HND國際貿易融資

HND國際貿易融資★Othercontractsinvolvedintheinternationaltrade◆acarriagecontractwithcarriertotransportgoodsfromseller’scountrytobuyer’scountryBuyerSellerCarrierContinuedtoarrangeshipmentContinuedThebuyerarrangespaymentthroughbankBuyerArrangepaymentthroughitsBankTransfermoneyorforeignexchangetoSeller’sBankPaytoSellerThebuyerarrangepaymentofforeignexchangethroughbankingsystemtosellerFormofexportcontract★Contractofthiskindisconcludedonthebasisofaninformalexchangeofmessage,e.g.-telephoneconversation-fax-e-mail-letters,etc.★Often,exportersendsimporteraproformainvoiceindicatingdetailsofthegoodsandunitpricesbeforetheconclusionContractofSale★Thebuyerandsellermustagreeonthegoodstobesoldandthepricetobepaidand◆whichcourtorarbitrationsystemhasjurisdictiontohearanyclaimsintheeventofadispute◆howthegoodsaretobedelivered◆themethodofpayment◆thetimeperiodfordeliveryLawandDispute★Applyingthelawofthecountrymostcloselyconnectedwiththecontract★Tradetermapplicabletocontractindicates★thereisnointernationallawoftrade-thepointwhererisktransfersfromsellertobuyer-thepointwherechargestransferfromsellertobuyer-thepointwhereresponsibilityoforganizingtransportationtransfersfromsellertobuyer★ThemostcommonmethodofcoveringmostofthesetermsisbyIncorporatingInternationalcommercialterms(INCOTERMS)ortradeterms.★Tradetermsarethecontractclausesthatspecify:-whoisresponsiblefororganizingtransport?SellerOrBuyercarrierOnlythosewithtransportingvehiclecouldbenamed“carrier”-whoistoinsurethegoodsintransit?SellerGotobuytransportinsuranceatInsurancecompanyorBuyerGenerallyspeaking,thepartywithlowerinsurancepricewouldtakeoverthework.-whobearstheriskoflossordamagetogoods?Crash!Whoshouldgotoinsurancecompanytoclaimforthedamage?SellerorBuyerclaimInsurancecompanyclaimSo,weneedapointofplaceforrisktransfer.Itmaybe;Seller’spremisesPortofloadingTherailofshipatportofloadingOndeckofshipatportofdischargeAtthefrontoftwocountriesetc.Thispointistheboundaryofduty.Ifgoodsaredamagedonseller’sside,sellerisresponsibleforclaiminglossatinsurancecompany.Ifitisonbuyer’sside,itisbuyer’sdutytodoso.Whereistheplaceatwhichsellerhandsgoodsovertobuyer?BuyertakeupgoodsatSeller’spremisesBuyertakeupgoodsatPortofloadingBuyertakeupgoodsontheshipofportofloadingBuyertakeupgoodsontheshipofportofdischargeetc.Howisthetransportationcostsharedbetweensellerandbuyer?SellerisinchargeofdeliveringthegoodsOndeckofshipatportofloadingSellerisinchargeofdeliveringthegoodsBuyer’spremisesSellerpaysforloadingtruck,carriagefeetotoportofloading,exportclearance,harborchargesandloadinggoodsontoship.Sellerpaysforallthechargesincurredinthedelivery,includingcarriagefeeswithinexportingcountry,harborandcustomsclearancechargesofbothimportingandexportingcountry,loadingandunloadingcharges,insurancepremiumandcarriagefeeswithinbuyer’scountry,etc.SellerisinchargeofdeliveringthegoodstothefrontoftwocountriesSellerisinchargeofdeliveringthegoodsOndeckofshipatportofdischargeSeller’sdeliverycostincludescarryinggoodstothefrontofthecountry,customsclearanceinexportingcountryandinsurancewithinexportingcountry,etc.Seller’sdeliverycostincludestransportinggoodstoimportingcountry(excludingunloadingcost),insuranceconcernedandcustomsclearanceinexportingcountry,etc.Thosenotmentionedshouldbebornebybuyer.Let’ssummarize.TheINCOTERMSmakesstipulationsonthefollowings:1.Thepointofplaceatwhichchargestransferfromsellertobuyer.2.Thepointofplaceatwhichrisktransferfromsellertobuyer.3.Thepointofplaceatwhichsellerdelivergoodstobuyerandbuyerorganizestransportationfornextpartofjourney.Theyareconcerningwithdeliveryofgoodsfromsellertobuyer.INCOTERMStellsusaboutthem.INCOTERMSThreelettersabbreviationsimplifiesnegotiationprocesssameunderstandingofthecontentsIncotermspublishedbyICCismostauthoritative,thestandardexplanationGiveslegaleffecttoIncotermsbyIncorporatingtheminsalesagreementShouldrefertothefulleffectofIncoterms1990or2000,ICCPublicationTherearecurrently13Incotermsinuseandtheyarecategorisedinfourgroups,designatedbythefirstletteroftheterm(acronym),asfollows:GroupE-DepartureGroupF-MainCarriageNotPaidBySellerGroupC-MainCarriagePaidBySellerGroupD-ArrivalGroupE-DepartureUnderEXWtheSellerminimizestheriskbyonlymakingthegoodsavailableathisownpremises.EXW–ExWorks(...namedplace)EXWrepresentsseller’sminimuminvolvementandthemaximuminvolvementofthebuyerinthearrangementofthetransportationofthegoodsfromseller’spremises(factory,warehouseetc.)Table1.ObligationsundertheEXWterm(B=Buyer)

BMaincarriage/freight

BLoadingtothemaincarrierandportchargesB

PaymentofcustomschargesandtaxesinChinaB

ExportcustomsclearanceBInlandfreightinChina;deliverytothecarrierorfrontierBCargo(marine)insuranceSuppose,ChinaisexporterBOthercostsandrisksinBuyer'scountryBInlandfreightinBuyer'scountry

BPaymentofcustomsdutiesandtaxesinBuyer'scountry

BCustomsclearanceinBuyer'scountryBUnloadingfromthemaincarrierandportchargesWhenEXWisused,youshouldrememberthat:TheexportofthegoodsisNOTguaranteedandthebuyermay,forexample,keepthegoodsinChinaand/orre-sellittoathirdparty.貨物可能不運出中國Theactualpointofmanufacturemightwellvaryfromtheplacewhereselleroperateseller’scommercialundertaking.Itiscommonthatsellerwouldloadthegoodsonatruckwithoutchargingaloadingfee,althoughunderEXWthebuyerisresponsiblefortheloadingcosts.GroupF-MainCarriageNotPaidBySellerUnderFTermstheSellerarrangesandpaysforthepre-carriageinthecountryofexport.FCA-FreeCarrier交貨承運人(...namedplace)FCArequiressellertotakeresponsibilityforallrisksandcostsuntilthegoodsaredeliveredtothenamedplaceandcollectedbythecarriernominatedbythebuyer.UnderFCAsellerareresponsiblefortheexportcustomsclearance.UnderFCAthecarriermayberesponsibleforcollectingthegoodsfromseller’spremisesorsellermayberesponsiblefordeliveringgoodstothecarrier,dependentonagreedconditions.Ifseller’spremisesarethe“namedplace”,sellermustloadthegoodsontothetruck;otherwise,thebuyerisresponsibleforloadingthegoods.FAS-FreeAlongsideShip(...namedportofshipment)－裝運港UnderFAS(formerlyknownasFOW–FreeOnWharf(Incoterms1990)),sellermustdeliverthegoodstothenamedportandplacethemalongsidetheship.Sellerareresponsiblefortheexportcustomsclearanceandthebuyer-forloadingthegoodsontothevessel.

FOB-FreeOnBoard(...namedportofshipment)FOBisoneofthemostcommontermsusedininternationaltrade.UnderFOBsellerareresponsiblefordeliveringgoodstothenamedport,exportcustomsclearanceandloadingthemontothevessel.InIncotermsthepointoftransferofresponsibilityunderFOBisdescribedasthepoint“whenthegoodspasstheship’srail”(Table6).Literally,thatmeansthatifduringtheloadingontotheship,thegoodswouldfallonthewharforintothewater,sellerareresponsibleforlosses,butifthegoodsfallonthedeckoftheship,thelossesarethebuyer’sresponsibility.Table2.ObligationsundertheFTerms(S=Seller,B=Buyer)(nextpage)FCAFASFOBInlandfreightinChina;deliverytothecarrierorfrontierSSSExportcustomsclearanceSSSPaymentofcustomschargesandtaxesinChina

SSSLoadingtothemaincarrierandportchargesSBSMaincarriage/freightBBBCargo(marine)insuranceBBBUnloadingfromthemaincarrierandportcharges

BBBCustomsclearanceinBuyer'scountryBBBPayingcustomsduties/taxesinBuyer'scountryBBBInlandfreightinBuyer'scountryBBBOthercostsandrisksinBuyer'scountryBBBWhenFTermsareused,sellershouldrememberthat:FASandFOBaremono-modaltermsandcanonlybeusedwhenthemaincarriageisbyseafreight(Table5).單一運輸方式術語，只能用于海運Theterm“FOBCanberra”,meaningthedeliveryofthegoodsonboardtheplane,isincorrect.UnderFOBsellerareresponsibleforhandling,loading,stowageandotherportcharges,whileunderFCA,thesechargesareforthebuyer'saccount.GroupC-MainCarriagePaidBySellerUnderCTermstheSellerarrangesandpaysforthemaincarriagebutwithoutassumingtheriskofthemaincarriage.–不承擔貨物損失主要風險CFR-CostandFreight(...namedportofdestination)－海運CFRisformerlyknownasC&Fand/orCAF(Incoterms1990).UnderCFR,sellerareresponsibleforexportcustomsclearance,deliveringthegoodstothenamedportofdestinationandunloadinggoodsfromtheship,includingallportcharges.出口報關主要運輸費用，卸貨費，所有的港口費用CIF-Cost,InsuranceandFreight(...namedportofdestination)－海運CIFisverysimilartoCFRwiththeadditionofinsurancetoseller’sresponsibilities.賣方負責運輸保險CPT-CarriagePaidTo(...namedplaceofdestination)不僅僅限制海運CPTrepresentsseller’sresponsibilitiestodeliverthegoodstoanyplacenominatedbythebuyerinthecountryofdestination.買方國內指定地點Althoughsellerisresponsibleforinlandfreightinthebuyer’scountry,thebuyerisresponsiblefortheimportcustomsclearanceandallduties,taxesandothercostsinthecountryofdestination.

高速費用賣方負責買方國國內運輸，但是買方需要負責進口報關，關稅，稅收，與其他成本CIP-Carriage&InsurancePaidto(...namedplaceofdestination)CIPisverysimilartoCPTwiththeadditionofinsurancetoyourresponsibilities.seller負責貨物運輸保險Table3.ObligationsundertheCTerms(S=Seller,B=Buyer)CFRCIFCPTCIPInlandfreightinChina;deliverytocarrier/frontierSSSSExportcustomsclearance

SSSSPaymentofcustomschargesandtaxesinChinaSSSSLoadingtothemaincarrierandportchargesSSSSMaincarriage/freight主要運輸費用SSSSCargo(marine)insurance貨物保險BSBSUnloadingfromthemaincarrierandportchargesBBBBCustomsclearanceinBuyer'scountryBBBBPaymentofcustomsduty/taxinBuyer'scountryBBBBInlandfreightinBuyer‘scountry買方國的內陸運輸BBSSOthercostsandrisksinBuyer'scountry

BBBBCFRandCIFaremono-modaltermsandcanonlybeusedwhenthemaincarriageisbyseafreight僅能海運Itisacommonmistakewhen,undertheseterms,theplacelocatedinamiddleofcontinentisnamedasaportofdestination.Terms“CFRVienna”and/or“CIFMoscow”areincorrectterms.錯誤－錯填內陸城市CIFandCIParetheonlytwoterms,underwhichselleriscompulsorilyresponsibleforinsurance.賣方負責承擔運輸保險

Underallotherterms,buyerconsidersinsuranceasanoptionalresponsibility.CTermsarequitedifferentfromotherIncoterms.Theyaretheonlytermswhenthepointoftransferringcostsresponsibilitiesandthepointoftransferringrisksaresegregated.C組費用轉移點與風險轉移點不同Inotherwords,althoughsellerisresponsibleforcostsuntilthegoodsarrivetothenamedportorplaceofdestination,therisksshifttothebuyerattheportofloadingorevenearlier,whenthegoodsaredeliveredtothecarrier(Table6).CPT－CIP運輸轉移風險Ifitwasagreedthatthecarrieriscollectingthegoodsfromseller’spremisesthenriskstransfertothebuyeratthatpoint.賣方工廠裝貨，風險轉移點是賣方工廠Fromtheseperspectives,theCTermsaremuchmorebeneficialforsellerthanforbuyer,assellerselectthecarrierandcontrolthecostsandtimingofthemaincarriagewithoutundertakinganyrisks,whilethebuyertakesallrisksforaperiodofmaincarriageduringwhichbuyerhasnomeansofcontrollingorlimitingthoserisks.C組對賣方更有力，因為賣方負責挑選承運人，并且可以控制成本與運輸時間，同時不承擔任何風險，相反，買方負責主要運輸期間的所有風險，同時無法控制運輸時間以及相關風險－承運人－賣方GroupD–Arrival目的國交貨UnderDTermstheSeller’scost/riskismaximisedbecausehemusttakethegoodsavailableuponarrivalattheagreeddestination.賣方風險最大，成本高DAF-DeliveredAtFrontier(...namedplace)DAFisamono-modal(landonly)term.邊境交貨－陸運DES-DeliveredExShip(...namedportofdestination)目的港船上交貨－只能海運DESbymeaningandcostsresponsibilitiesinvolvedisverysimilartoCFR.賣方費用承擔與CFR相似However,unlikeCFR,underDESsellerundertakesallrisksuntilthegoodsarriveatthenamedportofdestination.買方承擔到港前所有風險DEQ-DeliveredExQuay(...namedportofdestination)目的港碼頭交貨UnderDEQ,sellermustnotonlydelivergoodstothenamedportofdestination,butalsounloadthemandplaceonthewharf(quay).卸貨－賣方負責運輸?shù)礁劭贒DU-DeliveredDutyUnpaid(...namedplaceofdestination)未完稅交貨DDUbymeaningandcostsresponsibilitiesinvolvedisverysimilartoCPT.SimilartothecomparisonbetweenDESandCFR,underDDUsellercarryoutallrisksuntilgoodsarriveatthenamedplaceofdestination.交到目的地的所有DDP-DeliveredDutyPaid(...namedplaceofdestination)完稅后交貨UnderDDPsellerisresponsibleforallcostsandrisksinvolvedindeliveringthegoodstoanamedplaceofdestination,importcustomsclearanceandotherpaymentsofdomesticdutiesinthebuyer‘scountry.同時seller承擔買方國內關稅報關Literally,sellerprovides“door-to-door”deliveryandbeartheentireriskoflossuntilgoodsaredeliveredtobuyer’spremises.DESDEQDDUDDPInlandfreightinChina;deliverytocarrier/frontierSSSSExportcustomsclearanceSSSSPaymentofcustomschargesandtaxesinChinaSSSSLoadingtothemaincarrierandportchargesSSSSMaincarriage/freightSSSSCargo(marine)insuranceBBSSUnloadingfromthemaincarrierandportchargesBSSSCustomsclearanceinBuyer'scountryBBBSPaymentofcustomsdutiesandtaxesinBuyer'scountryBBBSInlandfreightinBuyer'scountryBBSSOthercostsandrisksinBuyer'scountryBBSSDESandDEQaremono-modaltermsandcanonlybeusedwhenthemaincarriageisbyseafreight.ApplicableIncotermsinDifferentModesofTransportationCertainIncotermsaremulti-modalandothersarerestrictedtomoveswherethemaincarriageisbyseaorlandtransportonly.AcommonmistakeintradenegotiationsisselectingtheIncoterm,whichisinappropriatefortheagreedmeanoftransport.Thetermsmustbeusedforthecorrectformoftransportiftheyaretoofferanyprotectiontoyouortothebuyer.ApplicableIncotermsinDifferentModesofTransportation（nextpage)適用于不同運輸方式的貿易術語ByairByroadByrailByseaEXWyesyesyesyesFCAyesyesyesyesFASyesFOByesCFRyesCIFyesCPTyesyesyesyesCIPyesyesyesyesDAFyesyesDESyesDEQyesDDUyesyesyesyesDDPyesyesyesyesTransferofRisksIncotermsnotonlydescribesellerandbuyer’sobligationsandspecifythepointwhentheresponsibilitiesforthetransportationcostsshiftfromsellertobuyer,butalsonominatethepointwhentherisksassociatedwithtransportationtransferfromsellertothebuyer(Table6).ThisisoneofthemostimportantissuesyouhavetorememberwhennegotiatingIncoterms.Table6.TransferofRisksEXWWhenthegoodsareatthedisposalofthebuyerFCAWhengoodsdeliveredtocarrieratthenamedplaceFASWhenthegoodshavebeenplacedalongsidetheshipFOBWhenthegoodspasstheship’srailCFRWhenthegoodspasstheship’srailCIFWhenthegoodspasstheship’srailCPTWhenthegoodshavebeendeliveredtothecarrierCIPWhenthegoodshavebeendeliveredtothecarrierDAFWhenthegoodshavebeendeliveredtothecarrierDESWhengoodsareplacedatthedisposalofbuyeronboardtheshipDEQWhengoodsareplacedatthedisposalofbuyeronthequayDDUWhenthegoodsareplacedatthedisposalofthebuyerDDPWhenthegoodsareplacedatthedisposalofthebuyerSelectingtheIncotermIntradenegotiation,documentation,contracts,etc.,allIncotermsmustbeexpressedbytheappropriatethree-lettercodeandincludethenamingofaphysicalplaceofhandover.Youshouldalsousetheexpression“Incoterms2000”toconcludetheterm,therebyclearlyindicatingIncoterms2000asthesourceofreferencefordefinition.e.g.USD100PERTON“CIFHamburgIncoterms2000”.Threecomponents“IncotermswillnotapplyunlessincorporatedintothetradecontractbyclearlyspecifyingthatthecontractisgovernedbyIncoterms2000”.Incotermsmaybeaddedtoormodifiedsoastoincorporateyourandthebuyerspecificneeds,providedthatsuchmodificationdoesnotcontradictthebasicINCOTERMitself.◆FOBstowed

賣方理倉◆CFREXship’shold◆CFRLinerterms◆CFRLanded賣方卸貨費用◆CIFLinerterms◆CIFFloat，海運途中完成etc.Forexample,ifinadditiontotheEXW,itwasagreedthatyouareresponsibleforloadingthegoodsonthetruck,youshouldincludethefollowingwordinginthecontract–“EXWMilduraloadedontruckIncoterms2000”.Itisveryimportanttoconsiderallaspects,includingobligations,transferofcostsandtransferofrisks,whennegotiatingtheIncoterms.TermsCFRandDES,forexample,havethesamepointoftransferofcosts.However,risksunderCFRtransfertothebuyerwhengoodspasstheship’srailintheportofloading,andunderDES–whengoodsareplacedatthedisposalofbuyeronboardtheshipintheportofdestination.Inotherwords,underDESallrisksareplacedwithselleruntilthegoodsarriveatthenamedport,whileunderCFRsellerarenotresponsibleforlossesaftergoodsareloadedontheshipinexportingcountry.CFR風險轉移比DES早Avoid,whereverpossible,dealingunderIncoterms,suchasDEQandDDP,thatwouldholdsellerresponsiblefortheimportcustomsclearance,paymentofimportcustomsdutiesandtaxesand/oranyothercostsandrisksatthebuyer'scountry.SellersshouldtrytoavoidthemPayment,ownershipanddelivery★Incotermsdealsessentiallywithquestionsofriskingoodsandresponsibilityfortheircarriage,notdirectlydeterminewhenpaymentistobemadeorwhenownershipingoodsistopassfromsellertobuyer

貨物運輸風險責任，沒有直接涉及付款時間★Internationalpaymentmustbemadethroughbanksengaginginforeignexchangedealings.★Buyermustsignanothercontractwithbanktoeffectpaymenttoselleraccordingtocontract★MethodofpaymentshouldbedeterminedbybuyerandsellerintheircontractMethodofPaymentAdvancepayment★BuyermakespaymenttoasellerbeforegoodsareshippedSellerBuyerPaymentShipgoodsOpenaccount★Sellerdispatchesgoodstobuyer,andthensendsimporteraninvoice(andotherdocuments)forpaymentattheendofanagreedperiod.SellerShipgoodsBuyerPayment★Buyerpaysthroughbankbyfollowingmeans:-TelegraphicTransfer(T/T,SWIFT,etc.),fastandexpensive電匯-MailTransfer(M/T),slowandcheap信匯-DemandDraft(D/D)票匯,slowandeasytobenegotiatedFlowchartofinternationalbanktransferBuyer1Applyandbuyforeignexchanges&paychargesRemittingBank2M/Trept.3PO+BTbyM/TorT/T4M/TorT/Tadv.Seller5Rept.6PayPayingBank7DebitorcreditAdvice借記貸記報單PO=PaymentOrderwiththenameandadd.ofbeneficiary匯款指示BT=BankTransferadvisinghowmoneyistransferredfromremittingbanktopayingbank銀行劃撥指示W(wǎng)ithsignatureortest