工业企业国际贸易术语.ppt

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1、Incoterms国际贸易术语国际贸易术语uPurpose目的ProvideabasicintroductiontocommonIncoterms初步介绍常用国际贸易术语基本知识ExplainthedifferencebetweenIncotermsandTitleTransferTerms解释国际贸易术语和所有权转移术语间的区别uProcess过程Presentationanddiscussionin60minutes在60分钟内进行介绍并展开讨论uProduct结果BetterunderstandingofwhatareIncotermsandhowtheyareusedinLogisti

2、cs进一步理解国际贸易术语及其在物流行业内的应用KnowhowtomakeuseofIncotermsintrading,purchasingandsalesandtheimplicationstoJCI了解在贸易，采购和销售过程中如何使用国际贸易术语，及其对JCI的影响Incoterms 3Ps2SCM China What are Incoterms?何为何为Incoterms？uInternationalCommercialTerms(Incoterms)specifywhen,inanInternationaltransaction,responsibilitiestransfer:在

3、国际贸易过程中，国际贸易术语（Incoterms）包含如下内容：Payingfreightcosts支付运费RiskofLoss(doesnotindicateinsurancecoverage)损失风险（不代表保险）Import/ExportClearance进出口清关uIncotermsdonotspecify国际贸易术语未规定如下内容：Paymentsterms支付条款Titletransfer所有权转移PaymenttermsandTitletransferareaddressedbynegotiatedcontract通过协商合同规定的支付条款与所有权转移3SCM China uIn

4、cotermsDefinition定义Usage使用uTitleTransferTerms所有权转移术语Definition定义uDutiesandTaxes关税和税金uIncotermsResponsibilitiesOverviewIncoterms职责一览Exworks工厂交货(EXW)FreeonBoard船上交货(FOB)FreeCarrier货交承运人(FCA)Customs,InsuranceandFreight成本加保险费加运费(CIF)DeliveredDutyPaid完税后交货(DDP)DeliveredDutyUnpaid未完税交货(DDU)uFrequentlyAske

5、dQuestions常见问题Contents内容内容4SCM China Why used Incoterms?为何使用国际贸易术语？为何使用国际贸易术语？uRecognizedbytradersaroundtheworld获得全球贸易行业的认可uRecognizedbydomesticandinternationalcourts获得国内&国际法院的认可uMitigatesdisputeswithinternationalsuppliers减少与国际供应商间的纠纷AllPurchaseOrdersissuedtointernationalsuppliersshouldincludeapprop

6、riateIncoterms所有向国际供应商开具的采购订单均必须包含合适的国际贸易术语5SCM China Incoterms Types国际贸易术语类型国际贸易术语类型uInternationalChamberofCommerce(ICC)recognizes13Incoterms国际商会认可13条国际贸易术语Rangefrom包括Exworks,wherebuyerassumesallresponsibilitiesto工厂交货，买方承担所有责任DeliveredDutyPaid,wheresellerassumesallresponsibilities完税后交货，卖方承担所有责任uJCI

7、PreferredTermsJCI常用条款China中国InboundExworksorFOB买进工厂交货或船上交货（指定装运港）OutboundFOB发出船上交货（指定装运港）NA北美InboundExworksorFOB买进工厂交货或船上交货（指定装运港）OutboundExworks发出船上交货（指定装运港）6SCM China uEXW-ExWorks(.NamedPlace)工厂交货（指定地址）uFCA-FreeCarriers(.NamedPlace)货交承运人（指定地址）uFAS-FreeAlongsideShip(NamedPortofShipment)船边交货（指定装运港）u

8、FOB-FreeOnBoard(NamedPortofShipment)船上交货（指定装运港）uCFR-CostandFreight(NamedPortofDestination)成本加运费（指定目的港）uCIF-Cost,InsuranceandFreight(NamedPortofDestination)成本、保险费加运费（指定目的港）uCPT-CarriagePaidTo(NamedPlaceofDestination)运费付至（指定目的港）”，uCIP-CarriageandInsurancePaidTo(NamedPlaceofDestination)运费和保险费付至（指定目的港）u

9、DAF-DeliveredAtFrontier(NamedPlace)边境交货（指定目的港）uDESDeliveredExShip(NamedPortofDestination)目的港船上交货（指定目的港）uDEQDeliveredExQuay(NamedPortofDestination)(买方码头交货价)目的港码头交货（指定目的港）uDDUDeliveredDutyUnpaid(NamedPortofDestination)未完税交货（指定目的港）uDDPDeliveredDutyPaid(NamedPortofDestination)完税后交货（指定目的港）Incoterms Types

10、 国际贸易术语的类型国际贸易术语的类型7SCM China Title Transfer Terms所有权转移术语所有权转移术语uTitleTransferTermsDefine:所有权转移术语定义：Whoownsthegoods商品拥有者Whoownstherisks风险承担者Atwhichpointdoesthistransferfromsellertobuyer转移何时从卖方转移到买方uTitleTransferTerms所有权转移术语Arenotnecessarilyinternationallyrecognized并非要求是国际公认的条款Standardsarenotusedunde

11、rICC标准不被用于ICCUnlikeIncoterms,TitleTransferTermswillthereforeneedtobeclearlyexplainedtosuppliersandspecificallystatedincontractualdocuments.与国际贸易术语不同，需向供应商详细说明所有权转移条款，并在合同文本中特别定义8SCM China Title Transfer Terms Types所与权转移术语类型所与权转移术语类型uInternationalcourtsdefaultisTitleTransferatorigin国际法庭原默认所有权转移自始发地Th

12、ereforebuyerownsgoods/risks所以买方承担货权及风险uRecommendedpreferredTitleTransferTerms推荐使用的所有权转移术语TTOP(TitleTransferOurPlant)（货物到达工厂时所有权转移）Titletransferwhengoodsarriveatbuyersreceivingdock当商品到达买方的收货道口时，所有权被转移TTOU(TitleTransferOnUse)（货物使用时所有权转移）Titletransferwhenbuyerconsumesgoods当买方开始消费货物时，所有权被转移uTTOP货物到达工厂时所

13、有权转移TTOPTermSuppliergoodsdonotcomeintoJCIinventoryuntilreceived根据TTOP条款，供应商的货物直至运抵JCI签收后，才视为归JCI所有MaximizeInventoryTurnsandReturnonNetAssets(RONA)库存周转率最大化，及净资产收益最大化（RONA）TTOPIsalsomoreconsistentwithpaymentterms,forexampleMNS-2thatstartuponreceiptofgoodsTTOP在支付条款方面也具有统一性，例如，MNS-2始于收货起算TTOPwillrequire

14、sellertodelayrecognitionofthesaleandcarryinventorylongerontheirbooksTTOP要求卖方延迟确认销售，货物售出后，仍较长时间地保留在卖方库存帐簿上9SCM China Incoterms:Duties&Taxes国际贸易术语：关税国际贸易术语：关税&税金税金uAnytimephysicalgoodscrossaninternationalborder,theymustbeclearedthroughCustomsoftheimportingcountry无论何时，跨越国界的实体商品必须通过进口国家海关清关才可进入该国uCustom

15、sclearanceincludesthedeterminationofwhetheranydutiesandotherimport-relatedtaxes,fees,andotherchargesmustbepaid清关内容包括确认是否需要缴纳任何关税和其他进口相关的税金/费用/及其他必须缴纳的费用uEvenifacustomentryis“dutyfree”,documentationisusuallyrequiredtoqualifyfor“dutyfree”clearanceandotherimport-relatedtaxes,suchasVAT,mayapply即使为“免税”入关

16、，通常也需要提交能够证明“免税”清关的相关文件，及缴纳其他进口相关税金，如，可能需要缴纳增值税uTheIncotermsassignedtothetransactionwilldeterminewhoisresponsibleforcustomsclearanceandpaymentofanydutiesandotherimport-relatedtaxes,feesandcharges某笔交易使用的国际贸易术语将决定由买方还是卖方承担清关和任何关税费用，及其他进口相关税金/费用/服务费10SCM China Insurance保险保险Cost成本成本Risks风险风险Documentatio

17、n文件文件Sellers Responsibility卖方责任卖方责任Packagingandlabelingofgoods商品包装及张贴标签Prepareandreleasegoodsforpick-upbybuyersnominatedforwarder.准备发货给买方指定的承运人Buyers Responsibility买方责任买方责任:Localpick-upandtransportationchargesinsellerscountry取货及卖方国内的运费Freight-ocean,air&others&portcharges运费海运，空运及其他&港口费用Transportation

18、tobuyerspremises运至买方工厂Exportdocumentation,licensingandclearance出口文件，许可和清关文件Importlicensingandclearance进口许可和清关文件ForwardingExpenses货代费用Miscellaneouslogisticsexpenses(e.g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（危险品申报，预发货检验，熏蒸）“Insurancecoveragefrompointofpickuptobuyerspre

19、mises从取货点至到达买方工厂的保险CostRisksDocumentsInsuranceSeller delivers when he places the goods at the disposal of the Buyer 卖方将货物运至买方指定的地点交货卖方将货物运至买方指定的地点交货EXW:Ex Works(named Place)工厂交货（工厂交货（指定地址）指定地址）International International TransportationTransportationSellers Sellers PremisesPremisesInland Inland Carri

20、erCarrierConsolidation Consolidation CenterCenterPort&Port&CustomsCustomsDe-consolidationDe-consolidation Center CenterBuyers Buyers PremisesPremisesInland Inland CarrierCarrierPort&Port&CustomsCustoms11SCM China FCA:Free Carrier(named place)e.g.Consolidation Center货交承运人（货交承运人（指定地址），如，集散中心指定地址），如，集散

21、中心DocumentationDocumentationCostCostRisksRisksInsuranceInsuranceSellers responsibility:卖方责任卖方责任Packagingandlabelingofgoods商品包装及张贴标签Documentation-exportclearance,licensesandcustoms文件准备出口清关，许可及海关所需文件Transportationofgoodstobuyernominatedconsolidationcenter将货物运至买方指定的集散中心Miscellaneouslogisticsexpenses(e.

22、g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如危险品申报，预发货检验，熏蒸）Insurancecoveragefromsellerspremisestoconsolidationcenter从卖方工厂至集散中心的保险费用Buyers Responsibility:买方责任买方责任Transportationfromconsolidationcentertoport从集散中心至港口的运输Freight-ocean,air&others&portcharges运费海运，空运&其他&港口费用Impo

23、rtlicensingandclearance进口许可和清关Transportationtobuyerspremises运输至买方工厂Forwarding&consolidationexpenses货代&集散费用Miscellaneouslogisticsexpenses(e.g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险材料报关，预发货检验，熏蒸）Insurancecoveragefromconsolidationcentertobuyerspremises从集散中心到买方工厂的保险费

24、用CostRisksInsuranceDocumentsSeller delivers goods,cleared for export,to the carrier named by Buyer.卖方发货，出口清关，货物交给买方指定的承运人卖方发货，出口清关，货物交给买方指定的承运人International International TransportationTransportationSellers Sellers PremisesPremisesInland Inland CarrierCarrierConsolidation Consolidation CenterCenterP

25、ort&Port&CustomsCustomsDe-consolidationDe-consolidation Center CenterBuyers Buyers PremisesPremisesInland Inland CarrierCarrierPort&Port&CustomsCustoms12SCM China FOB:Free on Board(named port of loading)船上交货（船上交货（指定装运港）指定装运港）DocumentationDocumentationCostCostRisksRisksInsuranceInsuranceCostRisksInsu

26、ranceDocumentsSeller delivers when goods pass ships rail at the named port of shipment 卖方发货至始发港口货物越过船舷卖方发货至始发港口货物越过船舷Buyers Responsibility:Freight-ocean,air&others运费海运，空运&其他Portchargesatportofdischarge卸货港的港口费用Importlicensingandclearance进口许可证及清关Transportationtobuyerspremises运输至买方工厂Miscellaneouslogist

27、icsexpenses(e.g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸）Insurancecoveragefromnamedportofloadingtobuyerspremises从指定装货港口至买方工厂的保险费用Sellers responsibility:卖方责任卖方责任Packagingandlabelingofgoods商品包装及张贴标签Containerstuffingandtallying装箱及理货Documentationexportclear

28、ance,license,customs出口清关文件，许可证，海关文件Transportationofgoodstoshiprailofnamedport运输货物至指定港口Portchargesatportofloading装货港的港口费用Miscellaneouslogisticsexpenses(e.g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸）Insurancecoveragefromsellerspremisestocontaineryard从卖方工厂至

29、集装箱港口的保险费用International International TransportationTransportationSellers Sellers PremisesPremisesInland Inland CarrierCarrierConsolidation Consolidation CenterCenterPort&Port&CustomsCustomsPort&Port&CustomsCustomsDe-consolidationDe-consolidation Center CenterBuyers Buyers PremisesPremisesInland Inl

30、and CarrierCarrier13SCM China CIF:Cost,Insurance&Freight(named port of destination)成本、保险费加运费（成本、保险费加运费（指定目的港）指定目的港）InsuranceInsuranceDocumentationDocumentationInland Inland CarrierCarrierCostCostRisksRisksCostRisksInsuranceDocumentsSeller delivers when the goods arrive the named destination port 买方负

31、责运输至货物抵达卸货港买方负责运输至货物抵达卸货港Sellers responsibility:卖方责任卖方责任Packagingandlabelingofgoods商品包装及张贴标签Documentexportclearance,licenseandcustoms出口清关文件，许可证和海关所需文件Haulageofgoodstocontaineryardofnamedport将货物运至指定港口的集装箱码头Exportlicensingandclearance出口许可证及清关Portchargesatportofloading装货港的港口费用Miscellaneouslogisticsexpe

32、nses(e.g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（如，危险品申报，预发货检验，熏蒸）Freight-ocean,airorothers&portchargesatportofloading运费海运，空运或其他，及在装货港的港口费用Insurancecoveragefromsupplierspremisestoportofdestination从供应商工厂至目的港的保险费用Buyers Responsibility:买方责任买方责任Importlicensingandclearance进

33、口许可证及清关Portchargesatportofdischarge卸货港港口费用Transportationtobuyerspremises运至买方工厂Miscellaneouslogisticsexpenses(e.g.hazardousmaterialsdeclaration,pre-shipmentinspection,fumigation)其他物流费用（危险品申报，预发货检验，熏蒸）Insurancecoveragefromportofdestinationtobuyerspremises从目的港至买方工厂的保险费用Port&Port&CustomsCustomsInternati

34、onal International TransportationTransportationSellers Sellers PremisesPremisesInland Inland CarrierCarrierConsolidation Consolidation CenterCenterPort&Port&CustomsCustomsDe-consolidationDe-consolidation Center CenterBuyers Buyers PremisesPremisesInland Inland CarrierCarrier14SCM China DDU:Delivered

35、 Duty Unpaid(named place of destination)未未完税后交货完税后交货(指定目的港指定目的港)InsuranceDocumentationDocumentationCostRisksCostRisksDocumentsInsuranceSeller delivers goods to Buyer,not cleared for import at named place of destination 卖方将货物运至买方指定目的地，不负责进口清关卖方将货物运至买方指定目的地，不负责进口清关Buyers Obligations买方责任买方责任Importlicen

36、se/ofclearance.进口许可证及清关Noobligationsofinsurance.无保险责任Bearsallrisksaftergoodshavebeendelivered.承担到货后的所有风险Payallcostsrelatingthegoodsaftertheyhavebeendelivered到货后支付所有货物相关成本Entitledtodeterminethetimewithinanagreedperiod.有权在相互同意的期限内决定时间Acceptappropriatedeliveryorder.接受合适的交货单ImportclearanceatPOD卸货港进行进口清关

37、Customsduties关税Sellers Responsibility卖方责任卖方责任Packagingandlabelingofgoods商品包装及张贴标签Ocean/Airfreight&alltransportationcosts海运/空运&所有运输成本Documentation-exportclearance,文件出口清关Insuranceofcarriage(door-to-door)承运保险（门到门）ExportclearanceatPOL在装货港进行出口清关Portcharges(Portofloading/Portofdischarge)港口费用（装货港/卸货港）Misce

38、llaneouslogisticsexpenses(e.g.Hazardousmaterialdeclaration,fumigation,pre-shipmentinspection)其他物流费用（如，危险品申报，预发货检验，熏蒸）International International TransportationTransportationSellers Sellers PremisesPremisesInland Inland CarrierCarrierConsolidation Consolidation CenterCenterPort&Port&CustomsCustomsDe-

39、consolidationDe-consolidation Center CenterBuyers Buyers PremisesPremisesInland Inland CarrierCarrierPort&Port&CustomsCustoms15SCM China DDP:Delivered Duty Paid(named place of destination)完税后交货（完税后交货（指定目的港）指定目的港）InsuranceDocumentationCostRisksCostRisksDocumentsInsuranceSeller delivers goods to Buyer

40、,cleared for import,not unloaded on transport at the named place 卖方将货物运至买方，进行进口清关，直至运达指定地点后卸货卖方将货物运至买方，进行进口清关，直至运达指定地点后卸货Sellers Responsibility卖方责任卖方责任Packagingandlabelingofgoods商品包装及张贴标签Ocean/Airfreight&alltransportationcosts海运/空运&及所有运费用Documentation-export&importclearancelicenseandcustoms文件进出口清关许可

41、证及海关文件Insuranceofcarriage(door-to-door)运输保险费（门到门）ExportclearanceatPOL在装货港处进行出口清关ImportclearanceatPOD在卸货港处进行进口清关Customsduties关税“Portcharges(POL&POD)港口费用（装货港&卸货港）”Miscellaneouslogisticsexpenses(e.g.Hazardousmaterialdeclaration,fumigation,pre-shipmentinspection)其他物流费用（如，危险材料报关，熏蒸，预发货检验）insurancecoverag

42、efrompointofpickuptobuyerspremises从取货至到达买方工厂的保险费用International International TransportationTransportationSellers Sellers PremisesPremisesInland Inland CarrierCarrierConsolidation Consolidation CenterCenterPort&Port&CustomsCustomsDe-consolidationDe-consolidation Center CenterBuyers Buyers PremisesPre

43、misesInland Inland CarrierCarrierPort&Port&CustomsCustoms16SCM China DDP Defined DDP定义定义uDDP=DeliveredDutyPaid(namedplaceofdestination)完税后交货（指定目的港）uDDP=sellerdeliversthegoodstothebuyer,clearedforimportandnotunloadedfromanyarrivingmeansoftransportatthenamedplaceofdestination.Thesellerhastobearallthec

44、ostsandrisksinvolvedinbringingthegoodsthereto,includingwhereapplicable,any“duty”(whichincludestheresponsibilityforandthepaymentofformalities,customsduties,taxesandothercharges)forimportinthecountryofdestination.DDP术语是指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交予买方，完成交货。贸易术语DDP卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在

45、需要办理海关手续时在目的地应缴纳的任何“税费”（包括办理海关手续的责任和风险，以及缴纳手续费/关税和其他费用）uDDPrepresentthemaximumobligationDDP代表卖方承担最大责任uThistermshouldnotbeusedifthesellerisunabletodirectlyorindirectlyobtaintheimportlicense若卖方不能直接或间接地取得进口许可证，则不应使用此术语17SCM China DDP Defined DDP定义定义uHowever,ifthepartieswishtoexcludefromthesellersobliga

46、tionssomeofthecostspayableuponimportofthegoods(suchasvalueaddedtax,VAT),thisshouldbemadeclearbyaddingexplicitwordingtothiseffectinthecontractofsale.但如果当事方希望将进口时所要支付的部分费用（如增值税）从卖方义务中排出，则应在销售合同中明确写明。uIfthepartieswishthebuyertobearallrisksandcostsoftheimport,theDDU(delivereddutyunpaidterm)shouldbeused若

47、当事方希望买方承担进口的风险和费用，则应使用DDU（未完税交货）术语。uWhenJCIissellingandrequestedtoquote/contractasDDUmustinvolvedthetaxstaff当JCI进行销售或要求使用DDU报价时，税务必须参与18SCM China Incoterms and Title Transfer Terms国际贸易术语和所有权转移术语国际贸易术语和所有权转移术语19SCM China Incoterms and Title Transfer Terms国际贸易术语和所有权转移术语国际贸易术语和所有权转移术语20SCM China uEXW(E

48、xWorks)Titleandriskpasstobuyerincludingpaymentofalltransportationandinsurancecostfrom the sellers door.Usedforanymodeoftransportation.工厂交货（EXW）将权力和风险转移给买方，包括支付从卖方处从卖方处的所有运费和保险费。可用于任何运输方式。uFCA(FreeCarrier)Titleandriskpasstobuyerincludingtransportationandinsurancecostwhen the seller delivers goods cle

49、ared for export to the carrier.SellerisobligatedtoloadthegoodsontheBuyerscollectingvehicle;itistheBuyersobligationtoreceivetheSellersarrivingvehicleunloaded.货交承运人（FCA）将权力和风险转移给买方，包括当卖方办理出口清关手续后将货物交给承运当卖方办理出口清关手续后将货物交给承运人时人时的运费和保险费。卖方有责任将货物装上买方的取货车；买方负责收货时卸货。uFAS(FreeAlongsideShip)Titleandriskpasstob

50、uyerincludingpaymentofalltransportationandinsurancecostonce delivered alongside ship by the seller.Usedforseaorinlandwaterwaytransportation.Theexportclearanceobligationrestswiththeseller船边交货（FAS）将权力和风险转移给买方，包括供应商将货物卸到船边后供应商将货物卸到船边后的所有运费和保险费。用于海运或内陆水运。出口清关由卖方负责。uFOB(FreeOnBoard)Titleandriskpasstobuye