔貨物被交由承運人監管為止的一切費用和貨物滅失或損壞的風險。買方必須自負費用訂立從指定地或地點發運貨物的運輸合同，并將有關承運人的名稱、要求交貨的時間和地點，充分地通知賣方；負擔貨交承運人后的一切費用和風險；負責按合同規定收取貨物和支付價款。

FCA術語適用于各種運輸方式，特別是集裝箱運輸和多式運輸。

按《1990年通則》，在FCA術語下，買賣雙方的主要義務如下：

（一）賣方的主要義務：

1．負責在合同規定的交貨期內，在指定地或地點，將符合合同的貨物交至買方指定的承運人；

2． 責辦理貨物出口手續，取得出口許可證或其他核準書； 3． 擔貨物在貨交承運人以前的一切費用和風險； 4． 負責提供商業發票和證明貨物已交至承運人的通常單據。如果買賣雙方約定采用電子通信，則所有單據均可被具有同等效力的電子數據交換信息（EDI message）所替代。

（二）買方的主要義務： 1．負責按合同規定支付價款；

2．負責訂立運輸合同，支付運費，并給予賣方關于承運人的名稱、要求交貨的時間和地點的充分的通知； 3． 自負風險和費用取得進口許可證或其他核準書，并辦理貨物進口以及必要時經由另一國過境運輸的一切海關手續；

4． 負擔貨物在交給承運人后的一切費用和風險； 5． 收取賣方按合同規定交付的貨物，接受與合同相符的單據。

在采用此術語時，需注意以下幾點：

1． 交貨點和風險轉移點是買方指定的承運人對貨物接受監管的指定地或地點。上述指定地或地點可能是鐵路終點站、啟運機場、貨運站、集裝箱碼頭或堆廠、多用途貨運終點站或類似的收貨點。如承運人將裝貨的集裝箱送至賣方所在處所收取貨物，則交貨點和風險轉移點將在賣方所在處所——-工廠或倉庫的門口。

2． FCA術語下買方必須自負費用訂立運輸合同，但若賣方能協助取得更好的效果時，可由賣方協助訂立運輸合同，但有關費用和風險由買方負擔。

3． 在采用FCA術語時，貨物大多都作了集合化或成組化，例如裝入集裝箱或裝上托盤，因此，賣方應考慮將貨物集合化所需的費用，也計算在價格之內。

五、CPT

CARRIAGE PAID TO（?named place of destination）——運費付至（?指定目的地）是指賣方支付貨物運至指定目的地的運費。在貨物被交由承運人保管時，貨物滅失或損壞的風險，以及由于在貨物交給承運人后發生的事件而引起的額外費用，即從賣方轉移至買方。

（一）賣方的主要義務

1． 負責在合同規定的日期或期間內，將符合合同的貨物交至承運人；并及時通知買方，以便于買方及時辦理保險。2． 負責辦理貨物出口手續，取得出口許可證或其他核準書；

3． 負責訂立運輸合同，并支付至目的地的運費； 4． 負擔貨物在貨交承運人為止的一切費用和風險； 5． 負責提供商業發票和貨物運往約定目的地的通常運輸單據。如果買賣雙方約定采用電子通信，則所有單據可被具有同等效力的電子數據交換信息所替代。

（二）買方的主要義務 1． 負責按合同規定支付價款；

2． 負責辦理貨物進口手續，取得進口許可證或其他核準書；

3． 負擔貨物在貨交承運人后的一切費用和風險； 4． 負責辦理保險手續和支付保險費；

5． 收取賣方按合同規定交付的貨物，接受與合同相符的單據。

六、CIP

CARRIAGE AND INSURANCE PAID TO（?named place of destination）——運費、保險費付至（?指定目的地）是指賣方除了須承擔在CPT術語下同樣的義務外，還須對貨物在運輸途中滅失或損壞的買方風險取得貨物保險，訂立保險合同，并支付保險費。

（一）賣方的主要義務

1.負責在合同規定的日期或期間內，將符合合同的貨物交至承運人；

2.負責辦理貨物出口手續，取得出口許可證或其他核準書；

3.負責訂立運輸合同，并支付至目的地的運費； 4.負責訂立貨物保險合同，并支付保險費； 5.負擔貨物在貨交承運人為止的一切費用和風險； 6.負責提供商業發票和貨物運往約定目的地的通常運輸單據。如果買賣雙方約定采用電子通信，則所有單據可被具有同等效力的電子數據交換信息所替代。

（二）買方的主要義務 1.負責按合同規定支付價款；

2.負責辦理貨物進口手續，取得進口許可證或其他核準書；

3.負擔貨物在貨交承運人后的一切費用和風險； 4.收取賣方按合同規定交付的貨物，接受與合同相符的單據。

其它七種貿易術語（EXW、FAS、DAF、DES、DEQ、DDU、DDP）

一、EXW

EX WORKS（?named place）——工廠交貨（?指定地）是指賣方在其所在處所（工廠、工場、倉庫等）將貨物提供給買方時，即履行了交貨義務。除非另有約定，賣方不負責將貨物裝上買方備妥的車輛，也不負責出口清關。買方負擔自賣方所在處所提取貨物至目的地所需的一切費用和風險。因此，這個術語是賣方負擔最少義務（minimum obligation）的術語。

如買方不能直接或間接地辦理出口手續，則不應使用本術語，而應使用FCA術語。

二、FAS

FREE ALONGSIDE SHIP（?named port of shipment）——船邊交貨（?指定裝運港）是指賣方在裝運港將貨物放置碼頭或駁船上靠船邊，即履行了交貨義務。這是指買方必須自該時刻起，負擔一切費用和貨物滅失或損壞的一切風險。

FAS術語要求買方辦理貨物出口清關。如買方不能直接或間接地辦理出口手續，則不應使用此術語。本術語只適用于海運或內河運輸。

三、DAF

DELIVERED AT FRONTIER（?named place）——邊境交貨（?指定地）是指賣方在毗鄰國家關境前的邊境指定地和地點提供了經出口清關的貨物時，即履行了交貨義務。“邊境“一詞可用于任何邊境，包括出口國邊境。因此，在這個術語中確切地指定有關邊境的交貨地和地點，是極為重要的。

本術語主要用于鐵路或公路貨物運輸，也可適用于其他任何運輸方式。

四、DES

DELIVERED EX SHIP（?named port of destination）——目的港船上交貨（?指定目的港）是指賣方在指定的目的港船上向買方提供了未經進口清關的貨物時，賣方即履行了交貨義務。賣方必須負擔貨物運至指定目的港的一切費用和風險。

本術語只適用于海運或內河運輸。

五、DEQ

DELIVERED EX QUAY（duty paid）（?named port of destination）——目的港碼頭交貨（關稅已付）（?指定目的港）是指賣方將貨物運至指定目的港的碼頭，經進口清關，可供買方收取時，即履行了交貨義務。賣方必須負擔貨物交至該處的一切風險和費用，包括關稅、稅捐和其他費用。

如果賣方不能直接或間接地取得進口許可證，本術語則不宜使用。

如果雙方當事人愿由買方辦理貨物清關手續并支付關稅，則應使用“關稅未付“字句而不是“關稅已付“，或采用DES術語。

如果雙方要求排除賣方負擔貨物進口時支付某些費用的義務，如增值稅（VAT），則應通過加注字句，如“目的港碼頭交貨，增值稅未付（?指定目的港）“，以使之明確。

本術語只適用于海運或內河運輸。

六、DDU

DELIVERED DUTY UNPAID（?named place of destination）——未完稅交貨（?指定目的地）是指賣方將貨物運至進口國的指定地，可供買方收取時，即履行了交貨義務。賣方必須負擔貨物運至該處的費用和風險（不包括關稅、稅捐和進口時所需支付的其他由當局收取的費用，以及辦理海關手續費用和風險）。買方必須負擔由于他未及時辦理貨物進口清關手續而引起的額外費用和風險。

如果雙方當事人愿由賣方辦理海關手續和負擔由此引起的費用和風險，則應就此意思加注字句以使之明確。

如果雙方當事人愿在賣方義務中包括貨物進口時需支付的某些費用如增值稅，則應就此意思加注字句，如“未完稅交貨，增值稅已付（?指定目的地）“，以使之明確。

本術語可適用于各種運輸方式。

七、DDP

DELIVERED DUTY PAID（?named place of destination）——完稅后交貨（?指定目的地）是指賣方將貨物運至進口國的指定地，可供買方收取時，即履行了交貨義務。賣方必須負擔貨物運至該處的風險和費用，包括關稅、稅捐和其他費用，并辦理貨物進口的清關手續。與EXW相反，DDP是賣方負擔最多義務（maximum obligation）的術語。

如果賣方不能直接或間接地取得進口許可證，則不應使用本術語。

如果雙方當事人愿由買方辦理貨物進口的清關手續和支付關稅，則應使用DDU術語。

如果雙當事人愿從賣方的義務中排除貨物進口時需支付的某些費用，如增值稅，則應就此意思加注字句，如“完稅后交貨，增值稅未付（?指定目的地）“，以使之明確。

概述

中文：嘜頭

拼音：mà tóu（行業內或稱mò tóu、mài tóu等）

注音：ㄇㄚˋ ㄊㄡˊ

英文：shipping mark

音譯名詞，取自英文“mark”。外貿中的“嘜頭”是運輸標志另一種稱呼，是為了便于識別貨物，防止錯發貨，通常由型號，圖形或收貨單位簡稱，目的港，件數或批號等組成。通常是由一個簡單的幾何圖形和一些字母、數字及簡單的文字組成，其作用在于使貨物在裝卸、運輸、保管過程中容易被有關人員識別，以防錯發錯運。其主要內容包括-（1）收貨人或買方名稱字首（2）參照號碼；（3）目的港（地）名稱；（4）件數、批號。此外，有的運輸標志還包括原產地、合同號、許可證號和體積與重量等內容。運輸標志的內容繁簡不一，由買賣雙方根據商品特點和具體要求商定。編輯本段注意事項

1.裝運港：

客戶在提供報關資料及提單確認件時，請務必提供正確的嘜頭，即單證嘜頭與實際出運貨物箱嘜相符，否則一旦遇到海關查驗，將會大大降低查驗效率，還有可能影響貨物正常出運。

2.目的港：

由于目的港代理根據最終出具的提單上的嘜頭進行拆箱分貨工作，若單貨嘜頭不符，將無法去及時準確地分發各收貨人的貨物，以致影響已申請HDS服務的客戶收貨時間.。

編輯本段運輸標志

運輸標志又稱嘜頭，它通常是由一個簡單的幾何圖形和一些字母、數字及簡單的文字組成，其作用在于使貨物在裝卸、運輸、保管過程中容易被有關人員識別，以防錯發錯運。

例如:ABCcompany 公司名稱

Newyork 地址

CTN1-5000 貨物有5000這是第一個 編輯本段其主要內容包括

（1）收貨人代號；

（2）目的港（地）名稱；

（3）參考號（信用證號、合同號）

（4）件數、批號。

此外，有的運輸標志還包括原產地、合同號、許可證號、和體積與重量等內容。運輸標志的內容繁簡不一，由買賣雙方根據商品特點和具體要求商定。

鑒于運輸標志的內容差異較大，有的過于繁雜，不適應貨運量增加、運輸方式變革和電子計算機在運輸與單據流轉方面應用的需要，因此，聯合國歐洲經濟委員會簡化國際貿易程序工作組，在國際標準化組織和國際貨物裝卸協調協會的支持下，制定了一項運輸標志向各國推薦使用。該標準化運輸標志包括：

①收貨人或買方名稱的英文縮寫字母或簡稱；

②參考號，如運單號、訂單號或發票號；

③目的地名稱；

④貨物件數。

至于根據某種需要而須在運輸包裝上刷寫的其他內容，如許可證號等，則不作為運輸標志必要的組成部分。編輯本段正嘜和側嘜

正嘜

D.S.ITEM: DVD PLAYER

SINGAPORT TRANSFER

MADE IN CHINA.側嘜

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正嘜包括:收貨人、銷售合同號、目的港、貨物的箱數

側嘜包括：貨物的顏色、件數、毛重、產地 嘜頭也稱運輸標志，通常是由一個簡單的幾何圖形和一些字母與數字及簡單的文字組成，其作用在于使貨物在裝卸、運輸、保管過程中容易被有關人員識別以防錯發錯運。

嘜頭分為正嘜和側嘜，一般正嘜是客人提供的，一般會顯示商品牌子，商品名稱，合同號，型號，目的地等資料，而側嘜就是顯示商品的尺寸，毛重，凈重等資料，用于客人在目的國收貨拆柜后辨認貨物之用。

有的嘜頭還包括原產地、合同號、許可證號、體積與重量等內容，內容繁簡不一，由買賣雙方根據商品特點和具體要求商定。

鑒于嘜頭的內容差異較大，有的過于繁雜，不適應貨運量增加、運輸方式變革和電子計算機在運輸與單據流轉方面應用的需要，因此，聯合國歐洲經濟委員會簡化國際貿易程序工作組在國際標準化組織和國際貨物裝卸協調協會的支持下制定了一項運輸標志向各國推薦使用，該標準包括：

①收貨人或買方名稱的英文縮寫字母或簡稱； ②參考號，如運單號、訂單號或發票號； ③目的地； ④件號。

至于根據某種需要而須在運輸包裝上刷寫的其它內容，如許可證號等，則不作為嘜頭必要的組成部分。

第五篇：國際貿易術語2000

對Incoterms 2000基本知識的一些介紹

一.《國際貿易術語解釋通則》的宗旨和范圍

《國際貿易術語解釋通則》（以下稱Incoterms）的宗旨是為國際貿易中最普遍使用的貿易術語提供一套解釋的國際規則，以避免因各國不同解釋而出現的不確定性，或至少在相當程度上減少這種不確定性。

合同雙方當事人之間互不了解對方國家的貿易習慣的情況時常出現。這就會引起誤解、爭議、和訴訟，從而浪費時間和費用。為了解決這些問題，國際商會（ICC）于1936年首次公布了一套解釋貿易術語的國際規則，名為Incoterms 1936，以后又于1953年、1967年、1976年、1980年和1990年，現在則是在2000年版本中做出補充和修訂，以便使這些規則適應當前國際貿易實踐的發展。

需要強調的是，Incoterms涵蓋的范圍只限于銷售合同當事人的權利義務中與已售貨物（指“有形的”貨物，不包括“無形的”貨物，如電腦軟件）交貨有關的事項。

關于Incoterms，看來有兩個非常普遍的特別誤解。一個是常常認為Incoterms適用于運輸合同而不是銷售合同。第二個是人們有時錯誤地以為它規定了當事人可能希望包含在銷售合同中的所有責任。

首先，正如ICC一貫強調的那樣，Incoterms只涉及銷售合同中買賣雙方的關系，而且，只限于一些非常明確的方面。

對進口商和出口商來講，考慮那些為完成國際銷售所需要的各種合同之間的實際關系當然時非常必要的。完成一筆國際貿易不僅需要銷售合同，而且需要運輸合同、保險合同和融資合同，而Incoterms只涉及其中的一項合同，即銷售合同。

雖然如此，當雙方當事人同意使用某一個具體的貿易術語時，將不可避免地對其他合同產生影響。舉例說明，賣方同意在合同中使用 C FR和CIF術語時，他就只能以海運方式履行合同，因為在這兩個術語下他必須向買方提供提單或其他海運單據，而如果使用其他運輸方式，這些要求是無法滿足的。而且，跟單信用證要求的單據也必然將取決于準備使用的運輸方式。

其次，Incoterms涉及為當事方設定的若干特定義務，如賣方將貨物交給買方處置，或將貨物交運或在目的地交貨的義務，以及當事雙方之間的風險劃分。

另外，Incoterms涉及貨物進口和出口清關、貨物包裝的義務，買方受領貨物的義務，以及提供證明各項義務得到完整履行的義務。盡管Incoterms對于銷售合同的執行有著極為重要的意義，但銷售合同中可能引起的許多問題卻并未涉及，如貨物所有權和其他產權的轉移、違約、違約行為的后果以及某些情況下的免責等。需要強調的是，Incoterms無意取代那些完整的銷售合同所需訂入的標準條款或商定條款。

通常，Incoterms不涉及違約的后果或由于各種法律阻礙導致的免責事項，這些問題必須通過銷售合同中的其他條款和適用的法律來解決。

Incoterms一直主要用于跨國境的貨物銷售交付，因此，它是一套國際商業術語。然而，有時Incoterms也被用于純粹國內市場的貨物銷售合同中。在此情況下，Incoterms中的A2、B2以及任何與進出口有關的條款當然就變成多余了。

二.為什么需要對國際貿易術語解釋通則進行修訂？

連續修訂Incoterms的主要原因是使其適應當代商業的實踐。1980年修訂本引入了貨交承運人（現在為FCA）術語，其目的是為了適應在海上運輸中經常出現的情況，即交貨點不再是傳統的FOB點（貨物越過船舷），而是在將貨物裝船之前運到陸地上的某一點，在那里將貨物裝入集裝箱，以便經由海運或其他運輸方式（即所謂的聯合或多式運輸）繼續運輸。

在1990年的修訂本中，涉及賣方提供交貨憑證義務的條款在當事方同意使用電子方式通訊時，允許用電子數據交換（EDI）訊息替代紙面單據。毫無疑問，為了使Incoterms更利于實物操作，其草擬和表述一直都在改進。

三.Incoterms 2000

在為期兩年的修訂過程中，ICC盡其最大努力通過ICC各國家委員會吸取了各行業國際貿易從業者的意見和建議，完成了修訂稿的多次修改。令人高興的是，在Incoterms的這次修訂期間，ICC從全世界使用者得到的反饋意見超過了以往任何一次。ICC與Incoterms的使用者之間交流的結果產生了Incoterms 2000這個版本，與Incoterms 1990相比看上去變化很小。原因很明顯，即Incoterms當前已得到世界承認，所以ICC決定鞏固Incoterms在世界范圍內得到的承認，并避免為了變化而變化。另一方面，在修訂過程中，ICC盡量保證Incoterms 2000中的語言清楚準確地反映出國際貿易實務。新的版本在下面兩個方面作出了實質性改變：

在FAS和DEQ術語下，辦理清關手續和交納關稅的義務；

在FCA術語下裝貨和卸貨的義務。

無論是實質變化還是形式變化都是在對Incoterms的使用者廣泛調查的基礎上作出的，而且對1990年以來Incoterms專家小組（專門為Incoterms使用者提供額外服務的機構）受到的咨詢意見給予了充分考慮。

四.在銷售合同中訂入Incoterms

鑒于Incoterms不時修訂，所以，如果合同當事方意圖在銷售合同中訂入Incoterms時，清楚地指明所引用的Incoterms版本是很重要的。人們很容易忽略這一點，例如當在標準合同或訂貨單中引用了早期版本時，未能引用最新版本，可能會對當事方的意圖是在合同中引用新版本還是早期版本引起糾紛。希望使用Incoterms 2000的商人，應在合同中明確規定該合同受Incoterms 2000的約束。

五.Incoterms的結構

1990年，為了便于理解，將所有的術語分為4個基本不同的類型。第一組為“E”組（EX WORKS），指賣方僅在自己的地點為買方備妥貨物；第二組“F”組（FCA、FAS和FOB），指賣方需將貨物交至買方指定的承運人；第三組“C”組（CFR、CIF、CPT和CIP），指賣方須訂立運輸合同，但對貨物滅失或損壞的風險以及裝船和啟運后發生意外所發生的額外費用，賣方不承擔責任；第四組“D”組（DAF、DES、DEQ、DDU和DDP），指賣方須承擔把貨物交至目的地國所需的全部費用和風險。下表反映了這種分類方法：

2000年國際貿易術語解釋通則

E組（發貨）

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EXW

工廠交貨（……指定地點）

F組（主要運費未付）

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FCA

貨交承運人（……指定地點）

FAS

船邊交貨（……指定裝運港）

FOB

船上交貨（……指定裝運港）

C組（主要運費已付）

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CFR

成本加運費（……指定目的港）

CIF

成本、保險費加運費付至（……指定目的港）

CPT

運費付至（……指定目的港）

CIP

運費、保險費付至（……指定目的地）

D組（到達）

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DAF

邊境交貨（……指定地點）

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）

與Incoterms 1990相同，在Incoterms 2000中，所有術語下當事人各自的義務均用10個項目列出，賣方在每一項目中的地位“對應”了買方在同一項目中相應的地位。

《2000年通則》的適用范圍:

《2000年通則》明確了適用范圍，該《通則》只限于銷售合同當事人的權利、義務中與交貨有關的事項。其貨物是指“有形的”貨物，不包括“無形的”貨物，如電腦軟件等。《通則》只涉及與交貨有關的事項，如，貨物的進口和出口清關，貨物的包裝，買方受領貨物的義務、以及提供履行各項義務的憑證等，不涉及貨物所有權和其它產權的轉移、違約、違約行為的后果以及某些情況的免責等。有關違約的后果或負責事項，可通過銷售合同中其它條款和適用的法律來解決。

《2000年通則》指出，該《通則》是一套國際商業術語，適用跨國境的貨物銷售，也可用于國內市場的貨物銷售合同，在此情況下，通則中有關術語的A2，B2條款及任何與進出口有關條款的規定則無作用。該《通則》還明確，如合同的當事人在簽訂銷售合同時，表示按《通則》規定辦理，為避免引起不必要的糾紛，應在合同中明確使用的版本，即應在合同中規定：按《2000年通則》的規定辦理。

《2000年通則》的主要變化

《2000年通則》與《1990年通則》相比變化不大。《2000年通則》仍采用《1990年通則》的結構，共有13種貿易術語，分為4個基本不同類型。第一組為“E組”（EXW）；第二組為“F組”（DAF、FAS、FOB）；第三組為“C組”（CFR、CIF、CPT和CIP）；第四組為“D組”（DAF、DES、DEQ、DDU和DDP）。與《1990年通則》相同，在《2000年通則》中，13種術語項下買賣雙方的義務均采用10個項目列出，但不采用原來賣方和買方的義務分別列出的規定，而是采用買賣雙方義務合在同一標題下，即在賣方義務的每一個項目中“對應”買方在同一項目中的義務，這種規定使術語查閱更加方便，一目了然。

《2000年通則》在以下兩個方面做了實質性的變更：

1.在FAS和DEQ術語下，辦理清關手續和交納關稅的義務

《2000年通則》指出，清關手續由所在國的一方或其他代表辦理，通常是可取的。因此，出口商應辦理出口清關手續，進口商應辦理進口清關手續。而《1990年通則》中的FAS術語要求買方辦理貨物的出口清關手續，DEQ術語要求賣方辦理貨物的進口清關手續，這種辦理進出口清關手續的規定與上述原則不一致。因此，《2000年通則》中的FAS和DEQ術語將辦理出口和進口清關手續的義務分別改變為由賣方或買方辦理。這種改變更為合理、辦理更加方便。而表示賣方承擔最小和最大義務的EXW和DDP兩種術語未做改動，EXW術語仍規定由買方辦理出口清關手續的義務，DDP術語的字面含義為完稅交貨（DeliveredDutyPaid），采用該術語即表示由賣方辦理進口清關手續并交納全部相關費用。

在《2000年通則》中明確了“清關”的概念，“清關”是指無論何時，當賣方或買方承擔將貨物通過出口國或進口國海關時，不僅包括交納關稅或其它費用，而且還包括履行一切與貨物通過海關辦理有關的行政事務的手續以及向當局提供必要的信息并交納相關費用。該《通則》還指出，現在有些地區，如歐盟內部或其它自由貿易區規定，對進出口貨物不必辦理報關手續，并全部或部分免征關稅。為此，《通則》在相關的A2和B2（許可證、其它許可和手續）以及A6和B6（費用劃分）條款都加入“在需要辦理海關手續時（whereapplicable）”的用語，據此，明確了對這些無關稅區的進出口貨物，在無需辦理海關手續的情況下，即可免除買賣雙方辦理進、出口清關手續，交納有關的關稅、捐款和其它費用的義務。

2.在FCA術語下，裝貨與卸貨的義務

《2000年通則》中的FCA術語刪去了有關運輸方式的區別以及集裝箱貨和非集裝箱貨的區別，規定FCA術語可適用于各種運輸方式，包括多式聯運。《通則》并指出，FCA術語賣方對交貨地點的選擇，會影響在該地點裝貨和卸貨的義務。如賣方在其貨物所在地交貨，賣方應負責裝貨，如賣方在任何其它地點交貨，賣方不負責卸貨，即當貨物在賣方運輸工具上，尚未卸貨，而將貨物交給買方指定或賣方選定的承運人或其它人支配，交貨即算完成。

此外，《2000年通則》還對“承運人”的含義作了解釋，“承運人”是指在運輸合同中，通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式承擔履行運輸或承擔辦理運輸業務的任何人。可見，FCA術語適用的范圍很廣，在國際貿易中將發揮越來越大的作用。

《2000年通則》中的貿易術語

在《2000年通則》中，根據賣方承擔義務的不同，將13種貿易術語劃分為下列四組：

E組（啟運）：

本組僅包括EXW（工廠交貨）一種貿易術語。

當賣方在其所在地或其它指定的地點（如工廠、工場或倉庫等）將貨物交給買方處置時，即完成交貨。賣方不負責辦理貨物出口的清關手續或將貨物裝上任何運輸工具。EXW術語是賣方承擔責任最小的術語。

F組（主要運費未付）：

本組包括FCA（貨交承運人）、FAS（裝運港船邊交貨）和FOB（裝運港船上交貨）三種貿易術語。在采用裝運地或裝運港交貨條件成交而主要運費未付的情況下，即要求賣方將貨物交至買方指定的承運人時，應采用F組術語。

按F組術語簽訂的銷售合同是屬于裝運合同。在F組術語中，FOB術語的風險劃分為C組中的CFR和CIF術語是相同的，均以裝運港船舷為界。“船舷為界”是一種歷史遺留的規則，由于其界限分明，易于理解與接受，故一直在沿用。但隨著運輸技術的變化，在使用集裝箱運輸、多式聯運和滾裝運輸方式時，再使用以“船舷為界”已沒有實際意義。對此問題過去曾引起國際貿易的有關人士多次爭議，建議取消這種不切實際的規定。但也有人認為，這種規定已為從事國際貿易的商人們所深知，堅持要保留這種傳統的規定。對此，《2000年通則》采取了折衷的規定，即對以“船舷為界”的規定未做改動。對FOB、CFR和CIF術語仍規定買賣雙方承擔貨物滅失或損壞的一切風險，以貨物在指定的裝運港超過船舷為界。但同時又規定，如合同當事人無意采用越過船舷交貨，可相應的采用FCA、CPT和CIP術語。

C組（主要運費已付）：

本組包括CFR（成本加運費）、CIF（成本、保險費加運費）、CPT（運費付至目的地）和CIP（運費／保險費付至目的地）四種貿易術語。

在采用裝運地或裝運港交貨條件而主要運費已付的情況下，則采用C組貿易術語。按此類術語成交，賣方必須訂立運輸合同，并支付運費，但對貨物發生滅失或損壞的風險以及貨物發運后發生事件所產生的費用，賣方不承擔責任。C組術語包括兩個“分界點”，即風險劃分點與費用劃分點是分離的。按C組術語簽訂的銷售合同是屬于裝運合同。從上述可以看出，C組術語和F組術語具有相同的性質，即賣方都是在裝運國或發貨國完成交貨義務。因此，按C組術語和F組術語訂立的銷售合同都是屬于裝運合同。《2000年通則》指出，裝運合同的特點是賣方要支付將貨物按照慣常航線和習慣方式運至約定地點所需的通常運輸費用，而貨物滅失或損壞的風險以及貨物以適當方式交付運輸之后所產生的額外費用則應由買方承擔。D組（到達）：本組包括DAF（邊境交貨）、DES（目的港船上交貨）、DEQ（目的港碼頭交貨）DDU（未完稅交貨）和DDP（完稅后交貨）五種貿易術語。采用D組術語，賣方應負責將貨物運至邊境或目的的港（port）或進口國內約定目的地（Place）或點（point），并承擔貨物運至該地以前的全部風險和費用。按D組術語訂立的銷售合同是屬于到貨合同。

在《2000年通則》中，對各種貿易術語采用上述分類排列方法，更為科學和合理，使人一目了解，便于理解和使用。

2000年國際貿易術語解釋通則

（1999年7月國際商會第六次修訂 2000年1月1日生效）引言

1．《國際貿易術語解釋通則》的宗旨和范圍

《國際貿易術語解釋通則》(以下簡稱Incoterms)的宗旨是為國際貿易中最普遍使用的貿易術語提供一套解釋的國際規則，以避免因各國不同解釋而出現的不確定性，或至少在相當程度上減少這種不確定性。

合同雙方當事人之間互不了解對方國家的貿易習慣的情況時常出現。這就會引起誤解、爭議和訴訟，從而浪費時間和費用。為了解決這些問題，國際商會(ICC)于一九三六年首次公布了一套解釋貿易術語的國際規則，名為Incoterms 1936，以后又于一九五三年、一九六七年、一九七六年、一九八0年和一九九0年，現在則是在二000年版本中做出補充和修訂，以便使這些規則適應當前國際貿易實踐的發展。

需要強調的是，Incoterms涵蓋的范圍只限于銷售合同當事人的權利義務中與已售貨物(指“有形的”貨物，不包括“無形的”貨物，如電腦軟件)交貨有關的事項。

關于Incoterms，看來有兩個非常普遍的特別誤解。一個是常常認為Incoterms適用于運輸合同而不是銷售合同。第二個是人們有時錯誤地以為它規定了當事人可能希望包含在銷售合同中的所有責任。

首先，正如ICC一貫強調的那樣，Incoterms只涉及銷售合同中買賣雙方的關系，而且，只限于一些非常明確的方面。

對進口商和出口商來講，考慮那些為完成國際銷售所需要的各種合同之間的實際關系當然是非常必要的。完成一筆國際貿易不僅需要銷售合同，而且需要運輸合同、保險合同和融資合同，而Incoterms只涉及其中的一項合同，即銷售合同。

雖然如此，當雙方當事人同意使用某一個具體的貿易術語時，將不可避免地對其他合同產生影響。舉例說明，賣方同意在合同中使用CFR和CIF術語時，他就只能以海運方式履行合同，因為在這兩個術語下他必須向買方提供提單或其他海運單據，而如果使用其他運輸方式，這些要求是無法滿足的。而且，跟單信用證要求的單據也必然將取決于準備使用的運輸方式。

其次，Incoterms涉及為當事方設定的若干特定義務，如賣方將貨物交給買方處置，或將貨物交運或在目的地交貨的義務，以及當事雙方之間的風險劃分。

另外，Incoterms涉及貨物進口和出口清關、貨物包裝的義務，買方受領貨物的義務，以及提供證明各項義務得到完整履行的義務。盡管Incoterms對于銷售合同的執行有著極為重要的意義，但銷售合同中可能引起的許多問題卻并未涉及，如貨物所有權和其他產權的轉移、違約、違約行為的后果以及某些情況下的免責等。需要強調的是，Incoterms無意取代那些完整的銷售合同所需要訂入的標準條款或商定條款。

通常，Incoterms不涉及違約的后果或由于各種法律阻礙導致的免責事項，這些問題必須通過銷售合同中的其他條款和適用的法律來解決。

Incoterms一直主要用于跨國境的貨物銷售交付，因此，它是一套國際商業術語。然而，有時Incoterms也被用于純粹國內市場的貨物銷售合同中。在此情況下，Incoterms中的A2、B2及任何與進出口有關的條款當然就變成多余了。

2．為什么需要對國際貿易術語解釋通則進行修訂?

連續修訂Incoterms的主要原因是使其適應當代商業的實踐。一九八0年修訂本引入了貨交承運人(現在為FCA)術語，其目的是為了適應在海上運輸中經常出現的情況，即交貨點不再是傳統的FOB點(貨物越過船舷)，而是在將貨物裝船之前運到陸地上的某一點，在那里將貨物裝入集裝箱，以便經由海運或其他運輸方式(即所謂的聯合或多式運輸)繼續運輸。

在一九九0年的修訂本中，涉及賣方提供交貨憑證義務的條款在當事方同意使用電子方式通訊時，允許用電子數據交換(EDI)信息替代紙面單據。毫無疑問，為了使Incoterms更利于實務操作，其草擬和表述一直都在改進。

3．Incoterms 2000

在為期兩年的修訂過程中，ICC盡其最大努力通過ICC各國家委員會吸取了各行業國際貿易從業者的意見和建議，完成了修訂稿的多次修改。令人高興的是，在Incotenns的這次修訂期間，ICC從全世界使用者得到的反饋意見超過了以往任何一次。比ICC與Incoterms的使用者之間交流的結果產生了Incoterms 2000這個版本，與Incoterms l990相比看上去變化很小。原因很明顯，即Incoterms當前已得到世界承認，所以ICC決定鞏固Incoterms在世界范圍內得到的承認，并避免為了變化而變化。另一方面，在修訂過程中，ICC盡量保證Incoterms 2000中的語言清楚準確地反映出國際貿易實務。新的版本在下面兩個方面做出了實質性改變：

·在FAS和DEQ術語下，辦理清關手續和交納關稅的義務；

·在FCA術語下裝貨和卸貨的義務。

無論是實質變化還是形式變化都是在對Incoterms的使用者廣泛調查的基礎上做出的，而且對一九九0以來Incoterms專家小組(專門為Incoterms使用者提供額外服務的機構)收到的咨詢意見給予了充分考慮。

4．在銷售合同中訂入Incoterms

鑒于Incoterms不時修訂，所以，如果合同當事方意圖在銷售合同中訂入Incoterms時，清楚地指明所引用的Incoterms版本是很重要的。人們很容易忽略這一點，例如當在標準合同或訂貨單中引用了早期版本時，未能引用最新版本，可能會對當事方的意圖是在合同中引用新版本還是早期版本引起糾紛。希望使用Incoterms 2000的商人，應在合同中明確規定該合同受Incoterms 2000的約束。

5．Ineoterms的結構

一九九0年，為了便于理解，將所有的術語分為四個基本不同的類型。第一組為“E組”(EX WORKS)，指賣方僅在自己的地點為買方備妥貨物；第二組“F組”(FCA、FAS和FOB)，指賣方須將貨物交至買方指定的承運人；第三組“C組”(CFR、CIF、CPT和CIP)，指賣方須訂立運輸合同，但對貨物滅失或損壞的風險以及裝船和啟運后發生意外所發生的額外費用，賣方不承擔責任；第四組“D組”(DAF、DES、DEQ、DDU和DDP)，指賣方須承擔把貨物交至目的地國所需的全部費用和風險。下表反映了這種分類方法：

二OOO年國際貿易術語解釋通則 E組(發貨)───────────────────────────

EXW 工廠交貨(……指定地點)F組(主要運費未付)───────────────────────────

FCA 貨交承運人(……指定地點)

FAS 船邊交貨(……指定裝運港)

FOB 船上交貨(……指定裝運港)C組(主要運費已付)───────────────────────────

CFR 成本加運費(……指定目的港)

CIF 成本、保險費

加運費(……指定目的港)

CPI 運費付至(……指定目的地)

CIP 運費、保險費付至(……指定目的地)D組(到達)───────────────────────────

DAF 邊境交貨(……指定地點)

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)

與Incoterms l990相同，在Incoterms 2000中，所有術語下當事人各自的義務均用十個項目列出，賣方在每一項目中的地位“對應“了買方在同一項目中相應的地位。

6．用語說明

在起草Incoterms 2000過程中，工作小組力求使這十三個術語中的不同表述盡可能地做到連貫一致，這樣就避免了用不同表述表達相同的意義。而且，只要可能，均使用了一九八O年《聯合國國際貨物銷售合同公約》中的表述。

“托運人”(Shipper)

在一些情況下，需要用同一個詞表示兩個不同的意思，這只是由于無法找到合適的替代詞的緣故。商人們在銷售合同和運輸合同中經常遇到這種困難。例如，“托運人”一詞既表示將貨物交付運輸的人，又表示與承運人訂立合同的人，而這兩個“托運人”可能是不同的人，如在FOB合同中，賣方將貨物交付運輸，而買方則與承運人訂立運輸合同。

“交貨”(delivery)

需要特別注意的是，“交貨”這個詞在Incoterms中有兩種不同含義。首先，“交貨”一詞被用來判斷賣方何時完成了其交貨義務，這規定在所有Incoterms的A4條款中。其次，“交貨?也被用于買方受領或接受貨物的義務，這規定在所有Incoterms的B4條款中。用于這第二種含義時，“交貨”首先意味著買方“接受”C組術語的基本宗旨，即賣方在將貨物交運時即完成其義務；其次，“交貨”一詞還意味著買方有受領貨物的義務。為避免因買方提取貨物前支付不必要的貯藏費，這后一種義務是很重要的。例如，在CFR和CIF術語的合同中，買方有義務接受貨物并從承運人處領取貨物，若買方未履行該義務，就可能對與承運人訂立運輸合同的賣方損失承擔賠償責任，或者向承運人支付貨物滯期費以使承運人放貨。在這方面，說買方必須“受領貨物”并不表示買方將其作為符合銷售合同而接受貨物，而只是指買方接受這—事實，即賣方按C組術語A3 a)款訂立運輸合同，完成了將貨物交付運輸的義務。如果買方在目的地收到貨物后，發現貨物與銷售合同規定不符，買方可使用銷售合同和適用的法律給予的任何一種補救辦法向賣方尋求補償。如前所述，此項事宜已完全超出Incoterms的適用范圍。

當貨物在某一特定地點可交給買方時，Incoterms 2000在適當之處使用了“將貨物交給買方處置”的表述。這種表述與《聯合國國際貨物銷售合同公約》中“將貨物交與”的表述含義相同。

“通常”(usual)

“通常?一詞在很多術語中出現，如在EXW術語中表示交貨時間的條款(A4)中，在C組術語下關于賣方必須提供的單據和必須訂立的運輸合同的條款中(A8、A3)。當然，說清楚“通常”的含義并非易事，然而在很多情況下，是有可能認定該行業內人士通常是如何行事的，這種行事慣例即可作為參照。在此意義上，“通常”這個詞比“合理的”一詞更有幫助。“合理的”要求的不是根據日常實踐的評估，而是根據更難界定的善意和公平交易原則的評估。在一些情況下，可能還是需要判斷什么是“合理的”。盡管如此，由于上述原因，在Incoterms中，一般使用“通常”一詞而不使用“合理的”一詞。

“費用”(charges)

在涉及到辦理貨物進口手續的義務時，判斷貨物進口時要支付的“費用”包括哪些內容是很重要的。在Ineoterms l990中，DDP術語A6使用的是“在出口和進口中所需交納的官方費用”。而在Incoterms 2000中，刪去了“官方”一詞，其原因是當決定某項收費是否是“官方”收費時，“官方”一詞會造成某些不確定性。雖然刪去了?官方”一詞，但本意并非改變這一條款的實質意義。必須支付的“費用”僅涉及進口必然發生并按適用的進口管理規定必須支付的費用。其他任何由私人機構在貨物進口時收取的費用不應包括在“費用”中，如與清關義務無關的貯存費。然而，若承擔義務的一方非親自履行該義務時，則履行此項義務可能發生付給海關經紀人或運輸行(freight forwarders)的一些費用。

“港口”(port)、“地點”(place)、“點”(point)和“所在地”(premise)

在交貨地點的問題上，Incoterms中使用了不同的表達方法。只適用于海運的術語，如FAS、FOB、CFR、CIF、DES和DEQ，使用了“裝運港”和“目的港?兩種表述。在所有其他的術語中使用的是“地點”(place)—詞。在某些場合，有必要指明在“港口”和“地點”(place)內的某“點”(point)，因為賣方不僅需要知道他要把貨物交至一個特定地區，例如某個城市，而且也要知道在該地區的什么點將貨物交給買方處置。銷售合同經常缺少這一方面的信息，于是，Incoterms規定如果在指定地點沒有約定交貨點，并且有幾個點可以選擇，賣方可選擇對其最有利的點交貨(見FC術語中的A4條款)。當交貨點是賣方的“地點”時，則使用了“賣方所在地”(FCA術語中的A4條款)。

“船只”(ship和vessel)

在適用海上運輸貨物的術語中，“ship”和“vessel”被當作同義詞使用。無須說明，當“ship”作為貿易術語的組成部分時，如“船邊交貨(FAS)”和“目的港船上交貨(DES)”，必然要使用“ship”一詞。同樣，由于FOB術語中傳統上使用“越過船舷”的表述，因而必然會將“ship”一詞用于相關內容。

“查對”(checking)和“檢驗”(inspection)

在Incorms中，A9和B9條款分別使用“查對、包裝和標記”和“貨物檢驗”作為條款標題。盡管“checking”和“inspection”是同義詞，但是人們認為這樣來區別使用比較合適：在涉及賣方按A4交貨的義務時使用查對(checking)，而后者則用于一些特別情況，即進行“裝運前檢驗”，因為在通常情況下只有當買方或貨物出口或進口國當局希望在貨物裝運前保證貨物符合合同或官方規定時才要求進行“檢驗”。

7．賣方的交貨義務

Incoterms將重點放在賣方的交貨義務上。對與賣方交貨有關聯的責任和費用的準確分配在各當事方有持續商業關系的情況下一般不會有什么問題。他們會在相互之間確立一種習慣做法(course of dealing)，而且他們會按這種方式處理今后的交易。然而，當建立一種新的商業關系或通過經紀人的中介訂立合同(這在農礦產品銷售中是普遍現象)時，當事人一定要按合同規定辦事，在將Incoterms 2000訂入合同時，按照Incoterms 2000的規定劃分責任、費用和風險。

當然，人們希望Incoterms能夠盡可能細致地劃分與交貨有關的各當事方的義務。與Inicoterms 1990相比，Incoterms 2000在某些具體情況下在這方面作了進一步努力(見FCA術語中A4條款)。但在FAS和FOB A4中，不可避免地要援用行業慣例(“按港口的習慣方式”)，其原因是，在FAS或FOB合同下，將貨物，尤其是農礦產品交運的具體做法在不同的海港是不一樣的。

8．與貨物有關的風險和費用的轉移

當賣方交貨后，貨物滅失或損壞的風險，以及負擔與貨物有關的費用的義務便從賣方轉移到買方。由于不應給予買方任何拖延風險和費用轉移的機會，因此，所有術語都做出規定，當買方沒有按約定受領貨物或沒有給予賣方完成交貨義務的必要指示(有關裝船時間和／或交貨地點)時，風險和費用甚至在交貨之前就可轉移。這種提前轉移風險和費用的條件就是貨物已指明為為買方準備的，或如術語所規定，已為買方“劃出”。

在EXW術語下，這一點尤為重要，因為在所有其他術語下，當采取措施為交運、發送貨物(F組和C組)或在目的地交貨做準備時(D組)，一般即可認為這批貨物是專門為買方準備的。但在一些例外場合，如當賣方散裝發運貨物且未確定每一個買方的數量時，則在貨物按前述規定特定化前，風險和費用不發生轉移(參見《一九八0年聯合國國際貨物銷售合同公約》第六十九條第三項)。

9．術語

9．1．E組術語下賣方的義務最小：賣方只要將貨物在約定地點，通常是在賣方所在地，交給買方處置即可。但是，另一方面，在實務中，賣方經常會幫助買方將貨物裝至買方的運輸工具上。如果將賣方的義務擴大到包括裝貨，那么EXW術語將更好地反應這一實務。但是，人們認為理想的是仍然保留EXW下賣方義務最小的傳統原則，其目的是適用于那些賣方不愿意承擔任何裝貨義務的情況。若買方希望賣方負擔更多的義務，應在銷售合同中寫明。

9．2．F組術語要求賣方按照買方的指示將貨物交運。在FCA術語下，當事各方所希望的交貨點造成了困難，其原因是此術語所涉及的合同可能會遇到各式各樣的情況。貨物可能裝上買方派往賣方所在地提取貨物的車輛；或者貨物也許需要從賣方派往買方指定的交貨地點的車輛上卸下。Incoterms 2000考慮到了上述可能，規定若合同中指定交貨地點是賣方所在地，當貨物裝上買方的裝貨車輛時即完成交貨，在其他情況下，當貨物在賣方的車輛上尚未卸貨而交給買方處置時，即完成交貨。Incoterms 1990 FCA術語A4條款中提到的各種不同運輸方式在Incoterms 2000中未再重復。

FOB術語中的交貨點與CFR和CIF術語中的相同，盡管對此有很多爭論，在Incoterms 2000中仍未做改動。雖然FOB術語中的“越過船舷”交貨的原則在當前許多情況下已不合適了，但是既然已為商人們所深知，并根據貨物的特點和可用的裝載設備的具體情況加以運用，更改FOB的交貨點可能會造成不必要的混亂，尤其對于按租船合同進行農礦產品運輸來說，更是如此。

不幸的是，FOB術語被一些商人用來表示“任何”交貨點，如“FOB工廠”，“FOB工場”，“FOB賣方工廠”或其他內陸地點，這樣做就失去了FOB術語是“Free on Board”的縮寫的意義了。如此使用FOB術語會造成混亂，應該避免。

FAS術語辦理貨物出口手續的義務出現了重要的變化，因為看來最普遍的做法是由賣方而不是由買方承擔這項義務。為了保證這一變化得到足夠的重視，在FAS序言中使用了黑體字來標出。

9．3．C組術語要求賣方按照通常條件自付費用訂立運輸合同。因此，賣方支付運費運到的地點，必須在C組每一項術語后指明。按照CIF和CIP術語，賣方還要負責辦理保險和負擔保險費用。由于費用劃分地點確定為目的地國家的某個點，因而C組術語往往被誤認為是到貨合同，在到貨合同中，賣方要承擔貨物實際被運到約定地點之前的全部風險和費用。

在此必須強調，C組術語與F組術語具有相同性質的一點，就在于賣方是在裝運國或發貨國完成合同履行。因此，C組術語的銷售合同和F組術語的銷售合同一樣，屬于裝運合同。

裝運合同的特點是，賣方要支付將貨物按照慣常航線和習慣方式運至約定地點所需的通常運輸費用，而貨物滅失或損壞的風險以及在貨物以適當方式交付運輸之后發生意外而發生的額外費用則應由買方承擔。因此，C組術語包含兩個區別于其他所有術語的“分界點”：一是指明賣方必須安排運輸，并承擔其費用的點；另一點是風險的劃分點。為此，凡增加賣方在C組術語下的義務而擴大賣方的責任超出上述風險劃分的“分界點”時，應特別小心。按照CIF和CAP術語，賣方在履行其合同義務，訂立運輸合同，將貨物交付承運人并辦理保險后，免除賣方任何進一步風險和費用，這正是C組術語的實質所在。

C組術語作為裝運合同的本質也通過在此組術語下廣泛使用跟單信用證作為人們喜用的付款方式顯現出來。若銷售合同的當事方同意，賣方憑跟單信用證向銀行提交約定的運輸單據后收取貨款，則如果賣方在按照跟單信用證得到貨款或在貨物起運或發貨后以其他方式得到貨款之后，仍承擔進一步的風險和費用，就與跟單信用證的中心目的背道而馳了。當然，不管運費在貨物起運之前已經預付還是在目的地支付(運費到付)，賣方必須支付運輸合同的費用；然而，在貨物裝船或發貨后的事件所發生的額外費用必須由買方承擔。

如果賣方需要提供包括交納關稅、稅款和其他費用在內的運輸合同，那么，在合同約定這些費用由賣方支付時，當然應由賣方支付。這一點在所有C組術語的A6條款中已做出明確規定。

若按習慣要訂立幾份運輸合同，以便貨物中途轉運以抵達約定的目的地，則賣方必須支付所有的費用，包括貨物從一種運輸工具轉到另一種運輸工具而發生的費用。但是，若承運人依據轉運合同或—類似條款的規定行使其權利以避免意外的阻礙(例如，冰塊、堵塞、勞工**、政府禁令、戰爭或類似戰爭行為)，則由此發生的所有額外費用應由買方承擔，因為賣方的義務只限于訂立通常的運輸合同。

銷售合同的當事人往往希望明確賣方應在什么程度內訂立運輸合同，包括卸貨費用由誰負擔。由于當貨物由通常的班輪運輸時，這些費用一般包括在運費之內，因此，銷售合同經常規定，貨物必須由班輪運輸或至少按“班輪條件”運輸。有時在CFR或CIF術語后加上“卸到岸上(Landed)”。然而，最好不要在C組術語后使用縮寫語，除非在有關行業中，該縮寫語為合同當事人或適用的法律或行業慣例所明確理解和接受。

具體而言，賣方不應當(在不改變C組術語本質的情況下，實際上也不能夠)承擔任何保證貨物抵達目的地的義務，因為在運輸途中任何遲延的風險應由買方承擔。因此，涉及時間的任何義務必須表明裝船地或發貨地，例如“裝運(發貨)不遲于……”。像“CFR漢堡不遲于……”這樣的一份協議屬于用詞不當，并會引起不同的解釋。當事人的意思可能被認為是貨物必須在規定的日期抵達漢堡，在這種情況下該合同不是裝運合同而是到貨合同；另一種可能的理解是，賣方發運貨物的時間必須是使其在通常情況下能在規定的時間前抵達漢堡，除非發生意外事件耽誤運輸。

在農礦產品貿易中，有時購買的貨物正在海上運輸途中，在這種情況下，貿易術語后應加上“在途(afloat)”一詞。根據CFR和CIF術語，貨物的滅失或損壞的風險這時已從賣方轉移到買方，這就可能引起解釋上的困難。一種可能是，維持CFR和CIF術語有關買賣雙方風險劃分的通常含義，即風險在裝運時轉移。這意味著買方也許不得不承擔銷售合同生效時已發生的事件的后果。另一種可能性是讓風險的轉移和合同訂立的時間相一致。前一種可能性也許更切合實際，因為確定正在運輸途中貨物的狀況往往是不可能的。鑒于這個原因，《一九八0年聯合國國際貨物銷售合同公約》第六十八條規定“如果情況表明有此需要，從貨物交付給簽發體現運輸合同的單據的承運人時起，風險就由買方承擔”，但是有一例外，即當“賣方知道或理應知道貨物已經滅失或損壞，而不將這一事實告知買方”時。因此，CFR或CIF術語后加上“在途”一詞的解釋應取決于銷售合同適用的法律。建議當事人弄清適用的法律及其可能導致的解決方法。如有疑問，當事人應在合同中加以明確規定。

在實務中，交易方繼續頻繁使用C&F(或C and F，C+F)這樣傳統的術語。然而，在絕大多數情況下，交易方視這些傳統術語等同于CFR。為了避免解釋合同時的困難，交易方應使用CFR術語，因為CFR是全球廣泛接受的“成本加運費(……指定目的港)”術語的惟一的縮寫。

在Incoterms l990中，CFR和CIF的朋條款要求：只要賣方提供的運輸單據(通常是提單)中援引了租船合同，例如，最常用的表達方式“所有其他條款(terms)和條件(conditions)均按租船合同”，這時賣方就有義務提供租船合同的副本。盡管簽約人應該總是能夠確知合同中所有條款的內容(最好是在訂立合同時)，但是這種提供租船合同的做法帶來了一些問題，尤其是在跟單信用證業務中。所以，在Incoterms 2000中，刪去了CFR和CIF術語下賣方要隨運輸單據提供租船合同副本的義務。

雖然Incoterms中A8條款的目的在于保證賣方向買方提供“交貨憑證”，但應該指出，這里強調的是只要賣方提供了“通常”的憑證，賣方就完成了這項義務。在CPT和CIP術語下，賣方要提供“通常的運輸單據”，在CFR和CIF術語下，賣方要提供提單或海運單，運輸單據必須是“清潔的”，即運輸單據上不能出現聲明貨物和／或其包裝有與合同不符的條款或批注。若單據中出現這樣的條款或批注，那么這個單據就被認為是“不清潔的”，而在跟單信用證交易中則會被銀行拒收。但是，一份運輸單據，即使上面沒有這樣的條款或批注，對買方來說通常也不能成為對抗承運人的無可質疑的證據，證明貨物在裝運時是符合銷售合同內容的。一般情況下，承運人會在運輸單據的正面以標準文句指明，在運輸單據中加入的細節(particulars)是托運人的聲明，因此貨物情況只是“據稱”如其添加的細節所述。承運人以此拒絕承擔有關貨物狀況的責任。根據大多數援用的法律或原則，承運人必須至少使用合理的方法檢驗貨物狀況是否正確，否則對收貨人負有責任。然而，在集裝箱貿易中，承運人無從檢查集裝箱內貨物，除非承運人負責將貨物裝入集裝箱。

涉及保險的術語只有兩個，即CIF和CIP。在這兩個術語下，賣方有義務為買方的利益辦理保險。在其他情況下，則是由當事方自己決定是否要辦理保險以及投保到什么程度。由于賣方要為買方的利益辦理保險，賣方不一定知道買方的詳細要求。根據由倫敦保險人協會(Institute of London Underwriters)擬定的《協會貨物保險條款》(Institute Cargo Clauses)，(C)規定辦理“最低程度”的保險，(B)規定辦理中等程度保險，(A)規定辦理最高險別。在CIF術語下的農礦產品銷售中，買方或許希望將在途貨物賣給新的買方，而這個新的買方也許希望再將貨物售出，所以，賣方不可能了解這些后繼買方的保險要求。因此，在CIF術語下，傳統上選擇最低程度的保險，但買方可以要求賣方辦理附加保險。但最低保險對制成品貨物的銷售可能不太適宜，因為對制成品而言存在偷盜、不當搬運或保管的風險，要求為貨物投保超過《協會貨物保險條款》(C)下“最低程度”的保險。由于CIP不同于CIF，一般不用于農礦產品的銷售，如果在CIP下采用最高險別而不是CIF下的最低險別，將會是可行的。但若在CIF和CIP術語下對賣方辦理貨物保險義務的要求不同，則容易導致混亂。所以，這兩個術語要求賣方只限于辦理“最低程度”的貨物保險。對于CIP術語下的買方來說，注意到這一點是非常重要的。如果買方要求附加的險別，他可以與賣方協議由賣方辦理或自行安排辦理更高的保險。在某些情況下，買方也許會要求獲得比《協會貨物保險條款》(A)更高的保險，比如戰爭險、**險、民變險、罷工或其他勞工**險。若買方希望賣方安排這樣的保險，買方必須指示賣方，而賣方必須在可能情況下負責安排這些保險。

9．4．D組術語與C組術語有著本質區別。根據D組術語，賣方負責將貨物運至邊境或進口國內的約定目的地或地點。賣方必須承擔貨物運至該地前的全部風險和費用，因此，D組術語屬于到貨合同，而C組術語則屬于離港(裝運)合同。

在D組術語下，除了DDP，賣方在目的地國交貨時無須辦理進口手續。

傳統的做法，在DEQ術語下，賣方有義務辦理貨物的進口清關手續，因為貨物需要搬運到碼頭，這樣就進入了進口國。但是，由于大多數國家的清關手續發生了變化，現在由居住在該國的一方辦理進口清關手續并交納關稅和其他費用更為合適。所以，DEQ術語有了一些改變，正如前面提到的FAS術語的變化一樣。DEQ術語中的變化在序言中以黑體字標出。

看來，很多國家使用一些沒有收進Incoterms中的貿易術語，尤其是在鐵路運輸中(如franco border，franco—frontiere，Frei Granze)等。然而，在這些術語下，通常并不想讓賣方承擔將貨物運至邊境前的貨物滅失或損壞的風險。在這些情況下，最好使用CPT指明邊境。另一方面，如果他們希望讓賣方負擔運輸中的風險，使用指明邊境的DAF術語將更合適。

DDU術語是在Incoterms l990中新加入的。當賣方準備在目的國交貨但不辦理進口手續、不交納關稅時，該術語就發揮了重要作用。在那些辦理海關手續很困難而且耗時很久的國家里，賣方承擔在完成海關清關手續后交貨的義務將是有風險的。盡管按照DDU術語的B5和B6條款，買方要承擔其未完成貨物進口手續情況時可能發生的額外風險和費用，我們仍然建議在與辦理貨物進口手續可能會有困難的國家的交易中，賣方不使用DDU術語。

10．“無義務”的表示

“賣方必須”和“買方必須”這樣的表達方法體現出Incoterms只涉及當事雙方對對方承擔的義務。這樣，“無義務”一詞則被用于一方對另一方不承擔義務的情況。如果按各該術語中A3條款賣方須安排并支付運輸費用，則在B3 a)的“運輸合同”項目下“無義務”的字樣即規定了買方的地位。同樣，當任何一方對對方都不承擔義務時，在雙方名下都會出現“無義務“一詞，例如有關“保險”的情況。

在上述任何—種情況下，重要的是要指出，即使一方“無義務?為另一方履行某項任務，這并不意味著履行該任務不符合它的利益。例如，CFR的買方按照B4對賣方并無投保的責任，但很明顯買方投保符合其利益，因為在該術語下按照A4賣方也沒有義務獲取保險。

11．Incoterms的變體

在實務中，當事雙方經常在Incoterms術語基礎上添加詞句以求得比術語更精確的約定。需要強調的是，Incoterms對任何這種添加的內容不提供任何指導規定。這樣，如果當事方無法依賴一個公認的行業慣例來解釋其新增內容時，他們可能會由于無法就新增內容證明有一貫的理解而面臨嚴重的問題。以常用的“FOB理艙”和“EXW裝車”為例，賣方的義務不僅被擴大至包括負擔將貨物分別裝到船上或裝上車輛的費用，而且也包括在裝艙和裝貨期間貨物意外的滅失或損壞的風險，這就無法在全世界達成—致的理解。由于上述原因，強烈建議當事雙方明確表示他們是否只打算由賣方承擔裝艙和裝車的任務及費用，還是賣方也需要承擔裝艙和裝車全部結束之前的風險。對此Ineoterms并無答案。其結果，假如合同也未對雙方意圖加以明確的話，雙方就將面臨不必要的麻煩和費用了。

盡管Incoterms 2000未對許多這樣的普遍使用的變體作出規定，某些術語的序言確實在提醒雙方，如希望超出Incoterms的規定來分配雙方義務的話，需要使用特殊的合同條款。例如：

EXW關于賣方將貨物裝上買方的運輸工具的額外義務

CIF／CIP關于買方安排貨物額外保險的需要

DEQ關于賣方支付卸貨之后的費用的額外義務

在—些情況下，賣方和買方援引班輪和租船合同中的商業慣例。這樣就需要明確地區分當事雙方在運輸合同中的義務和彼此在銷售合同中的義務。但是，對于“班輪條件”(Iiner terms)和“終點站搬運費”(Teminal Handling Charges，THC)等表達法尚無權威解釋。在這些條款下，費用的劃分因地點的不同而不同，而且經常變化。建議當事方在銷售合同中明確規定如何劃分雙方應承擔的費用。

在租船合同中經常使用的表達法如“FOB理艙”，“FOB理艙和平艙”等，有時被用在銷售合同中以明確在FOB術語下賣方要在何種程度內負擔理艙和平艙的義務。當使用此類附加語時，有必要在銷售合同中明確額外的義務只限于費用還是包括費用和風險。

如上所述，我們盡量使Incoterms反映出最通行的國際商業做法。然而，在某些情況下，尤其是當Incoterms 2000與Incoterms l990有不同之處時，當事方也許會希望以不同方式使用貿易術語。在貿易術語的序言中，以“但是”作句子的開頭專門提醒注意這些可能性。

12．港口或特定行業的習慣做法

因為貿易術語要在不同行業和不同地區使用，對雙方的義務不能總是規定得很精確。因此，在某種程度上，有必要參考港口的或特定行業的習慣做法，或當事方在先前的交易中已經建立的習慣做法(參見《一九八0年聯合國國際貨物銷售合同公約》第九條)。對于賣方和買方而言，當協商銷售合同時，使自己及時了解這些習慣做法，并在不能確定時，通過在銷售合同中適當的條款以澄清當事方的法律地位是值得推薦的做法。在具體合同中這些特別條款將取代或改變Incoterms規定的任何解釋規則。

13．買方關于裝運地的選擇權

在一些情況下，在訂立銷售合同時可能無法準確地確定賣方將貨物交運的點(Point))甚至地點(Place)。比如，在這一階段，可能只約定在“某一范圍”或一個較大的地點，如海港。在這種情況下，通常規定買方隨后有權利或有義務在這一范圍或地點內指定更精確的地點。若如上文所述買方有義務提供精確點而他沒有做到，則買方就要承擔由這種未盡義務而造成的任何額外的風險和費用(如所有術語中B5／B7條款規定)。除此之外，若買方沒能使用自己的權利指示交貨點，則賣方可以選擇在對賣方最合適的點交貨(FCA A4)。

14．清關

“清關”這個詞已經造成了一些誤解，因此，現在已明確，無論何時當賣方或買方承擔將貨物運過出口國或進口國的海關的義務時，這項義務不僅包括交納關稅和其他費用，而且包括履行一切與貨物通過海關有關的行政事務以及向當局提供必要信息并交納相關費用。在某些地區，如歐盟內部或其他自由貿易區，當不再有交納關稅的義務和對進出口的限制時，有人認為使用規定辦理貨物清關手續義務的術語是不恰當的(盡管這是錯誤的認識)。為此，“在需要辦理海關手續時(where applicable)”的用語被加入了相關術語的A2和B2、A6和B6條款，這樣，在無須辦理海關手續的情況下，使用該用語就可以避免模棱兩可。

清關手續由住所在該國的一方或其代表辦理通常是可取的。因此，出口商通常應辦理出口清關手續，進口商應辦理進口清關手續。

Incoterms l990中的EXW、FAS(要求買方辦理貨物出口清關手續)和DEQ(要求賣方辦理進口清關手續)與上述原則不一致。Incoterms 2000的FAS和DEQ術語分別將辦理出口和進口清關手續的義務規定給賣方和買方，但表示賣方最小義務的術語EXW卻未被改動(買方仍承擔辦理出口清關的義務)。DDP術語的字面含義即完稅后交貨(Delivered Duty Paid)，采用該術語自然表示賣方明確同意完成該術語的義務，即辦理進口清關手續并交納全部相關費用。

15．包裝

大多數情況下，當事人事先知道貨物安全運至目的地需要何種包裝。但是，由于賣方包裝貨物的義務可能因具體的運輸方式和期限而大相徑庭，因而有必要規定賣方有義務使貨物的包裝適合運輸方式的要求，但只限于在訂立銷售合同前已經知道有關運輸的情況(參閱《一九八0年聯合國國際貨物銷售合同公約》第三十五條一款和第三十五條二款b項規定，即貨物包裝必須“適用于訂立合同時曾明示或默示地通知賣方的任何特定目的，除非情況表明買方并不依賴賣方的技能和判斷力，或者這種依賴是不合理的)。

16．貨物檢驗

在許多情況下，人們會建議買方在賣方把貨物交付運輸前或交付運輸時安排貨物檢驗(稱為“裝運前檢驗”)。除非合同另有規定，買方應承擔檢驗費用，這種檢驗是為了他自身利益而安排的。但是，若進行的檢驗是為了使賣方履行在其本國適用于出口貨物的任何強制性規定，則賣方應支付檢驗費用，除非使用的是EXW術語，這時買方應負擔檢驗費用。

17．運輸方式和相應的Incoterms 2000術語

適用于任何運輸方式 E組

──────────────────────────

EXW 工廠交貨(……指定地點)F組

──────────────────────────

FCA 貨交承運人(……指定地點)C組

──────────────────────────

CPT 運費付至(……指定目的地)

CIP

運費、保險費付至(……指定目的地)D組

──────────────────────────

DAF 邊境交貨(……指定地點)

DDU 未完稅交貨(……指定目的地)

DDP 完稅交貨(……指定目的地)

只適用于海運及內河運輸 F組

──────────────────────────

FAS 船邊交貨(……指定裝運港)

FOB 船上交貨(……指定裝運港)C組

──────────────────────────

CFR 成本加運費(……指定目的港)

CIF 成本、保險費加運費(……指定目地港)D組

──────────────────────────

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)

18．推薦使用

在某些情況下，序言推薦使用或者不使用某個術語。注意這一點在選擇FCA和FOB時尤其重要。遺憾的是，商人們依然不適當地使用FOB，這使賣方在將貨物交給買方指定的承運人之后依然會遇到風險。FOB僅在下列情況下適用，即當賣方只打算越過船舷交貨，不管怎么樣要交到船上，而不是將貨物交給承運人以使貨物能被繼續運輸和裝載到船上，例如裝到集裝箱內或裝上卡車等所謂集裝運輸工具上。所以，前言中有強烈的警告，若當事方無意超過船舷交貨則不應使用該術語。

也會出現這樣的情況，即當買賣雙方考慮使用其他運輸方式時卻錯誤地使用了適合于海運的術語。這將會使賣方處于不利的處境，即無法完成向買方提交適當單據的義務(如提單、海運單或有同等作用的電子信息)。第17節中的圖表顯示了不同運輸方式適用的Incoterms 2000的術語，而且，各個術語的序言也提示該術語是適用于所有運輸方式或僅適用于海運。

19．提單和電子商務

傳統做法，在CFR和CIF術語下，裝船提單是賣方應提供的惟一可接受的單據，提單起到了三個重要的作用，即：

·將貨物交付至船上的證明；

·運輸合同的證明；

·一種通過將紙面單據(paper document)交給另一方而將在途貨物的權利轉移給另一方的方式。

除提單外的其他運輸單據可以完成上述三項作用的前兩項，但它們卻無法控制貨物在目的地交貨或使買方能夠通過將紙面單據交付給其買方而賣出在途貨物。而其他運輸單據則將指明在目的地有權接受貨物的當事方的名字。為了保證在目的地能夠向承運人提取貨物，擁有提單是必要的，這就使用電子通訊方式取代提單變得尤其困難。

另外，習慣上簽發數份正本提單，這時，買方或按其指示向賣方付款的銀行，確信所有正本都已由賣方提交(所謂“全套”)至關重要。這也是ICC有關跟單信用證的規則(即《跟單信用證統一規則》，在Incoterms 2000出版時其版本為UCP500)的要求。

運輸單據不僅必須證明貨物已經交付承運人，而且要證明在承運人能夠確定的范圍內貨物被收到時狀況良好。在運輸單據中任何表示貨物并非呈良好狀況的批注將會使該單據成為“不清潔”單據，這樣的單據根據UCP將無法接受。

盡管提單具有特定的法律性質，但預計在不遠的將來會被電子方式替代。Incoterms 1990充分估計了這種可以預期的發展。根據A8條款，若當事方同意以電子方式通訊，則可以用具有同等作用的電子信息取代紙面運輸單據。這些電子信息可以被直接或經由提供增值服務的第三方傳送至有關當事人。一種第三方可以提供的有用的服務是登記提單的一系列持有人。提供這種服務的系統，如BOLERO(提單電子登記組織)的服務，或許需要得到像《國際海運委員會電子提單一九九0年規則》第十六條、第十七條和《一九九六年UNCITRAL電子商務示范法》那樣的法律規范和原則的進一步支持。

20．不可轉讓的運輸單據替代提單

近幾年，簡化單據的做法取得了很大進展。提單經常被不可轉讓的運輸單據所代替，它類似于海運以外的其他運輸方式所使用的運輸單據。這些單據被稱為“海運單”、“班輪運單”、“貨運收據”或其他名稱。使用這些不可轉讓單據也無不可，但當買方希望通過提交單據給新的買方來出售在途貨物時就不行了。為了使出售在途貨物成為可能，有必要在CFR和CIF術語下保留賣方提供提單的義務。然而，如合同當事人知道買方不打算銷售在途貨物，他們可以達成明確協議來免除賣方提供提單的義務，或者在不需要提供提單時采用CPT和CIP這兩種術語。

21．對承運人給予指示的權利

在C組術語下，買方支付貨款時應確信賣方收款后無權就貨物的處置對承運人作出新的指示。有些用于特殊運輸方式(空運、公路或鐵路)的運輸單據通過向買方交付特定的運單正本或兩聯中的一聯，使買方有排除賣方對承運人作出新指示的可能性。但在海運中用以替代提單的運輸單據通常并不包含這種“阻止”功能。國際海事委員會為彌補這一缺陷，引入了《海運單統一規則》，使當事方可以加入—“無處置權”條款，賣方據此放棄指示承運人向其他人或在運單中指定地點之外的地點交貨的權利。

22．ICC仲裁

若合同當事人愿意在相互間發生爭議時提交 ICC仲裁，則應在合同(或當沒有單獨的合同文本時，在達成協議的相互往來函電)中確切、清楚地約定采用ICC仲裁。合同中或與之有關的來往函電中訂入一種或幾種Incoterms術語本身并不構成采用ICC仲裁的協議。ICC在此推薦下列標準ICC仲裁條款：

“與本合同有關的一切爭議應根據ICC仲裁規則，由根據該規則指定的一名或幾名仲裁員最終裁決。” EXW工廠交貨（…指定地點）

“工廠交貨（……指定地點）”是指當賣方在其所在地或其他指定的地點（如工場、工廠或倉庫）將貨物交給買方處置時，即完成交貨，賣方不辦理出口清關手續或將貨物裝上任何運輸工具。

該術語是賣方承當責任最小的術語。買方必須承當在賣方所在地受領貨物的全部費用和風險。

但是，若雙方希望在起運時賣方負責裝載貨物并承當裝載貨物的全部費用和風險時，則須在銷售合同中明確寫明。①（參見引言第11節）在買方不能直接或間接的辦理出口手續時，不應使用該術語，而應使用FCA，如果賣方同意裝載貨物并承當費用和風險的話。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

應買方要求并由其承當風險和費用，在需要辦理海關手續時，②（參見引言第14節）賣方必須給予買方一切協助，以幫助買方取得為貨物出口所需的出口許可證或其他官方許可。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何出口和進口許可證或其他官方許可，在需要辦理海關手續時，③（參見引言第14節）并辦理貨物出口的一切海關手續。

A3 運輸合同與保險合同

a）運輸合同

無義務。④（參見引言第10節）

b）保險合同

無義務。⑤（參見引言第10節）

B3 運輸合同與保險合同

a）運輸合同

無義務。⑥（參見引言第10節）

b）保險合同

無義務。⑦（參見引言第10節

A4 交貨

賣方必須按照合同約定的日期或期限，或如果未約定日期或期限，按照交付此類貨物的慣常時間，在指定的地點將未置于任何運輸車輛上的貨物交給買方處置。若在指定的地點內未約定具體交貨點，或有若干個交貨點可使用，則賣方可在交貨地點中選擇最適合其目的的交貨點。

B4 受領貨物

買方必須在賣方按照A4和A7/B7規定交貨時受領貨物。

A5 風險轉移

除B5規定者外，賣方必須承當貨物滅失或損壞的一切風險，直至已經按照A4規定交貨為止。

B5 風險轉移

買方必須按照下述規定承當貨物滅失或損壞的一切風險：

·自按照A4規定交貨之時起；及

·由于買方未能按照B7規定通知賣方，則自約定的交貨日期或交貨期限屆滿之日起，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須負擔與貨物有關的一切費用，直到已經按照A4規定交貨為止。

B6 費用劃分

買方必須支付

·自按照A4規定交貨之時起與貨物有關的一切費用；及

·在貨物交給買方處置而買方未受領貨物或未按照B7規定給予賣方相應通知而發生的任何額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限；及

·在需要辦理海關手續時，①（參見引言第14節）貨物出口應交納的一切關稅、稅款和其他費用，以及辦理海關手續的費用。

買方必須償付賣方按照A2規定給予協助時所發生的一切費用。

A7 通知買方

賣方必須給予買方有關貨物將于何時何地交給買方處置的充分通知。

B7 通知賣方

一旦買方有權確定在約定的期限內受領貨物的具體時間和/或地點時，買方必須就此給予賣方充分通知。

A8 交貨憑證、運輸單據或有同等作用的電子信息

無義務。②（參見引言第10節）

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須向賣方提供已受領貨物的適當憑證。

A9 查對、包裝、標記

賣方必須支付為了將貨物交給買方處置所需進行的查對費用（如查對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用提供按照賣方在訂立合同前已知的有關該貨物運輸（如運輸方式、目的地）所要求的包裝（除非按照相關行業慣例，合同所指貨物通常無需包裝）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，包括出口國有關當局強制進行的檢驗。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助其取得由交貨地國和/或原產地國所簽發或傳送的為買方出口和/或進口貨物可能要求的和必要時從他國過境所需要的任何單據或有同等作用的電子信息。

應買方要求，賣方必須向買方提供投保所需的信息。

B10 其他義務

買方必須支付因取得A10所述單據或有同等作用的電子信息而發生的一切費用，并償付賣方給予協助時所發生的費用。

FCA貨交承運人（……指定地點）

“貨交承運人（……指定地點）”是指賣方只要將貨物在指定的地點交給買方指定的承運人，并辦理了出口清關手續，即完成交貨。需要說明的是，交貨地點的選擇對于在該地點裝貨和卸貨的義務會產生影響。若賣方在其所在地交貨，則賣方應負責裝貨，若賣方在任何其他地點交貨，賣方不負責卸貨。

該術語可用于各種運輸方式，包括多式聯運。

“承運人”指任何人在運輸合同中，承諾通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式履行運輸或由他人履行運輸。

若買方指定承運人以外的人領取貨物，則當賣方將貨物交給此人時，即視為已履行了交貨義務。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自當風險和費用，取得任何出口許可證或其他官方許可，并在需要辦理海關手續時，①（參見引言第14節）辦理貨物出口所需要的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任進口許可證或其他官方許可，并在需要辦理海關手續時，②（參見引言第14節）辦理貨物進口和從他國過境的一切海關手續。

A3 運輸合同與保險合同

a）運輸合同

無義務。③（參見引言第10節）但若買方要求，或者如果是商業慣例而買方未適時給予賣方相反指示，則賣方可按照通常條件訂立運輸合同，費用和風險由買方承當。在任何一種情況下，賣方都可以拒絕訂立此合同；如果拒絕，則應立即通知買方。

b）保險合同

無義務。④（參見引言第10節）

B3 運輸合同與保險合同

a）運輸合同

方必須自付費用訂立自指定的地點運輸貨物的合同，賣方按照A3 a）訂立了運輸合同時除外。

b）保險合同

無義務。⑤（參見引言第10節）

A4 交貨

賣方必須在指定的交貨地點，在約定的交貨日期或期限內，將貨物交付給買方指定的承運人或其他人，或由賣方按照A3 a）選定的承運人或其他人。

交貨在以下時候完成：

a）若指定的地點是賣方所在地，則當貨物被裝上買方指定的承運人或代表買方的其他人提供的運輸工具時；

b）若指定的地點不是a）而是其他任何地點，則當貨物在賣方的運輸工具上，尚未卸貨而交給買方指定的承運人或其他人或由賣方按照A3 a）選定的承運人或其他人的處置時。

若在指定的地點沒有決定具體交貨點，且有幾個具體交貨點可供選擇時，賣方可以在指定的地點選擇最適合其目的的交貨點。

若買方沒有明確指示，則賣方可以根據運輸方式和/或貨物的數量和/或性質將貨物交付運輸。

B4 受領貨物

買方必須在賣方按照A4規定交貨時，受領貨物。

A5 風險轉移

除B5規定者外，賣方必須承當貨物滅失或損壞的一切風險，直至已經按照A4規定交貨為止。

B5 風險轉移

買方必須按照下述規定承當貨物滅失或損壞的一切風險：

·自按照A4規定交貨之時起；及

·由于買方未能按照A4規定指定承運人或其他人，或其指定的承運人或其他人未在約定時間接管貨物，或買方未按照B7規定給予賣方相應通知，則自約定的交貨日期或交貨期限屆滿之日起，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·與貨物有關的一切費用，直至已按照A4規定交貨為止；及

·在需要辦理海關手續時，⑥（參見引言第14節）貨物出口應辦理的海關手續費用及出口應交納的一切關稅、稅款和其他費用。

B6 費用劃分

買方必須支付

·自按照A4規定交貨之時起與貨物有關的一切費用；及

·由于買方未能按照A4規定指定承運人或其他人、或由于買方指定的人未在約定的時間內接管貨物、或由于買方未按照B7規定給予賣方相應通知而發生的任何額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

在需要辦理海關手續時，⑦（參見引言第14節）貨物進口應交納的一切關稅、稅款和其他費用，以及辦理海關手續的費用及從他國過境的費用。

A7 通知買方

賣方必須給予買方說明貨物已按照A4規定交付給承運人的充分通知。若在約定時間承運人未按照規定接收貨物，則賣方必須相應地通知買方。

B7 通知賣方

買方必須就按照A4規定指定的人的名稱給予賣方充分通知，并根據需要指明運輸方式和向該指定的人交貨的日期或期限，以及依情況在指定的地點內的具體交貨點。

A8 交貨憑證、運輸單據或有同等作用的電子信息

賣方必須自擔費用向買方提供證明按照A4規定交貨的通常單據。

除非前項所述單據是運輸單據，否則，應買方要求并由其承擔風險和費用，賣方必須給予買方一切協助，以取得有關運輸合同的運輸單據（如可轉讓提單、不可轉讓海運單、內河運輸單據、空運單、鐵路托運單、公路托運單或多式聯運單據）。

如買賣雙方約定使用電子方式通訊，則前項所述單據可以使用有同等作用的電子數據交換（EDI）信息所代替。

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須接受按照A8規定提供的交貨憑證。

A9 查對、包裝、標記

賣方必須支付為了按照A4交貨所需進行的查對費用（如核對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用提供按照賣方在訂立銷售合同前已知的有關該貨物運輸（如運輸方式、目的地）所要求的包裝（除非按照相關行業慣例，合同所述貨物通常無需包裝發運）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，但出口國有關當局強制進行的檢驗除外。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助買方取得由裝運地國和/或原產地國所簽發或傳送的、為買方進口貨物可能要求的和必要時從他國過境所需要的任何單據或有同等作用的電子信息（A8所列的除外）。應買方要求，賣方必須向買方提供投保所需的信息。

B10 其他義務

買方必須支付因取得A10所述單據或電子信息而發生的一切費用，并償付賣方按照該款給予協助以及按照A3 a)訂立運輸合同所發生的費用。

當買方按照A3 a）規定要求賣方協助訂立運輸合同時，買方必須給予賣方相應的指示。

FAS船邊交貨（……指定裝運港）

“船邊交貨（……指定裝運港）”是指賣方在指定的裝運港將貨物交到船邊，即完成交貨。買方必須承擔自那時起貨物滅失或損壞的一切風險。

FAS術語要求賣方辦理出口清關手續。

這一點與以前版本的內容相反，以前版本要求買方安排辦理出口手續。

但是，如當事方希望買方辦理出口手續，需要在銷售合同中明確寫明。①（參見引言第11節）

該術語僅適用于海運或內河運輸。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可，并在需要辦理海關手續時，②（參見引言第14節）辦理貨物出口所需的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何進口許可證或其他官方許可，并在需要辦理海關手續時，③（參見引言第14節）辦理貨物進口和從他國過境所需的一切海關手續。

A3 運輸合同和保險合同

a）運輸合同

無義務。④（參見引言第10節）

b）保險合同

無義務。⑤（參見引言第10節）

B3 運輸合同和保險合同

a）運輸合同

買方必須自付費用訂立自指定的裝運港運輸貨物的合同。

b）保險合同

無義務。⑥（參見引言第10節）

A4 交貨

賣方必須在買方指定的裝運港，在買方指定的裝貨地點，在約定的日期或期限內，按照該港習慣方式將貨物交至買方指定的船邊。

B4 受領貨物

買方必須在賣方按照A4規定交貨時受領貨物。

A5 風險轉移

除B5規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至已按照A4規定交貨為止。

B5 風險轉移

買方必須按照下述規定承擔貨物滅失或損壞的一切風險：

·自按照A4規定交貨時起；及

·由于買方未按照B7規定通知賣方，或其指定的船只未按時到達，或未接收貨物，或較按照B7通知的時間提早停止裝貨，則自約定的交貨日期或期限屆滿時起，但以該項貨物已劃撥到合同項下，即明確保留或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·與貨物有關的一切費用，直至已按照A4規定交貨為止；及

·在需要辦理海關手續時，①（參見引言第14節）貨物出口應辦理的海關手續費用及應交納的關稅、稅款和其他費用。

B6 費用劃分

買方必須支付

·按照A4規定交貨時與貨物有關的一切費用；及

·由于買方指定的船只未按時到達，或未裝載上述貨物或較按照B7通知的時間提早停止裝貨，或由于買方未按照B7規定給予賣方相應的通知而發生的任何額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限；及

·在需要辦理海關手續時，②（參見引言第14節）貨物進口應交納的一切關稅、稅款和其他費用，及辦理海關手續的費用，以及從他國過境的費用。

A7 通知買方

賣方必須給予買方說明貨物已交至指定的船邊的充分通知。

B7 通知賣方

買方必須給予賣方有關船名、裝船點和要求交貨時間的充分通知。

A8 交貨憑證、運輸單據或有同等作用的電子信息

賣方必須自付費用向買方提供證明按照A4規定交貨的通常單據。

除非前項所述單據是運輸單據，否則，應買方要求并由其承擔風險和費用，賣方必須給予買方一切協助，以取得運輸單據（如可轉讓提單、不可轉讓海運單、內河運輸單據）。

如買賣雙方約定使用電子方式通訊，則前項所述單據可以使用有同等作用的電子數據交換（EDI）信息代替。

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須接受按照A8規定提供的交貨憑證。

A9 查對、包裝、標記

賣方必須支付為按照A4交貨所需進行的查對費用（如核對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用，提供按照賣方訂立銷售合同前已知的有關該貨物運輸（如運輸方式、目的港）所要求的包裝（除非按照相關行業慣例，合同所述貨物無需包裝發運）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，但出口國有關當局強制進行的檢驗除外。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助買方取得由裝運地國和/或原產地國所簽發或傳送的、為買方進口貨物可能要求的或從他國過境所需的任何單據或有同等作用的電子信息（A8所列的除外）。

應買方要求，賣方必須向買方提供投保所需的信息。

B10 其他義務

買方必須支付因獲取A10所述單據或有同等作用的電子信息所發生的一切費用，并償付賣方因給予協助而發生的費用。

FOB船上交貨（……指定裝運港）

“船上交貨（……指定裝運港）”是當貨物在指定的裝運港越過船舷，賣方即完成交貨。這意味著買方必須從該點起承當貨物滅失或損壞的一切風險。FOB術語要求賣方辦理貨物出口清關手續。

該術語僅適用于海運或內河運輸。如當事各方無意越過船舷交貨，則應使用FCA術語。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可，并在需要辦理海關手續時，①（參見引言第14節）辦理貨物出口貨物所需的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何進口許可證或其他官方許可，并在需要辦理海關手續時，②（參見引言第14節）辦理貨物進口和在必要時從他國過境所需的一切海關手續。

A3 運輸合同和保險合同

a）運輸合同

無義務。③（參見引言第10節）

b）保險合同

無義務。④（參見引言第10節）

B3 運輸合同和保險合同

a）運輸合同

買方必須自付費用訂立從指定的裝運港運輸貨物的合同。

b）保險合同

無義務。⑤（參見引言第10節）

A4 交貨

賣方必須在約定的日期或期限內，在指定的裝運港，按照該港習慣方式，將貨物交至買方指定的船只上。

B4 受領貨物

買方必須在賣方按照A4規定交貨時受領貨物。

A5 風險轉移

除B5規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至貨物在指定的裝運港越過船舷為止。

B5 風險轉移

買方必須按照下述規定承擔貨物滅失或損壞的一切風險：

·自貨物在指定的裝運港越過船舷時起；及

·由于買方未按照B7規定通知賣方，或其指定的船只未按時到達，或未接收貨物，或較按照B7通知的時間提早停止裝貨，則自約定的交貨日期或交貨期限屆滿之日起，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·貨物有關的一切費用，直至貨物在指定的裝運港越過船舷時為止；及

·需要辦理海關手續時，⑥（參見引言第14節）貨物出口需要辦理的海關手續費用及出口時應交納的一切關稅、稅款和其他費用。

B6 費用劃分

買方必須支付

·貨物在指定的裝運港越過船舷之時起與貨物有關的一切費用；及

·由于買方指定的船只未按時到達，或未接收上述貨物，或較按照B7通知的時間提早停止裝貨，或買方未能按照B7規定給予賣方相應的通知而發生的一切額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限；及

·需要辦理海關手續時，⑦（參見引言第14節）貨物進口應交納的一切關稅、稅款和其他費用，及辦理海關手續的費用，以及貨物從他國過境的費用。

A7 通知買方

賣方必須給予買方說明貨物已按照A4規定交貨的充分通知。

B7 通知賣方

買方必須給予賣方有關船名、裝船點和要求交貨時間的充分通知。

A8 交貨憑證、運輸單據或有同等作用的電子信息

賣方必須自付費用向買方提供證明貨物已按照A4規定交貨的通常單據。

除非前項所述單據是運輸單據，否則應買方要求并由其承擔風險和費用，賣方必須給予買方一切協助，以取得有關運輸合同的運輸單據（如可轉讓提單、不可轉讓海運單、內河運輸單據或多式聯運單據）。如買賣雙方約定使用電子方式通訊，則前項所述單據可以由具有同等作用的電子數據交換（EDI）信息代替。

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須接受按照A8規定提供的交貨憑證。

A9 查對、包裝、標記

賣方必須支付為按照A4規定交貨所需進行的查對費用（如核對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用，提供按照賣方訂立銷售合同前已知的該貨物運輸（如運輸方式、目的港）所要求的包裝（除非按照相關行業慣例，合同所述貨物無需包裝發運）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，但出口國有關當局強制進行的檢驗除外。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助其取得由裝運地國和/或原產地國所簽發或傳送的、為買方進口貨物可能要求的和必要時從他國過境所需的任何單據或有同等作用的電子信息（A8所列的除外）。

應買方要求，賣方必須向買方提供投保所需的信息。

B10 其他義務

買方必須支付因獲取A10所述單據或有同等作用的電子信息所發生的一切費用，并償付賣方因給予協助而發生的費用。

CFR成本加運費（……指定目的港）

“成本加運費（……指定目的港）”，是指在裝運港貨物越過船舷賣方即完成交貨，賣方必須支付將貨物運至指定的目的港所需的運費和費用。但交貨后貨物滅失或損壞的風險，以及由于各種事件造成的任何額外費用，即由賣方轉移到買方。

CFR術語要求賣方辦理出口清關手續。

該術語僅適用于海運或內河運輸。如當事各方無意越過船舷交貨，則應使用CPT術語。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可，并在需要辦理海關手續時，①（參見引言第14節）辦理貨物出口貨物所需的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何進口許可證或其他官方許可，并在需要辦理海關手續時，②（參見引言第14節）辦理貨物進口及從他國過境的一切海關手續。

A3 運輸合同和保險合同

a）運輸合同

賣方必須自付費用，按照通常條件訂立運輸合同，經由慣常航線，將貨物用通常可供運輸合同所指貨物類型的海輪（或依情況適合內河運輸的船只）運輸至指定的目的港。

b）保險合同

無義務。③（參見引言第10節）

B3 運輸合同與保險合同

a）運輸合同

無義務。④（參見引言第10節）

b）保險合同

無義務。⑤（參見引言第10節）

A4 交貨

賣方必須在裝運港，在約定的日期或期限內，將貨物交至船上。

B4 受領貨物

買方必須在賣方按照A4規定交貨時受領貨物，并在指定的目的港從承運人收受貨物。

A5 風險轉移

除B5規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至貨物在裝運港越過船舷為止。

B5 風險轉移

買方必須承擔貨物在裝運港越過船舷之后滅失或損壞的一切風險。

如買方未按照B7規定給予賣方通知，買方必須從約定的裝運日期或裝運期限屆滿之日起，承擔貨物滅失或損壞的一切風險，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·與貨物有關的一切費用，直至已經按照A4規定交貨為止；及

·按照A3 a）規定所發生的運費和其他一切費用，包括貨物的裝船費和根據運輸合同由賣方支付的、在約定卸貨港的任何卸貨費；及

·在需要辦理海關手續時，①（參見引言第14節）貨物出口需要辦理的海關手續費用及出口時應繳納的一切關稅、稅款和其他費用，以及如果根據運輸合同規定，由賣方支付的貨物從他國過境的費用。

B6 費用劃分

除A3 a）規定外，買方必須支付

·自按照A4規定交貨時起的一切費用；及

·貨物在運輸途中直至到達目的港為止的一切費用，除非這些費用根據運輸合同應由賣方支付；及

·包括駁運費和碼頭費在內的卸貨費，除非這些費用根據運輸合同應由賣方支付；及

·如買方未按照B7規定給予賣方通知，則自約定的裝運日期或裝運期限屆滿之日起，貨物所發生的一切額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限；及

·在需要辦理海關手續時，②（參見引言第14節）貨物進口應交納的一切關稅、稅款和其他費用，及辦理海關手續的費用，以及需要時從他國過境的費用，除非這些費用已包括在運輸合同中。

A7 通知買方

賣方必須給予買方說明貨物已按照A4規定交貨的充分通知，以及要求的任何其他通知，以便買方能夠為受領貨物采取通常必要的措施。

B7 通知賣方

一旦買方有權決定裝運貨物的時間和/或目的港，買方必須就此給予賣方充分通知。

A8 交貨憑證、運輸單據或有同等作用的電子信息

賣方必須自付費用，毫不遲延地向買方提供表明載往約定目的港的通常運輸單據。

此單據（如可轉讓提單、不可轉讓海運單或內河運輸單據）必須載明合同貨物，其日期應在約定的裝運期內，使買方得以在目的港向承運人提取貨物，并除非另有約定，應使買方得以通過轉讓單據（可轉讓提單）或通過通知承運人，向其后手買方出售在途貨物。

如此運輸單據有數份正本，則應向買方提供全套正本。

如買賣雙方約定使用電子方式通訊，則前項所述單據可以由具有同等作用的電子數據交換（EDI）信息代替。

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須接受按照A8規定提供的運輸單據，如果該單據符合合同規定的話。

A9 查對、包裝、標記

賣方必須支付為按照A4規定交貨所需進行的查對費用（如核對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用提供符合其安排的運輸所要求的包裝（除非按照相關行業慣例該合同所描述貨物無需包裝發運）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，但出口國有關當局強制進行的檢驗除外。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助買方取得由裝運地國和/或原產地國所簽發或傳送的、為買方進口貨物可能要求的和必要時從他國過境所需的任何單據或有同等作用的電子信息（A8所列的除外）。

應買方要求，賣方必須向買方提供投保所需的信息。

B10 其他義務

買方必須支付因獲取A10所述單據或有同等作用的電子信息所發生的一切費用，并償付賣方因給予協助而發生的費用。

CIF成本、保險費加運費（……指定目的港）

“成本、保險費加運費”是指在裝運港當貨物越過船舷時賣方即完成交貨。

賣方必須支付將貨物運至指定的目的港所需的運費和費用，但交貨后貨物滅失或損壞的風險及由于各種事件造成的任何額外費用即由賣方轉移到買方。但是，在CIF條件下，賣方還必須辦理買方貨物在運輸途中滅失或損壞風險的海運保險。

因此，由賣方訂立保險合同并支付保險費。買方應注意到，CIF術語只要求賣方投保最低限度的保險險別。①（參見引言第9.3）如買方需要更高的保險險別，則需要與賣方明確地達成協議，或者自行作出額外的保險安排。

CIF術語要求賣方辦理貨物出口清關手續。

該術語僅適用于海運和內河運輸。若當事方無意越過船舷交貨則應使用CIP術語。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可，并在需要辦理海關手續時，②（參見引言第14節）辦理貨物出口貨物所需的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何進口許可證或其他官方許可，并在需要辦理海關手續時，③（參見引言第14節）辦理貨物進口及從他國過境的一切海關手續。

A3 運輸合同和保險合同

a）運輸合同

賣方必須自付費用，按照通常條件訂立運輸合同，經由慣常航線，將貨物用通常可供運輸合同所指貨物類型的海輪（或依情況適合內河運輸的船只）裝運至指定的目的港。

b）保險合同

賣方必須按照合同規定，自付費用取得貨物保險，并向買方提供保險單或其他保險證據，以使買方或任何其他對貨物具有保險利益的人有權直接向保險人索賠。保險合同應與信譽良好的保險人或保險公司訂立，在無相反明確協議時，應按照《協會貨物保險條款》（倫敦保險人協會）或其他類似條款中的最低保險險別投保。保險期限應按照B5和B4規定。應買方要求，并由買方負擔費用，賣方應加投戰爭、罷工、**和民變險，如果能投保的話。最低保險金額應包括合同規定價款另加10（即110），并應采用合同貨幣。

B3 運輸合同與保險合同

a）運輸合同

無義務。④（參見引言第10節）

b）保險合同

無義務。⑤（參見引言第10節）

A4 交貨

賣方必須在裝運港，在約定的日期或期限內，將貨物交至船上。

B4 受領貨物

買方必須在賣方已按照A4規定交貨時受領貨物，并在指定的目的港從承運人處收受貨物。

A5 風險轉移

除B5規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至貨物在裝運港越過船舷為止。

B5 風險轉移

買方必須承擔貨物在裝運港越過船舷之后滅失或損壞的一切風險。

如買方未按照B7規定給予賣方通知，買方必須從約定的裝運日期或裝運期限屆滿之日起，承擔貨物滅失或損壞的一切風險，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·與貨物有關的一切費用，直至已經按照A4規定交貨為止；及

·按照A3 a）規定所發生的運費和其他一切費用，包括貨物的裝船費；及

·按照A3 b）規定所發生的保險費用；及

·根據運輸合同由賣方支付的、在約定卸貨港的任何卸貨費用；及

·在需要辦理海關手續時，⑥（參見引言第14節）貨物出口需要辦理的海關手續費用及出口時應繳納的一切關稅、稅款和其他費用，以及根據運輸合同規定由賣方支付的貨物從他國過境的費用。

B6 費用劃分

除A3 a)規定外，買方必須支付

·自按照A4規定交貨時起的一切費用；及

·貨物在運輸途中直至到達目的港為止的一切費用，除非這些費用根據運輸合同應由賣方支付；及

·包括駁運費和碼頭費在內的卸貨費，除非這些費用根據運輸合同應由賣方支付；及

·如買方未按照B7規定給予賣方通知，則自約定的裝運日期或裝運期限屆滿之日起，貨物所發生的一切額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限；及

·在需要辦理海關手續時，①（參見引言第9.3節）貨物進口應交納的一切關稅、稅款和其他費用，及辦理海關手續的費用，以及需要時從他國過境的費用，除非這些費用已包括在運輸合同中。

A7 通知買方

賣方必須給予買方說明貨物已按照A4規定交貨的充分通知，以及要求的任何其他通知，以便買方能夠為受領貨物采取通常必要的措施。

B7 通知賣方

一旦買方有權決定裝運貨物的時間和/或目的港，買方必須就此給予賣方充分通知。

A8 交貨憑證、運輸單據或有同等作用的電子信息

賣方必須自付費用，毫不遲延地向買方提供表明載往約定目的港的通常運輸單據。

此單據（如可轉讓提單、不可轉讓海運單或內河運輸單據）必須載明合同貨物，其日期應在約定的裝運期內，使買方得以在目的港向承運人提取貨物，并且，除非另有約定，應使買方得以通過轉讓單據（可轉讓提單）或通過通知承運人，向其后手買方出售在途貨物。如此運輸單據有數份正本，則應向買方提供全套正本。

如買賣雙方約定使用電子方式通訊，則前項所述單據可以由具有同等作用的電子數據交換（EDI）信息代替。

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須接受按照A8規定提供的運輸單據，如果該單據符合合同規定的話。

A9 查對、包裝、標記

賣方必須支付為按照A4規定交貨所需進行的查對費用（如核對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用，提供符合其安排的運輸所要求的包裝（除非按照相關行業慣例該合同所描述貨物無需包裝發運）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，但出口國有關當局強制進行的檢驗除外。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助買方取得由裝運地國和/或原產地國所簽發或傳送的、為買方進口貨物可能要求的和必要時從他國過境所需的任何單據或有同等作用的電子信息（A8所列的除外）。

應買方要求，賣方必須向買方提供額外投保所需的信息。

B10 其他義務

買方必須支付因獲取A10所述單據或有同等作用的電子信息所發生的一切費用，并償付賣方因給予協助而發生的費用。

應賣方要求，買方必須向其提供投保所需的信息。CPT運費付至（……指定目的地）

“運費付至（……指定地點）”是指賣方向其指定的承運人交貨，但賣方還必須支付將貨物運至目的地的運費。亦即買方承擔交貨之后一切風險和其他費用。

“承運人”是指任何人，在運輸合同中，承諾通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式履行運輸或由他人履行運輸。如果還使用接運的承運人將貨物運至約定目的地，則風險自貨物交給第一承運人時轉移。

CPT術語要求賣方辦理出口清關手續。

該術語可適用于各種運輸方式，包括多式聯運。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息。以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可，并在需要辦理海關手續時，②（參見引言第14節）辦理貨物出口貨物所需的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何進口許可證或其他官方許可，并在需要辦理海關手續時，①（參見引言第14節）辦理貨物進口及從他國過境的一切海關手續。

A3 運輸合同和保險合同

a）運輸合同

賣方必須自付費用，按照通常條件訂立運輸合同，依通常路線及習慣方式，將貨物運至指定的目的地的約定點。如未約定或按照慣例也無法確定具體交貨點，則賣方可在指定的目的地選擇最適合其目的的交貨點。

b）保險合同

無義務。②（參見引言第10節）

B3 運輸合同與保險合同

a）運輸合同

無義務。③（參見引言第10節）

b）保險合同

無義務。④（參見引言第10節）

A4 交貨

賣方必須向按照A3規定訂立合同的承運人交貨，或如還有接運的承運人時，則向第一承運人交貨，以使貨物在約定的日期或期限內運至指定的目的地的約定點。

B4 受領貨物

買方必須在賣方已按照A4規定交貨時受領貨物，并在指定的目的地從承運人處收受貨物。

A5 風險轉移

除B5規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至已按照A4規定交貨為止。

B5 風險轉移

買方必須承當按照A4規定交貨時起貨物滅失或損壞的一切風險。

如買方未能按照B7規定給予賣方通知，則買方必須從約定的交貨日期或交貨期限屆滿之日起，承擔貨物滅失或損壞的一切風險，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·直至按照A4規定交貨之時與貨物有關的一切費用，以及按照A3 a）規定所發生的運費和其他一切費用，包括根據運輸合同規定由賣方支付的裝貨費和在目的地的卸貨費；及

·在需要辦理海關手續時，⑤（參見引言第10節）貨物出口需要辦理的海關手續費用及出口時應繳納的一切關稅、稅款和其他費用，以及根據運輸合同規定，由賣方支付的貨物從他國過境的費用。

B6 費用劃分

除A3 a）規定外，買方必須支付

·自按照A4規定交貨時起的一切費用；及

·貨物在運輸途中直至到達目的地為止的一切費用，除非這些費用根據運輸合同應由賣方支付；及

·卸貨費，除非根據運輸合同應由賣方支付；及

·如買方未按照B7規定給予賣方通知，則自約定的裝運日期或裝運期限屆滿之日起，貨物所發生的一切額外費用，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限；及

·在需要辦理海關手續時，⑥（參見引言第14節）貨物進口應交納的一切關稅、稅款和其他費用，及辦理海關手續的費用，以及從他國過境的費用，除非這些費用已包括在運輸合同中。

A7 通知買方

賣方必須給予買方說明貨物已按照A4規定交貨的充分通知，以及要求的任何其他通知，以便買方能夠為受領貨物采取通常必要的措施。

B7 通知賣方

一旦買方有權決定發送貨物的時間和/或目的地，買方必須就此給予賣方充分通知。

A8 交貨憑證、運輸單據或有同等作用的電子信息

賣方必須自付費用（如果習慣如此的話）向買方提供按照A3訂立的運輸合同所涉的通常運輸單據（如可轉讓提單、不可轉讓海運單、內河運輸單據、空運貨運單、鐵路運單、公路運單或多式聯運單據）。

如買賣雙方約定使用電子方式通訊，則前項所述單據可以由具有同等作用的電子數據交換（EDI）信息代替。

B8 交貨憑證、運輸單據或有同等作用的電子信息

買方必須接受按照A8規定提供的運輸單據，如果該單據符合合同規定的話。

A9 查對、包裝、標記

賣方必須支付為按照A4規定交貨所需進行的查對費用（如核對貨物品質、丈量、過磅、點數的費用）。

賣方必須自付費用，提供符合其安排的運輸所要求的包裝（除非按照相關行業慣例該合同所描述貨物無需包裝發運）。包裝應作適當標記。

B9 貨物檢驗

買方必須支付任何裝運前檢驗的費用，但出口國有關當局強制進行的檢驗除外。

A10 其他義務

應買方要求并由其承當風險和費用，賣方必須給予買方一切協助，以幫助買方取得由裝運地國和/或原產地國所簽發或傳送的、為買方進口貨物可能要求的和必要時從他國過境所需的任何單據或有同等作用的電子信息（A8所列的除外）。

應買方要求，賣方必須向買方提供投保所需的信息。

B10 其他義務

買方必須支付因獲取A10所述單據或有同等作用的電子信息所發生的一切費用，并償付賣方因給予協助而發生的費用。

CIP運費和保險費付至（……指定目的地）

“運費和保險費付至（……指定目的地）”是指賣方向其指定的承運人交貨，但賣方還必須支付將貨物運至目的地的運費，亦即買方承擔賣方交貨之后的一切風險和額外費用。但是，按照CIP術語，賣方還必須辦理買方貨物在運輸途中滅失或損壞風險的保險。

因此，由賣方訂立保險合同并支付保險費。

買方應注意到，CIP術語只要求賣方投保最低限度的保險險別。①（參見引言第9.3節）如買方需要更高的保險險別，則需要與賣方明確地達成協議，或者自行作出額外的保險安排。

“承運人”指任何人在運輸合同中，承諾通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式履行運輸或由他人履行運輸。

如果還使用接運的承運人將貨物運至約定目的地，則風險自貨物交給第一承運人時轉移。

CIP術語要求賣方辦理出口清關手續。

該術語可適用于各種運輸方式，包括多式聯運。

A 賣方義務

B 買方義務

A1 提供符合合同規定的貨物

賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子信息，以及合同可能要求的、證明貨物符合合同規定的其他任何憑證。

B1 支付價款

買方必須按照銷售合同規定支付價款。

A2 許可證、其他許可和手續

賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可，②（參見引言第14節）并在需要辦理海關手續時辦理貨物出口所需的一切海關手續。

B2 許可證、其他許可和手續

買方必須自擔風險和費用，取得任何進口許可證或其他官方許可，③（參見引言第14節）并在需要辦理海關手續時辦理貨物進口和從他國過境所需的一切海關手續。

A3 運輸合同和保險合同

a)運輸合同

賣方必須必須自付費用，按照通常條件訂立運輸合同，依通常路線及習慣方式，將貨物運至指定的目的地的約定點。若未約定或按照慣例也不能確定具體交貨點，則賣方可在指定的目的地選擇最適合其目的的交貨點。

b)保險合同

賣方必須按照合同規定，自付費用取得貨物保險，并向買方提供保險單或其他保險證據，以使買方或任何其他對貨物具有保險利益的人有權直接向保險人索賠。保險合同應與信譽良好的保險人或保險公司訂立，在無相反明示協議時，應按照《協會貨物保險條款》（倫敦保險人協會）或其他類似條款中的最佳限度保險險別投保。保險期限應按照B5和B4規定。應買方要求，并由買方負擔費用，賣方應加投戰爭、罷工、**和民變險，如果能投保的話。最低保險金額應包括合同規定價款另加10（即110），并應采用合同貨幣。

B3 運輸合同和保險合同

a)運輸合同

無義務。④（參見引言第10節）

b)保險合同

無義務。⑤（參見引言第10節）

A4 交貨

賣方必須在約定日期或期限內向按照A3規定訂立合同的承運人交貨，或如有接運的承運人時，向第一承運人交貨，以使貨物運至指定的目的地的約定點。

B4 受領貨物

買方必須在賣方按照A4規定交貨時受領貨物，并在指定的目的地從承運人處收受貨物。

A5 風險轉移

除B5規定者外，賣方必須承擔貨物滅失或損壞的一切風險，直至已經按照A4規定交貨為止。

B5 風險轉移

買方必須承擔按照A4規定交貨后貨物滅失或損壞的一切風險。買方如未按照B7規定通知賣方，則必須從約定的交貨日期或交貨期限屆滿之日起，承擔貨物滅失或損壞的一切風險，但以該項貨物已正式劃歸合同項下，即清楚地劃出或以其他方式確定為合同項下之貨物為限。

A6 費用劃分

除B6規定者外，賣方必須支付

·與貨物有關的工切費用，直至已經按照A4規定交貨為止，以及按照A3 a)規定所發生的運費和其他一切費用，包括裝船費和根據運輸合同應由賣方支付的在目的地的卸貨費；及

·按照A3 b)發生的保險費用；及