第一篇：国际贸易英文术语

商检 费 commodity inspection fee

海运 费 ocean freight

集卡运费、短驳费 Drayage

订舱费 booking charge

转运费 transportation charge

污箱费 container dirtyness change

坏箱费用 container damage charge

清洁箱费 container clearance charge

分拨费 dispatch charge

报关 费 customs clearance fee

操作劳务费 labour fee or handling charge

商检 换单费 exchange fee for CIP

换单费 D/O fee

拆箱费 De-vanning charge

港杂费 port sur-charge

电放费 B/L surrender fee

冲关费 emergent declearation change 海关 查验费 customs inspection fee 提箱费 container stuffing charge 滞期费 demurrage charge 滞箱费 container detention charge 卡车运费 cartage fee

车上交货 FOT(free on track)

电汇手续费 T/T fee

转境费/过境费 I/E bonded charge

待时费 waiting charge

仓储费 storage fee

改单费 amendment charge

拼箱 服务费 LCL service charge

动、植检疫费 animal & plant quarantine fee

移动式其重机费 mobile crane charge

进出库费 warehouse in/out charge

PRICE 价格

FOB Liner Terms FOB 班轮条款

FOB under tackle FOB吊钩下交货

FOB stowed(FOBS)船上交货并理舱

FOB trimmed(FOBT)船上交货并平舱

FOB stowed and trimmed(FOBST)船上交货并理舱和平舱

CFR Liner Terms 贸易术语款

CFR Landed CFR 卸到岸上

CFR EX Tackle CFR吊钩下交货

CFR EX Ship’s Hold CFR舱底交货

Documents against acceptance(D/A)承兑交单

Documents against payment(D/P)付款交单

Documents against payment after sight(date)远期付款交单

PAYMENT 支付

Draft 汇票

Draft(bill of exchange)汇票

Trade bill 商业汇票

Banker’s draft 银行汇票

Clean bill(of exchange)光票

Documentary bill(of exchange)跟单汇票

Draft with(without)recourse 有(无)追索权的汇票

Sight draft 即期汇票

Time draft(usance draft)远期汇票

To order 空白抬头

Blank endorsement 空白背书

Discount 贴现

Remittance 汇付方式

M/T(Mail transfer)信汇

T/T(telegraphic transfer)电汇

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

Check(cheque)支票

Promissory note 本票

International postal money order 国际邮政汇票

Payment 支付方式

Cash payment(cash against documents)现付

Cash on delivery(C.O.D.)交货付现

Cash with order(C.W.O.)随订单付现

Deferred(delayed)payment 延付

Dishonour 拒付，退票

Payment by installments 分期支付

Open account trade(O.A.T.)记账交易

Collection 托收

Clean collection(collection on clean bill)光票 托收

Documentary collection(collection on documents)跟单 托收

Documents against payment(D/P)付款交单

D/P at sight 即期付款交单

D/P after sight 远期付款交单

D/A(Documents against acceptance)承兑交单

L/G(letter of guarantee)银行保证书

Payment by banker’s letter of guarantee(payment by banker’s L/G)凭银行保证书支付

L/C(letter of credit)Payment by letter of credit(payment by L/C)凭 信用证 支付 信用证

L/C(letter of credit)信用证 信用证

Irrevocable credit 不可撤销信用证

Revocable credit 可撤销信用证

Confirmed credit 保兑信用证

Unconfirmed credit 未加保兑信用证

Documentary credit 跟单信用证

Clean credit 光票信用证

Acceptance credit 承兑信用证

Sight credit 即期信用证

Usance(time)credit 远期信用证

Transferable credit 可转让信用证

Non-transferable credit 不可转让信用证

Divisible credit 可分刈信用证

Anticipatory credit 预支信用证

Red clause credit 红条款，预支信用证

Back to back credit 背对背信用证

Revolving credit 循环信用证

Unrevolving credit 非循环信用证

Reciprocal credit 对开信用证

Stand-by credit(commercial paper credit，guarantee credit，performance credit)备用信用证

CONTRACT 合同

Sales contract(confirmation)销货合同(确认书)Purchase contract(confirmation)购货合同(确认书)Confirmation of order 订单确认书

Distributorship contract(agreement)经销合同(协议)Sole distributorship contract(agreement)独家经销合同(协议)

Exclusive(sole)sales contract(agreement)包销合同(协议)

Consignment contract(agreement)寄售合同(协议)

Agency contract(agreement)代理合同(协议)

Time to volume 及时大量生产

Time to money 及时大量交货

FOUR CONTROL YSTEM 四大管制系统

Engineering control system 工程管制系统

Quality control system质量管理系统

Manufacturing control system生产管制系统

Management control system经营管制系统

Classification整理(sorting, organization)-seiri

Regulation整顿(arrangement, tidiness)-seiton

Cleanliness清扫(sweeping, purity)-seiso

Conservation清洁(cleaning, cleanliness)-seiktsu

Culture教养(discipline)-shitsuke

Save 节约

Safety安全

质量人员名称类

QC quality control 品质管理人员

FQC final quality control 终点质量管理人员

IPQC in process quality control 制程中的质量管理人员

OQC output quality control 最终出货质量管理人员

IQC incoming quality control 进料质量管理人员

TQC total quality control 全面质量管理

POC passage quality control 段检人员

QA quality assurance 质量保证人员

OQA output quality assurance 出货质量保证人员

QE quality engineering 质量工程人员

质量保证类

FAI first article inspection 新品首件检查

FAA first article assurance 首件确认

CP capability index 能力指数

CPK capability process index 模具制程能力参数

SSQA standardized supplier quality audit 合格供货商质量评估

FMEA failure model effectiveness analysis 失效模式分析

FQC运作类

AQL Acceptable Quality Level 运作类允收质量水平

S/S Sample size 抽样检验样本大小

ACC Accept 允收

REE Reject 拒收

CR Critical 极严重的MAJ Major 主要的MIN Minor 轻微的

Q/R/S Quality/Reliability/Service 质量/可靠度/服务

P/N Part Number 料号

L/N Lot Number 批号

AOD Accept On Deviation 特采

UAI Use As It 特采

FPIR First Piece Inspection Report 首件检查报告

PPM Percent Per Million 百万分之一

制程统计品管专类

SPC Statistical Process Control 统计制程管制

SQC Statistical Quality Control 统计质量管理

GRR Gauge Reproductiveness & Repeatability 量具之再制性及重测性判断量可靠与否

DIM Dimension 尺寸

DIA Diameter 直径

N Number 样品数

其它质量 术语 类

QIT Quality Improvement Team 质量改善小组

ZD Zero Defect 零缺点

QI Quality Improvement 质量改善

QP Quality Policy 目标方针

TQM Total Quality Management 全面质量管理

RMA Return Material Audit 退料认可

7QCTools 7 Quality Control Tools 品管七大手法

通用之件类

ECN Engineering Change Notice 工程变更通知(供货商)

ECO Engineering Change Order 工程改动要求(客户)

PCN Process Change Notice 工序改动通知

PMP Product Management Plan 生产管制计划

SIP Standard Inspection Procedure 制程检验标准程序

SOP Standard Operation Procedure 制造作业规范

IS Inspection Specification 成品检验规范

BOM Bill Of Material 物料清单

PS Package Specification 包装规范

SPEC Specification 规格

DWG Drawing 图面

系统文件类

ES Engineering Standard 工程标准

CGOO China General PCE龙华厂文件

IWS International Workman Standard 工艺标准

ISO International Standard Organization 国际标准化组织

GS General Specification 一般规格

部门类

PMC Production & Material Control 生产和物料控制

PCC Product control center 生产管制中心

PPC Production Plan Control 生产计划控制

MC Material Control 物料控制

DC Document Center 资料中心

QE Quality Engineering 质量工程(部)

QA Quality Assurance 质量保证(处)

QC Quality Control 质量管理(课)

PD Product Department 生产部

LAB Laboratory 实验室

IE Industrial Engineering 工业工程

R&D Research & Design 设计开发部

第二篇：国际贸易术语解释通则202_(英文)

Incoterms 202_

RULES FOR ANY MODE OR MODES OF TRANSPORT

EX WORKS EXW(insert named place of delivery)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.It is suitable for domestic trade, while FCA is usually more appropriate for international trade.“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller‟s premises or at another named place(i.e., works, factory, warehouse, etc.).The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point are for the account of the seller.The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named place of delivery.EXW represents the minimum obligation for the seller.The rule should be used with care as: a)The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a better position to do so.If the seller does load the goods, it does so at the buyer‟s risk and expense.In cases where the seller is in a better position to load the goods, FCA, which obliges the seller to do so at its own risk and expense, is usually more appropriate.b)A buyer who buys from a seller on an EXW basis for export needs to be aware that the seller has an obligation to provide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance.Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c)The buyer has limited obligations to provide to the seller any information regarding the export of the goods.However, the seller may need this information for, e.g., taxation or reporting purposes.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must provide the buyer, at the buyer‟s request, risk and expense, assistance in obtaining any export licence, or other official authorization necessary for the export of the goods.Where applicable, the seller must provide, at the buyer‟s request, risk and expense, any information in the possession of the seller that is required for the security clearance of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer at the agreed point, if any, at the named place of delivery, not loaded on any collecting vehicle.If no specific point has been agreed within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.The seller must deliver the goods on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any export and import licence or other official authorization and carry out all customs formalities for the export of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when A4 and A7 have been complied with.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6.A7 Notices to the buyer The seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.A8 Delivery document The seller has no obligation to the buyer.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must: a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;b)pay any additional costs incurred by failing either to take delivery of the goods when they have been placed at its disposal or to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export;and d)reimburse all costs and charges incurred by the seller in providing assistance as envisaged in A2.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must provide the seller with appropriate evidence of having taken delivery.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, and counting)that are necessary for the purpose of delivering the goods in accordance with A4.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the export and/or import of the goods and/or for their transport to the final destination.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.Free Carrier FCA(insert named place of delivery)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Free Carrier” means that the seller delivers the goods to the carrier or another person nominated by the buyer at the seller‟s premises or another named place.The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point.If the parties intend to deliver the goods at the seller‟s premises, they should identify the address of those premises as the named place of delivery.If, on the other hand, the parties intend the goods to be delivered at another place, they must identify a different specific place of delivery.FCA requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods to the carrier or another person nominated by the buyer at the agreed point, if any, at the named place on the agreed date or within the agreed period.Delivery is completed: a)If the named place is the seller‟s premises, when the goods have been loaded on the means of transport provided by the buyer.b)In any other case, when the goods are placed at the disposal of the carrier or another person nominated by the buyer on the seller‟s means of transport ready for unloading.If no specific point has been notified by the buyer under B7 d)within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract at its own expense for the carriage of the goods from the named place of delivery, except when the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.Unless the buyer notifies the seller otherwise, the seller may deliver the goods for carriage in such a manner as the quantity and/or nature of the goods may require.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails in accordance with B7 to notify the nomination of a carrier or another person as envisaged in A4 or to give notice;or b)the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, then, the buyer bears all risks of loss of or damage to the goods:(i)from the agreed date, or in the absence of an agreed date,(ii)from the date notified by the seller under A7 within the agreed period;or, if no such date has been notified,(iii)from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer fails to nominate a carrier or another person as envisaged in A4, or(ii)the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, or(iii)the buyer has failed to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.A7 Notices to the buyer The seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the carrier or another person nominated by the buyer has failed to take the goods within the time agreed.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.The seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request，risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.B7 Notices to the seller The buyer must notify the seller of a)the name of the carrier or another person nominated as envisaged in A4 within sufficient time as to enable the seller to deliver the goods in accordance with that article;b)where necessary, the selected time within the period agreed for delivery when the carrier or person nominated will take the goods;c)the mode of transport to be used by the person nominated;and d)the point of taking delivery within the named place.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CARRIAGE PAID TO CPT(insert named place of destination)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Carriage Paid To” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place(if any such place is agreed between the parties)and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.The parties are well advised to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named place of destination to which the seller must contract for the carriage.If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the seller‟s choosing and over which the buyer has no control.Should the parties wish the risk to pass at a later stage(e.g., at an ocean port or airport), they need to specify this in their contract of sale.The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.CPT requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods, and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route and in a customary manner.If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyer The seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b)all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs, unless such costs were for the seller‟s account under the contract of carriage;d)any additional costs incurred if the buyer fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;and e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.If customary or at the buyer‟s request, the seller must provide the buyer, at the seller‟s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment.If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information，including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information，including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CARRIAGE AND INSURANCE PAID TO CIP(insert named place of destination)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Carriage and Insurance Paid to” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place(if any such place is agreed between the parties)and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.The seller also contracts for insurance cover against the buyer‟s risk of loss of or damage to the goods during the carriage.The buyer should note that under CIP the seller is required to obtain insurance only on minimum cover.Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.The parties are well advised to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named place of destination to which the seller must contract for carriage.If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the seller‟s choosing and over which the buyer has no control.Should the parties wish the risk to pass at a later stage(e.g., at an ocean port or an airport), they need to specify this in their contract of sale.The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.CIP requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.B THE BUYER‟ OBLIGATIONS

B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other Formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route and in a customary manner.If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b)Contract of insurance The seller must obtain at its own expense cargo insurance complying at least with the minimum cover as provided by Clauses(C)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses.The insurance shall be contracted with underwriters or an insurance company of good repute and entitle the buyer, or any other person having an insurable interest in the goods, to claim directly from the insurer.When required by the buyer, the seller shall, subject to the buyer providing any necessary information requested by the seller, provide at the buyer‟s expense any additional cover, if procurable, such as cover as provided by Clauses(A)or(B)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses, and/or cover complying with the Institute War Clauses and/or Institute Strikes Clauses(LMA/IUA)or any similar clauses.The insurance shall cover, at a minimum, the price provided in the contract plus 10%(i.e., 110%)and shall be in the currency of the contract.The insurance shall cover the goods from the point of delivery set out in A and A5 to at least the named place of destination.The seller must provide the buyer with the insurance policy or other evidence of insurance cover.Moreover, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs to procure any additional insurance.A4 Delivery The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;c)the costs of insurance resulting from A3 b);and d)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyer The seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 d);b)all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs, unless such costs were for the seller‟s account under the contract of carriage;d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;e)where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage;and f)the costs of any additional insurance procured at the buyer‟s request under A3 and B3.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.A8 Delivery document If customary or at the buyer‟s request, the seller must provide the buyer, at the seller‟s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment.If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4 as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DAT DELIVERED AT TERMINAL DAT(insert named terminal at port or place of destination)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Delivered at Terminal” means that the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination.“Terminal” includes any place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal.The seller bears all risks involved in bringing the goods to and unloading them at the terminal at the named port or place of destination.The parties are well advised to specify as clearly as possible the terminal and, if possible, a specific point within the terminal at the agreed port or place of destination, as the risks to that point are for the account of the seller.The seller is advised to procure a contract of carriage that matches this choice precisely.Moreover, if the parties intend the seller to bear the risks and costs involved in transporting and handling the goods from the terminal to another place, then the DAP or DDP rules should be used.DAT requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence and other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named terminal at the agreed port or place of destination.If a specific terminal is not agreed or is not determined by practice, the seller may select the terminal at the agreed port or place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must unload the goods from the arriving means of transport and must then deliver them by placing them at the disposal of the buyer at the named terminal referred to in A3 a)at the port or place of destination on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export and the costs for their transport through any country, prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)any additional costs incurred by the seller if the buyer fails to fulfill its obligations in accordance with B2, or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, the costs of customs formalities as well as all duties, taxes and other charges payable upon import of the goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery at the named terminal, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the delivery document provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information，including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DELIVERED AT PLACE DAP(insert named place of destination)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination.The seller bears all risks involved in bringing the goods to the named place.The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the risks to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.DAP requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.If the parties wish the seller to clear the goods for import, pay any import duty and carry out any import customs formalities, the DDP term should be used.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence and other official authorization and carry out all customs formalities necessary for the export of the goods and for their transport through any country prior to delivery.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export and the costs for their transport through any country, prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller‟s account under the contract of carriage;c)any additional costs incurred by the seller if the buyer fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;and d)where applicable, the costs of customs formalities, as well as all duties, taxes and other charges payable upon import of the goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the delivery document provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.DELIVERED DUTY PAID DDP(insert named place of destination)Incoterms 202_ GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Delivered Duty Paid” means that the seller delivers the goods when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination.The seller bears all the costs and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities.DDP represents the maximum obligation for the seller.The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the costs and risks to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The parties are well advised not to use DDP if the seller is unable directly or indirectly to obtain import clearance.If the parties wish the buyer to bear all risks and costs of import clearance, the DAP rule should be used.Any VAT or other taxes payable upon import are for the seller‟s account unless expressly agreed otherwise in the sales contract.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export and import licence and other official authorization and carry out all customs formalities necessary for the export of the goods, for their transport through any country and for their import.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed date or within the agreed period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, the buyer must provide assistance to the seller, at the seller‟s request, risk and expense, in obtaining any import licence or other official authorization for the import of the goods.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)in addition to costs resulting from A3 a), all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export and import as well as all duties, taxes and other charges payable upon export and import of the goods, and the costs for their transport through any country prior to delivery in accordance with A4.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take delivery of the goods.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller‟s account under the contract of carriage;and c)any additional costs incurred if it fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export or of import.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the transport of the goods to the final destination, where applicable, from the named place of destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B9 Inspection of goods The buyer has no obligation to the seller to pay the costs of any mandatory pre-shipment inspection mandated by the authority of the country of export or of import.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport, export and import of the goods and for their transport through any country.RULES FOR SEA AND IINLAND WATERWAY TRANSPORT FREE ALONGSIDE SHIP FAS(insert named port of shipment)Incoterms 202_ GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel(e.g., on a quay or a barge)nominated by the buyer at the named port of shipment.The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer bears all costs from that moment onwards.The parties are well advised to specify as clearly as possible the loading point at the named port of shipment, as the costs and risks to that point are for the account of the seller and these costs and associated handling charges may vary according to the practice of the port.The seller is required either to deliver the goods alongside the ship or to procure goods already so delivered for shipment.The reference to “procure” here caters for multiple sales down a chain(„string sales‟), particularly common in the commodity trades.Where the goods are in containers, it is typical for the seller to hand the goods over to the carrier at a terminal and not alongside the vessel.In such situations, the FAS rule would be inappropriate, and the FCA rule should be used.FAS requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them alongside the ship nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.If the parties have agreed that delivery should take place within a period, the buyer has the option to choose the date within that period.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary..B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export.A7 Notices to the buyer The seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the vessel has failed to take the goods within the time agreed.the time they have been delivered as envisaged in A4.If a)the buyer fails to give notice in accordance with B7;or b)the vessel nominated by the buyer fails to arrive on time, or fails to take the goods or closes for cargo earlier than the time notified in accordance with B7;then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer has failed to give appropriate notice in accordance with B7, or(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.B7 Notices to the seller The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.FOB FREE ON BOARD FOB(insert named port of shipment)Incoterms 202_ GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Free on Board” means that the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer bears all costs from that moment onwards.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment.The reference to “procure” here caters for multiple sales down a chain(„string sales‟), particularly common in the commodity trades.FOB may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such situations, the FCA rule should be used.FOB requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller has no obligation to the buyer to make a contract of carriage.However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense.In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to notify the nomination of a vessel in accordance with B7;or b)the vessel nominated by the buyer fails to arrive on time to enable the seller to comply with A4, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7;then, the buyer bears all risks of loss of or damage to the goods:(i)from the agreed date, or in the absence of an agreed date,(ii)from the date notified by the seller under A7 within the agreed period, or, if no such date has been notified,(iii)from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 b);b)any additional costs incurred, either because:(i)the buyer has failed to give appropriate notice in accordance with B7, or(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and c)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.A7 Notices to the buyer The seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the vessel has failed to take the goods within the time agreed.A8 Delivery document The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B7 Notices to the seller The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.B8 Proof of delivery The buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.COST AND FREIGHT CFR(insert named port of destination)Incoterms 202_ GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Cost and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel.The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier in the manner specified in the chosen rule and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.While the contract will always specify a destination port, it might not specify the port of shipment, which is where risk passes to the buyer.If the shipment port is of particular interest to the buyer, the parties are well advised to identify it as precisely as possible in the contract.The parties are well advised to identify as precisely as possible the point at the agreed port of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the specified point at the port of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment to the destination.In addition, the seller is required either to make a contract of carriage or to procure such a contract.The reference to “procure” here caters for multiple sales down a chain(„string sales‟), particularly common in the commodity trades.CFR may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such circumstances, the CPT rule should be used.CFR requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named port of destination or, if agreed, any point at that port.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route in a vessel of the type normally used for the transport of the type of goods sold.b)Contract of insurance The seller has no obligation to the buyer to make a contract of insurance.However, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs for obtaining insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named port of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods on board and any charges for unloading at the agreed port of discharge that were for the seller‟s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b)all costs and charges relating to the goods while in transit until their arrival at the port of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs including lighterage and wharfage charges, unless such costs and charges were for the seller‟s account under the contract of carriage;

d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods;and e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country unless included within the cost of the contract of carriage.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for shipping the goods and/or the point of receiving the goods within the named port of destination, give the seller sufficient notice thereof.A8 Delivery document The seller must, at its own expense, provide the buyer without delay with the usual transport document for the agreed port of destination.This transport document must cover the contract goods, be dated within the period agreed for shipment, enable the buyer to claim the goods from the carrier at the port of destination and, unless otherwise agreed, enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.COST INSURANCE AND FREIGHT CIF(insert named port of destination)Incoterms 202_ GUIDANCE NOTE This rule is to be used only for sea or inland waterway transport.“Cost, Insurance and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel.The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.The seller also contracts for insurance cover against the buyer‟s risk of loss of or damage to the goods during the carriage.The buyer should note that under CIF the seller is required to obtain insurance only on minimum cover.Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.When CPT, CIP, CFR, or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier in the manner specified in the chosen rule and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places.While the contract will always specify a destination port, it might not specify the port of shipment, which is where risk passes to the buyer.If the shipment port is of particular interest to the buyer, the parties are well advised to identify it as precisely as possible in the contract.The parties are well advised to identify as precisely as possible the point at the agreed port of destination, as the costs to that point are for the account of the seller.The seller is advised to procure contracts of carriage that match this choice precisely.If the seller incurs costs under its contract of carriage related to unloading at the specified point at the port of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.The seller is required either to deliver the goods on board the vessel or to procure goods already so delivered for shipment to the destination.In addition the seller is required either to make a contract of carriage or to procure such a contract.The reference to “procure” here caters for multiple sales down a chain(„string sales‟), particularly common in the commodity trades.CIF may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such circumstances, the CIP rule should be used.CIF requires the seller to clear the goods for export, where applicable.However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER‟ OBLIGATIONS A1 General obligations of the seller The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.B THE BUYER‟ OBLIGATIONS B1 General obligations of the buyer The buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.A3 Contracts of carriage and insurance a)Contract of carriage The seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named port of destination or, if agreed, any point at that port.The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route in a vessel of the type normally used for the transport of the type of goods sold.b)Contract of insurance The seller must obtain, at its own expense, cargo insurance complying at least with the minimum cover provided by Clauses(C)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses.The insurance shall be contracted with underwriters or an insurance company of good repute and entitle the buyer, or any other person having an insurable interest in the goods, to claim directly from the insurer.When required by the buyer, the seller shall, subject to the buyer providing any necessary information requested by the seller, provide at the buyer‟s expense any additional cover, if procurable, such as cover as provided by Clauses(A)or(B)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses and/or cover complying with the Institute War Clauses and/or Institute Strikes Clauses(LMA/IUA)or any similar clauses.The insurance shall cover, at a minimum, the price provided in the contract plus 10%(i.e., 110%)and shall be in the currency of the contract.The insurance shall cover the goods from the point of delivery set out in A4 and A5 to at least the named port of destination.The seller must provide the buyer with the insurance policy or other evidence of insurance cover.Moreover, the seller must provide the buyer, at the buyer‟s request, risk, and expense(if any), with information that the buyer needs to procure any additional insurance.A4 Delivery The seller must deliver the goods either by placing them on board the vessel or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.B3 Contracts of carriage and insurance a)Contract of carriage The buyer has no obligation to the seller to make a contract of carriage.b)Contract of insurance The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).B4 Taking delivery The buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named port of destination.A5 Transfer of risks The seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must pay a)all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b)the freight and all other costs resulting from A3 a), including the costs of loading the goods on board and any charges for unloading at the agreed port of discharge that were for the seller‟s account under the contract of carriage;c)the costs of insurance resulting from A3 b);and d)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.B5 Transfer of risks The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If the buyer fails to give notice in accordance with B7, then it bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costs The buyer must, subject to the provisions of A3 a), pay a)all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export as referred to in A6 d);b)all costs and charges relating to the goods while in transit until their arrival at the port of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c)unloading costs including lighterage and wharfage charges, unless such costs and charges were for the seller‟s account under the contract of carriage;d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for shipment, provided that the goods have been clearly identified as the contract goods;e)where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country, unless included within the cost of the contract of carriage;and f)the costs of any additional insurance procured at the buyer‟s request under A3 b)and B3 b).A7 Notices to the buyer The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.A8 Delivery document The seller must, at its own expense provide the buyer without delay with the usual transport document for the agreed port of destination.This transport document must cover the contract goods, be dated within the period agreed for shipment, enable the buyer to claim the goods from the carrier at the port of destination and, unless otherwise agreed, enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or by notification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –marking The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, counting)that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged.The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded.Packaging is to be marked appropriately.B7 Notices to the seller The buyer must, whenever it is entitled to determine the time for shipping the goods and/or the point of receiving the goods within the named port of destination, give the seller sufficient notice thereof.B8 Proof of delivery The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.B9 Inspection of goods The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.A10 Assistance with information and related costs The seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B10 Assistance with information and related costs The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information, including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.

第三篇：常用国际贸易术语 202_

常用国际贸易术语202_-05-30 20:48

一、FOB

FREE ON BOARD（named port of shipment）——装运港船上交货（„指定装运港）是指卖方必须在合同规定的装运期内在指定装运港将货物交至买方指定的船上，并负担货物越过船舷为止的一切费用和货物灭失或损坏的风险。FOB术语也就是我们通常所说的“离岸价格“。按《1990年通则》，在FOB术语下，买卖双方的主要义务如下：

（一）卖方的主要义务：

1． 负责在合同规定的日期或期间内，在指定装运港，将符合合同的货物按港口惯常方式交至买方指定的船上，并给予买方充分的通知；

2． 负责办理货物出口手续，取得出口许可证或其他核准书；

3． 负担货物在装运港越过船舷为止的一切费用和风险； 4． 负责提供商业发票和证明货物已交至船上的通常单据。如果买卖双方约定采用电子通信，则所有单据均可被具有同等效力的电子数据交换信息（EDI message）所替代。

（二）买方的主要义务： 1． 负责按合同规定支付价款；

2． 负责租船或订舱，支付运费，并给予卖方关于船名、装船地点和要求交货时间的充分的通知；

3． 自负风险和费用取得进口许可证或其他核准书，并办理货物进口以及必要时经由另一国过境运输的一切海关手续；

4． 负担货物在装运港越过船舷后的一切费用和风险； 5． 收取卖方按合同规定交付的货物，接受与合同相符的单据。

采用FOB术语，需注意以下几点：

1． 买方应及时租船订舱，并将船名、装船地点和时间及时通知卖方，以便卖方及时备货，安排装船。否则将构成买方违约。从而有可能导致卖方要求解除合同及/或要求损害赔偿。

2． 装船费用负担情况，一船采用FOB术语变形来表示。常见的有：

FOB班轮条件（FOB liner terms）,指装船费用如同以班轮装运那样由支付运费的一方（即买方）负担；

FOB钓钩下交货（FOB under tackle），指卖方将货物置于轮船吊钩可及之处，从货物起吊开始的装船费用由买方负担；

FOB包括理舱（FOB stowed, FOBS），指卖方负担将货物装入船舱并支付包括理舱费在内的装船费用；

FOB包括平舱（FOB trimmed, FOBT），指卖方负担将货物装入船舱并支付包括平舱费在内的装船费用。3． 美国对FOB术语的解释与1990 incoterms 的规定不同，美国将FOB术语分为六种，其中只有“指定装运港船上交货“（FOB vessel(named port of shipment)）与1990 INCOFERMS 解释相近，因此，我外贸企业在与美国和其他美洲国家出口商按FOB术语洽谈进口业务时，除了应在FOB术语后注明“vessel“外，还应明确提出对方（卖方）负责取得出口许可证，并支付一切出口税捐及费用。

二、CIF

COST,INSURANCE AND FREIGHT(„named port of destination)——成本加保险费、运费（„指定目的港）是指卖方必须在合同规定的装运期内在装运港将货物交至运往指定目的港的船上，负担货物越过船舷为止的一切费用和货物灭失或损坏的风险，并负责办理货运保险，支付保险费，以及负责租船或订舱，支付从装运港到目的港的运费。按照《1990年通则》，CIF合同买卖双方的主要义务如下：

（一）卖方的主要义务

1． 负责在合同规定的日期或期间内，在装运港将符合合同的货物交至运往指定目的港的船上，并给予买方充分的通知；

2． 负责办理货物出口手续，取得出口许可证或其他核准书；

3． 负责租船或订舱，并支付至目的港的运费； 4． 负责办理货物运输保险，支付保险费；

5． 负担货物在装运港越过船舷为止的一切费用和风险； 6． 负责提供商业发票，保险单和货物运往约定目的港的通常运输单据。如果买卖双方约定采用电子通信，则所有单据可被具有同等效力的电子数据交换信息所替代。

（二）买方的主要义务 1． 负责按合同规定支付价款；

2． 负责办理货物进口手续，取得进口许可证或其他核准书；

3． 负担货物在装运港越过船舷后的一切费用和风险； 4． 收取卖方按合同规定交付的货物，接受与合同相符的单据。

在采用CIF术语时，需注意以下几点：

1.CIF合同属“装运合同“，尽管我们通常称之为“到岸价“，但这是指价格的构成，是由成本运费+保险费。而不是指卖方也负责货物到岸前的风险。卖方在按合同规定的装运地将货物交付装运后，对货物可能发生的任何风险不再承担责任。

2.卖方应及时租船订舱。

3.卖方应按合同要求办理保险，有关保险责任的起讫期限必须与货物运输相符合，并必须至迟自买方需负担货物灭失或损坏的风险时（即自货物在装运港越过船舷时）起对买方的保障生效。该保险责任的期限必须展延至货物到达约定的目的港为止。

4.卸货费用的负担，常用CIF术语的变形来表示，例如： 2 CIF班轮条件（CIF liner terms），指卸货费用按班轮条件处理，由支付运费的一方（即卖方）负担； CIF舱底交货（CIF ex ship‘s hold），指买方负担将货物从舱底起吊卸到码头的费用； CIF吊钩交货（CIF ex tackle），指卖方负担将货物从舱底吊至船边卸离吊钩为止的费用； CIF卸到岸上（CIF landed），指卖方负担将货物卸到目的港岸上的费用。

5.CIF合同属于象征性交货(symbolic delivery)合同。卖方只提交符合合同要求的单据，即等同于交付货物，即使在卖方提交单据时，货物已经灭失或损坏，买方仍必须凭单据付款，但他可凭提单向船方或凭保险单向保险公司要求赔偿。

三、CFR

COST AND FREIGHT（„named port of destination）——-成本加运费（„指定目的港）是指卖方必须在合同规定的装运期内,在装运港将货物交至运往指定目的港的船上,负担货物越过船舷为止的一切费用和货物灭失或损坏的风险,并负责租船或订舱,支付抵达目的港的正常运费。按照《1990年通则》，CFR合同买卖双方的主要义务如下：

（三）卖方的主要义务

1． 负责在合同规定的日期或期间内，在装运港将符合合同的货物交至运往指定目的港的船上，并给予买方充分的通知；

2． 负责办理货物出口手续，取得出口许可证或其他核准书；

3． 负责租船或订舱，并支付至目的港的运费；

4． 负担货物在装运港越过船舷为止的一切费用和风险； 5． 负责提供商业发票和货物运往约定目的港的通常运输单据。如果买卖双方约定采用电子通信，则所有单据可被具有同等效力的电子数据交换信息所替代。

（四）买方的主要义务 1． 负责按合同规定支付价款；

2． 负责办理货物进口手续，取得进口许可证或其他核准书；

3． 负担货物在装运港越过船舷后的一切费用和风险； 4． 负责办理保险手续和支付保险费；

5． 收取卖方按合同规定交付的货物，接受与合同相符的单据。按CFR术语订立合同，需特别注意以下几点： 1.在CFR术语下，一定要注意装船通知问题。因为在CFR术语下，卖方负责安排运输，而买方自行办理保险，因此在货物装上船前，即风险转移至买方前，买方及时向保险公司办妥保险，是CFR合同中一个至关重要的问题。因此IVCOTERMS强调卖方必须毫不迟延地通知买方货物已装上船。否则，卖方要承担违约责任。

2.CFR术语中有关卸货费用负担情形，通常采用CFR术语的变形，例如： CFR班轮条件（CFR liner terms），指卸货费用按班轮条件处理，由支付运费的一方（即卖方）负担； CFR舱底交货（CFR ex ship‘s hold），指卖方负担将货物从舱底吊至船边卸离吊钩为止的费用； CFR吊钩交货（CFR ex tackle）指买方负担将货物从舱底起吊卸到码头的费用； CFR卸到岸上（CFR landed），指卖方负担将货物卸到目的港岸上的费用。

四、FCA

FREE CARRIER（„named place）——货交承运人（„指定地）是指卖方必须在合同规定的交货期内在指定地或地点将经出口清关的货物交给买方指定的承运人监管，并负担货物被交由承运人监管为止的一切费用和货物灭失或损坏的风险。买方必须自负费用订立从指定地或地点发运货物的运输合同，并将有关承运人的名称、要求交货的时间和地点，充分地通知卖方；负担货交承运人后的一切费用和风险；负责按合同规定收取货物和支付价款。

FCA术语适用于各种运输方式，特别是集装箱运输和多式运输。

按《1990年通则》，在FCA术语下，买卖双方的主要义务如下：

（一）卖方的主要义务：

1．负责在合同规定的交货期内，在指定地或地点，将符合合同的货物交至买方指定的承运人；

2． 责办理货物出口手续，取得出口许可证或其他核准书； 3． 担货物在货交承运人以前的一切费用和风险； 4． 负责提供商业发票和证明货物已交至承运人的通常单据。如果买卖双方约定采用电子通信，则所有单据均可被具有同等效力的电子数据交换信息（EDI message）所替代。

（二）买方的主要义务： 1．负责按合同规定支付价款；

2．负责订立运输合同，支付运费，并给予卖方关于承运人的名称、要求交货的时间和地点的充分的通知； 3． 自负风险和费用取得进口许可证或其他核准书，并办理货物进口以及必要时经由另一国过境运输的一切海关手续；

4． 负担货物在交给承运人后的一切费用和风险； 5． 收取卖方按合同规定交付的货物，接受与合同相符的单据。

在采用此术语时，需注意以下几点：

1． 交货点和风险转移点是买方指定的承运人对货物接受监管的指定地或地点。上述指定地或地点可能是铁路终点站、启运机场、货运站、集装箱码头或堆厂、多用途货运终点站或类似的收货点。如承运人将装货的集装箱送至卖方所在处所收取货物，则交货点和风险转移点将在卖方所在处所——-工厂或仓库的门口。

2． FCA术语下买方必须自负费用订立运输合同，但若卖方能协助取得更好的效果时，可由卖方协助订立运输合同，但有关费用和风险由买方负担。

3． 在采用FCA术语时，货物大多都作了集合化或成组化，例如装入集装箱或装上托盘，因此，卖方应考虑将货物集合化所需的费用，也计算在价格之内。

五、CPT

CARRIAGE PAID TO（„named place of destination）——运费付至（„指定目的地）是指卖方支付货物运至指定目的地的运费。在货物被交由承运人保管时，货物灭失或损坏的风险，以及由于在货物交给承运人后发生的事件而引起的额外费用，即从卖方转移至买方。

（一）卖方的主要义务

1． 负责在合同规定的日期或期间内，将符合合同的货物交至承运人；并及时通知买方，以便于买方及时办理保险。2． 负责办理货物出口手续，取得出口许可证或其他核准书；

3． 负责订立运输合同，并支付至目的地的运费； 4． 负担货物在货交承运人为止的一切费用和风险； 5． 负责提供商业发票和货物运往约定目的地的通常运输单据。如果买卖双方约定采用电子通信，则所有单据可被具有同等效力的电子数据交换信息所替代。

（二）买方的主要义务 1． 负责按合同规定支付价款；

2． 负责办理货物进口手续，取得进口许可证或其他核准书；

3． 负担货物在货交承运人后的一切费用和风险； 4． 负责办理保险手续和支付保险费；

5． 收取卖方按合同规定交付的货物，接受与合同相符的单据。

六、CIP

CARRIAGE AND INSURANCE PAID TO（„named place of destination）——运费、保险费付至（„指定目的地）是指卖方除了须承担在CPT术语下同样的义务外，还须对货物在运输途中灭失或损坏的买方风险取得货物保险，订立保险合同，并支付保险费。

（一）卖方的主要义务

1.负责在合同规定的日期或期间内，将符合合同的货物交至承运人；

2.负责办理货物出口手续，取得出口许可证或其他核准书；

3.负责订立运输合同，并支付至目的地的运费； 4.负责订立货物保险合同，并支付保险费； 5.负担货物在货交承运人为止的一切费用和风险； 6.负责提供商业发票和货物运往约定目的地的通常运输单据。如果买卖双方约定采用电子通信，则所有单据可被具有同等效力的电子数据交换信息所替代。

（二）买方的主要义务 1.负责按合同规定支付价款；

2.负责办理货物进口手续，取得进口许可证或其他核准书；

3.负担货物在货交承运人后的一切费用和风险； 4.收取卖方按合同规定交付的货物，接受与合同相符的单据。

其它七种贸易术语（EXW、FAS、DAF、DES、DEQ、DDU、DDP）

一、EXW

EX WORKS（„named place）——工厂交货（„指定地）是指卖方在其所在处所（工厂、工场、仓库等）将货物提供给买方时，即履行了交货义务。除非另有约定，卖方不负责将货物装上买方备妥的车辆，也不负责出口清关。买方负担自卖方所在处所提取货物至目的地所需的一切费用和风险。因此，这个术语是卖方负担最少义务（minimum obligation）的术语。

如买方不能直接或间接地办理出口手续，则不应使用本术语，而应使用FCA术语。

二、FAS

FREE ALONGSIDE SHIP（„named port of shipment）——船边交货（„指定装运港）是指卖方在装运港将货物放置码头或驳船上靠船边，即履行了交货义务。这是指买方必须自该时刻起，负担一切费用和货物灭失或损坏的一切风险。

FAS术语要求买方办理货物出口清关。如买方不能直接或间接地办理出口手续，则不应使用此术语。本术语只适用于海运或内河运输。

三、DAF

DELIVERED AT FRONTIER（„named place）——边境交货（„指定地）是指卖方在毗邻国家关境前的边境指定地和地点提供了经出口清关的货物时，即履行了交货义务。“边境“一词可用于任何边境，包括出口国边境。因此，在这个术语中确切地指定有关边境的交货地和地点，是极为重要的。

本术语主要用于铁路或公路货物运输，也可适用于其他任何运输方式。

四、DES

DELIVERED EX SHIP（„named port of destination）——目的港船上交货（„指定目的港）是指卖方在指定的目的港船上向买方提供了未经进口清关的货物时，卖方即履行了交货义务。卖方必须负担货物运至指定目的港的一切费用和风险。

本术语只适用于海运或内河运输。

五、DEQ

DELIVERED EX QUAY（duty paid）（„named port of destination）——目的港码头交货（关税已付）（„指定目的港）是指卖方将货物运至指定目的港的码头，经进口清关，可供买方收取时，即履行了交货义务。卖方必须负担货物交至该处的一切风险和费用，包括关税、税捐和其他费用。

如果卖方不能直接或间接地取得进口许可证，本术语则不宜使用。

如果双方当事人愿由买方办理货物清关手续并支付关税，则应使用“关税未付“字句而不是“关税已付“，或采用DES术语。

如果双方要求排除卖方负担货物进口时支付某些费用的义务，如增值税（VAT），则应通过加注字句，如“目的港码头交货，增值税未付（„指定目的港）“，以使之明确。

本术语只适用于海运或内河运输。

六、DDU

DELIVERED DUTY UNPAID（„named place of destination）——未完税交货（„指定目的地）是指卖方将货物运至进口国的指定地，可供买方收取时，即履行了交货义务。卖方必须负担货物运至该处的费用和风险（不包括关税、税捐和进口时所需支付的其他由当局收取的费用，以及办理海关手续费用和风险）。买方必须负担由于他未及时办理货物进口清关手续而引起的额外费用和风险。

如果双方当事人愿由卖方办理海关手续和负担由此引起的费用和风险，则应就此意思加注字句以使之明确。

如果双方当事人愿在卖方义务中包括货物进口时需支付的某些费用如增值税，则应就此意思加注字句，如“未完税交货，增值税已付（„指定目的地）“，以使之明确。

本术语可适用于各种运输方式。

七、DDP

DELIVERED DUTY PAID（„named place of destination）——完税后交货（„指定目的地）是指卖方将货物运至进口国的指定地，可供买方收取时，即履行了交货义务。卖方必须负担货物运至该处的风险和费用，包括关税、税捐和其他费用，并办理货物进口的清关手续。与EXW相反，DDP是卖方负担最多义务（maximum obligation）的术语。

如果卖方不能直接或间接地取得进口许可证，则不应使用本术语。

如果双方当事人愿由买方办理货物进口的清关手续和支付关税，则应使用DDU术语。

如果双当事人愿从卖方的义务中排除货物进口时需支付的某些费用，如增值税，则应就此意思加注字句，如“完税后交货，增值税未付（„指定目的地）“，以使之明确。

概述

中文：唛头

拼音：mà tóu（行业内或称mò tóu、mài tóu等）

注音：ㄇㄚˋ ㄊㄡˊ

英文：shipping mark

音译名词，取自英文“mark”。外贸中的“唛头”是运输标志另一种称呼，是为了便于识别货物，防止错发货，通常由型号，图形或收货单位简称，目的港，件数或批号等组成。通常是由一个简单的几何图形和一些字母、数字及简单的文字组成，其作用在于使货物在装卸、运输、保管过程中容易被有关人员识别，以防错发错运。其主要内容包括-（1）收货人或买方名称字首（2）参照号码；（3）目的港（地）名称；（4）件数、批号。此外，有的运输标志还包括原产地、合同号、许可证号和体积与重量等内容。运输标志的内容繁简不一，由买卖双方根据商品特点和具体要求商定。编辑本段注意事项

1.装运港：

客户在提供报关资料及提单确认件时，请务必提供正确的唛头，即单证唛头与实际出运货物箱唛相符，否则一旦遇到海关查验，将会大大降低查验效率，还有可能影响货物正常出运。

2.目的港：

由于目的港代理根据最终出具的提单上的唛头进行拆箱分货工作，若单货唛头不符，将无法去及时准确地分发各收货人的货物，以致影响已申请HDS服务的客户收货时间.。

编辑本段运输标志

运输标志又称唛头，它通常是由一个简单的几何图形和一些字母、数字及简单的文字组成，其作用在于使货物在装卸、运输、保管过程中容易被有关人员识别，以防错发错运。

例如:ABCcompany 公司名称

Newyork 地址

CTN1-5000 货物有5000这是第一个 编辑本段其主要内容包括

（1）收货人代号；

（2）目的港（地）名称；

（3）参考号（信用证号、合同号）

（4）件数、批号。

此外，有的运输标志还包括原产地、合同号、许可证号、和体积与重量等内容。运输标志的内容繁简不一，由买卖双方根据商品特点和具体要求商定。

鉴于运输标志的内容差异较大，有的过于繁杂，不适应货运量增加、运输方式变革和电子计算机在运输与单据流转方面应用的需要，因此，联合国欧洲经济委员会简化国际贸易程序工作组，在国际标准化组织和国际货物装卸协调协会的支持下，制定了一项运输标志向各国推荐使用。该标准化运输标志包括：

①收货人或买方名称的英文缩写字母或简称；

②参考号，如运单号、订单号或发票号；

③目的地名称；

④货物件数。

至于根据某种需要而须在运输包装上刷写的其他内容，如许可证号等，则不作为运输标志必要的组成部分。编辑本段正唛和侧唛

正唛

D.S.ITEM: DVD PLAYER

SINGAPORT TRANSFER

MADE IN CHINA.侧唛

ITEM NO: DVD-900

PCS/CTN: 10PCS

N.W.:

G.W.:

MEAS:

正唛包括:收货人、销售合同号、目的港、货物的箱数

侧唛包括：货物的颜色、件数、毛重、产地 唛头也称运输标志，通常是由一个简单的几何图形和一些字母与数字及简单的文字组成，其作用在于使货物在装卸、运输、保管过程中容易被有关人员识别以防错发错运。

唛头分为正唛和侧唛，一般正唛是客人提供的，一般会显示商品牌子，商品名称，合同号，型号，目的地等资料，而侧唛就是显示商品的尺寸，毛重，净重等资料，用于客人在目的国收货拆柜后辨认货物之用。

有的唛头还包括原产地、合同号、许可证号、体积与重量等内容，内容繁简不一，由买卖双方根据商品特点和具体要求商定。

鉴于唛头的内容差异较大，有的过于繁杂，不适应货运量增加、运输方式变革和电子计算机在运输与单据流转方面应用的需要，因此，联合国欧洲经济委员会简化国际贸易程序工作组在国际标准化组织和国际货物装卸协调协会的支持下制定了一项运输标志向各国推荐使用，该标准包括：

①收货人或买方名称的英文缩写字母或简称； ②参考号，如运单号、订单号或发票号； ③目的地； ④件号。

至于根据某种需要而须在运输包装上刷写的其它内容，如许可证号等，则不作为唛头必要的组成部分。

第四篇：国际贸易术语202_

对Incoterms 202_基本知识的一些介绍

一.《国际贸易术语解释通则》的宗旨和范围

《国际贸易术语解释通则》（以下称Incoterms）的宗旨是为国际贸易中最普遍使用的贸易术语提供一套解释的国际规则，以避免因各国不同解释而出现的不确定性，或至少在相当程度上减少这种不确定性。

合同双方当事人之间互不了解对方国家的贸易习惯的情况时常出现。这就会引起误解、争议、和诉讼，从而浪费时间和费用。为了解决这些问题，国际商会（ICC）于1936年首次公布了一套解释贸易术语的国际规则，名为Incoterms 1936，以后又于1953年、1967年、1976年、1980年和1990年，现在则是在202_年版本中做出补充和修订，以便使这些规则适应当前国际贸易实践的发展。

需要强调的是，Incoterms涵盖的范围只限于销售合同当事人的权利义务中与已售货物（指“有形的”货物，不包括“无形的”货物，如电脑软件）交货有关的事项。

关于Incoterms，看来有两个非常普遍的特别误解。一个是常常认为Incoterms适用于运输合同而不是销售合同。第二个是人们有时错误地以为它规定了当事人可能希望包含在销售合同中的所有责任。

首先，正如ICC一贯强调的那样，Incoterms只涉及销售合同中买卖双方的关系，而且，只限于一些非常明确的方面。

对进口商和出口商来讲，考虑那些为完成国际销售所需要的各种合同之间的实际关系当然时非常必要的。完成一笔国际贸易不仅需要销售合同，而且需要运输合同、保险合同和融资合同，而Incoterms只涉及其中的一项合同，即销售合同。

虽然如此，当双方当事人同意使用某一个具体的贸易术语时，将不可避免地对其他合同产生影响。举例说明，卖方同意在合同中使用 C FR和CIF术语时，他就只能以海运方式履行合同，因为在这两个术语下他必须向买方提供提单或其他海运单据，而如果使用其他运输方式，这些要求是无法满足的。而且，跟单信用证要求的单据也必然将取决于准备使用的运输方式。

其次，Incoterms涉及为当事方设定的若干特定义务，如卖方将货物交给买方处置，或将货物交运或在目的地交货的义务，以及当事双方之间的风险划分。

另外，Incoterms涉及货物进口和出口清关、货物包装的义务，买方受领货物的义务，以及提供证明各项义务得到完整履行的义务。尽管Incoterms对于销售合同的执行有着极为重要的意义，但销售合同中可能引起的许多问题却并未涉及，如货物所有权和其他产权的转移、违约、违约行为的后果以及某些情况下的免责等。需要强调的是，Incoterms无意取代那些完整的销售合同所需订入的标准条款或商定条款。

通常，Incoterms不涉及违约的后果或由于各种法律阻碍导致的免责事项，这些问题必须通过销售合同中的其他条款和适用的法律来解决。

Incoterms一直主要用于跨国境的货物销售交付，因此，它是一套国际商业术语。然而，有时Incoterms也被用于纯粹国内市场的货物销售合同中。在此情况下，Incoterms中的A2、B2以及任何与进出口有关的条款当然就变成多余了。

二.为什么需要对国际贸易术语解释通则进行修订？

连续修订Incoterms的主要原因是使其适应当代商业的实践。1980年修订本引入了货交承运人（现在为FCA）术语，其目的是为了适应在海上运输中经常出现的情况，即交货点不再是传统的FOB点（货物越过船舷），而是在将货物装船之前运到陆地上的某一点，在那里将货物装入集装箱，以便经由海运或其他运输方式（即所谓的联合或多式运输）继续运输。

在1990年的修订本中，涉及卖方提供交货凭证义务的条款在当事方同意使用电子方式通讯时，允许用电子数据交换（EDI）讯息替代纸面单据。毫无疑问，为了使Incoterms更利于实物操作，其草拟和表述一直都在改进。

三.Incoterms 202_

在为期两年的修订过程中，ICC尽其最大努力通过ICC各国家委员会吸取了各行业国际贸易从业者的意见和建议，完成了修订稿的多次修改。令人高兴的是，在Incoterms的这次修订期间，ICC从全世界使用者得到的反馈意见超过了以往任何一次。ICC与Incoterms的使用者之间交流的结果产生了Incoterms 202_这个版本，与Incoterms 1990相比看上去变化很小。原因很明显，即Incoterms当前已得到世界承认，所以ICC决定巩固Incoterms在世界范围内得到的承认，并避免为了变化而变化。另一方面，在修订过程中，ICC尽量保证Incoterms 202_中的语言清楚准确地反映出国际贸易实务。新的版本在下面两个方面作出了实质性改变：

在FAS和DEQ术语下，办理清关手续和交纳关税的义务；

在FCA术语下装货和卸货的义务。

无论是实质变化还是形式变化都是在对Incoterms的使用者广泛调查的基础上作出的，而且对1990年以来Incoterms专家小组（专门为Incoterms使用者提供额外服务的机构）受到的咨询意见给予了充分考虑。

四.在销售合同中订入Incoterms

鉴于Incoterms不时修订，所以，如果合同当事方意图在销售合同中订入Incoterms时，清楚地指明所引用的Incoterms版本是很重要的。人们很容易忽略这一点，例如当在标准合同或订货单中引用了早期版本时，未能引用最新版本，可能会对当事方的意图是在合同中引用新版本还是早期版本引起纠纷。希望使用Incoterms 202_的商人，应在合同中明确规定该合同受Incoterms 202_的约束。

五.Incoterms的结构

1990年，为了便于理解，将所有的术语分为4个基本不同的类型。第一组为“E”组（EX WORKS），指卖方仅在自己的地点为买方备妥货物；第二组“F”组（FCA、FAS和FOB），指卖方需将货物交至买方指定的承运人；第三组“C”组（CFR、CIF、CPT和CIP），指卖方须订立运输合同，但对货物灭失或损坏的风险以及装船和启运后发生意外所发生的额外费用，卖方不承担责任；第四组“D”组（DAF、DES、DEQ、DDU和DDP），指卖方须承担把货物交至目的地国所需的全部费用和风险。下表反映了这种分类方法：

202_年国际贸易术语解释通则

E组（发货）

------------------

EXW

工厂交货（……指定地点）

F组（主要运费未付）

------------------

FCA

货交承运人（……指定地点）

FAS

船边交货（……指定装运港）

FOB

船上交货（……指定装运港）

C组（主要运费已付）

------------------

CFR

成本加运费（……指定目的港）

CIF

成本、保险费加运费付至（……指定目的港）

CPT

运费付至（……指定目的港）

CIP

运费、保险费付至（……指定目的地）

D组（到达）

------------------

DAF

边境交货（……指定地点）

DES

目的港船上交货（……指定目的港）

DEQ

目的港码头交货（……指定目的港）

DDU

未完税交货（……指定目的地）

DDP

完税后交货（……指定目的地）

与Incoterms 1990相同，在Incoterms 202_中，所有术语下当事人各自的义务均用10个项目列出，卖方在每一项目中的地位“对应”了买方在同一项目中相应的地位。

《202_年通则》的适用范围:

《202_年通则》明确了适用范围，该《通则》只限于销售合同当事人的权利、义务中与交货有关的事项。其货物是指“有形的”货物，不包括“无形的”货物，如电脑软件等。《通则》只涉及与交货有关的事项，如，货物的进口和出口清关，货物的包装，买方受领货物的义务、以及提供履行各项义务的凭证等，不涉及货物所有权和其它产权的转移、违约、违约行为的后果以及某些情况的免责等。有关违约的后果或负责事项，可通过销售合同中其它条款和适用的法律来解决。

《202_年通则》指出，该《通则》是一套国际商业术语，适用跨国境的货物销售，也可用于国内市场的货物销售合同，在此情况下，通则中有关术语的A2，B2条款及任何与进出口有关条款的规定则无作用。该《通则》还明确，如合同的当事人在签订销售合同时，表示按《通则》规定办理，为避免引起不必要的纠纷，应在合同中明确使用的版本，即应在合同中规定：按《202_年通则》的规定办理。

《202_年通则》的主要变化

《202_年通则》与《1990年通则》相比变化不大。《202_年通则》仍采用《1990年通则》的结构，共有13种贸易术语，分为4个基本不同类型。第一组为“E组”（EXW）；第二组为“F组”（DAF、FAS、FOB）；第三组为“C组”（CFR、CIF、CPT和CIP）；第四组为“D组”（DAF、DES、DEQ、DDU和DDP）。与《1990年通则》相同，在《202_年通则》中，13种术语项下买卖双方的义务均采用10个项目列出，但不采用原来卖方和买方的义务分别列出的规定，而是采用买卖双方义务合在同一标题下，即在卖方义务的每一个项目中“对应”买方在同一项目中的义务，这种规定使术语查阅更加方便，一目了然。

《202_年通则》在以下两个方面做了实质性的变更：

1.在FAS和DEQ术语下，办理清关手续和交纳关税的义务

《202_年通则》指出，清关手续由所在国的一方或其他代表办理，通常是可取的。因此，出口商应办理出口清关手续，进口商应办理进口清关手续。而《1990年通则》中的FAS术语要求买方办理货物的出口清关手续，DEQ术语要求卖方办理货物的进口清关手续，这种办理进出口清关手续的规定与上述原则不一致。因此，《202_年通则》中的FAS和DEQ术语将办理出口和进口清关手续的义务分别改变为由卖方或买方办理。这种改变更为合理、办理更加方便。而表示卖方承担最小和最大义务的EXW和DDP两种术语未做改动，EXW术语仍规定由买方办理出口清关手续的义务，DDP术语的字面含义为完税交货（DeliveredDutyPaid），采用该术语即表示由卖方办理进口清关手续并交纳全部相关费用。

在《202_年通则》中明确了“清关”的概念，“清关”是指无论何时，当卖方或买方承担将货物通过出口国或进口国海关时，不仅包括交纳关税或其它费用，而且还包括履行一切与货物通过海关办理有关的行政事务的手续以及向当局提供必要的信息并交纳相关费用。该《通则》还指出，现在有些地区，如欧盟内部或其它自由贸易区规定，对进出口货物不必办理报关手续，并全部或部分免征关税。为此，《通则》在相关的A2和B2（许可证、其它许可和手续）以及A6和B6（费用划分）条款都加入“在需要办理海关手续时（whereapplicable）”的用语，据此，明确了对这些无关税区的进出口货物，在无需办理海关手续的情况下，即可免除买卖双方办理进、出口清关手续，交纳有关的关税、捐款和其它费用的义务。

2.在FCA术语下，装货与卸货的义务

《202_年通则》中的FCA术语删去了有关运输方式的区别以及集装箱货和非集装箱货的区别，规定FCA术语可适用于各种运输方式，包括多式联运。《通则》并指出，FCA术语卖方对交货地点的选择，会影响在该地点装货和卸货的义务。如卖方在其货物所在地交货，卖方应负责装货，如卖方在任何其它地点交货，卖方不负责卸货，即当货物在卖方运输工具上，尚未卸货，而将货物交给买方指定或卖方选定的承运人或其它人支配，交货即算完成。

此外，《202_年通则》还对“承运人”的含义作了解释，“承运人”是指在运输合同中，通过铁路、公路、空运、海运、内河运输或上述运输的联合方式承担履行运输或承担办理运输业务的任何人。可见，FCA术语适用的范围很广，在国际贸易中将发挥越来越大的作用。

《202_年通则》中的贸易术语

在《202_年通则》中，根据卖方承担义务的不同，将13种贸易术语划分为下列四组：

E组（启运）：

本组仅包括EXW（工厂交货）一种贸易术语。

当卖方在其所在地或其它指定的地点（如工厂、工场或仓库等）将货物交给买方处置时，即完成交货。卖方不负责办理货物出口的清关手续或将货物装上任何运输工具。EXW术语是卖方承担责任最小的术语。

F组（主要运费未付）：

本组包括FCA（货交承运人）、FAS（装运港船边交货）和FOB（装运港船上交货）三种贸易术语。在采用装运地或装运港交货条件成交而主要运费未付的情况下，即要求卖方将货物交至买方指定的承运人时，应采用F组术语。

按F组术语签订的销售合同是属于装运合同。在F组术语中，FOB术语的风险划分为C组中的CFR和CIF术语是相同的，均以装运港船舷为界。“船舷为界”是一种历史遗留的规则，由于其界限分明，易于理解与接受，故一直在沿用。但随着运输技术的变化，在使用集装箱运输、多式联运和滚装运输方式时，再使用以“船舷为界”已没有实际意义。对此问题过去曾引起国际贸易的有关人士多次争议，建议取消这种不切实际的规定。但也有人认为，这种规定已为从事国际贸易的商人们所深知，坚持要保留这种传统的规定。对此，《202_年通则》采取了折衷的规定，即对以“船舷为界”的规定未做改动。对FOB、CFR和CIF术语仍规定买卖双方承担货物灭失或损坏的一切风险，以货物在指定的装运港超过船舷为界。但同时又规定，如合同当事人无意采用越过船舷交货，可相应的采用FCA、CPT和CIP术语。

C组（主要运费已付）：

本组包括CFR（成本加运费）、CIF（成本、保险费加运费）、CPT（运费付至目的地）和CIP（运费／保险费付至目的地）四种贸易术语。

在采用装运地或装运港交货条件而主要运费已付的情况下，则采用C组贸易术语。按此类术语成交，卖方必须订立运输合同，并支付运费，但对货物发生灭失或损坏的风险以及货物发运后发生事件所产生的费用，卖方不承担责任。C组术语包括两个“分界点”，即风险划分点与费用划分点是分离的。按C组术语签订的销售合同是属于装运合同。从上述可以看出，C组术语和F组术语具有相同的性质，即卖方都是在装运国或发货国完成交货义务。因此，按C组术语和F组术语订立的销售合同都是属于装运合同。《202_年通则》指出，装运合同的特点是卖方要支付将货物按照惯常航线和习惯方式运至约定地点所需的通常运输费用，而货物灭失或损坏的风险以及货物以适当方式交付运输之后所产生的额外费用则应由买方承担。D组（到达）：本组包括DAF（边境交货）、DES（目的港船上交货）、DEQ（目的港码头交货）DDU（未完税交货）和DDP（完税后交货）五种贸易术语。采用D组术语，卖方应负责将货物运至边境或目的的港（port）或进口国内约定目的地（Place）或点（point），并承担货物运至该地以前的全部风险和费用。按D组术语订立的销售合同是属于到货合同。

在《202_年通则》中，对各种贸易术语采用上述分类排列方法，更为科学和合理，使人一目了解，便于理解和使用。

202_年国际贸易术语解释通则

（1999年7月国际商会第六次修订 202_年1月1日生效）引言

1．《国际贸易术语解释通则》的宗旨和范围

《国际贸易术语解释通则》(以下简称Incoterms)的宗旨是为国际贸易中最普遍使用的贸易术语提供一套解释的国际规则，以避免因各国不同解释而出现的不确定性，或至少在相当程度上减少这种不确定性。

合同双方当事人之间互不了解对方国家的贸易习惯的情况时常出现。这就会引起误解、争议和诉讼，从而浪费时间和费用。为了解决这些问题，国际商会(ICC)于一九三六年首次公布了一套解释贸易术语的国际规则，名为Incoterms 1936，以后又于一九五三年、一九六七年、一九七六年、一九八0年和一九九0年，现在则是在二000年版本中做出补充和修订，以便使这些规则适应当前国际贸易实践的发展。

需要强调的是，Incoterms涵盖的范围只限于销售合同当事人的权利义务中与已售货物(指“有形的”货物，不包括“无形的”货物，如电脑软件)交货有关的事项。

关于Incoterms，看来有两个非常普遍的特别误解。一个是常常认为Incoterms适用于运输合同而不是销售合同。第二个是人们有时错误地以为它规定了当事人可能希望包含在销售合同中的所有责任。

首先，正如ICC一贯强调的那样，Incoterms只涉及销售合同中买卖双方的关系，而且，只限于一些非常明确的方面。

对进口商和出口商来讲，考虑那些为完成国际销售所需要的各种合同之间的实际关系当然是非常必要的。完成一笔国际贸易不仅需要销售合同，而且需要运输合同、保险合同和融资合同，而Incoterms只涉及其中的一项合同，即销售合同。

虽然如此，当双方当事人同意使用某一个具体的贸易术语时，将不可避免地对其他合同产生影响。举例说明，卖方同意在合同中使用CFR和CIF术语时，他就只能以海运方式履行合同，因为在这两个术语下他必须向买方提供提单或其他海运单据，而如果使用其他运输方式，这些要求是无法满足的。而且，跟单信用证要求的单据也必然将取决于准备使用的运输方式。

其次，Incoterms涉及为当事方设定的若干特定义务，如卖方将货物交给买方处置，或将货物交运或在目的地交货的义务，以及当事双方之间的风险划分。

另外，Incoterms涉及货物进口和出口清关、货物包装的义务，买方受领货物的义务，以及提供证明各项义务得到完整履行的义务。尽管Incoterms对于销售合同的执行有着极为重要的意义，但销售合同中可能引起的许多问题却并未涉及，如货物所有权和其他产权的转移、违约、违约行为的后果以及某些情况下的免责等。需要强调的是，Incoterms无意取代那些完整的销售合同所需要订入的标准条款或商定条款。

通常，Incoterms不涉及违约的后果或由于各种法律阻碍导致的免责事项，这些问题必须通过销售合同中的其他条款和适用的法律来解决。

Incoterms一直主要用于跨国境的货物销售交付，因此，它是一套国际商业术语。然而，有时Incoterms也被用于纯粹国内市场的货物销售合同中。在此情况下，Incoterms中的A2、B2及任何与进出口有关的条款当然就变成多余了。

2．为什么需要对国际贸易术语解释通则进行修订?

连续修订Incoterms的主要原因是使其适应当代商业的实践。一九八0年修订本引入了货交承运人(现在为FCA)术语，其目的是为了适应在海上运输中经常出现的情况，即交货点不再是传统的FOB点(货物越过船舷)，而是在将货物装船之前运到陆地上的某一点，在那里将货物装入集装箱，以便经由海运或其他运输方式(即所谓的联合或多式运输)继续运输。

在一九九0年的修订本中，涉及卖方提供交货凭证义务的条款在当事方同意使用电子方式通讯时，允许用电子数据交换(EDI)信息替代纸面单据。毫无疑问，为了使Incoterms更利于实务操作，其草拟和表述一直都在改进。

3．Incoterms 202_

在为期两年的修订过程中，ICC尽其最大努力通过ICC各国家委员会吸取了各行业国际贸易从业者的意见和建议，完成了修订稿的多次修改。令人高兴的是，在Incotenns的这次修订期间，ICC从全世界使用者得到的反馈意见超过了以往任何一次。比ICC与Incoterms的使用者之间交流的结果产生了Incoterms 202_这个版本，与Incoterms l990相比看上去变化很小。原因很明显，即Incoterms当前已得到世界承认，所以ICC决定巩固Incoterms在世界范围内得到的承认，并避免为了变化而变化。另一方面，在修订过程中，ICC尽量保证Incoterms 202_中的语言清楚准确地反映出国际贸易实务。新的版本在下面两个方面做出了实质性改变：

·在FAS和DEQ术语下，办理清关手续和交纳关税的义务；

·在FCA术语下装货和卸货的义务。

无论是实质变化还是形式变化都是在对Incoterms的使用者广泛调查的基础上做出的，而且对一九九0以来Incoterms专家小组(专门为Incoterms使用者提供额外服务的机构)收到的咨询意见给予了充分考虑。

4．在销售合同中订入Incoterms

鉴于Incoterms不时修订，所以，如果合同当事方意图在销售合同中订入Incoterms时，清楚地指明所引用的Incoterms版本是很重要的。人们很容易忽略这一点，例如当在标准合同或订货单中引用了早期版本时，未能引用最新版本，可能会对当事方的意图是在合同中引用新版本还是早期版本引起纠纷。希望使用Incoterms 202_的商人，应在合同中明确规定该合同受Incoterms 202_的约束。

5．Ineoterms的结构

一九九0年，为了便于理解，将所有的术语分为四个基本不同的类型。第一组为“E组”(EX WORKS)，指卖方仅在自己的地点为买方备妥货物；第二组“F组”(FCA、FAS和FOB)，指卖方须将货物交至买方指定的承运人；第三组“C组”(CFR、CIF、CPT和CIP)，指卖方须订立运输合同，但对货物灭失或损坏的风险以及装船和启运后发生意外所发生的额外费用，卖方不承担责任；第四组“D组”(DAF、DES、DEQ、DDU和DDP)，指卖方须承担把货物交至目的地国所需的全部费用和风险。下表反映了这种分类方法：

二OOO年国际贸易术语解释通则 E组(发货)───────────────────────────

EXW 工厂交货(……指定地点)F组(主要运费未付)───────────────────────────

FCA 货交承运人(……指定地点)

FAS 船边交货(……指定装运港)

FOB 船上交货(……指定装运港)C组(主要运费已付)───────────────────────────

CFR 成本加运费(……指定目的港)

CIF 成本、保险费

加运费(……指定目的港)

CPI 运费付至(……指定目的地)

CIP 运费、保险费付至(……指定目的地)D组(到达)───────────────────────────

DAF 边境交货(……指定地点)

DES 目的港船上交货(……指定目的港)

DEQ 目的港码头交货(……指定目的港)

DDU 未完税交货(……指定目的地)

DDP 完税后交货(……指定目的地)

与Incoterms l990相同，在Incoterms 202_中，所有术语下当事人各自的义务均用十个项目列出，卖方在每一项目中的地位“对应“了买方在同一项目中相应的地位。

6．用语说明

在起草Incoterms 202_过程中，工作小组力求使这十三个术语中的不同表述尽可能地做到连贯一致，这样就避免了用不同表述表达相同的意义。而且，只要可能，均使用了一九八O年《联合国国际货物销售合同公约》中的表述。

“托运人”(Shipper)

在一些情况下，需要用同一个词表示两个不同的意思，这只是由于无法找到合适的替代词的缘故。商人们在销售合同和运输合同中经常遇到这种困难。例如，“托运人”一词既表示将货物交付运输的人，又表示与承运人订立合同的人，而这两个“托运人”可能是不同的人，如在FOB合同中，卖方将货物交付运输，而买方则与承运人订立运输合同。

“交货”(delivery)

需要特别注意的是，“交货”这个词在Incoterms中有两种不同含义。首先，“交货”一词被用来判断卖方何时完成了其交货义务，这规定在所有Incoterms的A4条款中。其次，“交货‟也被用于买方受领或接受货物的义务，这规定在所有Incoterms的B4条款中。用于这第二种含义时，“交货”首先意味着买方“接受”C组术语的基本宗旨，即卖方在将货物交运时即完成其义务；其次，“交货”一词还意味着买方有受领货物的义务。为避免因买方提取货物前支付不必要的贮藏费，这后一种义务是很重要的。例如，在CFR和CIF术语的合同中，买方有义务接受货物并从承运人处领取货物，若买方未履行该义务，就可能对与承运人订立运输合同的卖方损失承担赔偿责任，或者向承运人支付货物滞期费以使承运人放货。在这方面，说买方必须“受领货物”并不表示买方将其作为符合销售合同而接受货物，而只是指买方接受这—事实，即卖方按C组术语A3 a)款订立运输合同，完成了将货物交付运输的义务。如果买方在目的地收到货物后，发现货物与销售合同规定不符，买方可使用销售合同和适用的法律给予的任何一种补救办法向卖方寻求补偿。如前所述，此项事宜已完全超出Incoterms的适用范围。

当货物在某一特定地点可交给买方时，Incoterms 202_在适当之处使用了“将货物交给买方处置”的表述。这种表述与《联合国国际货物销售合同公约》中“将货物交与”的表述含义相同。

“通常”(usual)

“通常‟一词在很多术语中出现，如在EXW术语中表示交货时间的条款(A4)中，在C组术语下关于卖方必须提供的单据和必须订立的运输合同的条款中(A8、A3)。当然，说清楚“通常”的含义并非易事，然而在很多情况下，是有可能认定该行业内人士通常是如何行事的，这种行事惯例即可作为参照。在此意义上，“通常”这个词比“合理的”一词更有帮助。“合理的”要求的不是根据日常实践的评估，而是根据更难界定的善意和公平交易原则的评估。在一些情况下，可能还是需要判断什么是“合理的”。尽管如此，由于上述原因，在Incoterms中，一般使用“通常”一词而不使用“合理的”一词。

“费用”(charges)

在涉及到办理货物进口手续的义务时，判断货物进口时要支付的“费用”包括哪些内容是很重要的。在Ineoterms l990中，DDP术语A6使用的是“在出口和进口中所需交纳的官方费用”。而在Incoterms 202_中，删去了“官方”一词，其原因是当决定某项收费是否是“官方”收费时，“官方”一词会造成某些不确定性。虽然删去了„官方”一词，但本意并非改变这一条款的实质意义。必须支付的“费用”仅涉及进口必然发生并按适用的进口管理规定必须支付的费用。其他任何由私人机构在货物进口时收取的费用不应包括在“费用”中，如与清关义务无关的贮存费。然而，若承担义务的一方非亲自履行该义务时，则履行此项义务可能发生付给海关经纪人或运输行(freight forwarders)的一些费用。

“港口”(port)、“地点”(place)、“点”(point)和“所在地”(premise)

在交货地点的问题上，Incoterms中使用了不同的表达方法。只适用于海运的术语，如FAS、FOB、CFR、CIF、DES和DEQ，使用了“装运港”和“目的港‟两种表述。在所有其他的术语中使用的是“地点”(place)—词。在某些场合，有必要指明在“港口”和“地点”(place)内的某“点”(point)，因为卖方不仅需要知道他要把货物交至一个特定地区，例如某个城市，而且也要知道在该地区的什么点将货物交给买方处置。销售合同经常缺少这一方面的信息，于是，Incoterms规定如果在指定地点没有约定交货点，并且有几个点可以选择，卖方可选择对其最有利的点交货(见FC术语中的A4条款)。当交货点是卖方的“地点”时，则使用了“卖方所在地”(FCA术语中的A4条款)。

“船只”(ship和vessel)

在适用海上运输货物的术语中，“ship”和“vessel”被当作同义词使用。无须说明，当“ship”作为贸易术语的组成部分时，如“船边交货(FAS)”和“目的港船上交货(DES)”，必然要使用“ship”一词。同样，由于FOB术语中传统上使用“越过船舷”的表述，因而必然会将“ship”一词用于相关内容。

“查对”(checking)和“检验”(inspection)

在Incorms中，A9和B9条款分别使用“查对、包装和标记”和“货物检验”作为条款标题。尽管“checking”和“inspection”是同义词，但是人们认为这样来区别使用比较合适：在涉及卖方按A4交货的义务时使用查对(checking)，而后者则用于一些特别情况，即进行“装运前检验”，因为在通常情况下只有当买方或货物出口或进口国当局希望在货物装运前保证货物符合合同或官方规定时才要求进行“检验”。

7．卖方的交货义务

Incoterms将重点放在卖方的交货义务上。对与卖方交货有关联的责任和费用的准确分配在各当事方有持续商业关系的情况下一般不会有什么问题。他们会在相互之间确立一种习惯做法(course of dealing)，而且他们会按这种方式处理今后的交易。然而，当建立一种新的商业关系或通过经纪人的中介订立合同(这在农矿产品销售中是普遍现象)时，当事人一定要按合同规定办事，在将Incoterms 202_订入合同时，按照Incoterms 202_的规定划分责任、费用和风险。

当然，人们希望Incoterms能够尽可能细致地划分与交货有关的各当事方的义务。与Inicoterms 1990相比，Incoterms 202_在某些具体情况下在这方面作了进一步努力(见FCA术语中A4条款)。但在FAS和FOB A4中，不可避免地要援用行业惯例(“按港口的习惯方式”)，其原因是，在FAS或FOB合同下，将货物，尤其是农矿产品交运的具体做法在不同的海港是不一样的。

8．与货物有关的风险和费用的转移

当卖方交货后，货物灭失或损坏的风险，以及负担与货物有关的费用的义务便从卖方转移到买方。由于不应给予买方任何拖延风险和费用转移的机会，因此，所有术语都做出规定，当买方没有按约定受领货物或没有给予卖方完成交货义务的必要指示(有关装船时间和／或交货地点)时，风险和费用甚至在交货之前就可转移。这种提前转移风险和费用的条件就是货物已指明为为买方准备的，或如术语所规定，已为买方“划出”。

在EXW术语下，这一点尤为重要，因为在所有其他术语下，当采取措施为交运、发送货物(F组和C组)或在目的地交货做准备时(D组)，一般即可认为这批货物是专门为买方准备的。但在一些例外场合，如当卖方散装发运货物且未确定每一个买方的数量时，则在货物按前述规定特定化前，风险和费用不发生转移(参见《一九八0年联合国国际货物销售合同公约》第六十九条第三项)。

9．术语

9．1．E组术语下卖方的义务最小：卖方只要将货物在约定地点，通常是在卖方所在地，交给买方处置即可。但是，另一方面，在实务中，卖方经常会帮助买方将货物装至买方的运输工具上。如果将卖方的义务扩大到包括装货，那么EXW术语将更好地反应这一实务。但是，人们认为理想的是仍然保留EXW下卖方义务最小的传统原则，其目的是适用于那些卖方不愿意承担任何装货义务的情况。若买方希望卖方负担更多的义务，应在销售合同中写明。

9．2．F组术语要求卖方按照买方的指示将货物交运。在FCA术语下，当事各方所希望的交货点造成了困难，其原因是此术语所涉及的合同可能会遇到各式各样的情况。货物可能装上买方派往卖方所在地提取货物的车辆；或者货物也许需要从卖方派往买方指定的交货地点的车辆上卸下。Incoterms 202_考虑到了上述可能，规定若合同中指定交货地点是卖方所在地，当货物装上买方的装货车辆时即完成交货，在其他情况下，当货物在卖方的车辆上尚未卸货而交给买方处置时，即完成交货。Incoterms 1990 FCA术语A4条款中提到的各种不同运输方式在Incoterms 202_中未再重复。

FOB术语中的交货点与CFR和CIF术语中的相同，尽管对此有很多争论，在Incoterms 202_中仍未做改动。虽然FOB术语中的“越过船舷”交货的原则在当前许多情况下已不合适了，但是既然已为商人们所深知，并根据货物的特点和可用的装载设备的具体情况加以运用，更改FOB的交货点可能会造成不必要的混乱，尤其对于按租船合同进行农矿产品运输来说，更是如此。

不幸的是，FOB术语被一些商人用来表示“任何”交货点，如“FOB工厂”，“FOB工场”，“FOB卖方工厂”或其他内陆地点，这样做就失去了FOB术语是“Free on Board”的缩写的意义了。如此使用FOB术语会造成混乱，应该避免。

FAS术语办理货物出口手续的义务出现了重要的变化，因为看来最普遍的做法是由卖方而不是由买方承担这项义务。为了保证这一变化得到足够的重视，在FAS序言中使用了黑体字来标出。

9．3．C组术语要求卖方按照通常条件自付费用订立运输合同。因此，卖方支付运费运到的地点，必须在C组每一项术语后指明。按照CIF和CIP术语，卖方还要负责办理保险和负担保险费用。由于费用划分地点确定为目的地国家的某个点，因而C组术语往往被误认为是到货合同，在到货合同中，卖方要承担货物实际被运到约定地点之前的全部风险和费用。

在此必须强调，C组术语与F组术语具有相同性质的一点，就在于卖方是在装运国或发货国完成合同履行。因此，C组术语的销售合同和F组术语的销售合同一样，属于装运合同。

装运合同的特点是，卖方要支付将货物按照惯常航线和习惯方式运至约定地点所需的通常运输费用，而货物灭失或损坏的风险以及在货物以适当方式交付运输之后发生意外而发生的额外费用则应由买方承担。因此，C组术语包含两个区别于其他所有术语的“分界点”：一是指明卖方必须安排运输，并承担其费用的点；另一点是风险的划分点。为此，凡增加卖方在C组术语下的义务而扩大卖方的责任超出上述风险划分的“分界点”时，应特别小心。按照CIF和CAP术语，卖方在履行其合同义务，订立运输合同，将货物交付承运人并办理保险后，免除卖方任何进一步风险和费用，这正是C组术语的实质所在。

C组术语作为装运合同的本质也通过在此组术语下广泛使用跟单信用证作为人们喜用的付款方式显现出来。若销售合同的当事方同意，卖方凭跟单信用证向银行提交约定的运输单据后收取货款，则如果卖方在按照跟单信用证得到货款或在货物起运或发货后以其他方式得到货款之后，仍承担进一步的风险和费用，就与跟单信用证的中心目的背道而驰了。当然，不管运费在货物起运之前已经预付还是在目的地支付(运费到付)，卖方必须支付运输合同的费用；然而，在货物装船或发货后的事件所发生的额外费用必须由买方承担。

如果卖方需要提供包括交纳关税、税款和其他费用在内的运输合同，那么，在合同约定这些费用由卖方支付时，当然应由卖方支付。这一点在所有C组术语的A6条款中已做出明确规定。

若按习惯要订立几份运输合同，以便货物中途转运以抵达约定的目的地，则卖方必须支付所有的费用，包括货物从一种运输工具转到另一种运输工具而发生的费用。但是，若承运人依据转运合同或—类似条款的规定行使其权利以避免意外的阻碍(例如，冰块、堵塞、劳工**、政府禁令、战争或类似战争行为)，则由此发生的所有额外费用应由买方承担，因为卖方的义务只限于订立通常的运输合同。

销售合同的当事人往往希望明确卖方应在什么程度内订立运输合同，包括卸货费用由谁负担。由于当货物由通常的班轮运输时，这些费用一般包括在运费之内，因此，销售合同经常规定，货物必须由班轮运输或至少按“班轮条件”运输。有时在CFR或CIF术语后加上“卸到岸上(Landed)”。然而，最好不要在C组术语后使用缩写语，除非在有关行业中，该缩写语为合同当事人或适用的法律或行业惯例所明确理解和接受。

具体而言，卖方不应当(在不改变C组术语本质的情况下，实际上也不能够)承担任何保证货物抵达目的地的义务，因为在运输途中任何迟延的风险应由买方承担。因此，涉及时间的任何义务必须表明装船地或发货地，例如“装运(发货)不迟于……”。像“CFR汉堡不迟于……”这样的一份协议属于用词不当，并会引起不同的解释。当事人的意思可能被认为是货物必须在规定的日期抵达汉堡，在这种情况下该合同不是装运合同而是到货合同；另一种可能的理解是，卖方发运货物的时间必须是使其在通常情况下能在规定的时间前抵达汉堡，除非发生意外事件耽误运输。

在农矿产品贸易中，有时购买的货物正在海上运输途中，在这种情况下，贸易术语后应加上“在途(afloat)”一词。根据CFR和CIF术语，货物的灭失或损坏的风险这时已从卖方转移到买方，这就可能引起解释上的困难。一种可能是，维持CFR和CIF术语有关买卖双方风险划分的通常含义，即风险在装运时转移。这意味着买方也许不得不承担销售合同生效时已发生的事件的后果。另一种可能性是让风险的转移和合同订立的时间相一致。前一种可能性也许更切合实际，因为确定正在运输途中货物的状况往往是不可能的。鉴于这个原因，《一九八0年联合国国际货物销售合同公约》第六十八条规定“如果情况表明有此需要，从货物交付给签发体现运输合同的单据的承运人时起，风险就由买方承担”，但是有一例外，即当“卖方知道或理应知道货物已经灭失或损坏，而不将这一事实告知买方”时。因此，CFR或CIF术语后加上“在途”一词的解释应取决于销售合同适用的法律。建议当事人弄清适用的法律及其可能导致的解决方法。如有疑问，当事人应在合同中加以明确规定。

在实务中，交易方继续频繁使用C&F(或C and F，C+F)这样传统的术语。然而，在绝大多数情况下，交易方视这些传统术语等同于CFR。为了避免解释合同时的困难，交易方应使用CFR术语，因为CFR是全球广泛接受的“成本加运费(……指定目的港)”术语的惟一的缩写。

在Incoterms l990中，CFR和CIF的朋条款要求：只要卖方提供的运输单据(通常是提单)中援引了租船合同，例如，最常用的表达方式“所有其他条款(terms)和条件(conditions)均按租船合同”，这时卖方就有义务提供租船合同的副本。尽管签约人应该总是能够确知合同中所有条款的内容(最好是在订立合同时)，但是这种提供租船合同的做法带来了一些问题，尤其是在跟单信用证业务中。所以，在Incoterms 202_中，删去了CFR和CIF术语下卖方要随运输单据提供租船合同副本的义务。

虽然Incoterms中A8条款的目的在于保证卖方向买方提供“交货凭证”，但应该指出，这里强调的是只要卖方提供了“通常”的凭证，卖方就完成了这项义务。在CPT和CIP术语下，卖方要提供“通常的运输单据”，在CFR和CIF术语下，卖方要提供提单或海运单，运输单据必须是“清洁的”，即运输单据上不能出现声明货物和／或其包装有与合同不符的条款或批注。若单据中出现这样的条款或批注，那么这个单据就被认为是“不清洁的”，而在跟单信用证交易中则会被银行拒收。但是，一份运输单据，即使上面没有这样的条款或批注，对买方来说通常也不能成为对抗承运人的无可质疑的证据，证明货物在装运时是符合销售合同内容的。一般情况下，承运人会在运输单据的正面以标准文句指明，在运输单据中加入的细节(particulars)是托运人的声明，因此货物情况只是“据称”如其添加的细节所述。承运人以此拒绝承担有关货物状况的责任。根据大多数援用的法律或原则，承运人必须至少使用合理的方法检验货物状况是否正确，否则对收货人负有责任。然而，在集装箱贸易中，承运人无从检查集装箱内货物，除非承运人负责将货物装入集装箱。

涉及保险的术语只有两个，即CIF和CIP。在这两个术语下，卖方有义务为买方的利益办理保险。在其他情况下，则是由当事方自己决定是否要办理保险以及投保到什么程度。由于卖方要为买方的利益办理保险，卖方不一定知道买方的详细要求。根据由伦敦保险人协会(Institute of London Underwriters)拟定的《协会货物保险条款》(Institute Cargo Clauses)，(C)规定办理“最低程度”的保险，(B)规定办理中等程度保险，(A)规定办理最高险别。在CIF术语下的农矿产品销售中，买方或许希望将在途货物卖给新的买方，而这个新的买方也许希望再将货物售出，所以，卖方不可能了解这些后继买方的保险要求。因此，在CIF术语下，传统上选择最低程度的保险，但买方可以要求卖方办理附加保险。但最低保险对制成品货物的销售可能不太适宜，因为对制成品而言存在偷盗、不当搬运或保管的风险，要求为货物投保超过《协会货物保险条款》(C)下“最低程度”的保险。由于CIP不同于CIF，一般不用于农矿产品的销售，如果在CIP下采用最高险别而不是CIF下的最低险别，将会是可行的。但若在CIF和CIP术语下对卖方办理货物保险义务的要求不同，则容易导致混乱。所以，这两个术语要求卖方只限于办理“最低程度”的货物保险。对于CIP术语下的买方来说，注意到这一点是非常重要的。如果买方要求附加的险别，他可以与卖方协议由卖方办理或自行安排办理更高的保险。在某些情况下，买方也许会要求获得比《协会货物保险条款》(A)更高的保险，比如战争险、**险、民变险、罢工或其他劳工**险。若买方希望卖方安排这样的保险，买方必须指示卖方，而卖方必须在可能情况下负责安排这些保险。

9．4．D组术语与C组术语有着本质区别。根据D组术语，卖方负责将货物运至边境或进口国内的约定目的地或地点。卖方必须承担货物运至该地前的全部风险和费用，因此，D组术语属于到货合同，而C组术语则属于离港(装运)合同。

在D组术语下，除了DDP，卖方在目的地国交货时无须办理进口手续。

传统的做法，在DEQ术语下，卖方有义务办理货物的进口清关手续，因为货物需要搬运到码头，这样就进入了进口国。但是，由于大多数国家的清关手续发生了变化，现在由居住在该国的一方办理进口清关手续并交纳关税和其他费用更为合适。所以，DEQ术语有了一些改变，正如前面提到的FAS术语的变化一样。DEQ术语中的变化在序言中以黑体字标出。

看来，很多国家使用一些没有收进Incoterms中的贸易术语，尤其是在铁路运输中(如franco border，franco—frontiere，Frei Granze)等。然而，在这些术语下，通常并不想让卖方承担将货物运至边境前的货物灭失或损坏的风险。在这些情况下，最好使用CPT指明边境。另一方面，如果他们希望让卖方负担运输中的风险，使用指明边境的DAF术语将更合适。

DDU术语是在Incoterms l990中新加入的。当卖方准备在目的国交货但不办理进口手续、不交纳关税时，该术语就发挥了重要作用。在那些办理海关手续很困难而且耗时很久的国家里，卖方承担在完成海关清关手续后交货的义务将是有风险的。尽管按照DDU术语的B5和B6条款，买方要承担其未完成货物进口手续情况时可能发生的额外风险和费用，我们仍然建议在与办理货物进口手续可能会有困难的国家的交易中，卖方不使用DDU术语。

10．“无义务”的表示

“卖方必须”和“买方必须”这样的表达方法体现出Incoterms只涉及当事双方对对方承担的义务。这样，“无义务”一词则被用于一方对另一方不承担义务的情况。如果按各该术语中A3条款卖方须安排并支付运输费用，则在B3 a)的“运输合同”项目下“无义务”的字样即规定了买方的地位。同样，当任何一方对对方都不承担义务时，在双方名下都会出现“无义务“一词，例如有关“保险”的情况。

在上述任何—种情况下，重要的是要指出，即使一方“无义务‟为另一方履行某项任务，这并不意味着履行该任务不符合它的利益。例如，CFR的买方按照B4对卖方并无投保的责任，但很明显买方投保符合其利益，因为在该术语下按照A4卖方也没有义务获取保险。

11．Incoterms的变体

在实务中，当事双方经常在Incoterms术语基础上添加词句以求得比术语更精确的约定。需要强调的是，Incoterms对任何这种添加的内容不提供任何指导规定。这样，如果当事方无法依赖一个公认的行业惯例来解释其新增内容时，他们可能会由于无法就新增内容证明有一贯的理解而面临严重的问题。以常用的“FOB理舱”和“EXW装车”为例，卖方的义务不仅被扩大至包括负担将货物分别装到船上或装上车辆的费用，而且也包括在装舱和装货期间货物意外的灭失或损坏的风险，这就无法在全世界达成—致的理解。由于上述原因，强烈建议当事双方明确表示他们是否只打算由卖方承担装舱和装车的任务及费用，还是卖方也需要承担装舱和装车全部结束之前的风险。对此Ineoterms并无答案。其结果，假如合同也未对双方意图加以明确的话，双方就将面临不必要的麻烦和费用了。

尽管Incoterms 202_未对许多这样的普遍使用的变体作出规定，某些术语的序言确实在提醒双方，如希望超出Incoterms的规定来分配双方义务的话，需要使用特殊的合同条款。例如：

EXW关于卖方将货物装上买方的运输工具的额外义务

CIF／CIP关于买方安排货物额外保险的需要

DEQ关于卖方支付卸货之后的费用的额外义务

在—些情况下，卖方和买方援引班轮和租船合同中的商业惯例。这样就需要明确地区分当事双方在运输合同中的义务和彼此在销售合同中的义务。但是，对于“班轮条件”(Iiner terms)和“终点站搬运费”(Teminal Handling Charges，THC)等表达法尚无权威解释。在这些条款下，费用的划分因地点的不同而不同，而且经常变化。建议当事方在销售合同中明确规定如何划分双方应承担的费用。

在租船合同中经常使用的表达法如“FOB理舱”，“FOB理舱和平舱”等，有时被用在销售合同中以明确在FOB术语下卖方要在何种程度内负担理舱和平舱的义务。当使用此类附加语时，有必要在销售合同中明确额外的义务只限于费用还是包括费用和风险。

如上所述，我们尽量使Incoterms反映出最通行的国际商业做法。然而，在某些情况下，尤其是当Incoterms 202_与Incoterms l990有不同之处时，当事方也许会希望以不同方式使用贸易术语。在贸易术语的序言中，以“但是”作句子的开头专门提醒注意这些可能性。

12．港口或特定行业的习惯做法

因为贸易术语要在不同行业和不同地区使用，对双方的义务不能总是规定得很精确。因此，在某种程度上，有必要参考港口的或特定行业的习惯做法，或当事方在先前的交易中已经建立的习惯做法(参见《一九八0年联合国国际货物销售合同公约》第九条)。对于卖方和买方而言，当协商销售合同时，使自己及时了解这些习惯做法，并在不能确定时，通过在销售合同中适当的条款以澄清当事方的法律地位是值得推荐的做法。在具体合同中这些特别条款将取代或改变Incoterms规定的任何解释规则。

13．买方关于装运地的选择权

在一些情况下，在订立销售合同时可能无法准确地确定卖方将货物交运的点(Point))甚至地点(Place)。比如，在这一阶段，可能只约定在“某一范围”或一个较大的地点，如海港。在这种情况下，通常规定买方随后有权利或有义务在这一范围或地点内指定更精确的地点。若如上文所述买方有义务提供精确点而他没有做到，则买方就要承担由这种未尽义务而造成的任何额外的风险和费用(如所有术语中B5／B7条款规定)。除此之外，若买方没能使用自己的权利指示交货点，则卖方可以选择在对卖方最合适的点交货(FCA A4)。

14．清关

“清关”这个词已经造成了一些误解，因此，现在已明确，无论何时当卖方或买方承担将货物运过出口国或进口国的海关的义务时，这项义务不仅包括交纳关税和其他费用，而且包括履行一切与货物通过海关有关的行政事务以及向当局提供必要信息并交纳相关费用。在某些地区，如欧盟内部或其他自由贸易区，当不再有交纳关税的义务和对进出口的限制时，有人认为使用规定办理货物清关手续义务的术语是不恰当的(尽管这是错误的认识)。为此，“在需要办理海关手续时(where applicable)”的用语被加入了相关术语的A2和B2、A6和B6条款，这样，在无须办理海关手续的情况下，使用该用语就可以避免模棱两可。

清关手续由住所在该国的一方或其代表办理通常是可取的。因此，出口商通常应办理出口清关手续，进口商应办理进口清关手续。

Incoterms l990中的EXW、FAS(要求买方办理货物出口清关手续)和DEQ(要求卖方办理进口清关手续)与上述原则不一致。Incoterms 202_的FAS和DEQ术语分别将办理出口和进口清关手续的义务规定给卖方和买方，但表示卖方最小义务的术语EXW却未被改动(买方仍承担办理出口清关的义务)。DDP术语的字面含义即完税后交货(Delivered Duty Paid)，采用该术语自然表示卖方明确同意完成该术语的义务，即办理进口清关手续并交纳全部相关费用。

15．包装

大多数情况下，当事人事先知道货物安全运至目的地需要何种包装。但是，由于卖方包装货物的义务可能因具体的运输方式和期限而大相径庭，因而有必要规定卖方有义务使货物的包装适合运输方式的要求，但只限于在订立销售合同前已经知道有关运输的情况(参阅《一九八0年联合国国际货物销售合同公约》第三十五条一款和第三十五条二款b项规定，即货物包装必须“适用于订立合同时曾明示或默示地通知卖方的任何特定目的，除非情况表明买方并不依赖卖方的技能和判断力，或者这种依赖是不合理的)。

16．货物检验

在许多情况下，人们会建议买方在卖方把货物交付运输前或交付运输时安排货物检验(称为“装运前检验”)。除非合同另有规定，买方应承担检验费用，这种检验是为了他自身利益而安排的。但是，若进行的检验是为了使卖方履行在其本国适用于出口货物的任何强制性规定，则卖方应支付检验费用，除非使用的是EXW术语，这时买方应负担检验费用。

17．运输方式和相应的Incoterms 202_术语

适用于任何运输方式 E组

──────────────────────────

EXW 工厂交货(……指定地点)F组

──────────────────────────

FCA 货交承运人(……指定地点)C组

──────────────────────────

CPT 运费付至(……指定目的地)

CIP

运费、保险费付至(……指定目的地)D组

──────────────────────────

DAF 边境交货(……指定地点)

DDU 未完税交货(……指定目的地)

DDP 完税交货(……指定目的地)

只适用于海运及内河运输 F组

──────────────────────────

FAS 船边交货(……指定装运港)

FOB 船上交货(……指定装运港)C组

──────────────────────────

CFR 成本加运费(……指定目的港)

CIF 成本、保险费加运费(……指定目地港)D组

──────────────────────────

DES 目的港船上交货(……指定目的港)DEQ 目的港码头交货(……指定目的港)

18．推荐使用

在某些情况下，序言推荐使用或者不使用某个术语。注意这一点在选择FCA和FOB时尤其重要。遗憾的是，商人们依然不适当地使用FOB，这使卖方在将货物交给买方指定的承运人之后依然会遇到风险。FOB仅在下列情况下适用，即当卖方只打算越过船舷交货，不管怎么样要交到船上，而不是将货物交给承运人以使货物能被继续运输和装载到船上，例如装到集装箱内或装上卡车等所谓集装运输工具上。所以，前言中有强烈的警告，若当事方无意超过船舷交货则不应使用该术语。

也会出现这样的情况，即当买卖双方考虑使用其他运输方式时却错误地使用了适合于海运的术语。这将会使卖方处于不利的处境，即无法完成向买方提交适当单据的义务(如提单、海运单或有同等作用的电子信息)。第17节中的图表显示了不同运输方式适用的Incoterms 202_的术语，而且，各个术语的序言也提示该术语是适用于所有运输方式或仅适用于海运。

19．提单和电子商务

传统做法，在CFR和CIF术语下，装船提单是卖方应提供的惟一可接受的单据，提单起到了三个重要的作用，即：

·将货物交付至船上的证明；

·运输合同的证明；

·一种通过将纸面单据(paper document)交给另一方而将在途货物的权利转移给另一方的方式。

除提单外的其他运输单据可以完成上述三项作用的前两项，但它们却无法控制货物在目的地交货或使买方能够通过将纸面单据交付给其买方而卖出在途货物。而其他运输单据则将指明在目的地有权接受货物的当事方的名字。为了保证在目的地能够向承运人提取货物，拥有提单是必要的，这就使用电子通讯方式取代提单变得尤其困难。

另外，习惯上签发数份正本提单，这时，买方或按其指示向卖方付款的银行，确信所有正本都已由卖方提交(所谓“全套”)至关重要。这也是ICC有关跟单信用证的规则(即《跟单信用证统一规则》，在Incoterms 202_出版时其版本为UCP500)的要求。

运输单据不仅必须证明货物已经交付承运人，而且要证明在承运人能够确定的范围内货物被收到时状况良好。在运输单据中任何表示货物并非呈良好状况的批注将会使该单据成为“不清洁”单据，这样的单据根据UCP将无法接受。

尽管提单具有特定的法律性质，但预计在不远的将来会被电子方式替代。Incoterms 1990充分估计了这种可以预期的发展。根据A8条款，若当事方同意以电子方式通讯，则可以用具有同等作用的电子信息取代纸面运输单据。这些电子信息可以被直接或经由提供增值服务的第三方传送至有关当事人。一种第三方可以提供的有用的服务是登记提单的一系列持有人。提供这种服务的系统，如BOLERO(提单电子登记组织)的服务，或许需要得到像《国际海运委员会电子提单一九九0年规则》第十六条、第十七条和《一九九六年UNCITRAL电子商务示范法》那样的法律规范和原则的进一步支持。

20．不可转让的运输单据替代提单

近几年，简化单据的做法取得了很大进展。提单经常被不可转让的运输单据所代替，它类似于海运以外的其他运输方式所使用的运输单据。这些单据被称为“海运单”、“班轮运单”、“货运收据”或其他名称。使用这些不可转让单据也无不可，但当买方希望通过提交单据给新的买方来出售在途货物时就不行了。为了使出售在途货物成为可能，有必要在CFR和CIF术语下保留卖方提供提单的义务。然而，如合同当事人知道买方不打算销售在途货物，他们可以达成明确协议来免除卖方提供提单的义务，或者在不需要提供提单时采用CPT和CIP这两种术语。

21．对承运人给予指示的权利

在C组术语下，买方支付货款时应确信卖方收款后无权就货物的处置对承运人作出新的指示。有些用于特殊运输方式(空运、公路或铁路)的运输单据通过向买方交付特定的运单正本或两联中的一联，使买方有排除卖方对承运人作出新指示的可能性。但在海运中用以替代提单的运输单据通常并不包含这种“阻止”功能。国际海事委员会为弥补这一缺陷，引入了《海运单统一规则》，使当事方可以加入—“无处置权”条款，卖方据此放弃指示承运人向其他人或在运单中指定地点之外的地点交货的权利。

22．ICC仲裁

若合同当事人愿意在相互间发生争议时提交 ICC仲裁，则应在合同(或当没有单独的合同文本时，在达成协议的相互往来函电)中确切、清楚地约定采用ICC仲裁。合同中或与之有关的来往函电中订入一种或几种Incoterms术语本身并不构成采用ICC仲裁的协议。ICC在此推荐下列标准ICC仲裁条款：

“与本合同有关的一切争议应根据ICC仲裁规则，由根据该规则指定的一名或几名仲裁员最终裁决。” EXW工厂交货（…指定地点）

“工厂交货（……指定地点）”是指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货，卖方不办理出口清关手续或将货物装上任何运输工具。

该术语是卖方承当责任最小的术语。买方必须承当在卖方所在地受领货物的全部费用和风险。

但是，若双方希望在起运时卖方负责装载货物并承当装载货物的全部费用和风险时，则须在销售合同中明确写明。①（参见引言第11节）在买方不能直接或间接的办理出口手续时，不应使用该术语，而应使用FCA，如果卖方同意装载货物并承当费用和风险的话。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

应买方要求并由其承当风险和费用，在需要办理海关手续时，②（参见引言第14节）卖方必须给予买方一切协助，以帮助买方取得为货物出口所需的出口许可证或其他官方许可。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何出口和进口许可证或其他官方许可，在需要办理海关手续时，③（参见引言第14节）并办理货物出口的一切海关手续。

A3 运输合同与保险合同

a）运输合同

无义务。④（参见引言第10节）

b）保险合同

无义务。⑤（参见引言第10节）

B3 运输合同与保险合同

a）运输合同

无义务。⑥（参见引言第10节）

b）保险合同

无义务。⑦（参见引言第10节

A4 交货

卖方必须按照合同约定的日期或期限，或如果未约定日期或期限，按照交付此类货物的惯常时间，在指定的地点将未置于任何运输车辆上的货物交给买方处置。若在指定的地点内未约定具体交货点，或有若干个交货点可使用，则卖方可在交货地点中选择最适合其目的的交货点。

B4 受领货物

买方必须在卖方按照A4和A7/B7规定交货时受领货物。

A5 风险转移

除B5规定者外，卖方必须承当货物灭失或损坏的一切风险，直至已经按照A4规定交货为止。

B5 风险转移

买方必须按照下述规定承当货物灭失或损坏的一切风险：

·自按照A4规定交货之时起；及

·由于买方未能按照B7规定通知卖方，则自约定的交货日期或交货期限届满之日起，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须负担与货物有关的一切费用，直到已经按照A4规定交货为止。

B6 费用划分

买方必须支付

·自按照A4规定交货之时起与货物有关的一切费用；及

·在货物交给买方处置而买方未受领货物或未按照B7规定给予卖方相应通知而发生的任何额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限；及

·在需要办理海关手续时，①（参见引言第14节）货物出口应交纳的一切关税、税款和其他费用，以及办理海关手续的费用。

买方必须偿付卖方按照A2规定给予协助时所发生的一切费用。

A7 通知买方

卖方必须给予买方有关货物将于何时何地交给买方处置的充分通知。

B7 通知卖方

一旦买方有权确定在约定的期限内受领货物的具体时间和/或地点时，买方必须就此给予卖方充分通知。

A8 交货凭证、运输单据或有同等作用的电子信息

无义务。②（参见引言第10节）

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须向卖方提供已受领货物的适当凭证。

A9 查对、包装、标记

卖方必须支付为了将货物交给买方处置所需进行的查对费用（如查对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用提供按照卖方在订立合同前已知的有关该货物运输（如运输方式、目的地）所要求的包装（除非按照相关行业惯例，合同所指货物通常无需包装）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，包括出口国有关当局强制进行的检验。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助其取得由交货地国和/或原产地国所签发或传送的为买方出口和/或进口货物可能要求的和必要时从他国过境所需要的任何单据或有同等作用的电子信息。

应买方要求，卖方必须向买方提供投保所需的信息。

B10 其他义务

买方必须支付因取得A10所述单据或有同等作用的电子信息而发生的一切费用，并偿付卖方给予协助时所发生的费用。

FCA货交承运人（……指定地点）

“货交承运人（……指定地点）”是指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。需要说明的是，交货地点的选择对于在该地点装货和卸货的义务会产生影响。若卖方在其所在地交货，则卖方应负责装货，若卖方在任何其他地点交货，卖方不负责卸货。

该术语可用于各种运输方式，包括多式联运。

“承运人”指任何人在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。

若买方指定承运人以外的人领取货物，则当卖方将货物交给此人时，即视为已履行了交货义务。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自当风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，①（参见引言第14节）办理货物出口所需要的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任进口许可证或其他官方许可，并在需要办理海关手续时，②（参见引言第14节）办理货物进口和从他国过境的一切海关手续。

A3 运输合同与保险合同

a）运输合同

无义务。③（参见引言第10节）但若买方要求，或者如果是商业惯例而买方未适时给予卖方相反指示，则卖方可按照通常条件订立运输合同，费用和风险由买方承当。在任何一种情况下，卖方都可以拒绝订立此合同；如果拒绝，则应立即通知买方。

b）保险合同

无义务。④（参见引言第10节）

B3 运输合同与保险合同

a）运输合同

方必须自付费用订立自指定的地点运输货物的合同，卖方按照A3 a）订立了运输合同时除外。

b）保险合同

无义务。⑤（参见引言第10节）

A4 交货

卖方必须在指定的交货地点，在约定的交货日期或期限内，将货物交付给买方指定的承运人或其他人，或由卖方按照A3 a）选定的承运人或其他人。

交货在以下时候完成：

a）若指定的地点是卖方所在地，则当货物被装上买方指定的承运人或代表买方的其他人提供的运输工具时；

b）若指定的地点不是a）而是其他任何地点，则当货物在卖方的运输工具上，尚未卸货而交给买方指定的承运人或其他人或由卖方按照A3 a）选定的承运人或其他人的处置时。

若在指定的地点没有决定具体交货点，且有几个具体交货点可供选择时，卖方可以在指定的地点选择最适合其目的的交货点。

若买方没有明确指示，则卖方可以根据运输方式和/或货物的数量和/或性质将货物交付运输。

B4 受领货物

买方必须在卖方按照A4规定交货时，受领货物。

A5 风险转移

除B5规定者外，卖方必须承当货物灭失或损坏的一切风险，直至已经按照A4规定交货为止。

B5 风险转移

买方必须按照下述规定承当货物灭失或损坏的一切风险：

·自按照A4规定交货之时起；及

·由于买方未能按照A4规定指定承运人或其他人，或其指定的承运人或其他人未在约定时间接管货物，或买方未按照B7规定给予卖方相应通知，则自约定的交货日期或交货期限届满之日起，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·与货物有关的一切费用，直至已按照A4规定交货为止；及

·在需要办理海关手续时，⑥（参见引言第14节）货物出口应办理的海关手续费用及出口应交纳的一切关税、税款和其他费用。

B6 费用划分

买方必须支付

·自按照A4规定交货之时起与货物有关的一切费用；及

·由于买方未能按照A4规定指定承运人或其他人、或由于买方指定的人未在约定的时间内接管货物、或由于买方未按照B7规定给予卖方相应通知而发生的任何额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

在需要办理海关手续时，⑦（参见引言第14节）货物进口应交纳的一切关税、税款和其他费用，以及办理海关手续的费用及从他国过境的费用。

A7 通知买方

卖方必须给予买方说明货物已按照A4规定交付给承运人的充分通知。若在约定时间承运人未按照规定接收货物，则卖方必须相应地通知买方。

B7 通知卖方

买方必须就按照A4规定指定的人的名称给予卖方充分通知，并根据需要指明运输方式和向该指定的人交货的日期或期限，以及依情况在指定的地点内的具体交货点。

A8 交货凭证、运输单据或有同等作用的电子信息

卖方必须自担费用向买方提供证明按照A4规定交货的通常单据。

除非前项所述单据是运输单据，否则，应买方要求并由其承担风险和费用，卖方必须给予买方一切协助，以取得有关运输合同的运输单据（如可转让提单、不可转让海运单、内河运输单据、空运单、铁路托运单、公路托运单或多式联运单据）。

如买卖双方约定使用电子方式通讯，则前项所述单据可以使用有同等作用的电子数据交换（EDI）信息所代替。

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须接受按照A8规定提供的交货凭证。

A9 查对、包装、标记

卖方必须支付为了按照A4交货所需进行的查对费用（如核对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用提供按照卖方在订立销售合同前已知的有关该货物运输（如运输方式、目的地）所要求的包装（除非按照相关行业惯例，合同所述货物通常无需包装发运）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，但出口国有关当局强制进行的检验除外。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助买方取得由装运地国和/或原产地国所签发或传送的、为买方进口货物可能要求的和必要时从他国过境所需要的任何单据或有同等作用的电子信息（A8所列的除外）。应买方要求，卖方必须向买方提供投保所需的信息。

B10 其他义务

买方必须支付因取得A10所述单据或电子信息而发生的一切费用，并偿付卖方按照该款给予协助以及按照A3 a)订立运输合同所发生的费用。

当买方按照A3 a）规定要求卖方协助订立运输合同时，买方必须给予卖方相应的指示。

FAS船边交货（……指定装运港）

“船边交货（……指定装运港）”是指卖方在指定的装运港将货物交到船边，即完成交货。买方必须承担自那时起货物灭失或损坏的一切风险。

FAS术语要求卖方办理出口清关手续。

这一点与以前版本的内容相反，以前版本要求买方安排办理出口手续。

但是，如当事方希望买方办理出口手续，需要在销售合同中明确写明。①（参见引言第11节）

该术语仅适用于海运或内河运输。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自担风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，②（参见引言第14节）办理货物出口所需的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何进口许可证或其他官方许可，并在需要办理海关手续时，③（参见引言第14节）办理货物进口和从他国过境所需的一切海关手续。

A3 运输合同和保险合同

a）运输合同

无义务。④（参见引言第10节）

b）保险合同

无义务。⑤（参见引言第10节）

B3 运输合同和保险合同

a）运输合同

买方必须自付费用订立自指定的装运港运输货物的合同。

b）保险合同

无义务。⑥（参见引言第10节）

A4 交货

卖方必须在买方指定的装运港，在买方指定的装货地点，在约定的日期或期限内，按照该港习惯方式将货物交至买方指定的船边。

B4 受领货物

买方必须在卖方按照A4规定交货时受领货物。

A5 风险转移

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。

B5 风险转移

买方必须按照下述规定承担货物灭失或损坏的一切风险：

·自按照A4规定交货时起；及

·由于买方未按照B7规定通知卖方，或其指定的船只未按时到达，或未接收货物，或较按照B7通知的时间提早停止装货，则自约定的交货日期或期限届满时起，但以该项货物已划拨到合同项下，即明确保留或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·与货物有关的一切费用，直至已按照A4规定交货为止；及

·在需要办理海关手续时，①（参见引言第14节）货物出口应办理的海关手续费用及应交纳的关税、税款和其他费用。

B6 费用划分

买方必须支付

·按照A4规定交货时与货物有关的一切费用；及

·由于买方指定的船只未按时到达，或未装载上述货物或较按照B7通知的时间提早停止装货，或由于买方未按照B7规定给予卖方相应的通知而发生的任何额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限；及

·在需要办理海关手续时，②（参见引言第14节）货物进口应交纳的一切关税、税款和其他费用，及办理海关手续的费用，以及从他国过境的费用。

A7 通知买方

卖方必须给予买方说明货物已交至指定的船边的充分通知。

B7 通知卖方

买方必须给予卖方有关船名、装船点和要求交货时间的充分通知。

A8 交货凭证、运输单据或有同等作用的电子信息

卖方必须自付费用向买方提供证明按照A4规定交货的通常单据。

除非前项所述单据是运输单据，否则，应买方要求并由其承担风险和费用，卖方必须给予买方一切协助，以取得运输单据（如可转让提单、不可转让海运单、内河运输单据）。

如买卖双方约定使用电子方式通讯，则前项所述单据可以使用有同等作用的电子数据交换（EDI）信息代替。

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须接受按照A8规定提供的交货凭证。

A9 查对、包装、标记

卖方必须支付为按照A4交货所需进行的查对费用（如核对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用，提供按照卖方订立销售合同前已知的有关该货物运输（如运输方式、目的港）所要求的包装（除非按照相关行业惯例，合同所述货物无需包装发运）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，但出口国有关当局强制进行的检验除外。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助买方取得由装运地国和/或原产地国所签发或传送的、为买方进口货物可能要求的或从他国过境所需的任何单据或有同等作用的电子信息（A8所列的除外）。

应买方要求，卖方必须向买方提供投保所需的信息。

B10 其他义务

买方必须支付因获取A10所述单据或有同等作用的电子信息所发生的一切费用，并偿付卖方因给予协助而发生的费用。

FOB船上交货（……指定装运港）

“船上交货（……指定装运港）”是当货物在指定的装运港越过船舷，卖方即完成交货。这意味着买方必须从该点起承当货物灭失或损坏的一切风险。FOB术语要求卖方办理货物出口清关手续。

该术语仅适用于海运或内河运输。如当事各方无意越过船舷交货，则应使用FCA术语。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自担风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，①（参见引言第14节）办理货物出口货物所需的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何进口许可证或其他官方许可，并在需要办理海关手续时，②（参见引言第14节）办理货物进口和在必要时从他国过境所需的一切海关手续。

A3 运输合同和保险合同

a）运输合同

无义务。③（参见引言第10节）

b）保险合同

无义务。④（参见引言第10节）

B3 运输合同和保险合同

a）运输合同

买方必须自付费用订立从指定的装运港运输货物的合同。

b）保险合同

无义务。⑤（参见引言第10节）

A4 交货

卖方必须在约定的日期或期限内，在指定的装运港，按照该港习惯方式，将货物交至买方指定的船只上。

B4 受领货物

买方必须在卖方按照A4规定交货时受领货物。

A5 风险转移

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至货物在指定的装运港越过船舷为止。

B5 风险转移

买方必须按照下述规定承担货物灭失或损坏的一切风险：

·自货物在指定的装运港越过船舷时起；及

·由于买方未按照B7规定通知卖方，或其指定的船只未按时到达，或未接收货物，或较按照B7通知的时间提早停止装货，则自约定的交货日期或交货期限届满之日起，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·货物有关的一切费用，直至货物在指定的装运港越过船舷时为止；及

·需要办理海关手续时，⑥（参见引言第14节）货物出口需要办理的海关手续费用及出口时应交纳的一切关税、税款和其他费用。

B6 费用划分

买方必须支付

·货物在指定的装运港越过船舷之时起与货物有关的一切费用；及

·由于买方指定的船只未按时到达，或未接收上述货物，或较按照B7通知的时间提早停止装货，或买方未能按照B7规定给予卖方相应的通知而发生的一切额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限；及

·需要办理海关手续时，⑦（参见引言第14节）货物进口应交纳的一切关税、税款和其他费用，及办理海关手续的费用，以及货物从他国过境的费用。

A7 通知买方

卖方必须给予买方说明货物已按照A4规定交货的充分通知。

B7 通知卖方

买方必须给予卖方有关船名、装船点和要求交货时间的充分通知。

A8 交货凭证、运输单据或有同等作用的电子信息

卖方必须自付费用向买方提供证明货物已按照A4规定交货的通常单据。

除非前项所述单据是运输单据，否则应买方要求并由其承担风险和费用，卖方必须给予买方一切协助，以取得有关运输合同的运输单据（如可转让提单、不可转让海运单、内河运输单据或多式联运单据）。如买卖双方约定使用电子方式通讯，则前项所述单据可以由具有同等作用的电子数据交换（EDI）信息代替。

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须接受按照A8规定提供的交货凭证。

A9 查对、包装、标记

卖方必须支付为按照A4规定交货所需进行的查对费用（如核对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用，提供按照卖方订立销售合同前已知的该货物运输（如运输方式、目的港）所要求的包装（除非按照相关行业惯例，合同所述货物无需包装发运）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，但出口国有关当局强制进行的检验除外。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助其取得由装运地国和/或原产地国所签发或传送的、为买方进口货物可能要求的和必要时从他国过境所需的任何单据或有同等作用的电子信息（A8所列的除外）。

应买方要求，卖方必须向买方提供投保所需的信息。

B10 其他义务

买方必须支付因获取A10所述单据或有同等作用的电子信息所发生的一切费用，并偿付卖方因给予协助而发生的费用。

CFR成本加运费（……指定目的港）

“成本加运费（……指定目的港）”，是指在装运港货物越过船舷卖方即完成交货，卖方必须支付将货物运至指定的目的港所需的运费和费用。但交货后货物灭失或损坏的风险，以及由于各种事件造成的任何额外费用，即由卖方转移到买方。

CFR术语要求卖方办理出口清关手续。

该术语仅适用于海运或内河运输。如当事各方无意越过船舷交货，则应使用CPT术语。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自担风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，①（参见引言第14节）办理货物出口货物所需的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何进口许可证或其他官方许可，并在需要办理海关手续时，②（参见引言第14节）办理货物进口及从他国过境的一切海关手续。

A3 运输合同和保险合同

a）运输合同

卖方必须自付费用，按照通常条件订立运输合同，经由惯常航线，将货物用通常可供运输合同所指货物类型的海轮（或依情况适合内河运输的船只）运输至指定的目的港。

b）保险合同

无义务。③（参见引言第10节）

B3 运输合同与保险合同

a）运输合同

无义务。④（参见引言第10节）

b）保险合同

无义务。⑤（参见引言第10节）

A4 交货

卖方必须在装运港，在约定的日期或期限内，将货物交至船上。

B4 受领货物

买方必须在卖方按照A4规定交货时受领货物，并在指定的目的港从承运人收受货物。

A5 风险转移

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至货物在装运港越过船舷为止。

B5 风险转移

买方必须承担货物在装运港越过船舷之后灭失或损坏的一切风险。

如买方未按照B7规定给予卖方通知，买方必须从约定的装运日期或装运期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·与货物有关的一切费用，直至已经按照A4规定交货为止；及

·按照A3 a）规定所发生的运费和其他一切费用，包括货物的装船费和根据运输合同由卖方支付的、在约定卸货港的任何卸货费；及

·在需要办理海关手续时，①（参见引言第14节）货物出口需要办理的海关手续费用及出口时应缴纳的一切关税、税款和其他费用，以及如果根据运输合同规定，由卖方支付的货物从他国过境的费用。

B6 费用划分

除A3 a）规定外，买方必须支付

·自按照A4规定交货时起的一切费用；及

·货物在运输途中直至到达目的港为止的一切费用，除非这些费用根据运输合同应由卖方支付；及

·包括驳运费和码头费在内的卸货费，除非这些费用根据运输合同应由卖方支付；及

·如买方未按照B7规定给予卖方通知，则自约定的装运日期或装运期限届满之日起，货物所发生的一切额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限；及

·在需要办理海关手续时，②（参见引言第14节）货物进口应交纳的一切关税、税款和其他费用，及办理海关手续的费用，以及需要时从他国过境的费用，除非这些费用已包括在运输合同中。

A7 通知买方

卖方必须给予买方说明货物已按照A4规定交货的充分通知，以及要求的任何其他通知，以便买方能够为受领货物采取通常必要的措施。

B7 通知卖方

一旦买方有权决定装运货物的时间和/或目的港，买方必须就此给予卖方充分通知。

A8 交货凭证、运输单据或有同等作用的电子信息

卖方必须自付费用，毫不迟延地向买方提供表明载往约定目的港的通常运输单据。

此单据（如可转让提单、不可转让海运单或内河运输单据）必须载明合同货物，其日期应在约定的装运期内，使买方得以在目的港向承运人提取货物，并除非另有约定，应使买方得以通过转让单据（可转让提单）或通过通知承运人，向其后手买方出售在途货物。

如此运输单据有数份正本，则应向买方提供全套正本。

如买卖双方约定使用电子方式通讯，则前项所述单据可以由具有同等作用的电子数据交换（EDI）信息代替。

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须接受按照A8规定提供的运输单据，如果该单据符合合同规定的话。

A9 查对、包装、标记

卖方必须支付为按照A4规定交货所需进行的查对费用（如核对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用提供符合其安排的运输所要求的包装（除非按照相关行业惯例该合同所描述货物无需包装发运）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，但出口国有关当局强制进行的检验除外。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助买方取得由装运地国和/或原产地国所签发或传送的、为买方进口货物可能要求的和必要时从他国过境所需的任何单据或有同等作用的电子信息（A8所列的除外）。

应买方要求，卖方必须向买方提供投保所需的信息。

B10 其他义务

买方必须支付因获取A10所述单据或有同等作用的电子信息所发生的一切费用，并偿付卖方因给予协助而发生的费用。

CIF成本、保险费加运费（……指定目的港）

“成本、保险费加运费”是指在装运港当货物越过船舷时卖方即完成交货。

卖方必须支付将货物运至指定的目的港所需的运费和费用，但交货后货物灭失或损坏的风险及由于各种事件造成的任何额外费用即由卖方转移到买方。但是，在CIF条件下，卖方还必须办理买方货物在运输途中灭失或损坏风险的海运保险。

因此，由卖方订立保险合同并支付保险费。买方应注意到，CIF术语只要求卖方投保最低限度的保险险别。①（参见引言第9.3）如买方需要更高的保险险别，则需要与卖方明确地达成协议，或者自行作出额外的保险安排。

CIF术语要求卖方办理货物出口清关手续。

该术语仅适用于海运和内河运输。若当事方无意越过船舷交货则应使用CIP术语。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自担风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，②（参见引言第14节）办理货物出口货物所需的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何进口许可证或其他官方许可，并在需要办理海关手续时，③（参见引言第14节）办理货物进口及从他国过境的一切海关手续。

A3 运输合同和保险合同

a）运输合同

卖方必须自付费用，按照通常条件订立运输合同，经由惯常航线，将货物用通常可供运输合同所指货物类型的海轮（或依情况适合内河运输的船只）装运至指定的目的港。

b）保险合同

卖方必须按照合同规定，自付费用取得货物保险，并向买方提供保险单或其他保险证据，以使买方或任何其他对货物具有保险利益的人有权直接向保险人索赔。保险合同应与信誉良好的保险人或保险公司订立，在无相反明确协议时，应按照《协会货物保险条款》（伦敦保险人协会）或其他类似条款中的最低保险险别投保。保险期限应按照B5和B4规定。应买方要求，并由买方负担费用，卖方应加投战争、罢工、**和民变险，如果能投保的话。最低保险金额应包括合同规定价款另加10（即110），并应采用合同货币。

B3 运输合同与保险合同

a）运输合同

无义务。④（参见引言第10节）

b）保险合同

无义务。⑤（参见引言第10节）

A4 交货

卖方必须在装运港，在约定的日期或期限内，将货物交至船上。

B4 受领货物

买方必须在卖方已按照A4规定交货时受领货物，并在指定的目的港从承运人处收受货物。

A5 风险转移

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至货物在装运港越过船舷为止。

B5 风险转移

买方必须承担货物在装运港越过船舷之后灭失或损坏的一切风险。

如买方未按照B7规定给予卖方通知，买方必须从约定的装运日期或装运期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·与货物有关的一切费用，直至已经按照A4规定交货为止；及

·按照A3 a）规定所发生的运费和其他一切费用，包括货物的装船费；及

·按照A3 b）规定所发生的保险费用；及

·根据运输合同由卖方支付的、在约定卸货港的任何卸货费用；及

·在需要办理海关手续时，⑥（参见引言第14节）货物出口需要办理的海关手续费用及出口时应缴纳的一切关税、税款和其他费用，以及根据运输合同规定由卖方支付的货物从他国过境的费用。

B6 费用划分

除A3 a)规定外，买方必须支付

·自按照A4规定交货时起的一切费用；及

·货物在运输途中直至到达目的港为止的一切费用，除非这些费用根据运输合同应由卖方支付；及

·包括驳运费和码头费在内的卸货费，除非这些费用根据运输合同应由卖方支付；及

·如买方未按照B7规定给予卖方通知，则自约定的装运日期或装运期限届满之日起，货物所发生的一切额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限；及

·在需要办理海关手续时，①（参见引言第9.3节）货物进口应交纳的一切关税、税款和其他费用，及办理海关手续的费用，以及需要时从他国过境的费用，除非这些费用已包括在运输合同中。

A7 通知买方

卖方必须给予买方说明货物已按照A4规定交货的充分通知，以及要求的任何其他通知，以便买方能够为受领货物采取通常必要的措施。

B7 通知卖方

一旦买方有权决定装运货物的时间和/或目的港，买方必须就此给予卖方充分通知。

A8 交货凭证、运输单据或有同等作用的电子信息

卖方必须自付费用，毫不迟延地向买方提供表明载往约定目的港的通常运输单据。

此单据（如可转让提单、不可转让海运单或内河运输单据）必须载明合同货物，其日期应在约定的装运期内，使买方得以在目的港向承运人提取货物，并且，除非另有约定，应使买方得以通过转让单据（可转让提单）或通过通知承运人，向其后手买方出售在途货物。如此运输单据有数份正本，则应向买方提供全套正本。

如买卖双方约定使用电子方式通讯，则前项所述单据可以由具有同等作用的电子数据交换（EDI）信息代替。

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须接受按照A8规定提供的运输单据，如果该单据符合合同规定的话。

A9 查对、包装、标记

卖方必须支付为按照A4规定交货所需进行的查对费用（如核对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用，提供符合其安排的运输所要求的包装（除非按照相关行业惯例该合同所描述货物无需包装发运）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，但出口国有关当局强制进行的检验除外。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助买方取得由装运地国和/或原产地国所签发或传送的、为买方进口货物可能要求的和必要时从他国过境所需的任何单据或有同等作用的电子信息（A8所列的除外）。

应买方要求，卖方必须向买方提供额外投保所需的信息。

B10 其他义务

买方必须支付因获取A10所述单据或有同等作用的电子信息所发生的一切费用，并偿付卖方因给予协助而发生的费用。

应卖方要求，买方必须向其提供投保所需的信息。CPT运费付至（……指定目的地）

“运费付至（……指定地点）”是指卖方向其指定的承运人交货，但卖方还必须支付将货物运至目的地的运费。亦即买方承担交货之后一切风险和其他费用。

“承运人”是指任何人，在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。如果还使用接运的承运人将货物运至约定目的地，则风险自货物交给第一承运人时转移。

CPT术语要求卖方办理出口清关手续。

该术语可适用于各种运输方式，包括多式联运。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息。以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自担风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，②（参见引言第14节）办理货物出口货物所需的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何进口许可证或其他官方许可，并在需要办理海关手续时，①（参见引言第14节）办理货物进口及从他国过境的一切海关手续。

A3 运输合同和保险合同

a）运输合同

卖方必须自付费用，按照通常条件订立运输合同，依通常路线及习惯方式，将货物运至指定的目的地的约定点。如未约定或按照惯例也无法确定具体交货点，则卖方可在指定的目的地选择最适合其目的的交货点。

b）保险合同

无义务。②（参见引言第10节）

B3 运输合同与保险合同

a）运输合同

无义务。③（参见引言第10节）

b）保险合同

无义务。④（参见引言第10节）

A4 交货

卖方必须向按照A3规定订立合同的承运人交货，或如还有接运的承运人时，则向第一承运人交货，以使货物在约定的日期或期限内运至指定的目的地的约定点。

B4 受领货物

买方必须在卖方已按照A4规定交货时受领货物，并在指定的目的地从承运人处收受货物。

A5 风险转移

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。

B5 风险转移

买方必须承当按照A4规定交货时起货物灭失或损坏的一切风险。

如买方未能按照B7规定给予卖方通知，则买方必须从约定的交货日期或交货期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·直至按照A4规定交货之时与货物有关的一切费用，以及按照A3 a）规定所发生的运费和其他一切费用，包括根据运输合同规定由卖方支付的装货费和在目的地的卸货费；及

·在需要办理海关手续时，⑤（参见引言第10节）货物出口需要办理的海关手续费用及出口时应缴纳的一切关税、税款和其他费用，以及根据运输合同规定，由卖方支付的货物从他国过境的费用。

B6 费用划分

除A3 a）规定外，买方必须支付

·自按照A4规定交货时起的一切费用；及

·货物在运输途中直至到达目的地为止的一切费用，除非这些费用根据运输合同应由卖方支付；及

·卸货费，除非根据运输合同应由卖方支付；及

·如买方未按照B7规定给予卖方通知，则自约定的装运日期或装运期限届满之日起，货物所发生的一切额外费用，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限；及

·在需要办理海关手续时，⑥（参见引言第14节）货物进口应交纳的一切关税、税款和其他费用，及办理海关手续的费用，以及从他国过境的费用，除非这些费用已包括在运输合同中。

A7 通知买方

卖方必须给予买方说明货物已按照A4规定交货的充分通知，以及要求的任何其他通知，以便买方能够为受领货物采取通常必要的措施。

B7 通知卖方

一旦买方有权决定发送货物的时间和/或目的地，买方必须就此给予卖方充分通知。

A8 交货凭证、运输单据或有同等作用的电子信息

卖方必须自付费用（如果习惯如此的话）向买方提供按照A3订立的运输合同所涉的通常运输单据（如可转让提单、不可转让海运单、内河运输单据、空运货运单、铁路运单、公路运单或多式联运单据）。

如买卖双方约定使用电子方式通讯，则前项所述单据可以由具有同等作用的电子数据交换（EDI）信息代替。

B8 交货凭证、运输单据或有同等作用的电子信息

买方必须接受按照A8规定提供的运输单据，如果该单据符合合同规定的话。

A9 查对、包装、标记

卖方必须支付为按照A4规定交货所需进行的查对费用（如核对货物品质、丈量、过磅、点数的费用）。

卖方必须自付费用，提供符合其安排的运输所要求的包装（除非按照相关行业惯例该合同所描述货物无需包装发运）。包装应作适当标记。

B9 货物检验

买方必须支付任何装运前检验的费用，但出口国有关当局强制进行的检验除外。

A10 其他义务

应买方要求并由其承当风险和费用，卖方必须给予买方一切协助，以帮助买方取得由装运地国和/或原产地国所签发或传送的、为买方进口货物可能要求的和必要时从他国过境所需的任何单据或有同等作用的电子信息（A8所列的除外）。

应买方要求，卖方必须向买方提供投保所需的信息。

B10 其他义务

买方必须支付因获取A10所述单据或有同等作用的电子信息所发生的一切费用，并偿付卖方因给予协助而发生的费用。

CIP运费和保险费付至（……指定目的地）

“运费和保险费付至（……指定目的地）”是指卖方向其指定的承运人交货，但卖方还必须支付将货物运至目的地的运费，亦即买方承担卖方交货之后的一切风险和额外费用。但是，按照CIP术语，卖方还必须办理买方货物在运输途中灭失或损坏风险的保险。

因此，由卖方订立保险合同并支付保险费。

买方应注意到，CIP术语只要求卖方投保最低限度的保险险别。①（参见引言第9.3节）如买方需要更高的保险险别，则需要与卖方明确地达成协议，或者自行作出额外的保险安排。

“承运人”指任何人在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。

如果还使用接运的承运人将货物运至约定目的地，则风险自货物交给第一承运人时转移。

CIP术语要求卖方办理出口清关手续。

该术语可适用于各种运输方式，包括多式联运。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。

B1 支付价款

买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

卖方必须自担风险和费用，取得任何出口许可证或其他官方许可，②（参见引言第14节）并在需要办理海关手续时办理货物出口所需的一切海关手续。

B2 许可证、其他许可和手续

买方必须自担风险和费用，取得任何进口许可证或其他官方许可，③（参见引言第14节）并在需要办理海关手续时办理货物进口和从他国过境所需的一切海关手续。

A3 运输合同和保险合同

a)运输合同

卖方必须必须自付费用，按照通常条件订立运输合同，依通常路线及习惯方式，将货物运至指定的目的地的约定点。若未约定或按照惯例也不能确定具体交货点，则卖方可在指定的目的地选择最适合其目的的交货点。

b)保险合同

卖方必须按照合同规定，自付费用取得货物保险，并向买方提供保险单或其他保险证据，以使买方或任何其他对货物具有保险利益的人有权直接向保险人索赔。保险合同应与信誉良好的保险人或保险公司订立，在无相反明示协议时，应按照《协会货物保险条款》（伦敦保险人协会）或其他类似条款中的最佳限度保险险别投保。保险期限应按照B5和B4规定。应买方要求，并由买方负担费用，卖方应加投战争、罢工、**和民变险，如果能投保的话。最低保险金额应包括合同规定价款另加10（即110），并应采用合同货币。

B3 运输合同和保险合同

a)运输合同

无义务。④（参见引言第10节）

b)保险合同

无义务。⑤（参见引言第10节）

A4 交货

卖方必须在约定日期或期限内向按照A3规定订立合同的承运人交货，或如有接运的承运人时，向第一承运人交货，以使货物运至指定的目的地的约定点。

B4 受领货物

买方必须在卖方按照A4规定交货时受领货物，并在指定的目的地从承运人处收受货物。

A5 风险转移

除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已经按照A4规定交货为止。

B5 风险转移

买方必须承担按照A4规定交货后货物灭失或损坏的一切风险。买方如未按照B7规定通知卖方，则必须从约定的交货日期或交货期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下，即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

除B6规定者外，卖方必须支付

·与货物有关的工切费用，直至已经按照A4规定交货为止，以及按照A3 a)规定所发生的运费和其他一切费用，包括装船费和根据运输合同应由卖方支付的在目的地的卸货费；及

·按照A3 b)发生的保险费用；及

第五篇：国际贸易术语

常用国际贸易术语

SCO：SCO=SOFT CORPORATE OFFER 软发盘或责任供货函的意思，外贸单证是指进出口业务中使用的各种单据和证书，买卖双方凭借这些单证来处理货物的交付、运输、保险、商检和结汇等，单证工作主要有审证、制单、审单、交单和归档五个方面，它贯穿于进出口合同履行的全过程，具有工作量大、涉及面广、时间性强和要求高等特点。

ICPO:不可撤销意向书 LOI:购货意向书

POP: Proof of Product 产品证明 产品证明也就是货物证明 PB： Performance Bond(履约保证金)POF： Proof of Funds(资金证明)FCO： Formal Change Order(合同正式更改确认书)Q88：

BG：银行保函

BCL：银行资信证明。DLC:跟单信用证 SBLC:备用信用证 MT103：是电汇

MT103-23: 这个MT103有个形式为MT103-23，也就是有条件支付形式.MT760: BG/MT760/SKR是根据ICC458见索即付和ICC500有条件付款等条款制定的。而且，这种在国际贸易中新兴的付款方式近年来已被美、欧及香港地区多数国际知名大银行所广泛采用，其发展的态势将全面取代国际贸易中传统的付款方式“跟单信用证”。开证行：在此程序中，开证行（或买方银行）对于执行的合同扮演两个角色，一是开证行是这笔交易的第一付款责任人，二是买方银行又是这笔交易的“第三方委托人”。银行付款保函：在这个程序中，保函内容“无条件的、不可撤消的、保兑的、全款的”是完全保护卖方的（见附件一和二），而且开证行为第一付款责任人。在整个过程中，正本银行保函一直存放在开证行安全帐户直至卖方按照合同规定履约其全部责任。

MT760：是银行保函的通知函，这个通知函是根据合同第九章和附件四内容开立的，是用来保护买方和买方银行的（见附件三、四）。安全帐户/安全收据在开证行开立的“第三方责任人”/信托帐户存放正本保函，只把安全收据提供给卖方作为收据。BG/MT760/SKR操作程序（买方银行）

1． 买方银行向卖方（而不是卖方银行）发出保函的预通知函，供卖方确认，卖方同意后返 回买方或买方银行。

2． 买方银行/联系行通过MT760密押向卖方银行通知保函生效，通知上没有保函的具体内 容，但包括合同第九章（付款所需文件）和附件四的内容。MT-760通知函包含以下内容：A.本保函只对合同#XYZ有效；B.买方银行在银行保函到期时有足额的资金；C.卖方必须按合同#XYZ规定完成交货并按合同第九章和附件四规定提供全部付款文件。3． 买方银行/联系行将保函正本存放在其银行开立的安全帐户中。

4． 买方银行/联系行只需要将保函的安全收据和正本保函的复印件提供给卖方或卖方银行。总之，开证行（买方银行）既是合同的第一付款责任人，也是合同“第三方委托人”，从中起到保护买卖双方的作用。保函注明“无条件的，不可撤消的，保兑的，全款的”是根据ICC458保护卖方在保函到期前能收到全额货款，但是在保函到期前，卖方没有完成合同所规定的相关条款，即MT760通知函中根据ICC500所规定的相关条款，卖方是索取不到任何货款的。SKA/SKR又分别进一步保护了买方和卖方。

MT799：是一种信用证的格式,MT799(银行资金证明)是带密押的自由报文格式,内容主要是对信用证相关的说明.MT799是自由格式，可用于修改信用证的电文.MT799是自由格式电报，是因为前面开证的时候因为银行的错误，所以信用证需要修改，这样的修改，一般银行就发一个799，我们叫更正电报，所以受益人不必支付额外的通知费，开证人也不用支付修改费。但如果因为开证人的原因而修改信用证，则银行发一个700或者701，作为信用证修改件，开证人就要修改费，受益人就要出通知费了。

CIF:到岸价格 FOB:离岸价格

LOI格式：LOI 采购意向书格式

LETTER OF INTENT(LOI)

We,______________________, hereby that we are ready willing and able under the act of perjury to purchase the following commodity as specified below and that funding is available.我们，______________________，在此，我们准备好了愿意并且能够依据伪证法购买下列商品和资金是可用的

1、PRODUCT: 产品

2、SPECIFICATIONS: 规格

3、QUANTITY: 数量

4、DESTINATION PORT: 目的端口

5、DELIVERY TERMS: 交货条件

6、SIZE OF SHIPMENT: 装运的大小

7、PACKING: 包装

8、DISCHARGE RATE IN PORT DESTINATION: 在目的港卸货率

9、TERMS OF PAYMENT: 付款条件：

10、PERFORMANCE BOND: 履约保证金：

11、BANK COORDINATES: 银行坐标：

12、TARGET PRICE: 目标价格：

13、COMPANY DETAILS：公司详情