Incoterms 2010 國際貿(mào)易術(shù)語解釋通則2010.docx

ForewordBy Rajat Gupta, ICC ChairmanThe global economy has given business broader access than ever before to markets all over the world. Goods are sold in more countries，in large quantities, and in greater variety. But as the volume and complexity of global sales increase, so do possibilities for misunderstandings and costly disputes when sale contracts are not adequately drafted. The Incoterms rules, the ICC rules on the use of domestic and international trade terms, facilitate the conduct of global trade. Reference to an Incoterms 2010 rule in a sale contract clearly defines the parties respective obligations and reduces the risk of legal complications. Since the creation of the Incoterms rules by ICC in 1936, this globally accepted contractual standard has been regularly updated to keep pace with the development of international trade. The Incoterms 2010 rules take account of the continued spread of customs-free zones, the increased use of electronic communications in business transactions, heightened concern about security in the movement of goods and consolidates in transport practices. Incoterms2010 updates and consolidates the delivered rules, reducing the total number of rules from 13 to 11, and offers a simpler and clearer presentation of all the rules. Incoterms 2010 is also the first version of the Incoterms rules to make all references to buyers and sellers gender-neutral. The broad expertise of ICCs Commission on Commercial Law and Practice, whose membership is drawn from all parts of the world and all trade sectors, ensures that the Incoterms 2010 rules respond to business needs everywhere defines the parties respective obligations and reduces the risk of legal complications. ICC would like to express its gratitude to the members of the Commission, chaired by Fabio Bortolotti (Italy), to the Drafting Group, which comprised Charles Debattista (Co-Chair, France), Jens Bredow (Germany), Johnny Herre (Sweden), David Lwee (UK), Lauri Railas (Finland), Frank Reynolds (US),and Miroslav Subert (Szech Republic), and to Asko Raty (Finland) for assistance with the images depicting the 11 rules.INTRODUCTIONThe Incoterms rules explain a set of three-letter trade terms reflecting business-to-business practice in contracts for the sale of goods. The Incoterms rules describe mainly the tasks, costs and risks involved in the delivery of goods from sellers to buyers.How to use the Incoterms 2010 rules1. Incorporate the Incoterms 2010 rules into your contract of saleIf you want the Incoterms 2010 rules to apply to your contract, you should make this clear in the contract, through such words as, “the chosen Incoterms rule including the named place, followed by Incoterms 2010”.2. Choose the appropriate Incoterms ruleThe chosen Incoterms rule needs to be appropriate to the goods, to the means of their transport, and above all to whether the parties intend to put additional obligations, for example such as the obligation to organize carriage or insurance, on the seller or on the buyer. The Guidance Note to each Incoterms rule contains information that is particularly helpful when making this choice. Whichever Incoterms rule is chosen, the parties should be aware the interpretation of their contract may well be influenced by customs particular to the port or place being used.3. Specify your place or port as precisely as possibleThe chosen Incoterms rule can work only if the parties name a place or port, and will work best if the parties specify the place or port as precisely as possible.A good example of such precision would be:：“FCA 38 Cours Albert 1er, Paris, France Incoterms 2010”.Under the Incoterms rule Ex Works(EXW), Free Carrier(FCA), Delivered at Terminal(DAT), Delivered at Place(DAP), Delivered Duty Paid(DDP), Free Alongside Ship(FAS), and Free on Board(FOB), the named place is the place where delivery takes place and where risk passes from the seller to the buyer.Under the Incoterms rule Carriage Paid to (CPT),Carriage and Insurance Paid to(CIP), Cost and Freight(CFR) Cost, Insurance and Freight(CIF), The named place differs from the place of delivery. Under these four Incoterms rules, the named place is the place of destination to which carriage is paid.Indications as to place or destination can helpfully be further specified by stating a precise point in that place or destination in order to avoid doubt or argument.4. Remember that Incoterms rules do not give you a complete contract of saleIncoterms rules do say which party to the sale contract has the obligation to make carriage or insurance arrangements, when the seller delivers the goods to the buyer, and which costs each party is responsible for.Incoterms rules, however, say nothing about the price to be paid or the method of its payment. Neither do they deal with the transfer of ownership of the goods, or the consequences of a breach of contract. These matters are normally dealt with through express terms in the contract of sale or in the law governing that contract. The parties should be aware that mandatory local law may override any aspect of the sale contract, including the chosen Incoterms rules.Main features of the Incoterm2010 rules1. Two new Incoterms ruls DAT and DAP have replaced the Incoterms 2000 rules DAF, DES DEQ and DDU.The number of Incoterms rules has been reduced from 13 to 11. This has been achieved by substituting two rules that may be used irrespective of the agreed mode of transport DAT, Delivered at Terminal, and DAP, Delivered at Place for the Incoterms 2000 rules DAF, DES, DEQ and DDU.Under both new rules, delivery occurs at a named destination: in DAT, at the buyers disposal unloaded from the arriving vehicle (as under the former DEQ rule); in DAP, likewise at the buyers disposal, but ready for unloading (as under the former DAF, DES and DDU rules).The new rules make the Incoterms 2000 rules DES and DEQ superfluous. The named terminal in DAT may well be in a port, and DAT can therefore safely be used in cases where the Incoterms 2000 rule DEQ once was. Likewise, the arriving “vehicle” under DAP may well be a ship and the named place of destination may well be a port: consequently, DAP can safely be used in cases where the Incoterms 2000 rule DES once was. These new rules, like their predecessors, are “delivered”, with the seller bearing all the costs (other than those related to import clearance, where applicable) and risks involved in bringing the goods to the named place of destination.2. Classification of the 11 Incoterms 2010 rulesThe 11 Incoterms 2010 rules are presented in two distinct classes：RULES FOR ANY MODE OR MODES OFTRANSPOTREXW EX WORKSFCA FREE CARRIERCPT CARRIAGE PAID TOCIP CARRIAGE AND INSURANCE PAID TODAT DELIVERED AT TERMINALDAP DELIVERED AT PLACEDDP DELIVERED DUTY PAIDRULES FOR SEA AND INLAND WATERWAY TRANSPORTFASFREE ALONGSIDE SHIPFOBFREE ON BOARDCFRCOST AND FREIGHTCIF COST INSURANCE AND FREIGHTThe first class includes the seven Incoterms 2010 rules that can be used irrespective of the mode of transport selected and irrespective of whether one or more than one mode of transport is employed. EXW, FCA, CPT, CIP, DAT, DAP and DDP belong to this class. They can be used even when there is no maritime transport at all. It is important to remember, however, that these rules can be used in cases where a ship is used for part of the carriage.In the second class of Incoterms 2010 rules, the point of delivery and the place to which the goods are carried to the buyer are both ports, hence the label “sea and inland waterway” rules. FAS, FOB, CFR and CIF belong to this class. Under the last three Incoterms rules, all mention of the ships rail as the point of delivery has been omitted in preference for the goods being delivered when they are “on board” the vessel. This more closely reflects modern commercial reality and avoids the rather dated image of the risk swinging to and fro across an imaginary perpendicular line.3. Rules for domestic and international tradeIncoterms rules have traditionally been used in international sale contracts where goods pass across national boarders. In various areas of the world, however, trade blocs, like the European Union, have made border formalities between different countries less significant. Consequently, the subtitle of the Incoterms 2010 rules formally recognize that they are available for application to both international and domestic sale contracts. As a result, the Incoterms 2010 rules clearly state in a number of places that the obligation to comply with export/import formalities exists only where applicable.Two developments have persuaded ICC that a movement in this direction is timely. Firstly, traders commonly use Incoterms rules for purely domestic sale contract. The second reason is the greater willingness in the Unites States to use Incoterm rules in domestic trade rather than the former Uniform Commercial Code shipment and delivery terms.4. Guidance NotesBefore each Incoterms 2010 rule you will find a Guidance Note. The Guidance Notes explain the fundamentals of each Incoterms rule, such as when it should be used, when risk passes, and how costs are allocated between seller and buyer. The Guidance Notes are not part of the actual Incoterms 2010 rules, but are intended to help the user accurately and efficiently steer towards the appropriate Incoterms rule for a particular transaction.5. Electronic communicationPrevious versions of Incoterms rules have specified those documents that could be replaced by EDI messages. Articles A1/B1 of the Incoterms 2010 rules, however, now give electronic means of communication the same effect as paper communication, as long as the parties so agree or where customary. This formulation facilitates the evolution of new electronic procedures throughout the lifetime of the Incoterms 2010 rules.6. Insurance coverThe Incoterms 2010 rules are the first version of the Incoterms rules since the version of the Institute Cargo Clauses and take account of alterations made to those clauses. The Incoterms 2010 rules place information duties relating to insurance in articles A3/B3, which deal with contracts of carriage and insurance. These provisions have been moved from the more generic found in article A10/B10 of the Incoterms 2000 rules.The language in articles A2/B3 relating to insurance has also been altered with a view to clarifying the parties obligations in this regard.7. Security-related Clearances and information required for such clearancesThere is heightened concern nowadays about security in the movement of goods, requiring verification that the goods do not pose a threat to life or property for reasons other than their inherent nature.Therefore, the Incoterms 2010 rules have allocated obligations between the buyer and seller to obtain or to render assistance in obtaining security-related clearances, such as chain-of-custody information, in articles A2/B2 and A10/B10 of various Incoterms rules.8. Terminal handling chargesUnder Incoterms rules CPT, CIP, CFR, CIF, DAT, DAP, and DDP, the seller must make arrangements for the carriage of the goods to the agreed destination. While the freight is paid by the seller, it is actually paid for by the buyer as freight costs are normally included by the seller in the total selling price. The carriage costs will sometimes include the costs of handling and moving the goods within port or container terminal facilities and the carrier or terminal operator may well charge these costs to the buyer who receives the goods. In these circumstances, the buyer will want to avoid paying for the same service twice: once to the seller as part of the total selling price and once independently to the carrier or the terminal operator. The Incoterms 2010 rules seek to avoid this happening by clearly allocating such costs in articles A6/B6 of the relevant Incoterms rules.9. String salesIn the sale of commodities, as opposed to the sale of manufactured goods, cargo is frequently sold several times during transit “down a string” when this happens, a seller in the middle of the string dont have to ship the goods because these have already been shipped by the first seller in the string. The seller in the middle of the string therefore performs its obligations towards its buyer not by shipping the goods, but by “procuring” goods that have been shipped. For clarification purposes, Incoterms 2010 rules include the obligation to “procure goods shipped” as an alternative to the obligation to ship goods in the relevant Incoterms rules.前言國際商會主席 Rajat Gupta全球經(jīng)濟一體化使得商業(yè)通向世界各地市場的途徑空前寬廣。各種各樣的貨物被銷售到世界各地。然而，隨著全球貿(mào)易數(shù)額的增加和貿(mào)易復雜性的加強，因貿(mào)易合同起草不恰當而帶來的誤解和高代價爭端也可能隨之增加。 國際貿(mào)易術(shù)語解釋通則，國際商會規(guī)則在國內(nèi)和國際貿(mào)易用語的使用促進了全球貿(mào)易的進行。在貿(mào)易合同中引用國際貿(mào)易術(shù)語解釋通則 2010 可明確界定各方義務并降低法律糾紛產(chǎn)生的風險。 自從1936年國際商會制定出國際貿(mào)易術(shù)語解釋通則之后，此項在全球范圍內(nèi)被采用的合同標準就經(jīng)常性地更新?lián)Q代，與國際貿(mào)易的發(fā)展步調(diào)一致。國際貿(mào)易術(shù)語解釋通則2010考慮了免稅貿(mào)易區(qū)的不斷增加，電子溝通在商務中的不斷增多，以及被更加重視的貨物運輸中的安全和變化等問題。國際貿(mào)易術(shù)語解釋通 則2010更新并加強了交貨規(guī)則，將規(guī)則總量從13條減少到了11條，并且使得所有規(guī)則的表述更加簡潔明確。國際貿(mào)易術(shù)語解釋通則2010同時也是第一個使得所有在買賣雙方中的適用保持中立的第一個國際貿(mào)易術(shù)語解釋版本。 國際商會的商法和實踐委員會成員來自世界各地和多個貿(mào)易部門，該委員會廣泛的專業(yè)技能確保了國際貿(mào)易術(shù)語解釋通則2010與各地的商貿(mào)需求相適應。國際商會向Fabio Bortolotti（意大利）的商法和實踐委員會的成員表示謝意，向由Charles Debattista（副組長，英國），Christoph Martin Radtke（副組長，法國），Jens Bredow （德國），Johnny Herre（瑞典），David Lwee（英國），Lauri Railas（芬蘭），F(xiàn)rank Reynold（美國），Miroslav Subert（捷克）組成的起草小組致謝，并且向?qū)?1條規(guī)則的表述給予幫助的Asko Raty（芬蘭）致謝。介紹Incoterms規(guī)則規(guī)定了一系列在貨物銷售商業(yè)合同實踐中使用的三字母系列貿(mào)易術(shù)語 Incoterms規(guī)則主要描述了貨物從賣方到買方運輸過程中涉及的責任，費用和風險的劃分。如何適用 Incoterms2010 規(guī)則1.把 Incoterms2010 規(guī)則應用到銷售合同中如果要使合同適用 Incoterms 規(guī)則 2010，應在合同中明確表明，例如：所選擇的 Incoterms 規(guī)則（含指定地點）適用 Incoterms規(guī)則 2010。2. 選擇適宜的 Incoterms 規(guī)則所選的 Incoterms 規(guī)則需要與貨物，采取的運輸方式相適宜，最重要的是合同雙方是否意欲添加額外的義務，例如將辦理運輸或保險的義務加于買方或賣方。每個貿(mào)易術(shù)語的指導性解釋中的信息對作出如此的決定非常有幫助。不論選用何種 Incoterms 規(guī)則，雙方應該意識到對合同的解釋會受到使用的港口或地址慣例影響。3.盡可能精準地描述你方地址或港口名稱只有當事人雙方選定特定的一個收貨地或港口時，所選術(shù)語才能發(fā)揮作用。地點或港口名稱越精準，Incoterms 規(guī)則越有效。以下精準描述就是一個很好的例子：FCA38 Cours Albert 1er，法國巴黎，2010通則在 Incoterms 規(guī)則下：EXW 工廠交貨（指定地點）FCA 貨交承運人(指定地點)”DAT 終點站交貨(指定目的地)DAP 地點交貨 (指定目的地)DDP 完稅后交貨(指定目的地)FAS 船邊交貨(指定裝運港)FOB 船上交貨(指定裝運港)此處所指地點為交貨地點，同時風險也從賣方轉(zhuǎn)移至買方。Incoterms 規(guī)則下CPT 運費付至（指定目的地）CIP 運費、保險費付至(指定目的地)CFR 成本加運費(指定目的港)CIF 成本、保險費 加運費(指定目的港)所指地點隨交貨地不同而不同。在這四條 Incoterms 規(guī)則下，所指地點為運費付至地。為了避免疑問和爭議，指定地點或目的地可以進一步闡述為一個精確的地點。4謹記 Incoterms 規(guī)則并沒有給當事人提供一份完整的銷售合同Incoterm 規(guī)則確有闡述銷售合同中當事人的特定義務，當賣方將貨物運至買方時，辦理運輸和保險義務的承擔。然而，Incoterms 并沒有任何關(guān)于付款價格或付款方式的規(guī)定，或是貨物所有權(quán)的轉(zhuǎn)移，違約的后果等。這些問題通常是通過銷售合同的明示條款和適用的法律條文來解決。當事人需要注意的是，當?shù)貜娭七m用的法律有可能優(yōu)先于銷售合同的內(nèi)容，包括所選擇的 Incoterms 規(guī)則。Incoterms2010 的主要特征1.兩個新的貿(mào)易術(shù)語，即 DAT 和 DAP 代替了原來Incoterms2000 的 DAF,DES,DEQ 和 DDU 術(shù)語。貿(mào)易術(shù)語的數(shù)量從原來的 13 個減少到 11 個。Incoterms2010 用兩個可以不顧及已議定的運輸模式的新術(shù)語DAT，目的地交貨和 DAP，指定地交貨代替了 Incoterms2000 中的 DAF,DES,SEQ 和 DDU術(shù)語。DAT 和 DAP 術(shù)語都規(guī)定需在指定地點交貨：在 DAT情況下，從運輸工具上卸下貨物交由買方處置（這和先前的 DEQ 術(shù)語一樣）；在 DAP 情況下同樣交由買方處置，但需做好卸貨的準備（這和先前的 DAF, DES和DDU 術(shù)語一樣）。新貿(mào)易術(shù)語的使用，使Incoterms 2000中的DES和DEQ成為多余。DAT的目的地可以是港口，因此DAT可以用于在Incoterms 2000下DEQ適用的情況。同樣的，DAP中運達貨物的交通工具可以是輪船，而目的地也可以是港口，因此DAP可以用于Incoterms2000下DES適用的情況。這兩個新的術(shù)語，和先前的幾個術(shù)語一樣，是由賣方承擔所有費用（除了與進口清算有關(guān)的費用）和貨物到達目的地前的風險。2. Incoterms2010 中 11 種貿(mào)易術(shù)語的分類Incoterms2010 11 種貿(mào)易術(shù)語目前被分為兩類：適用于任何運輸方式的術(shù)語：EXW 工廠交貨FCA 貨交承運人CPT 運費付至CIP 運費及保險費付至DAT 目的地交貨DAP 所在地交貨DDP 完稅后交貨適用于海上和內(nèi)陸水上運輸?shù)男g(shù)語：FAS船邊交貨FOB船上交貨CFR成本加運費CIF成本、保險費加運費第一種分類中的七種貿(mào)易術(shù)語不用考慮所選用運輸方式的種類。EXW,FCA,CPT,CIP,DAT,DAP 和 DDP 都屬于第一種分類。它們甚至可以運用于沒有海上運輸?shù)那闆r下。謹記只要運輸中一個部分運用過船只便可以適用此類術(shù)語。在第二類術(shù)語中，交貨點和把貨物送達買方的地點都是港口，所以只適用于“海上或內(nèi)陸水上運輸”。FAS,FOB,CFR 和 CIF 都屬于這一類。最后的三個術(shù)語，刪除了以越過船舷為交貨標準而代之以將貨物裝運上船。這更準確的反應了現(xiàn)代商業(yè)現(xiàn)實，避了以往風險圍繞船舷這條虛擬垂線來回搖擺。3.國內(nèi)貿(mào)易和國際貿(mào)易的規(guī)定傳統(tǒng)的 Incoterms 規(guī)則只在國際銷售合同中運用，此種交易貨物運輸都需跨越國界。在世界許多地區(qū)，商業(yè)集團如歐盟使得不同國家間的過關(guān)手續(xù)不再重要。所以，Incoterms2010 正式認可所有的貿(mào)易規(guī)則既可以適用于國內(nèi)交易也可以適用于國際交易。所以，Incoterms2010 在一些地方明確規(guī)定，只有在適當?shù)臅r候，才有義務遵從進口或者出口的手續(xù)。兩個新發(fā)展使得 ICC 相信向這個方向的改革是適宜的。首先，商人們普遍在國內(nèi)貿(mào)易合同使用Incoterms2010 規(guī)則。其次，比起先前提到的統(tǒng)一的商業(yè)規(guī)則中的運輸和交付術(shù)語，在國內(nèi)貿(mào)易中更多美國人愿意使用 Incoterms2010 中的術(shù)語。4引言在 Incoterms2010 的每條規(guī)則前面，都有一條引言。引言解釋每條貿(mào)易規(guī)則的基本內(nèi)容，比如說什么時候被運用到，什么時候風險轉(zhuǎn)移，還有費用在賣方和買方間是怎樣分配的等等。引言并不是 Incoterms2010的內(nèi)容，但是它們能幫助使用者更準確更有效率的針對特定的貿(mào)易運用合適的貿(mào)易條款。5.電子通信上一版本的 Incoterms 規(guī)則已經(jīng)確定了可以被電子數(shù)據(jù)交換信息替代的文件。然而 Incoterms規(guī)則 2010中的 A1/B1 賦予電子通信方式和紙質(zhì)通訊相同的效果，只要締約雙方同意或存在國際慣例。這一規(guī)定有利于促進 Incoterms規(guī)則 2010 中新的電子程序的演進。6.保險范圍Incoterms規(guī)則 2010 是協(xié)會貨物條款修訂以來的最新版國際貿(mào)易術(shù)語規(guī)則，并就對那些條款的變更做了考慮。Incoterms 規(guī)則 2010 把關(guān)系到保險的信息義務規(guī)定在 A3/B3，這涉及到運輸和保險合同。這些條款已經(jīng)從更為普通的國際貿(mào)易術(shù)語 2000 中 A10/B10的文章中刪除。為了明確締約雙方的義務，條款 A2/B3中涉及保險的行文也做了變化。7. 與安全有關(guān)的清關(guān)需要的信息現(xiàn)在人們高度關(guān)注貨物運輸中的安全問題，需要確認貨物不會對生命和財產(chǎn)有威脅，除了其自身固有的屬性。因此，Incoterms規(guī)則 2010 已經(jīng)在買家和賣家間分配了義務，在與安全有關(guān)的清關(guān)獲得或者提供幫助，例如在多種多樣的國際貿(mào)易術(shù)語中 A2/B2 和 A10/B10的監(jiān)管鏈相關(guān)信息。8. 終點站操作費在國際貿(mào)易術(shù)語 CPT，CIP，CIF，DAT，DAP 和 DDP項下，賣家必須做好安排使貨物到達指定目的地。雖然運費是由賣方支付的，但因為運費一般被賣方包含在銷售價格中所以實際上運費是由買方支付的。貨運費有時包括港口或集裝箱碼頭內(nèi)的理貨和運輸費用，承運人和終點站運營方也可能向收到貨物的買家收取這筆費用。在這種情況下，買家會想要避免對同一服務重復付費：一次付給賣家作為銷售價格中的一部分，一次單獨地付給承運人或者終點站運營方。Incoterms規(guī)則 2010在相關(guān)國際貿(mào)易術(shù)解釋規(guī)則的 A6/B6 條款明確的分配此項費用，力求避免重復付費。9. 連環(huán)合同與工業(yè)制成品的銷售不同，在農(nóng)礦產(chǎn)品的銷售中，貨物經(jīng)常在沿銷售鏈運轉(zhuǎn)過程中被頻繁銷售多次。這種情況下，在運輸中的賣家不用再運輸貨物，因為貨物已被第一個賣家裝船運輸了。中途的賣方通過接收貨物而非運輸貨物向買方履行義務。為明確起見，Incoterms 規(guī)則 2010 在相關(guān)規(guī)定中把提取已經(jīng)運輸?shù)纳唐返牧x務作為運輸商品義務的替換。RULES FOR ANY MODE OR MODES OFTRANSPORTVariants of Incoterms rulesSometimes the parties want to alter an Incoterms rules. The Incoterms 2010 rules do not prohibit such alteration, but there are dangers in so doing. In order to avoid any unwelcome surprises, the parties would need to make the intended effect of such alterations extremely clear in their contract. Thus, for example, if the allocation of costs in the Incoterms 2010 rules is altered in the contract, the parties should also clearly state whether they intend to vary the point at which the risk passes from seller to buyer.Status of this introductionThis introduction gives general information on the use and interpretation of the Incoterms 2010 rules, but does not form part of those rules.Explanation of terms used in the Incoterms 2010 rulesAs in the Incote