国际结算The Incoterms.doc

The Incoterms (International Commercial Terms), also known as terms of delivery, are standard trade definitions most commonly used in international sales contracts. Developed and administered by the International Chamber of Commerce in Paris (ICC), Incoterms are universally recognised and adhered to by the major trading nations of the world. The first version of Incoterms – Incoterms 1936 – was introduced by ICC in 1936, and has been edited and updated six times since. The latest edition of Incoterms, which came into force on 1 January 2000, is known as Incoterms 2000. There are currently 13 Incoterms in use and they are categorised in four groups, designated by the first letter of the term (acronym), as follows: Group E - Departure Group F - Main Carriage Not Paid By Seller Group C - Main Carriage Paid By Seller Group D - Arrival All the current Incoterms are described below. However, EXW, FOB, CIF and CIP are the most frequently used in Australian exports. I’m not going to copy ICC Incoterms Preambles and definitions in this tutorial, so please refer to the ICC web site and to the ”ICC Guide to Export - Import Basics” (Publication No. 543)* to read them. I would rather underline the most important factors of Incoterms and provide you with the practical interpretation of their meaning. Group E - Departure Under EXW the Seller minimises the risk by only making the goods available at his own premises. EXW – Ex Works (... named place) EXW represents your minimum involvement and the maximum involvement of the buyer in the arrangement of the transportation of the goods from your premises (factory, warehouse etc.) Table 1. Obligations under the EXW term (B - Buyer) Inland freight in Australia; delivery to the carrier or frontier B Export customs clearance B Payment of customs charges and taxes in Australia B Loading to the main carrier and port charges B Main carriage/freight B Cargo (marine) insurance B Unloading from the main carrier and port charges B Customs c