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EXW (insert named place of delivery)GUIDANCE NOTEThis 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) T he seller has no obligation to the buyer to load the goods, even though in practice the seller may be in abetter 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 obligationto provide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c) The buyer has limited obligations to provide to the seller any information regarding the export of the goods.However, the seller may need this information for, e.g., taxation or reporting purposes.EXW——工厂交货（……指定地点）本条规则与（当事人）所选择的运输模式无关，即便（当事人）选择多种运输模式，亦可适用该规则。
EXW (insert named place of delivery)GUIDANCE NOTEThis 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 a t 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 betterposition 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 i s 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 toprovide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c) The buyer has limited obligations to provide to the seller any information regarding the export of the goods. However,the seller may need this information for, e.g., taxation or reporting purposes.EXW——工厂交货（……指定地点）本条规则与（当事人）所选择的运输模式无关，即便（当事人）选择多种运输模式，亦可适用该规则。
INCOTERMS-2010-国际贸易术语INCOTERMS 2010《國際貿易術語解釋通則》（以下稱 Incoterms ）的宗旨是為國際貿易中最普遍使用的貿易術語提供一套解釋的國際規則，以避免因各國不同解釋而出現的不確定性，或至少在相當程度上減少這種不確定性。
合同雙方當事人之間互不瞭解對方國家的貿易習慣的情況時常出現。
這就會引起誤解、爭議、和訴訟，從而浪費時間和費用。
為解決這些問題，國際商會（ICC）於 1936 年首次公佈了一套解釋貿易術語的國際規則，名為 Incoterms 1936，隔幾年就會出個修訂版，目前最新的是第八版國貿條規 Incoterms 2010。
這些規則是因應當前國際貿易發展而制定。
The Incoterms rules or International Commercial terms are a series of pre-defined commercial terms published by the International Chamber of Commerce (ICC) widely used in international commercial transactions. A series of three-letter trade terms related to common sales practices, the Incoterms rules are intended primarily to clearly communicate the tasks, costs and risks associated with the transportation and delivery of goods. The Incoterms rules are accepted by governments, legal authorities and practitioners worldwide for the interpretation of most commonly used terms in international trade.海運和內陸河運適用的規則•FAS 船邊交貨•FOB 船上交貨•CFR 成本加運費•CIF 成本，保險費加運費通用的運輸規則•EXW 工廠交貨(...指定地點)•FCA 貨交承運人•CPT 運費付至...•CIP 運費和保險費付至...•DAT 在碼頭交貨•DAP 交貨地點•DDP 完稅後交貨注: 使用這個國際貿易術語通則時要加上地方。
INCOTERMS2010《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。
为解决这些问题，国际商会（ICC）於1936年首次公布了一套解释贸易术语的国际规则，名为Incoterms1936，隔几年就会出个修订版，目前最新的是第八版国贸条规Incoterms2010。
这些规则是因应当前国际贸易发展而制定。
TheIncotermsrulesorInternationalCommercialtermsareaseriesofpre-definedcommercialtermspublishedb∙∙∙∙∙∙∙∙∙∙∙注:使用这个国际贸易术语通则时要加上地方。
例如EXWYiwuChina,FOBShangHaiChinaEXW–ExWorks-(namedplaceofdelivery)工厂交货（......指定地点）Thebuyerbearsallcostsandrisksinvolvedintakingthegoodsfromtheseller'spremisestothedesireddestinatio n.Theseller'sobligationistomakethegoodsavailableathispremises(works,factory,warehouse).Thistermrepr esentsminimumobligationfortheseller.Thistermcanbeusedacrossallmodesoftransport.EXW是国际贸易术语之一，可以用在所有的交通工具。
EXW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。
EXW (insert named place of delivery)GUIDANCE NOTEThis 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 theagreed 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 positionto 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 provideonly 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, theseller may need this information for, e.g., taxation or reporting purposes.EXW——工厂交货（……指定地点）本条规则与（当事人）所选择的运输模式无关，即便（当事人）选择多种运输模式，亦可适用该规则。
EXW (insert named place of delivery)GUIDANCE NOTEThis 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 a t 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 betterposition 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 i s 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 toprovide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c) The buyer has limited obligations to provide to the seller any information regarding the export of the goods. However,the seller may need this information for, e.g., taxation or reporting purposes.EXW——工厂交货（……指定地点）本条规则与（当事人）所选择的运输模式无关，即便（当事人）选择多种运输模式，亦可适用该规则。
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 ICC's 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.前言国际商会主席Rajat Gupta全球经济一体化使得商业通向世界各地市场的途径空前宽广。
RULES FOR ANY MODE OR MODES OF TRANSPORT•EXW Ex Works“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.•FCA Free Carrier“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 na med 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.•CPT Carriage Paid To“Carriage Paid To” means that the seller delivers the goods to th e carrier or another person nominated by the seller at an agreed place (if any such place is agreed between 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.•CIP Carriage And Insurance Paid To“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 parties) and that the seller must contract for an 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.”•DAT Delivered At Terminal“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 a 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.•DAP Delivered At Place“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.•DDP Delivered Duty Paid“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.RULES FOR SEA AND INLAND WATERWAY TRANSPORT•FAS Free Alongside Ship“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.•FOB Free On Board“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.•CFR Cost and Freight“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.•CIF Cost, Insurance and Freight“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 als o 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.”。
RULES FOR ANY MODE OR MODES OF TRANSPORT•EXW Ex Works“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.•FCA Free Carrier“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 na med 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.•CPT Carriage Paid To“Carriage Paid To” means that the seller delivers the goods to th e carrier or another person nominated by the seller at an agreed place (if any such place is agreed between 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.•CIP Carriage And Insurance Paid To“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 parties) and that the seller must contract for an 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.”•DAT Delivered At Terminal“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 a 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.•DAP Delivered At Place“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.•DDP Delivered Duty Paid“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.RULES FOR SEA AND INLAND WATERWAY TRANSPORT•FAS Free Alongside Ship“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.•FOB Free On Board“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.•CFR Cost and Freight“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.•CIF Cost, Insurance and Freight“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 als o 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.”。
Incoterms_2010第一篇：Incoterms_2010国际贸易术语解释通则2010简介《2010年国际贸易术语解释通则》(International Rules for the Interpretation of Trade Terms 2010, 缩写Incoterms 2010 是国际商会根据国际货物贸易的发展，对《2000年国际贸易术语解释通则》的修订，2010年9月27日公布，于2011年1月1日实施。
一、相对于INCOTERMS2000，Incoterms 2010的主要变化1.术语分类的调整:由2原来的EFCD 四组分为适用于两类：适用于各种运输方式和水运2.贸易术语的数量由原来的13种变为11种。
3.《2010年国际贸易术语解释通则》删去了《2000年国际贸易术语解释通则》4个术语：DAF(Delivered at Frontier)边境交货、DES(Delivered Ex Ship)目的港船上交货、DEQ(Delivered Ex Quay)目的港码头交货、DDU(Delivered Duty Unpaid)未完税交货，新增了2个术语：DAT（delivered at terminal）在指定目的地或目的港的集散站交货、DAP（delivered at place）在指定目的地交货。
即用DAP 取代了DAF、DES和DDU三个术语，DAT取代了DEQ，且扩展至适用于一切运输方式。
4.修订后的《2010年国际贸易术语解释通则》取消了“船舷”的概念，卖方承担货物装上船为止的一切风险，买方承担货物自装运港装上船后的一切风险。
在FAS，FOB，CFR和CIF等术语中加入了货物在运输期间被多次买卖（连环贸易）的责任义务的划分。
考虑到对于一些大的区域贸易集团内部贸易的特点，规定，Incoterms2010不仅适用于国际销售合同，也适用于国内销售合同。
《2010年国际贸易术语解释通则》共有11种贸易术语，按照所适用的运输方式划分为两大类：第一组：适用于任何运输方式的术语七种：EXW、FCA、CPT、CIP、DAT、DAP、DDP。
The Incoterms 2010 rulesEx Works (EXW)Can be used for any transport mode, or where there is more than one transport modeThis rule places minimum responsibility on the seller, who merely has to make the goods available, suitably packaged, at the specified place, usually the seller’s factory or depot.The buyer is responsible for loading the goods onto a vehicle (even though the seller may be better placed to do this); for all export procedures; for onward transport and for all costs arising after collection of the goods.In many cross-border transactions, this rule can present practical difficulties. Specifically, the exporter may still need to be involved in export reporting and clearance processes, and cannot realistically leave these to the buyer. Consider Free Carrier (seller’s premises) instead.Other things to watch for. Although the seller is not obliged to load the goods, if the seller does so, this is at the buyer’s risk!Free Carrier (FCA)Can be used for any transport mode, or where there is more than one transport mode.A very flexible rule that is suitable for all situations where the buyer arranges the main carriageFor example:∙Seller arranges pre-carriage from seller’s depot to the named place, which can be a terminal or transport hub, forwarder’s warehouse etc. Delivery and transfer of risk takes place when the truck or other vehicle arrives at this place, ready for unloading – in other words, the carrier is responsible for unloading the goods. (If there is more than one carrier, then risk transfers on delivery to the first carrier.)∙Where the named place is the seller’s premises, then the seller is responsible for loading the goods onto the truck etc. NB this is an important difference from Ex Works EXWIn all cases, the seller is responsible for export clearance; the buyer assumes all risks and costs after the goods have been delivered at the named place. FCA is the rule of choice for containerised goods where the buyer arranges for the main carriage.Carriage Paid T o (CPT)Can be used for any transport mode, or where there is more than one transport mode.The seller is responsible for arranging carriage to the named place, but not for insuring the goods to the named place. However delivery of the goods takes place, and risk transfers from seller to buyer, at the point where the goods are taken in charge by a carrier – see delivery.Things to watch for.Terminal Handling Charges (THC) are charges made by the terminal operator. These charges may or may not be included by the carrier in their freight rates – the buyer should enquire whether the CPT price includes THC, so as to avoid surprises.The buyer may wish to arrange insurance cover for the main carriage, starting from the point where the goods are taken in charge by the carrier – NB this will not be the place referred to in the Incoterms rule, but will be specified elsewhere within the commercial agreementSee also “Carriage and Insurance Paid T o CIP”Carriage and Insurance Paid T o (CIP)Can be used for any transport mode, or where there is more than one transport mode. The seller is responsible for arranging carriage to the named place, and also for insuring the goods.As with CPT, delivery of the goods takes place, and risk transfers from seller to buyer, at the point where the goods are taken in charge by a carrier –see delivery.Things to watch for.Terminal Handling Charges (THC) are charges made by the terminal operator. These charges may or may not be included by the carrier in their freight rates – the buyer should enquire whether the CPT price includes THC, so as to avoid surprises.Although the seller is obliged to arrange for insurance for the journey, the rule only requires a minimum level of cover, which may be commercially unrealistic. Therefore the level of cover may need to be addressed elsewhere in the commercial agreementSee also “Carriage Paid T o CPT”Delivered at T erminal (DAT)Can be used for any transport mode, or where there is more than one transport mode. The seller is responsible for arranging carriage and for delivering the goods, unloaded from the arriving conveyance, at the named place.Risk transfers from seller to buyer when the goods have been unloaded.‘T erminal’ can be any place – a quay, container yard, warehouse or transport hub.The buyer is responsible for import clearance and any applicable local taxes or import duties.Things to watch for:The place for delivery should be specified as precisely as possible, as many ports and transport hubs are very large.A useful rule, well suited to container operations where the seller bears responsibility for the main carriage.Delivered at Place (DAP)Can be used for any transport mode, or where there is more than one transport mode.The seller is responsible for arranging carriage and for delivering the goods, ready for unloading from the arriving conveyance, at the named place. (An important difference from Delivered At T erminal DAT, where the seller is responsible for unloading.)Risk transfers from seller to buyer when the goods are available for unloading; so unloading is at the buyer’s risk.The buyer is responsible for import clearance and any applicable local taxes or import duties.This rule can often be used to replace the Incoterms 2000 rules Delivered At Frontier (DAF), Delivered Ex Ship (DES) and Delivered Duty Unpaid (DDU)Delivered Duty Paid (DDP)Can be used for any transport mode, or where there is more than one transport mode.The seller is responsible for arranging carriage and delivering the goods at the named place, cleared for import and all applicable taxes and duties paid (e.g. VAT, GST)Risk transfers from seller to buyer when the goods are made available to the buyer, ready for unloading from the arriving conveyanceThis rule places the maximum obligation on the seller, and is the only rule that requires the seller to take responsibility for import clearance and payment of taxes and/or import duty.These last requirements can be highly problematical for the seller. In some countries, import clearance procedures are complex and bureaucratic, and so best left to the buyer who has local knowledge.Free Alongside Ship (FAS)Use of this rule is restricted to goods transported by sea or inland waterway.In practice it should be used for situations where the seller has direct access to the vessel for loading, e.g. bulk cargos or non-containerised goods.For containerised goods, consider “Free Carrier FCA” instead.Seller delivers goods, cleared for export, alongside the vessel at a named port, at which point risk transfers to the buyer.The buyer is responsible for loading the goods and all costs thereafter.Free On Board (FOB)Use of this rule is restricted to goods transported by sea or inland waterway.In practice it should be used for situations where the seller has direct access to the vessel for loading, e.g. bulk cargos or non-containerised goods.For containerised goods, consider “Free Carrier FCA” instead.Seller delivers goods, cleared for export, loaded on board the vessel at the named port.Once the goods have been loaded on board, risk transfers to the buyer, who bears all costs thereafter.Cost and Freight (CFR)Use of this rule is restricted to goods transported by sea or inland waterway.In practice it should be used for situations where the seller has direct access to the vessel for loading, e.g. bulk cargos or non-containerised goods.For containerised goods, consider ‘Carriage Paid T o CPT’ instead.Seller arranges and pays for transport to named port. Seller delivers goods, cleared for export, loaded on board the vessel.However risk transfers from seller to buyer once the goods have been loaded on board, i.e. before the main carriage takes place.NB seller is not responsible for insuring the goods for the main carriage.See also “Cost Insurance and Freight CIF”Cost Insurance and Freight (CIF)Use of this rule is restricted to goods transported by sea or inland waterway.In practice it should be used for situations where the seller has direct access to the vessel for loading, e.g. bulk cargos or non-containerised goods.For containerised goods, consider ‘Carriage and Insurance Paid CIP’ instead.Seller arranges and pays for transport to named port. Seller delivers goods, cleared for export, loaded on board the vessel.However risk transfers from seller to buyer once the goods have been loaded on board, i.e. before the main carriage takes place.Seller also arranges and pays for insurance for the goods for carriage to the named port.However as with “Carriage and Insurance Paid T o”, the rule only require a minimum level of cover, which may be commercially unrealistic. Therefore the level of cover may need to be addressed elsewhere in the commercial agreement.。
