第一篇：國際貿易術語解釋通則2010前言(中英對照版)

國際貿易術語解釋通則2010前言（中英對照版）

Foreword

By Rajat Gupta，ICC Cbairman The global economy has given businessbroader access than ever before to markets all over the world.Goods are soldin more countries，in large quantities, and in greater variety.But as the volume andcomplexity of global sales increase, so do possibilities for misunderstandingsand costly disputes when sale contracts are not adequately drafted.The Incoterms? rules, the ICC rules on theuse of domestic and international trade terms, facilitate the conduct of globaltrade.Reference to an Icoterms 2010 rule in a sale contract clearly

defines the parties' respective obligationsand reduces the risk of legal complications.Since the creation of the Incoterms rulesby ICC in 1936, this globally accepted contractual standard has been regularlyupdated to keep pace with the development of international trade.The Incoterms2010 rules take account of the continued spread of customs-free zones, the increaseduse of electronic communications in business transactions, heightened concernabout security in the movement of goods and consolidates in transportpractices.Incoterms2010 updates and consolidates the 'delivered' rules，reducing the total number of rules from 13to 11, and offers a simpler and clearer presentation of all the rules.Incoterms 2010 is also the first version of the Incoterms rules to make allreferences to buyers and sellers gender-neutral.The broad expertise of ICC's Commission onCommercial Law and Practice, whose membership is drawn from all parts of theworld and all trade sectors, ensures that the Incoterms 2010 rules respond tobusiness needs everywhere.前言

國際商會主席 Rajat Gupta

全球經濟一體化讓生意的接觸面比以往任何時候都寬廣，可以觸及世界每個角落。更多品種的貨物可供選擇、賣向更多國家、賣得也越來越多。然而，隨著全球貿易數額的增加和貿易復雜性的加強,因貿易合同起草不恰當而帶來的誤解和高代價爭端也可能隨之增加。

國際貿易術語解釋通則，國際商會規則在國內和國際貿易用語的使用促進了全球貿易的進行。在貿易合同中引用國際貿易術語解釋通則2010可明確界定各方義務并降低法律糾紛產生的風險。

自從1936年國際商會制定出國際貿易術語解釋通則之后，此項在全球范圍內被采用的合同標準就經常性地更新換代，與國際貿易的發展步調一致。國際貿易術語解釋通則2010考慮了免稅貿易區的不斷增加，電子溝通在商務中的不斷增多，以及被更加重視的貨物運輸中的安全和變化等問題。國際貿易術語解釋通則2010更新并加強了交貨規則，將規則總量從13條減少到了11條，并且使得所有規則的表述更加簡潔明確。國際貿易術語解釋通則2010同時也是第一個使得所有在買賣雙方中的適用保持中立的第一個國際貿易術語解釋版本。國際商會的商法和實踐委員會成員來自世界各地和多個貿易部門，該委員會廣泛的專業技能確保了國際貿易術語解釋通則2010與各地的商貿需求相適應。

ICC would like to express its gratitude tothe members of the Commission, chaired by Fabio Bortolotti(Italy), to theDrafting Group, which comprised Charles Debattista(Co-Chair, France), Jens Bredow(Germany), Johnny Herre(Sweden), David Lwee(UK), Lauri Railas(Finland), FrankReynolds(US),and Miroslav Subert(Szech Republic), and to Asko Raty(Finland)for assistance with the images depicting the 11 rules.國際商會向Fabio Bortolotti（意大利）的商法和實踐委員會的成員表示謝意，向由Charles Debattista（副組長，英國），Christoph Martin Radtke（副組長，法國），Jens Bredow（德國），JohnnyHerre（瑞典），David Lwee（英國），Lauri Railas（芬蘭），Frank Reynold（美國），Miroslav Subert（捷克）組成的起草小組致謝，并且向對11條規則的表述給予幫助的Asko Raty（芬蘭）致謝。

INTRODUCTION

The Incoterms? rules explain a set ofthree-letter trade terms reflecting business-to-business practice in contractsfor the sale of goods.The Incoterms? rules describe mainly the tasks, costsand risks involved in the delivery of goods from sellers to buyers.How to use the Incoterms? 2010 rules

1.Incorporate the Incoterms? 2010 rulesinto your contract of sale

If you want the Incoterms? 2010 rules toapply to your contract, you should make this clear in the contract, throughsuch words as, “[the chosen Incoterms rule including the named place ,followedby] Incoterms? 2010”.2.Choose the appropriate Incoterms rule

The chosen Incoterms rule needs to beappropriate to the goods, to the means of their transport, and above all towhether the parties intend to put additional obligations, 介紹

Incoterms?規則對一系列三個字母組成的貿易術語進行了解釋，這些貿易術語對B2B的貨物銷售合同有著實際影響。Incoterms?規則主要描述了貨物從賣方到買方運輸過程中涉及的責任，費用和風險的劃分。如何適用Incoterms?2010規則

1.在銷售合同中明示應用Incoterms?2010規則（哎，原來的翻譯啊，無語）

如果要使合同適用Incoterms規則2010，應在合同中明確表明，例如：所選擇的Incoterms規則（含指定地點）適用Incoterms?規則2010。2.選擇最契合的Incoterms規則

所選的Incoterms規需要契合實際，主要考慮因素有三點，1、貨物，2、運輸方式、3，買賣方是否要加入其它責任條款，例如將辦理運輸或保險的義務加于買方或賣方。

for example such as the obligation toorganize carriage or insurance, on the seller or on the buyer.The GuidanceNote to each Incoterms rule contains information that is particularly helpfulwhen making this choice.Whichever Incoterms rule is chosen, the parties shouldbe aware the interpretation of their contract may well be influenced by customsparticular to the port or place being used.3.Specify your place or port as preciselyas possible

The chosen Incoterms rule can work only ifthe parties name a place or port, and will work best if the parties specify theplace or port as precisely as possible.A good example of such precision would be:：

“FCA 38 Cours Albert 1er, Paris, FranceIncoterms 2010”.Under the Incoterms rule Ex Works(EXW),Free Carrier(FCA), Delivered at Terminal(DAT), Delivered at Place(DAP),Delivered Duty Paid(DDP), 每項通則條款的解釋性說明，都對做出恰當的選擇極有幫助。不論選用哪條Incoterms規則，雙方應該意識到合同的解釋會深深地受到慣例影響，尤其是提及的港口或地名。

3.盡可能精準地描述你方地址或港口名稱

只有當事人雙方選定特定的一個收貨地或港口時，所選術語才能發揮作用。地點或港口名稱越精準，Inconterms規則越有效。以下精準描述就是一個很好的例子： Incoterms 2010，FCA規則，法國，巴黎，38Cours Albert 1er 在Incoterms規則下：

EXW 工廠交貨（……指定地點）

FCA 貨交承運人(……指定地點)” DAT 終點站交貨(……指定目的地)DAP 地點交貨(……指定目的地)

DDP 完稅后交貨(……指定目的地)

Free Alongside Ship(FAS), and Free on Board(FOB),the named place is the place where delivery takes place and where risk passes from the seller to the buyer.Under the Incoterms rule Carriage Paid to(CPT), Carriage and Insurance Paid to(CIP), Cost and Freight(CFR)and Cost, Insurance and Freight(CIF),the named place differs from the place of delivery.Under these four Incoterms rules, the named place is the place of destination to which carriage is paid.Indications as to place or destination can helpfully be further specified by stating a precise point in that place or destination in order to avoid doubt or argument.4.Remember that Incoterms rules do not give you a complete contract of sale

Incoterms rules do say which party to the sale contract has the obligation to make carriage or insurance arrangements, when the seller delivers the goods to the buyer, and which costs each party is responsible for.FAS 船邊交貨(……指定裝運港)FOB 船上交貨(……指定裝運港)

此處所指地點為交貨地點，同時風險也從賣方轉移至買方 Incoterms規則下

CPT 運費付至（……指定目的地）

CIP 運費、保險費付至(…指定目的地)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)

所指地點隨交貨地不同而不同。在這些Incoterms規則下，所指地點為運費付至地。為了避免疑問和爭議，指定地點或目的地可以進一步闡述為一個精確的地點。4..謹記Incoterms規則并沒有給當事人提供一份完整的銷售合同

Incoterms規則確有闡述銷售合同中當事人的特定義務，當賣方將貨物運至買方時，辦理運輸和保險義務的承擔。

Incoterms rules, however, say nothing about the price to be paid or the method of its payment.Neither do they deal with the transfer of ownership of the goods, or the consequences of a breach of contract.These matters are normally dealt with through express terms in the contract of sale or in the law governing that contract.The parties should be aware that mandatory local law may override any aspect of the sale contract, including the chosen Incoterms rules.Main features of the Incoterm?2010 rules 1.Two new Incoterms rules — DAT

and DAP— have replaced the Incoterms 2000rules DAF,DES,DEQ and DDU

The number of Incoterms rules has been reduced from 13 to 11.This has been achieved by substituting two rules that may be used irrespective of the agreed mode of transport — DAT, Delivered atTerminal, and DAP, Delivered at Place — for the incoterms 2000 rules DAF, DES, DEQ and DDU.然而，Incoterms并沒有任何關于付款價格或付款方式的規定，或是貨物所有權的轉移，違約的后果等。這些問題通常是通過銷售合同的明示條款和適用的法律條文來解決。當事人需要注意的是，當地強制適用的法律有可能優先于銷售合同的內容，包括所選擇的Incoterms規則。

Incoterms?2010的主要特征

1.兩個新的貿易術語，即DAT和DAP 代替了原來Incoterms2000的DAF,DES,DEQ和DDU術語。

貿易術語的數量從原來的13個減少到11個。Incoterms2010用兩個可以不顧及已議定的運輸模式的新術語——DAT，目的地交貨和DAP，指定地交貨——代替了Incoterms2000 中的DAF,DES,SEQ和DDU術語。

Under both new rules, delivery occurs at an amed destination: in DAT, at the buyer’s disposal unloaded from the arriving vehicle(as under the former DEQ rule);in DAP, likewise at the buyer’s disposal, but ready for unloading(as under the former DAF,DES and DDU rules).The new rules make the Incoterms 2000 rules DES and DEQ superfluous.The named terminal in DAT may well be in a port, and DAT can therefore safely be used in cases where the Incoterms 2000 rule DEQ once was.Likewise, the arriving “vehicle” under DAP may well be a ship and thenamed place of destination may well be a port: consequently, DAP can safely beused in cases where the Incoterms 2000 rule DES once was.These new rules, like their predecessors, are “delivered”, with the seller bearing all the costs(other than those related to import clearance, where applicable)and risks involved in bringing the goods to the named place of destination.2.Classification of the 11 Incoterms? 2010rules DAT和DAP術語都規定需在指定地點交貨：在DAT情況下，從運輸工具上卸下貨物交由買方處置（這和先前的DEQ術語一樣）；在DAP情況下同樣交由買方處置，但需做好卸貨的準備（這和先前的DAF,DES和DDU術語一樣）。新貿易術語的使用，使Incoterms2000中的DES和DEQ成為多余。DAT的目的地可以是港口，因此DAT可以用于在Incoterms2000下DEQ適用的情況。同樣的，DAP中運達貨物的交通工具可以是輪船，而目的地也可以是港口，因此DAP可以用于在Incoterms2000下DES適用的情況。這兩個新的術語，和先前的幾個術語一樣，是由賣方承擔所有費用（除了與進口清算有關的費用）和貨物到達目的地前的風險。2..Incoterms?2010中11種貿易術語的分類

The 11 Incoterms? 2010 rules are presentedin two distinct classes： RULES FOR ANY MODE OR MODES OF TRANSPOTR EXW EX WORKS FCA FREE CARRIER CPT CARRIAGE PAID TO

CIP CARRIAGE AND INSURANCE PAID TO DAT DELIVERED AT TERMINAL DAP DELIVERED AT PLACE DDP DELIVERED DUTY PAID

RULES FOR SEA AND INLAND WATERWAY TRANSPORT FAS FREE ALONGSIDE SHIP FOB FREE ON BOARD CFR COST AND FREIGHT

CIF COST INSURANCE AND FREIGHT

Incoterms?2010 11種貿易術語目前被分為兩類：

適用于任何運輸方式的術語： EXW 工廠交貨

FCA 貨交承運人

CPT 運費付至

CIP 運費及保險費付至

DAT 目的地交貨

DAP 所在地交貨

DDP 完稅后交貨

適用于海上和內陸水上運輸的術語： FAS 船邊交貨

FOB 船上交貨

CFR 成本加運費

CIF 成本、保險費加運費

The first class includes the seven Incoterms? 2010 rules that can be used irrespective of the mode of transports elected and irrespective of whether one or more than one mode of transport is employed.EXW, FCA, CPT, CIP, DAT, DAP and DDP belong to this class.They canbe used even when there is no maritime transport at all.It is important to remember, however, that these rules can be used in cases where a ship is used for part of the carriage.In the second class of Incoterms? 2010rules, the point of delivery and the place to which the goods are carried tothe buyer are both ports, hence the label “sea and inland waterway” rules.FAS,FOB, CFR and CIF belong to this class.Under the last three Incoterms rules, all mention of the ship’s rail as the point of delivery has been omitted in preference for the goods being delivered when they are “on board” the vessel.This more closely reflects modern commercial reality and avoids the rather dated image of the risk swinging to and fro across an imaginary perpendicularline.第一種分類中的七種貿易術語不用考慮所選用運輸方式的種類。EXW,FCA,CPT,CIP,DAT,DAP和DDP都屬于第一種分類。它們甚至可以運用于沒有海上運輸的情況下。謹記只要運輸中一個部分運用過船只便可以適用此類術語。

在第二類術語中，交貨點和把貨物送達買方的地點都是港口，所以只適用于“海上或內陸水上運輸”。FAS,FOB,CFR和CIF都屬于這一類。最后的三個術語，刪除了以越過船舷為交貨標準而代之以將貨物裝運上船。這更準確的反應了現代商業現實，避了以往風險圍繞船舷這條虛擬垂線來回搖擺。

3.Rules for domestic and internationaltrade

Incoterms rules have traditionally beenused in international sale contracts where goods pass across national boarders.In various areas of the world, however, trade blocs, like the European Union,have made border formalities between different countries less significant.Consequently, the subtitle of the Incoterms? 2010 rules formally recognize thatthey are available for application to both international and domestic salecontracts.As a result, the Incoterms? 2010 rules clearly state in a number ofplaces that the obligation to comply with export/import formalities exists onlywhere applicable.Two developments have persuaded ICC that amovement in this direction is timely.Firstly, traders commonly use Incoterms rulesfor purely domestic sale contract.The second reason is the greater willingnessin the Unites States to use Incoterm rules in domestic trade rather than theformer Uniform Commercial Code shipment and delivery terms.3.國內貿易和國際貿易的規定

傳統的Incoterms規則只在國際銷售合同中運用，此種交易貨物運輸都需跨越國界。在世界許多地區，商業集團如歐盟使得不同國家間的過關手續不再重要。所以，Incoterms?2010正式認可所有的貿易規則既可以適用于國內交易也可以適用于國際交易。所以，Incoterms?2010 在一些地方明確規定，只有在適當的時候，才有義務遵從進口或者出口的手續。

兩個新發展使得ICC相信向這個方向的改革是適宜的。首先，商人們普遍在國內貿易合同使用Incoterms2010規則。其次，比起先前提到的統一的商業規則中的運輸和交付術語，在國內貿易中更多美國人愿意使用Incoterms2010中的術語。

4.Guidance Notes

Before each Incoterms? 2010 rule you willfind a Guidance Note.The Guidance Notes explain the fundamentals of eachIncoterms rule, such as when it should be used, when risk passes, and how costsare allocated between seller and buyer.The Guidance Notes are not part of theactual Incoterms? 2010 rules, but are intended to help the user accurately andefficiently steer towards the appropriate Incoterms rule for a particulartransaction.5.Electronic communication

Previous versions of Incoterms rules havespecified those documents that could be replaced by EDI messages.ArticlesA1/B1 of the Incoterms? 2010 rules, however, now give electronic means ofcommunication the same effect as paper communication, as long as the parties soagree or where customary.This formulation facilitates the evolution of newelectronic procedures throughout the lifetime of the Incoterms? 2010 rules.4．引言

在Incoterms?2010的每條規則前面，都有一條引言。引言解釋每條貿易規則的基本內容，比如說什么時候被運用到，什么時候風險轉移，還有費用在賣方和買方間是怎樣分配的等等。引言并不是Incoterms?2010的內容，但是它們能幫助使用者更準確更有效率的針對特定的貿易運用合適的貿易條款。5..電子通信

上一版本的Incoterms規則已經確定了可以被電子數據交換信息替代的文件。然而Incoterms?規則2010中的A1/B1賦予電子通信方式和紙質通訊相同的效果，只要締約雙方同意或存在國際慣例。這一規定有利于促進Incoterms?規則2010中新的電子程序的演進。6.Insurance cover

The Incoterms? 2010 rules are the firstversion of the Incoterms rules since the version of the Institute Cargo Clausesand take account of alterations made to those clauses.The Incoterms? 2010rules place information duties relating to insurance in articles A3/B3, whichdeal with contracts of carriage and insurance.These provisions have been movedfrom the more generic found in article A10/B10 of the Incoterms 2000 rules.Thelanguage in articles A2/B3 relating to insurance has also been altered with aview to clarifying the parties’ obligations in this regard.7.Security-related Clearances andinformation required for such clearances

There is heightened concern nowadays aboutsecurity in the movement of goods, requiring verification that the goods do notpose a threat to life or property for reasons other than their inherent nature.6..保險范圍

Incoterms?規則2010是協會貨物條款修訂以來的最新版國際貿易術語規則，并就對那些條款的變更做了考慮。Incoterms? 規則2010把關系到保險的信息義務規定在A3/B3，這涉及到運輸和保險合同。這些條款已經從更為普通的國際貿易術語2000中A10/B10的文章中刪除。為了明確締約雙方的義務，條款A2/B3中涉及保險的行文也做了變化。7.與安全有關的清關需要的信息

現在人們高度關注貨物運輸中的安全問題，需要確認貨物不會對生命和財產有威脅，除了其自身固有的屬性。

Therefore, the Incoterms? 2010 rules haveallocated obligations between the buyer and seller to obtain or to renderassistance in obtaining security-related clearances, such as chain-of-custodyinformation, in articles A2/B2 and A10/B10 of various Incoterms rules.8.Terminal handling charges

Under Incoterms rules CPT, CIP, CFR, CIF,DAT, DAP, and DDP, the seller must make arrangements for the carriage of thegoods to the agreed destination.While the freight is paid by the seller, it isactually paid for by the buyer as freight costs are normally included by theseller in the total selling price.The carriage costs will sometimes includethe costs of handling and moving the goods within port or container terminalfacilities and the carrier or terminal operator may well charge these costs tothe buyer who receives the goods.In these circumstances, the buyer will wantto avoid paying for the same service twice:

因此，Incoterms?規則 2010已經在買家和賣家間分配了義務，在與安全有關的清關獲得或者提供幫助，例如在多種多樣的國際貿易術語中A2/B2和A10/B10的監管鏈相關信息 8.集裝箱碼頭費

在國際貿易術語CPT，CIP，CIF，DAT，DAP和DDP項下，賣家必須做好安排使貨物到達指定目的地。雖然運費是由賣方支付的，但因為運費一般被賣方包含在銷售價格中所以實際上運費是由買方支付的。貨運費有時包括港口或集裝箱碼頭內的理貨和運輸費用

承運人和終點站運營方也可能向收到貨物的買家收取這筆費用。在這種情況下，買家會想要避免對同一服務重復付費：

once to the seller as part of the totalselling price and once independently to the carrier or the terminal operator.The Incoterms? 2010 rules seek to avoid this happening by clearly allocatingsuch costs in articles A6/B6 of the relevant Incoterms rules.9.String sales

In the sale of commodities, as opposed tothe sale of manufactured goods, cargo is frequently sold several times duringtransit “down a string” when this happens, a seller in the middle of the stringdon’t have to ship the goods because these have already been shipped by thefirst seller in the string.The seller in the middle of the string thereforeperforms its obligations towards its buyer not by shipping the goods, but by“procuring” goods that have been shipped.For clarification purposes,Incoterms? 2010 rules include the obligation to “procure goods shipped” as analternative to the obligation to ship goods in the relevant Incoterms rules.一次付給賣家作為銷售價格中的一部分，一次單獨地付給承運人或者終點站運營方。Incoterms?規則2010在相關國際貿易術解釋規則的A6/B6條款明確的分配此項費用，力求避免重復付費。

9.連環合同

與工業制成品的銷售不同，在農礦產品的銷售中，貨物經常在沿銷售鏈運轉過程中被頻繁銷售多次。這種情況下，在運輸中的賣家不用再運輸貨物，因為貨物已被第一個賣家裝船運輸了。中途的賣方通過接收貨物而非運輸貨物向買方履行義務。為明確起見，Incoterms? 規則2010在相關規定中把提取已經運輸的商品的義務作為運輸商品義務的替換。RULES FOR ANY MODE OR MODES OF TRANSPORT

Variants of Incoterms rules

Sometimes the parties want to alter anIncoterms rules.The Incoterms 2010 rules do not prohibit such alteration, butthere are dangers in so doing.In order to avoid any unwelcome surprises, theparties would need to make the intended effect of such alterations extremelyclear in their contract.Thus, for example, if the allocation of costs in theIncoterms 2010 rules is altered in the contract, the parties should alsoclearly state whether they intend to vary the point at which the risk passesfrom seller to buyer.Status of this introduction

This introduction gives general informationon the use and interpretation of the Incoterms 2010 rules, but does not formpart of those rules.Explanation of terms used in the Incoterms2010 rules 運輸方式的規則

國際貿易術語解釋通則的變體

貿易各方有時因各自需要意圖修改某一國際貿易術語規則的適用?！秶H貿易術語解釋通則2010》并不禁止這種修改，但是這樣做會帶來一定的危險。因此雙方都應當在合同中明確表明修改意欲達到的效果以避免不愉快的分歧。譬如，假設合同改變了Incoterms規則中費用的分配，那么合同各方亦應當明確聲明是否改變風險（從賣方到買方）轉移的臨界點。本導言的功能地位

本導言只是對《國際貿易術語解釋通則2010》的用途和解釋的概括提示，并不是這些的組成部分。

對《國際貿易術語解釋通則2010》中術語的解釋

As in the incoterms rules, the seller’s andbuyer’s obligations are presented in mirror fashion, reflecting under column Athe seller’s obligations and under column B the buyer’s obligations.Theseobligations can be carried out personally by the seller or the buyer orsometimes, subject to terms in the contract or the applicable law, through intermediariessuch as carriers, freight forwarders or other persons nominated by the selleror the buyer for a specific purpose.The text of the Incoterms 2010 rules ismeant to be self-explanatory.However, in order to assist users the followingtext sets out guidance as to the sense in which selected terms are usedthroughout the document.Carrier: For the purposes of the Incoterms2010 rules, the carrier is the party with whom carriage is contracted.正如《國際貿易術語解釋通則2010》中所述，買方和賣方的共同義務是以對應方式呈現的，也就是說，既能反映出A欄中的買方義務，又能反映出B欄中的賣方義務。這些義務可以由買方或者賣方親自履行，有時抑或受制于合同或者適用法律中的個別條款的規定，由諸如承運人、轉運代理人等中介組織，或者其他由買方或者賣方為了特定目的而委任的人來履行?！秶H貿易術語解釋通則2010》正文中條文解析明了。但出于引導輔助（使用者）理解的考慮，編者還是占用了以下篇幅對從《規則》中選取的幾個術語進行闡釋。承運人：出于《國際貿易術語解釋通則2010》的目的，承運人是指與托運人訂立合同，并承擔運輸義務的一方。

Customs Formalities: These are requirementsto be met in order to comply with any applicable customs regulations and mayinclude documentary, security, information or physical inspection obligations.Delivery: This concept has multiplemeanings in trade law and practice, but in the Incoterms 2010 rules, it is usedto indicate where the risk of loss of or damage to the goods passes from theseller to the buyer.Delivery document: This phrase is now usedas the heading to article A8.It means a document used to prove that deliveryhas occurred.For many of the Incoterms 2010 rules, the delivery document is atransport document or corresponding electronic record.However, with EXW, FCA,FAS and FOB, the delivery document may simply be a receipt.A delivery documentmay also have other functions, for example as part of the mechanism forpayment.報關單：是指為了遵守海關條例而需要滿足的一些要求，包括了單據、安全、信息或者實體檢驗之義務。交貨：在商法和商事活動中，這個概念有多種涵義。但是，在《國際貿易術語解釋通則2010》中，交貨用來表明在貨物由賣方向買方轉移的過程中毀損風險在何處轉移。

交貨單：此術語現在已成為A8條款的標題。交貨單，是用于證明已完成交貨的憑證。對于《國際貿易術語解釋通則2010》中的許多規則，交貨單是一種運輸單據或相關電子記錄。但是對于EXW，FCA，FAS和FOB，交貨單只是一種收據。當然，交貨單還有其他功能，比如支付程序的一個環節。

Electronic record or procedure: A set ofinformation constituted of one or more electronic messages and, whereapplicable, being functionally equivalent with the corresponding paperdocument.Packaging: this word is used for differentpurposes:

1.The packaging of the goods to complywith any requirements under the contract of sale.2.The packaging of the goods so that theyare fit for transportation.3.The stowage of the packaged goods withina container or other means of transport.In the Incoterms 2010 rules, packagingmeans both the first and second of the above.The Incoterms 2010 rules do notdeal with the parties’ obligations for stowage within a container and therefore,where relevant, the parties should deal with this in the sale contract.電子記錄或者程序：由一個或多個可適用的電子訊號組成的一組信息庫，其功能上等同于相應的紙質文檔。

包裝：此詞因語境不同有不同含義： 1.符合銷售合同要求的貨物包裝；

2.符合運輸要求的貨物包裝；

3.集裝箱或其他運輸工具中已包裝貨物的理倉

在《國際貿易術語解釋通則2010》中，“包裝”一詞有以上中的1和2項的含義。Incoterms2010中并不涉及集裝箱內貨物的理倉義務，當事人應在銷售合同中予以確定。

第二篇：國際貿易術語解釋

《2010 年國際貿易術語解釋通則》(Incoterms 2010)于 2011 年 月 1 日起實施。Incoterms-2010 是國際商會根據國際貿易及運輸方式的發展，經過征詢 30 多個國家和地區的意見后，對《2000 年國際貿易術語解釋通則》進行修訂的，相對 Incoterms-2000 而言，Incoterms-2010 的主要變化如下:

Incoterms-2010 術語由原來四大類變為兩組，種類由原來的 13 種變為 11 種: 將原來的 E、F、C、D 四大類變更為以下兩類: 一組)適用于各種運輸方式二組)只適用水運(海運及內河運輸)Incoterm-2010 刪去了 Incoterms-2000 的以下 4 個術語:

DAF(Delivered at Frontier)DES(Delivered Ex Ship)DEQ(Delivered Ex Quay)DDU(Delivered Duty Unpaid)新增加的 2 個術語: 邊境交貨目的港船上交貨 目的港碼頭交貨未完稅交貨

DAT(目的港碼頭集散站交貨 delivered at terminal)—在指定目的地或目的港的集散站交貨(取代了 DEQ,且擴展至適用于各種運輸方式);

DAP(目的地交貨delivered at pl ace)在指定目的地交貨(取代了DAF、DES 和DDU 三個術語)1

修改后的 11 種術語如下: 第一組:適用于任何運輸方式的術語七種(Any Mode of Transport):

E X W、F C A、C P T、C I P、D A T、D A P、D D P EXW(ex works)FCA(free carrier)CPT(carriage paid to)CIP(carriage and insurance paid to)運費/保險費付至(目的地)DAT(delivered at terminal)DAP(delivered at place)DDP(delivered duty paid)第二組:適用于水上運輸方式的術語四種(Sea and Inland

Waterway Transport Only):FAS、FOB、CFR、CIF FAS(free alongside ship)FOB(free on board)

CFR(cost and freight)CIF(cost ,insurance and freight)裝運港船邊交貨 裝運港船上交貨

成本加運費成本、保險費加運費

修訂后的 Incoterms-2010 就風險轉移問題取消了“船舷 ”的概念 ,即賣方承擔貨物裝上船為止的一切風險,買方承擔貨物自裝運港裝上船后的一切風險。在 FAS、FOB、CFR 和CIF 等術語中加入了貨物在運輸期間被多次買賣(連環貿易)的責任義務的劃分。Incoterms 2010 不僅適用于國際貿易合同,也適用于國內貿易合同。2

始發地工廠交貨 始發地貨交承運人 運費付至(目的地)

目的港碼頭或集散站交貨目的地指定地點交貨目的地完稅后交貨

盡管以上術語較 Incoterms-2000 有所進步 ,但 FOB 術語中仍然存在一定的缺陷,尤其是當集裝箱化運輸成為主要的運輸方式時,由于買家在全球市場簽訂合同時自由使用 FOB 術語,該術語在碼頭作業費的支付問題上未能解釋清楚,因此付貨人、特別是亞洲的付貨人一直是碼頭附加費的受害者。目前在 FOB 術語中,FOB 變形的做法有好幾種,如集裝箱班輪運輸 FOB 變形條款就是 FOB liner term, 定價機制以(場站至場站)為責任范圍確定。但該變形做法在“ 國際貿易術語解釋通則” 中未具體體現。因此,班輪公司和貨主對此條款產生的碼頭作業費 THC 的糾紛成為當今全球集裝箱班輪運輸最大的爭論焦點。

按慣例,以 FOB 條件成交時 ,如果是散貨 ,多數情況下賣方要負責支付貨物裝上船之前的一切費用。各國對于“ 裝船 ”的概念沒有統一的解釋，有關裝船的各項費用由誰負擔，各國的慣例或習慣做法也不完全一致。如果采用班輪運輸,船方管裝管卸,裝卸費計入班輪運費之中,自然由負責租船的買方承擔,這是國際上普遍的習慣做法;而采用程租船運輸,船方一般不負擔裝卸費用。這就必須明確裝船的各項費用應由誰負擔。為了說明裝船費用的負擔問題, 雙方往往在 FOB 術語后加列附加條件,這就形成了FOB 的變形,主要有以下幾種變形 :

1.FOB Liner Terms(FOB 班輪條件)這一變形是指裝船費用按照班輪的做法處理,即由船方或買

方承擔。所以,采用這一變形，賣方不負擔裝船的有關費用。(集裝箱班輪按此原則處理)

2.FOB Under Tackle(FOB 吊鉤下交貨)

指賣方負擔費用將貨物交到買方指定船只的吊鉤所及之處 ,而吊裝入艙以及其他各項費用,概由買方負擔。

3.FOB Stowed(FOB 理艙費在內)指賣方負責將貨物裝入船艙并承擔包括理艙費在內的裝船費用。理艙費是指貨物入艙后進行安置和整理的費用。4.FOB Trimmed(FOB平艙費在內)

賣方負責將貨物裝入船艙并承擔包括平艙費在內的裝船費用。平艙費是指對裝入船艙的散裝貨物進行平整所需的費用。按照我國對外貿易運輸的傳統慣例散貨與集裝箱班輪運輸的習慣做法是完全不同的。集裝箱班輪運價是依照海商法第 46 條明確的集裝箱承運人的責任范圍是始發港場站至目的港場站(CY-CY)的原則制定的。按此價格條款,集裝箱班輪運價自然也包括了始發港和目的港的碼頭作業費。

然而，如今班輪公司隨意破壞這些慣例,在 FOB 集裝箱班輪條款下，承運人在運費之外向與運輸合同無關的第三方(即 FOB 出口商)廣泛收取非透明的碼頭作業費(terminal handling charge)、單證費(documentation fee)、集裝箱鉛封費(container sealing fee)等。

上述這些費用本來已包括在班輪條款運費之中，班輪公司在運費之外另收上述費用是雙重收費。FOB 出口商與承運人對此爭論非常激烈，但是弱勢的 FOB 出口商群體只能被迫支付不該付的 THC。集裝箱班輪運輸是國際貿易最主要的現代運輸方式,占全球貿易 90%以上，為了避免不必要的糾紛，中國外經貿企業協會曾向商務部提出建議國際商會在制定新的國際貿易術語時，尤其是 FOB

術語，要特別對集裝箱班輪條款 FOB-container liner term 的費用與責任風險進行劃分和說明，即:“在集裝箱FOB-container liner term情況下，運價應以CY/CY(集裝箱堆場到集裝箱堆場)、CFS/CFS(集裝箱貨運站到集裝箱貨運站)和 Door/Door(門到門)”等現代運輸方式和責任范圍來確定，班輪公司的責任期間是指自接收貨物時起至目的港交付貨物時為止，在此期間的費用與責任風險由班輪公司負擔”。此建議同時由亞洲貨主協會向ICC提出。

以上建議在Incotenn s2010 中未來得及采納，但 ICC 已注意到碼頭作業費被重復征收問題，期望以后修改時能對 FOB Liner term 集裝箱班輪CY-CY 價格條款的責任與費問題予以明確解釋。

目前我國傳統的 FOB 出口商仍然習慣使用 FOB 價格條款，盡管 ICC Incoterms-2000 引進了比FOB 條款更為有利的 FCA(貨交承運人)價格條款，而且至今已第十七個年頭，但使用 FCA 價格新術語的極少，主要是 FOB 價格術語及其變形的操作辦法廣泛被應用成了習慣。然 FOB 價格條款仍然有效，如果是集裝箱貨，使用 FOB 條款時必須在 FOB 后面加上 liner term 字樣，因為 FOB liner term 變形術語仍然可用，海商法明確的集裝箱班輪場站至場站 CY-CY 的責任范圍未變，目前實際操作方法仍然未變，CY-CY 定價機制仍然未變。只要是集裝箱出口貨，無論采用FOBlinerterm 或是FCA 價格條款性質都是一樣的，都是貨交承運人就可以了。因此為了避免班輪公司對 FOB 術語的片面理解，斷章取義，鉆空子亂收費，建議中國集裝箱貨出口商盡量采用 FCA 價格條款，取代傳統的 FOB 條款。這樣更直截了當，避免不必要的糾紛。

注:本文轉自中國對外貿易經濟合作企業協會

第三篇：國際貿易術語解釋

國際貿易術語解釋

2010年國際貿易術語解釋,EXW、FCA、CPT、CIP、DAT、DAP、DDP 國際貿易術語2010主要變化： 1.術語分類的調整： 由原來的EFCD 四組分為適用于兩類：適用于各種運輸方式和水運

2、貿易術語的數 2010年國際貿易術語解釋,EXW、FCA、CPT、CIP、DAT、DAP、DDP 國際貿易術語2010主要變化：

1.術語分類的調整：

由原來的EFCD 四組分為適用于兩類：適用于各種運輸方式和水運

2、貿易術語的數量由原來的13種變為11種?！锻▌t2010》的分類 新版本改變了《通則2000》將13個貿易術語分為EFCD四組的做法，而將11種術語分成了如下截然不同的兩類：

第一組：適用于任何運輸方式的術語七種：EXW、FCA、CPT、CIP、DAT、DAP、DDP。

EXW（ex works）工廠交貨

FCA（free carrier）貨交承運人

CPT（carriage paid to）運費付至目的地

CIP（carriage and insurance paid to）運費/保險費付至目的地

DAT（delivered at terminal）目的地或目的港的集散站交貨

DAP（delivered at place）目的地交貨

DDP（delivered duty paid）完稅后交貨

第二組：適用于水上運輸方式的術語四種： FAS、FOB、CFR、CIF。

FAS（free alongside ship）裝運港船邊交貨

FOB（free on board）裝運港船上交貨

CFR（cost and freight）成本加運費

CIF（cost insurance and freight）成本、保險費加運費

3、刪除INCOTERMS2000中四個D組貿易術語，即DDU(Delivered Duty Unpaid)、DAF(Delivered At Frontier)、DES(Delivered Ex Ship)、DEQ(Delivered Ex Quay)，只保留了INCOTERMS2000D組中的DDP（Delivered Duty Paid）。

4、新增加兩種D組貿易術語，即DAT（Delivered At Terminal）與DAP（Delivered At Place）。

5、E組、F組、C組的貿易術語基本沒有變化。

如何應用國際貿易術語2010通則(文捷ex)

DAT（delivered at terminal）目的地或目的港的集散站交貨

類似于取代了的DEQ術語，指賣方在指定的目的地或目的港的集散站卸貨后將貨物交給買方處置即完成交貨，術語所指目的地包括港口。賣方應承擔將貨物運至指定的目的地或目的港的集散站的一切風險和費用（除進口費用外）。本術語適用于任何運輸方式或多式聯運。

DAP（delivered at place）目的地交貨

類似于取代了的DAF、DES和DDU三個術語，指賣方在指定的目的地交貨，只需做好卸貨準備無需卸貨即完成交貨。術語所指的到達車輛包括船 舶，目的地包括港口。賣方應承擔將貨物運至指定的目的地的一切風險和費用（除進口費用外）。本術語適用于任何運輸方式、多式聯運方式及海運。

《2010年國際貿易術語解釋通則》(International Rules for the Interpretation of Trade Terms 2010, 縮寫Incoterms? 2010)是國際商會根據國際貨物貿易的發展，對《2000年國際貿易術語解釋通則》的修訂，2010年9月27日公布，于2011年1月1日實施。法|律教育網整 理

《2010年國際貿易術語解釋通則》刪去了《2000年國際貿易術語解釋通則》4個術語：DAF(Delivered at Frontier)邊境交貨、DES(Delivered Ex Ship)目的港船上交貨、DEQ(Delivered Ex Quay)目的港碼頭交貨、DDU(Delivered Duty Unpaid)未完稅交貨，新增了2個術語：DAT（delivered at terminal）在指定目的地或目的港的集散站交貨、DAP（delivered at place）在指定目的地交貨。即用DAP取代了DAF、DES和DDU三個術語，DAT取代了DEQ，且擴展至適用于一切運輸方式。

修訂后的《2010年國際貿易術語解釋通則》取消了“船舷”的概念，賣方承擔貨物裝上船為止的一切風險，買方承擔貨物自裝運港裝上船后的一切風 險。在FAS，FOB，CFR和CIF等術語中加入了貨物在運輸期間被多次買賣（連環貿易）的責任義務的劃分。考慮到對于一些大的區域貿易集團內部貿易的 特點，規定，Incoterms? 2010不僅適用于國際銷售合同，也適用于國內銷售合同。

《2010年國際貿易術語解釋通則》共有11種貿易術語，按照所適用的運輸方式劃分為兩大類：

第一組：適用于任何運輸方式的術語七種：EXW、FCA、CPT、CIP、DAT、DAP、DDP。

EXW（ex works）工廠交貨

FCA（free carrier）貨交承運人

CPT（carriage paid to）運費付至目的地

CIP（carriage and insurance paid to）運費/保險費付至目的地

DAT（delivered at terminal）目的地或目的港的集散站交貨

DAP（delivered at place）目的地交貨

DDP（delivered duty paid）完稅后交貨

第二組：適用于水上運輸方式的術語四種： FAS、FOB、CFR、CIF。

FAS（free alongside ship）裝運港船邊交貨

FOB（free on board）裝運港船上交貨

CFR（cost and freight）成本加運費

CIF（cost insurance and freight）成本、保險費加運費

國際貿易術語是一種將商業慣例反映在貨物銷售合同中的價格術語，其描述了涉及貨物從賣方到買方交付過程中的買賣雙方各自承擔的主要責任、費用和風險。

2010 Incoterms 2010 in the income lessen over in the application, users should be explicit:

總結Incoterms 2010在銷售合同中的應用，使用者應明確：

對其合同的而言，此通則并不是自動適用的，具有任意性。

對于合同各方當事人意欲任何一種2010通則中的國際貿易術語適用其合同的情形，其應當在合同中清楚具體地訂明，通過諸如“所用術語，選擇于2010通則”等語句。

此通則并不包含一整套的合同條款。

因此，比如，盡管通則中規定當何方當事人承擔運費或作保險安排，什么時候賣方將貨物交給買方以及各方當事人應承擔何種費用，但是通則中并未涉及 到有關貨物價格和所有權，或者違反合同約定的后果等內容。這些問題通常是通過合同中相關明示條款或者專門管轄合同的法律來解決。同樣地，當事人應當清楚當 地強制性的法律較包括所選貿易術語在內的合同中的任何規定都具有優先權。

選擇適當特定的術語。

所選術語需要適合于標的貨物，運輸方式，而且最重要的是要適合于各方當事人是否有意將更多的責任賦予到賣方或買方，比如安排運輸或保險的責任。每種術語的指南中包含一些特別有用的關于何時作出這些選擇的信息。然而，包含在指南中的信息并不構成所選術語的一部分。只有各方當事人指定地點或港口，所選術語才形成有效的，而且指定的地點或港口越精確越奏效。

如以下的精確描述就是一個很好的例子：

“FCA(38 Cours Albert 1er, Paris, France)Incoterms 2010”.（2010通則FCA術語，法國巴黎，38 Cours Albert 1er）

指定地點是交貨點，即風險轉移給買方的點；但是在C組術語中，指定地點指的是運費已付的地點。為了更好避免疑問和爭議，指定地點或目的地可以進一步闡述為一個精確的點。

2000通則和2010通則的主要區別

一種新的術語——DPA

通則已經將13種不同的術語減為11種。這是由一種新的術語，DAP，地點交貨，取代DAF，DES和DDU而實現的。所謂DAP術語，就像被 取代的那些術語，是“實質性交貨”術語，在將貨物運至目的地過程中涉及的到所有費用和風險由賣方承擔。此術語適用于任何運輸方式，因此也適用于各種 DAF，DES以及DDU以前被使用過的情形。

11種貿易術語的分類

2000通則中的13種術語按術語縮寫首字母分成四組，即，E組（EXW），F組，C組以及F組。這種分類反映了賣方對于買方的責任程度。FCA，或者適用國內貿易的EXW，利用交貨的完成以及在盡可能早的時間把風險轉移給買方從而賦予賣方最少的責任。相反地，D組術語，或者說“實質性交 貨”術語，利用交貨的完成以及在盡可能晚的時間把風險轉移給買方從而賦予賣方最多的責任。這種分類仍然很重要，尤其是在當事人對2010通則中的中11種 貿易術語作出選擇時。

然而，2010通則將這11種術語分成了截然不同的兩類。

第一類包括那些適用于任何運輸方式，包括多式運輸的六種術語。EXW，FCA，CPT，CIP，DAP和DDP術語這類。這些術語可以用于沒有 海上運輸的情形。但要謹記，這些術語能夠用于船只作為運輸的一部分的情形，只要賣方交貨點，或者貨物運至買方的地點，或者兩者兼備，在船舷前面。

第二類，實際上包含了比較傳統的只適用于海運或內河運輸的5種術語。這類術語條件下，賣方交貨點和貨物運至買方的地點均是港口，所以“唯海運不可”就是這類術語標簽。FAS，FOB，CFR，CIF和DEQ屬于本類術語。

國內和國際貿易術語

貿易術語在傳統上被運用于表明貨物跨越國界傳遞的國際銷售合同。然而，世界上一些地區的大型貿易集團，像東盟和歐洲單一市場的存在，使得原本實 際存在的邊界通關手續變得不再那么有意義。因此，2010通則的編撰委員會認識到這些術語對國內和國際銷售合同都是適用的；所以，2010通則在一些地方 作出明確說明，只有在適用的地方，才有義務遵守出口/進口所需的手續。

兩方面的發展使國際商會確信在這個方向上作一個改動是適時的。首先，一個強有力的證據就是事實上很多交易者將通則普遍運用于純粹的內貿合同。另一個原因就是在美國人們更愿意選擇通則而不是統一商法典裝運和交貨條款運用于國內貿易。使用指南

每一種2010通則中的術語在其條款前面都有一個使用指南。指南解釋了每種術語的基本原理：何種情況應使用次術語；風險轉移點是什么；費用在買賣是如何分配的。這些指南并不是術語正式規則的一部分：它們是用來幫助和引導使用者準確有效地為特定交易選擇合適的術語。

電子通訊

通則的早期版本已經對需要的單據作出了規定，這些單據可被電子數據交換信息替代。不過現在2010通則賦予電子通訊方式完全等同的功效，只要各方當事人達成一致或者在使用地是慣例。在2010的生命期里，這一規定有利于新的電子程序的演變發展。法|律教育網整理

保險

2010通則是自全協會貨物保險條款修改以來的第一個版本，這個最新版本在所修改內容中充分考慮了這些保險同款的變動。2010通則在涉及運輸 和保險合同的A3/A4條款中羅列了有關保險責任的內容，原本它們屬于內容比較泛化而且有著比較泛化標題“其他義務”的A10/B10款。在這方面，為了 闡明當事人的義務，對A3/A4款中涉及保險的內容作出修改。

有關安全的核準書及這種核準書要求的信息

如今對貨物在轉移過程中的安全關注度很高，因而要求檢定貨物不會因除其自身屬性外的原因而造成對生命財產的威脅。因此，在各種術語的A2/B2和A10/B10條款內容中包含了取得或提供幫助取得安全核準的義務，比如貨物保管鏈。

碼頭裝卸費

按照“C”組術語，賣方必須負責將貨物運輸至約定目的地：表面上是賣方自負運輸費用，但實際上是由買方負擔，因為賣方早已把這部分費用包含在最 初的貨物價格中。運輸成本有時包括貨物在港口內的裝卸和移動費用，或者集裝箱碼頭設施費用，而且承運人或者碼頭的運營方也可能向接受貨物的買方收取這些費 用。譬如，在這些情況下，買方就要注意避免為一次服務付兩次費，一次包含在貨物價格中付給賣方，一次單獨付給承運人或碼頭的運營方。2010通則在相關術 語的A6/B6條款中對這種費用的分配作出了詳細規定，旨在避免上述情況的發生。

連串銷售

在商品的銷售中，有一種和直接銷售相對的銷售方式，貨物在沿著銷售鏈運轉的過程中頻繁地被銷售好幾次。在這種情況下，在一連串銷售中間的銷售商 并不將貨物“裝船”，因為它們已經由處于這一銷售串中的起點銷售商裝船。因此，連串銷售的中間銷售商對其買方應承擔的義務不是將貨物裝船，而是“設法獲 取”已裝船貨物。著眼于貿易術語在這種銷售中的應用，2010通則的相關術語中同時規定了“設法獲取已裝船貨物”和將貨物裝船的義務。

術語的使用解釋

2000通則中，按照鏡像原則，A條款下反映的是賣方的義務，相應地，B條款下反映的是買方的義務。但是由于一些短語的使用貫穿整個文件，2010通則打算在其正文中對以下被列出來的詞語不再作解釋，以以下注解為準。

承運人：就2010通則而言，承運人是指簽署運輸合同的一方。

出口清關：遵照各種規定辦理出口手續，并支付各種稅費。法|律教育網整理

交貨：這個概念在貿易法律和慣例中有著多重含義，但是2010通則中用其來表示貨物缺損的風險從賣方轉移到買方的點。

電子數據：由一種或兩種以上的和相應紙質文件功效等同的電子訊息組成的的一系列信息。

‘包裝’和‘存放’：這些短語被用于不同的目的：

1.遵照合同中所有的要求的貨物包裝。

2.使貨物適合運輸的包裝。

3.已包裝好的商品轉載進貨柜或其他運輸工具。

在2010通則中，包裝的含義包括以上第一種和第二種。2010通則沒有涉及到貨物在貨柜中的裝載義務由誰承擔，所以，相關當事人應在合同中對此作出明確規定。

第四篇：國際貿易術語解釋通則2010之FOB(中英對照版)

FREE ON BOARD 船上交貨

FOB(insert named port of shipment)Incoterms 2010 船上交貨（…指定裝運港）GUIDANCE NOTE 序言

This rule is to be used only for sea or inland waterway transport.該術語僅適用于海運或內河運輸。

“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.“Free on Board”是指當賣方在指定的裝運港將貨物運至買方指定的船上或取得已按此送交的貨物，即完成交貨。當貨物已運至船上時，貨物滅失或損壞的風險發生轉移，買方自那時起承擔一切費用。

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.賣方必須將貨物運到船上或取得已按此送交準備發運的貨物。這里的“取得”適合于多層次鏈條式銷售（線性銷售），在商品銷售中尤為普遍。

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不適用于貨物在裝船之前移交給承運人的情況，比如集裝箱內的貨物通常在目的地交付。在這種情況下，應使用FCA術語。

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.FOB要求在需要辦理海關手續時由賣方負責貨物出口清關。然而，賣方并沒有義務辦理貨物進口清關、負擔任何進口關稅或辦理任何進口海關手續。

A THE SELLER? OBLIGATIONS 賣方義務

A1 General obligations of the seller 賣方基本義務

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.賣方必須提供符合銷售合同規定的貨物和商業發票以及按照合同約定必需的有同等作用的其他任何憑證。以及經當事人同意或根據交易習慣在A1-A10中提到的任何有同等作用的電子記錄或程序的憑證。

A2 Licences, authorizations, security clearances and other formalities 許可，授權，安全許可和其他正式手續

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.在需要辦理清關手續時，賣方必須承擔風險和費用獲得任何出口許可或其他官方授權，辦理貨物出口所需的一切海關手續。

A3 Contracts of carriage and insurance 運輸合同和保險合同 a)Contract of carriage 運輸合同

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.賣方沒有義務為買方訂立運輸合同。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擔。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)Contract of insurance 保險合同

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.賣方沒有義務為買方訂立保險合同。但應買方要求并由其承擔風險和費用，賣方必須提供給買方辦理保險所需的相關信息。

A4 Delivery 交貨

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.賣方必須將在買方指定的裝運港，在買方指定的裝運地點，在約定日期或期限內，按照該港習慣方式將貨物交至買方指定的船上或取得已交運的貨物。

若買方沒有指定具體交貨點，那么賣方可選擇指定裝運港內最適合其目的的交貨點。A5 Transfer of risks 風險轉移

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.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。

A6 Allocation of costs 費用劃分 The seller must pay 賣方必須支付：

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.除按照B6規定應由買方支付的費用外，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；在需要辦理海關手續時，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。

A7 Notices to the buyer 通知買方

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.在貨物已按照A4規定交付或在約定時間內船舶未能接收貨物時，賣方必須給予買方充分通知，由買方承擔風險和費用。

A8 Delivery document 交貨憑證

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.賣方必須自擔費用向買方提供證明已按照A4規定交貨的通常單據。如果這些憑證不是運輸單據，應買方要求并由其承擔風險和費用，賣方必須給予買方協助以取得運輸單據。

A9 Checking –packaging –marking 查對、包裝、標記

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.賣方必須支付按照A4規定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）以及出口國有關當局在裝運前強制檢驗的費用。賣方必須自付費用包裝貨物，除非按照相關行業慣例，所售類型的貨物通常無需包裝發運。賣方應該按照有關貨物運輸所要求的方式包裝貨物，除非買方在訂立合同前已經通知賣方特殊的包裝要求。包裝應作適當標記。

A10 Assistance with information and related costs 信息協助及相關費用

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.應買方要求并由其承擔風險和費用，在需要辦理清關手續時，賣方必須給予買方一切及時的協助，以幫助其取得包括買方為進口貨物和/或為使貨物運輸到最終目的地所需的有關貨物安全信息在內的任何憑證和信息。賣方必須償付買方按照B10規定在賣方獲得相關憑證和信息時給予協助所發生的費用。

B THE BUYER? OBLIGATIONS 買方義務

B1 General obligations of the buyer 買方基本義務

The buyer must pay the price of the goods as provided in the contract of sale.買方必須按照銷售合同規定支付價款。

Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.以及經當事人同意或根據交易習慣在B1-B10中提到的任何有同等作用的電子記錄或程序的憑證。

B2 Licences, authorizations, security clearances and other formalities 許可，授權，安全許可和其他正式手續

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.在需要辦理清關手續時，由買方自擔風險和費用獲得任何進口許可或其他官方授權，并負責辦理貨物進口和從他國過境的一切海關手續。

B3 Contracts of carriage and insurance 運輸合同和保險合同 a)Contract of carriage 運輸合同

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).買方必須自付費用訂立自指定裝運港運輸貨物的合同，賣方按照A3 a）訂立了運輸合同時除外。

b)Contract of insurance 保險合同

The buyer has no obligation to the seller to make a contract of insurance.買方沒有義務為賣方訂立保險合同。

B4 Taking delivery 受領貨物

The buyer must take delivery of the goods when they have been delivered as envisaged in A4.買方必須在賣方按照A4規定交貨時，受領貨物。

B5 Transfer of risks 風險轉移

The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.買方必須承擔自按照A4規定交貨之時起貨物滅失或損壞的一切風險；

If a)the buyer fails to notify the nomination of a vessel in accordance with B7;or 如果買方未按照B7規定就指定的船只給予賣方相應通知；

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.或當自約定的交貨日期或并未約定日期；自買方按照A7規定指定的約定期限內的日期起或買方并未指定該日期；或自交貨期限屆滿之日起（但以該項貨物已正式劃歸合同項下為限），買方指定的船只未能按時到達致使賣方未能按照A4規定交貨，或未能接收貨物或較按照B7通知的時間提早停止運輸貨物，買方承擔貨物滅失或損壞的一切風險。

B6 Allocation of costs 費用劃分 The buyer must pay 買方必須支付：

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);

自按照A4規定交貨之時起與貨物有關的一切費用，以及在需要辦理海關手續時，貨物出口所需辦理海關手續的費用和按照A6 b)規定在貨物出口時應交納的一切關稅、稅款和其他費用

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

在買方未能按照B7規定給予賣方適當通知，或買方指定的船只未能按時到達，或未能接收貨物，或較按照B7通知的時間提早停止運輸貨物時，買方應承擔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為限。

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.在需要辦理海關手續時，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和從他國過境的費用。

B7 Notices to the seller 通知賣方

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.買方必須就指定船只名稱、裝運點和必要時約定期限內的指定交貨時間給予賣方充分通知。

B8 Proof of delivery 交貨證明

The buyer must accept the proof of delivery provided as envisaged in A8.買方必須接受賣方按照A8規定所提供的交貨證明。

B9 Inspection of goods 貨物檢驗

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.買方必須支付任何裝運前強制檢驗的費用，包括出口國有關當局強制進行的檢驗。

B10 Assistance with information and related costs 信息協助及相關費用

The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.買方必須及時通知賣方以便其按照A10規定提供任何必要的安全信息。

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.買方必須償付賣方按照A10規定在買方獲得相關憑證和信息時給予協助所發生的費用。

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.應賣方要求并由其承擔風險和費用，在需要辦理清關手續時，買方必須給予賣方一切及時的協助，以幫助其取得包括賣方為貨物運輸和出口和必要時從他國過境所需的有關貨物安全信息在內的任何憑證和信息。d

第五篇：國際貿易術語解釋通則2010之DDP(中英對照版)

DELIVERED DUTY PAID 完稅后交貨

DDP(insert named place of destination)Incoterms_ 2010 完稅后交貨（?指定目的地）GUIDANCE NOTE 序言

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.該術語適用于所選擇的任一運輸方式，也可被用于多式聯運?！癉elivered Duty Paid”是指當賣方在指定目的地將已辦理進口清關手續的在運輸工具上尚未卸下的貨物交給買方處置時，即完成交貨。賣方承擔將貨物運送到指定地點的一切費用和風險。賣方要負責辦理貨物出口和進口清關，負擔任何出口和進口關稅和一切相關海關手續。DDP是賣方承擔責任最大的術語。當事人應盡可能精準地指定約定目的地中的具體交貨地點，因為貨物運送至該地點的一切費用和風險由賣方負擔。建議賣方訂立與上述決定適宜的運輸合同。除當事人事先另有約定外，如果賣方根據其運輸合同負擔了有關貨物在指定目的地卸載的費用，其無權要求買方償還相關費用。如果賣方不能直接或間接辦理進口手續，建議當事人不要使用DDP術語。如果當事人希望買方承擔進口清關的一切風險和費用，應使用DAP術語。除在銷售合同中另有明確約定，任何增值稅或其他進口所需稅款應由賣方負擔。A THE SELLER’ OBLIGATIONS 賣方義務

A1 General obligations of the seller 賣方基本義務

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.賣方必須提供符合銷售合同規定的貨物和商業發票以及按照合同約定必需的有同等作用的其他任何憑證。以及經當事人同意或根據交易習慣在A1-A10中提到的任何有同等作用的電子記錄或程序的憑證。

A2 Licences, authorizations, security clearances and other formalities 許可，授權，安全許可和其他正式手續

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.在需要辦理清關手續時，賣方必須承擔風險和費用獲得任何出口和進口許可和其他官方授權，并辦理貨物出口、為運輸從他國過境和貨物進口所需的一切海關手續。

A3 Contracts of carriage and insurance 運輸合同和保險合同 a)Contract of carriage 運輸合同 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.賣方必須自付費用訂立合同將貨物運至指定目的地或指定目的地內的約定交貨地點。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)Contract of insurance 保險合同

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.賣方沒有義務為買方訂立保險合同。但應買方要求并由其承擔風險和費用，賣方必須提供給買方辦理保險所需的相關信息。A4 Delivery 交貨

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.賣方必須在約定的交貨地點或指定目的地，在約定的交貨日期或期限內，將已辦理進口清關手續的在運輸工具上尚未卸下的貨物交給買方處置。A5 Transfer of risks 風險轉移

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.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。A6 Allocation of costs 費用劃分 The seller must pay 賣方必須支付

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.除按照B6規定應由買方支付的費用外，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，包括按照A3 a)規定應負擔的費用；根據運輸合同規定由賣方支付的在目的地的卸貨費；在需要辦理海關手續時，貨物出口和進口需要辦理的海關手續費用及出口和進口時應繳納的一切關稅、稅款和其他費用，以及按照A4規定貨物交付前從他國過境的費用。

A7 Notices to the buyer 通知買方

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.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，以及必要的任何其他通知，以便買方能夠為受領貨物采取通常必要的措施。A8 Delivery document 交貨憑證

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.賣方必須自付費用向買方提供其能按照A4/B4規定接收貨物的憑證。A9 Checking –packaging –marking 查對、包裝、標記

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.賣方必須支付按照A4規定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）以及出口國有關當局在裝運前強制檢驗的費用。賣方必須自付費用包裝貨物，除非按照相關行業慣例，所售類型的貨物通常無需包裝發運。賣方應該按照有關貨物運輸所要求的方式包裝貨物，除非買方在訂立合同前已經通知賣方特殊的包裝要求。包裝應作適當標記。

A10 Assistance with information and related costs 信息協助及相關費用

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.應買方要求并由其承擔風險和費用，在需要辦理清關手續時，賣方必須給予買方一切及時的協助，以幫助其取得包括買方為進口貨物和/或為使貨物運輸到最終目的地所需的有關貨物安全信息在內的任何憑證和信息。賣方必須償付買方按照B10規定在賣方獲得相關憑證和信息時給予協助所發生的費用。

B THE BUYER’ OBLIGATIONS 買方義務

B1 General obligations of the buyer 買方基本義務

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.買方必須按照銷售合同規定支付價款。以及經當事人同意或根據交易習慣在B1-B10中提到的任何有同等作用的電子記錄或程序的憑證。B2 Licences, authorizations, security clearances and other formalities 許可，授權，安全許可和其他正式手續

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.在需要辦理清關手續時，應賣方要求并由其承擔風險和費用，買方必須向賣方提供幫助以使其獲得貨物進口所需的任何進口許可或其他官方授權。

B3 Contracts of carriage and insurance 運輸合同和保險合同 a)Contract of carriage 運輸合同 The buyer has no obligation to the seller to make a contract of carriage.買方沒有義務為賣方訂立運輸合同。b)Contract of insurance 保險合同

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.買方沒有義務為賣方訂立保險合同。但應賣方要求，買方必須提供給賣方辦理保險的必要信息。B4 Taking delivery 接收貨物

The buyer must take delivery of the goods when they have been delivered as envisaged in A4.買方必須在賣方按照A4規定交貨時受領貨物。B5 Transfer of risks 風險轉移

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.買方必須承擔按照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B2規定履行其義務，則買方應承擔由此導致的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為限。B6 Allocation of costs 費用劃分

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.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；接收貨物所必需的將貨物從指定目的地的運輸工具上卸載的費用，除非根據運輸合同應由賣方支付；如買方未按照B2規定履行其義務或未按照B7規定給予賣方通知，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為限。B7 Notices to the seller 通知賣方

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.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，買方必須給予賣方充分通知。B8 Proof of delivery 交貨證明

The buyer must accept the proof of delivery provided as envisaged in A8.買方必須接受賣方按照A8規定所提供的交貨憑證。B9 Inspection of goods 貨物檢驗

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.買方沒有義務為賣方支付出口國和或進口國有關當局強制進行的任何裝運前強制檢驗的費用。B10 Assistance with information and related costs 信息協助及相關費用

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.買方必須及時通知賣方以便其按照A10規定提供任何必要的安全信息。買方必須償付賣方按照A10規定在買方獲得相關憑證和信息時給予協助所發生的費用。應賣方要求并由其承擔風險和費用，在需要辦理清關手續時，買方必須給予賣方一切及時的協助，以幫助其取得包括賣方為貨物運輸和出口和必要時從他國過境所需的有關貨物安全信息在內的任何憑證和信息。