第一篇：國際貿易術語解釋通則2010之CIP(中英對照版)

CARRIAGE AND INSURANCE PAID TO 運費保險費付至

CIP(insert named place of destination)Incoterms 2010運費保險費付至（…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.“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.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。“Carriage and Insurance Paid to”是指賣方在約定地點（如果當事人間約定了交貨地點）向其指定的承運人或其他人交貨，但賣方還必須訂立貨物運至指定目的地的合同并支付運費。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。買方應該注意CIP術語只要求賣方投保最低限度的保險險別。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。當使用CPT, CIP, CFR 或 CIF等術語時，賣方承擔其將貨物交付指定承運人前所有風險和費用，而當貨物運至指定目的地后，由買方承擔一切風險和費用。

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.此術語有兩個關鍵點，因為風險轉移和費用在不同的地方轉移。在合同中，當事人應盡可能精準地指定風險轉移至買方的交貨地點以及賣方必須訂立合同運輸貨物所到的指定目的地。如果多個承運人負責將貨物運送至約定目的地，且當事人沒有約定特定的交貨地點，那么當貨物被交給完全由賣方選擇的、買方無法支配的第一承運人時，風險即發生轉移。如果當事人想要風險在最近的驛站轉移，他們需要其訂立的銷售合同中予以說明。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所需費用由賣方負擔。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。在需要辦理清關手續時，CIP要求賣方應負責貨物的出口清關。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 and for their transport through any country prior to delivery.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，辦理貨物出口及在交貨之前從他國過境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 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.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，將貨物運至指定目的地的約定點。如未約定或按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 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 A4 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.賣方必須按照英國倫敦保險業協會貨物保險條款（LMA/IUA）的C條款或其他類似條款之規定，自付費用取得最低限度保險險別的貨物保險。該保險應與信譽良好的保險商或保險公司訂立合同，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。如果可以實現的話，根據協會貨物保險條款（LMA/IUA）A條款或B條款或其他相似條款和/或根據協會戰爭保險條款和/或協會罷工保險條款（LMA/IUA）或其他相似的條款，應買方要求并由其承擔費用，由買方向賣方提供所需的任何信息，賣方應該提供額外的保險。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。保險期限應按照A4或A5規定自發貨地點起至少到指定的目的地。賣方必須向買方提供保險單或有關保險范圍的其他憑證。此外，應買方要求并由其承擔費用和風險（如果有的話），賣方必須向買方提供使其獲得額外保險所需的信息。

A4 Delivery 交貨

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.賣方必須按照A3規定在約定的交貨日期或期限內將貨物交付給指定的承運人。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: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.賣方必須支付：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。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；按照按照A3 b）規定所發生的保險費用；在需要辦理海關手續時，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。

A7 Notices to the buyer 通知買方

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.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

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.如果是商業慣例或應買方要求，賣方必須按照A3規定自付費用提供給買方所訂立運輸合同的通常憑證。此運輸憑證必須包括合同貨物等內容，其日期應在約定的運送期限內。如雙方約定或是商業慣例，此憑證還必須能讓買方在指定目的地從承運人處提貨，并能讓買方在運輸中通過將此憑證轉讓給另一買主或通知承運人以銷售貨物。在運輸憑證以可流通的方式發行并存在多個正本時，所有正本必須全部交付買方。

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.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, 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 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 any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).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應其要求按照A3 b)規定辦理額外保險的任何必要信息。

B4 Taking delivery 接收貨物

The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.買方必須在賣方按照A4規定交貨時受領貨物并在指定目的地從承運人處收受貨物。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 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.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, 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.除A3 a）規定外，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。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 d)規定在貨物出口時應交納的一切關稅、稅款和其他費用。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；卸貨費，除非根據運輸合同應由賣方支付；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為限；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；按照A3和B3規定應買方要求辦理任何額外保險的費用。

B7 Notices to the seller 通知賣方

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.一旦買方有權決定貨物裝運時間和/或指定目的地或接收貨物的具體地點時，必須給予賣方充分通知。B8 Proof of delivery 交貨證明

The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.買方必須接受賣方按照A8規定所提供的符合合同規定的運輸憑證

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.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.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。

第二篇：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

第三篇：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。“Delivered 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。

第四篇：國際貿易術語解釋通則2010之EXW(中英對照版)

RULES FOR ANY MODE OR MODES OF TRANSPORT 適用于任一運輸方式或多種運輸方式的規則 EX WORKS工廠交貨

EXW(insert named place of delivery)Incoterms 2010工廠交貨（…指定地點）

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.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.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。該術語適用于國內貿易，而FCA更適用于國際貿易。EX Works 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，賣方不需要將貨物裝上任何買方付費的運輸工具，也不需要辦理出口清關手續，即使這種清關是適用的。當事人最好明確指定交付地點，同樣也要明確到達指定地點的費用及風險由賣方承擔。買方承擔在雙方協定地點或指定交付地點受領貨物的全部費用和風險。

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.EXW是賣方承擔責任最小的術語，使用該術語時應注意：

a)賣方沒有義務為買方裝載貨物，即使在實踐中賣方更適合負責裝載。即使賣方裝載了貨物，那也應由買方負擔所需費用和風險。當賣方擁有良好的裝載條件時，強制賣方負擔風險和費用裝載貨物的FCA（貨交承運人）通常更加適用。b)基于EXW對出口的規定，買方必須明確賣方僅僅有義務在買方需要辦理出口時提供幫助，但沒有義務為其辦理出口清關手續。因此在買方不能直接或間接辦理出口手續時，不應使用該術語。c)買方對向賣方提供貨物出口的相關信息負有限責任。然而，買方也許會需要這些信息，例如稅款及目的報告。

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合同可能要求的、證明貨物符合合同規定的其他任何憑證。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 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.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。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，賣方必須提供由其占有的對辦理貨物安全許可必需的信息。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.賣方沒有義務為買方訂立運輸合同。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需要辦理保險的相關信息。A4 Delivery 交貨

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.賣方必須按照合同約定的日期或期限，在雙方協定的地點或指定交付地點將未置于任何買方付費的運輸車輛上的貨物交給買方處置。若在指定交付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。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，直至已經按照A4規定交貨為止。A6 Allocation of costs 費用劃分

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.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。A7 Notices to the buyer 通知買方

The seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.賣方必須給予買方有關受領貨物的充分通知。A8 Delivery document 交貨憑證

The seller has no obligation to the buyer.賣方對買方不盡義務。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, 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.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）。賣方必須自付費用包裝貨物，除非按照相關行業慣例，運輸合同所指貨物通常無需包裝。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 信息及相關費用的協助

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.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出口和/或進口貨物和/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。

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訊息或電子程序的憑證。

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 export and import licence or other official authorization and carry out all customs formalities for the export of the goods.在需要辦理清關手續時，由買方自擔風險和費用獲得任何出口和進口許可或其他官方授權，并負責辦理貨物出口的一切海關手續。

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 has no obligation to the seller to make a contract of carriage.買方沒有義務為賣方辦理運輸合同。b)Contract of insurance 保險合同

The buyer has no obligation to the seller to make a contract of insurance.買方沒有義務為賣方辦理保險合同。B4 Taking delivery 受領貨物

The buyer must take delivery of the goods when A4 and A7 have been complied with.買方必須在賣方按照A4和A7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 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.自按照A4規定交貨之時起，買方承擔貨物滅失或損壞的一切風險。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之貨物為限。B6 Allocation of costs 費用劃分 The buyer must: 買方必須支付：

a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;自按照A4規定交貨之時起與貨物有關的一切費用

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;

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之貨物為限

c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export;and

在需要辦理海關手續時，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 d)reimburse all costs and charges incurred by the seller in providing assistance as envisaged in A2.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 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, 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，買方必須就此給予賣方充分通知。B8 Proof of delivery 交貨證明

The buyer must provide the seller with appropriate evidence of having taken delivery.買方必須提供給賣方適當的交貨憑證。B9 Inspection of goods 貨物檢驗

The buyer must pay the costs of any mandatory pre-shipment inspection, including inspection 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信息及相關費用的協助

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.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。

第五篇：國際貿易術語解釋通則2010之CPT(中英對照版)

CARRIAGE PAID TO 運費付至

CPT(insert named place of destination)Incoterms 2010 運費付至（…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.“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.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。“Carriage Paid To”是指賣方在約定地點（如果當事人間約定了交貨地點）向其指定的承運人或其他人交貨，但賣方還必須訂立貨物運至指定目的地的合同并支付運費。當使用CPT, CIP, CFR 或 CIF等術語時，賣方承擔其將貨物交付指定承運人前所有風險和費用，而當貨物運至指定目的地后，由買方承擔一切風險和費用。

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.此術語有兩個關鍵點，因為風險轉移和費用在不同的地方轉移。在合同中，當事人應盡可能精準地指定風險轉移至買方的交貨地點以及賣方必須訂立合同運輸貨物所到的指定目的地。如果多個承運人負責將貨物運送至約定目的地，且當事人沒有約定特定的交貨地點，那么當貨物被交給完全由賣方選擇的、買方無法支配的第一承運人時，風險即發生轉移。如果當事人想要風險在最近的驛站轉移，他們需要其訂立的銷售合同中予以說明。

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.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，以及貨物運送至該地點所需費用由賣方負擔。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。在需要辦理清關手續時，CPT要求賣方應負責貨物的出口清關。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, and for their transport through any country prior to delivery.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，辦理貨物出口及在交貨之前從他國過境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 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.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)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 handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.賣方必須按照A3規定在約定的交貨日期或期限內將貨物交付給指定的承運人。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;

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。

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

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

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.在需要辦理海關手續時，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。

A7 Notices to the buyer 通知買方

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.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

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.如果是商業慣例或應買方要求，賣方必須按照A3規定自付費用提供給買方所訂立運輸合同的通常憑證。此運輸憑證必須包括合同貨物等內容，其日期應在約定的運送期限內。如果雙方約定或是商業慣例，此憑證還必須能讓買方在指定目的地從承運人處提貨，并能讓買方在運輸中通過將此憑證轉讓給另一買主或通知承運人以銷售貨物。在運輸憑證以可流通的方式發行并存在多個正本時，所有正本必須全部交付買方。

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 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 and receive them from the carrier at the named place of destination.買方必須在賣方按照A4規定交貨時受領貨物并在指定目的地從承運人處收受貨物。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 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.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, subject to the provisions of A3 a), pay 除A3 a）規定外，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 c);

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 c)規定在貨物出口時應交納的一切關稅、稅款和其他費用。

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;

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

c)unloading costs, unless such costs were for the seller’s account under the contract of carriage;卸貨費，除非根據運輸合同應由賣方支付

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

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為限

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.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。

B7 Notices to the seller 通知賣方

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.一旦買方有權決定貨物裝運時間和/或指定目的地或接收貨物的具體地點時，必須給予賣方充分通知。B8 Proof of delivery交貨證明

The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.買方必須接受賣方按照A8規定所提供的符合合同規定的運輸憑證 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.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.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。