TradeTerms

Trade Terms

I. True or False. In the following statements you may find some are true, some false. Please mark T if the statement is true. If it is false, please mark F.

1. In CIF, the seller procures the insurance and pays the insurance premium. When damage occurs during the voyage, the buyer needs to make the claim against insurance Co. when the goods arrive at the destination.

2. “Free Carrier” means that the buyer delivers the goods, cleared for export, to the carrier nominated by the seller at the named place.

3. “Incoterms 2010” is the latest edition, including 13 different international trade terms.

4. In CIF, the seller delivers when the goods are put on board the vessel at the named port of shipment, which means that the buyer has to bear all costs and risks of loss of or damage to the goods from that point.

5. Under CFR, CPT, FOB and FCA, no party has the obligation to procure insurance, so the goods will not be insured in any way.

6. If the goods are to be exported to Japan from Xi’an, FCA is better than FOB.

7. Price terms are mainly applied to determining the prices of commodities in international trade.

8. Warsaw-Oxford Rules clearly explain the 13 kinds of trade terms in current use.

9. As an exporter, you concluded a deal with an American on the basis of EXW; then your transaction risk is reduced to the minimum degree.

10. Incoterms 2010 is applicable to both domestic trade and international trade.

11. On CIP terms, the seller must pay the freight rate and insurance premium as well as bear all the risks until the goods have arrived at the destination.

12. DAT means that the seller must deliver the goods to the buyer at the named terminal of the destination on his own charges and at his own risks.

13. If you have signed a contract with a Japanese buyer on the basis of FOBST, you must be responsible for stowing and trimming the goods at your own expense.

14. CFR Landed indicates that the seller must guarantee the arrival of the goods at the destination without any damage.

15. The main difference between a CIF contract and a DAT contract lies in the fact that the former is a symbolic delivery of goods, whereas the latter is a physical delivery of goods.

16. The common feature of an FOB contract and an FAS contract is that the seller must load the goods on board a named ship.

17. According to INCOTERMS2010, FCA is suitable for all kinds of transportation.

18. The buyer should note that under CIP the seller is only required to obtain insurance on a minimum coverage.

19. As an importer, you concluded a deal with an American on the basis of FOBNEW YORK, and then the seller must bear the obligations to deliver the goods at the NEW TORK port.

20. Term EXW should not be used when the buyer cannot carry out directly or indirectly the export formalities.

21. All the D group terms are arrival contract terms and they all indicate actual delivery.

22. If the buyer want to use rail transport and are willing to bear the cost of customs clearance, the buyer can use FCA trade terms.

23. Since under CFR the risk will be transferred when the goods are loaded on board, the seller

will not hold any responsibility if the buyer finds the goods not in conformity with the contracted specifications.

24. Different terms of delivery mean different responsibilities of the seller and the buyer.

25. The primary function of the delivery terms is to define the responsibilities to be carried out by either the seller or the buyer. In relation to the responsibilities, there are costs and expense.

26. All terms starting with a “C”require the seller to bear the main costs of carriage and risk during the transport.

27. Incoterms aim to provide such a set of standardized terms which mean exactly the same to both parties to a contract and which will be interpreted in exactly the same way by courts in every country. So Incoterms are the part of national or international law.

28. Incoterms are the part of national or international law, so they can be binding on sellers and buyers as their contractual obligations in any case.

29. For Groups C terms, risks transfer earlier either when the goods have been put on board the vessel or when the goods have been delivered to the carrier.

30. Incoterms still can be binding on sellers and buyers as their contractual obligations provided the sales contract specifies that a particular Incoterms will not apply.

31. Besides Incoterms, there are also other international sets of rules such as Warsaw-Oxford Rules (1932) and Revised American Foreign Trade Definitions (1941) that respectively provide standard interpretation for CIF and delivery terms which are widely used in America.

32. For the purpose of easier reading and understanding, the terms in Incoterms 2010 are grouped in four basically different categories: Group E terms, Group F terms, Group C terms, and Group D terms, with decreasing responsibilities, costs, and risks for the seller and decreasing responsibilities, costs, and risks for the buyer.

33. Group E has one (departure) term only, Ex Works (EXW). It is called a departure term whereby the seller makes the goods available to the buyer usually at the seller’s own premises. 34. According to the Incoterms 2010 under DAP the buyer is not responsible for unloading the goods from the arriving vehicle at the place of destination.

35. The EXW term indicates an actual delivery.

36. If the sales contract contains provisions contrasting to the definition of the Incoterms used, as far as the provisions are legally recognized by relevant laws and regulations, they will be valid.

37. FOB is a shipment contract term, indicating actual delivery.

38. FCA and CPT have one thing in common that the seller delivers when the goods are handed over to the first carrier nominated by the buyer.

39. Under CIF the seller has to purchase insurance, therefore he has to bear the risk during the ocean transport.

40. All the terms starting with a “D” are arrival contract terms and they all indicate actual delivery.

II. Make suitable choices (some may have more than one choice)

1. The primary function of the delivery terms is to define the responsibilities to be carried out by either the seller or the buyer. Such as: ( ).

A. Time of delivery

C. Document and expenses B. place of delivery

D. Title to goods

2. The following trade terms ( ) can be used only for sea or inland waterway transport.

A. CIF

B. CIP

C. CFR

D. FOB

3. ( ) may be used irrespective of the mode of transport including multi-modal transport.

A. CFR C. FCA

B. CPT D. CIP

4. There are altogether ( ) terms defined by the Incoterms 2010.

A. 6

B. 9

C. 11

D. 13

5. Which of the following trade terms can be adopted if the shipment will be made from Chengdu (Sichuan Province) to Hamburg? ( )

A. CIF

B. CFR

C. CIP

D. CPT

6. Among all the Incoterms ( ) imposes the minimum obligation and cost to the seller.

A. EXW

B. CIF

C. DAP

D. DDP

7. According to the Incoterms 2010 under FCA the risk of goods will be transferred from the seller to the buyer ( ).

A. when the goods are placed at the disposal of the buyer

B. when the goods are delivered to the named place in the exporting country

C. when the goods are given to the nominated carrier

D. when the goods are loaded on the vehicle of a carrier

8. Under EXW term, Seller’s Obligations are ( ).

A. Provide appropriate packing and marking

B. Place the goods at the disposal of the buyer at the named place of delivery

C. Carry out the export procedures

D. On request assist the buyer with the export documentation

9. Under EXW term, buyer’s Obligations are ( ).

A. Take delivery of the goods

B. Provide appropriate packing and marking

C. Take contract for the carriage to the final destination

D. Carry out the export procedures

10. Under FCA terms, Seller’s Obligations are ().

A. carry out the import procedures

B. carry out the export procedures

C. contract of the carriage to the final destination

D. place the goods at the disposal of the carrier nominated by the buyer, not unloaded.

11. The term FOB should be followed by ( ).

A. port of shipment C. port of destination

B. point of origin D. place of shipment

12. The term CFR should be followed by ( ).

A. point of origin C. port of destination

B. place of shipment D. port of shipment

13. Under CIF, who signs the contract of insurance with the insurance company according to Incoterms2010? ( ).

A. Buyer

B. Seller

C. Carrier

D. Carrier’s agent

14. According to CPT, who signs the contract of carriage and pays the freight to the destination? ( ).

A. Buyer

B. Seller

C. Carrier

D. Carrier’s agent

15. Und er FCA, if delivery occurs at the seller’s premises, who is responsible for loading the goods according to the contract of sale? ( ).

A. Carrier

B. Seller

C. Buyer

D. Carrier’s agent

16. Under the trade term CFR, after the goods are put on board the vessel at the named port of shipment, the ( ) should bear all the risks of loss of or damage to the goods from that point.

A. Buyer

B. seller

C. consignor

D. carrier

17. ( ) can only be used for sea and inland waterway transport, while ( ) can be used for any mode of transport including multi-modal transport.

A. CIP, CIF C. FOB, CFR

B. CIP, CPT D. CFR, CPT

18. Under FCA, if delivery occurs at the seller’s premise, () is responsible for loading. If delivery occurs at any other place, ( ) is not responsible for unloading.

A. seller, buyer C. buyer, seller

B. seller, seller D. buyer, buyer

19. Under the trade term ( ), the seller has to procure the cargo transportation insurance.

A. CPT

B. CIF

C. FCA

D. CFR

20. Which of the following trade terms can be used any transport ( )？

A. FAS

B. FOB

C. CIP

D. CPT

21. If an exporter intends to export to America from Lanzhou, ( ) is better than ( ).

A. FOB…CFR

B. CFR…FOB

C. CFR…CPT

D. CPT…CFR

22. According to Incoterms 2010, which group of the following trade terms means that the seller must contract for the carriage of the goods to the named place of destination? ( )

A. CIF and FCA C. CFR and CIF

B. CIF and CIP D. CPT and CIP

23. Under the FOB term, all costs and risks of loss of or damage to the goods are transferred from the seller to the buyer when the goods are put on board the vessel at the named ( ).

A. port of discharge C. port of delivery

B. port of destination D. port of shipment

24. Under the CFR term, the seller must, in addition, pay the cost of carriage necessary to bring the goods to the ( ), when he delivers the goods to the carrier nominated by him.

A. named place

C. named port of destination B. any place

D. named destination

25. ( ) represents the minimum obligation for the seller.

A. EXW

B. FOB

C. DAP

D. DDP

26. Under EXW term, ( ) bears all costs and risks involved in taking the goods from the seller’s premises to the desired destination. This term thus represents the minimum obligation for the seller.

A. the seller

B. the buyer

C. carrier

D. consignor

27. According to the Incoterms 2010 under CIF if the goods get loose from the hook and fall into the sea during the loading stage, ( ) should hold liable for the loss.

A. the buyer C. the carrier

B. the seller

D. both the seller and buyer

28. Under FOB contract, the ( ) is to arrange insurance.

A. seller

B. insurer

C. buyer

D. carrier

29. When the seller contracts for insurance, it is a(n) ( ) contract.

A. CFR

B. FCA

C. FAS

D. CIF

30. In international export practice, in case we conclude a FOB or CFR contract with the buyer abroad, unless otherwise agreed, we must give the buyer notice that the goods have been delivered on board the vessel, so as to enable him to ( ) in time.

A. arrange shipment C. cover insurance

B. take delivery D. open L/C

31. The CIF contract is a typical “document transaction” or “()”.

A. dependent transaction C. physical delivery

B. symbolic delivery D. arrival contract

32. According to the different ways of delivery, terms of trade can be divided into ( ) and the actual delivery.

A. symbolic delivery C. delivery by sample

B. delivery at port of shipment D. delivery at destination port

33. ( ) has one (departure) term only, It is called a departure term whereby the seller makes the goods available to the buyer usually at the seller’s own premises.

A. Group E

B. Group F

C. Group C

D. Group D

34. In international export practice, in case we conclude a FOB or CFR contract with the buyer abroad, if we fail to give the buyer notice that the goods have been delivered on board the vessel in time, so ( ) bear the losses when the goods counter risk in transit.

A. the buyer C. the seller

B. the insurance company D. the carrier

35. Under FCA terms, ( ) cleared for exports.

A. the seller C. the buyer

B. the insurance company D. the carrier

36. Under Incoterms 2010 CFR term, title to goods will be transferred from the seller to the buyer when ( ).

A. the goods are put on board the vessel on the named port of shipment.

B. the goods are put on board the vessel on the named port of destination.

C. the goods pass the ship’s rail at the named port of shipment.

D. the goods pass the ship’s rail at the named po rt of destination.

37. FOB under tackle: ( ) fulfils his obligation of loading the goods on board.

A. the seller C. the buyer

B. the shipping company D. the carrier

38. FOB liner terms: ( ) bears the loading cost.

A. the seller C. the buyer

B. the shipping company D. the carrier

39. CFR/CIF Landed: The goods must be unloading onto the dock and the unloading costs will be beard by ( ).

A. the seller C. the buyer

B. the shipping company D. the carrier

40. CFR/CIF Liner Terms, ( ) is responsible for the unloading of goods since he is responsible for contracting and paying for carriage.

A. the seller C. the buyer

B. the shipping company D. the carrier

国际贸易实务2010通则 11种贸易术语对照表

《2010年通则》11种贸易术语对照表 标准代码中文 名称交货 地点 责任费用 风险划分 界限 出口清 关责任 与费用 进口报 关责任 与费用 适用的运输方 式办 理 租 船 订 舱 办 理 保 险 支 付 费 用 支 付 保 险 费 ex works EXW 工厂交货（指 定地点） 出口商 所在地 买 方 买 方 买 方 买 方 买方受领货物买方买方任何运输方式 free carrier FCA 货交承运人 （指定交货地 点） 出口国 内地或 港口 买 方 买 方 买 方 买 方 货交承运人监管卖方买方任何运输方式 carriage paid to CPT 运费付至（指 定目的地） 出口国 内地或 港口 卖 方 买 方 卖 方 买 方 货交承运人监管卖方买方任何运输方式 carriage & insurance paid to CIP 运费、保险费 付至（指定目 的地） 出口国 内地或 港口 卖 方 卖 方 卖 方 卖 方 货交承运人监管卖方买方任何运输方式 Delivered At Terminal DAT 运输终端交货 （指定港口或 目的地的运输 终端） 进口国 指定运 输终端 卖 方 卖 方 卖 方 卖 方 货物交买方处置卖方买方任何运输方式 Delivered At Place DAP 目的地交货 （指定目的 地） 进口国 指定目 的地 卖 方 卖 方 卖 方 卖 方 货物交买方处置卖方买方任何运输方式 delivered duty paid DDP 完税后交货 （指定目的 地） 进口国 指定目 的地 卖 方 卖 方 卖 方 卖 方 货物交买方处置卖方卖方任何运输方式 free alongside ship FAS 装运港船边交 货（指定装运 船） 装运港买 方 买 方 买 方 买 方 货交装运港船边卖方买方海运或内河水 运 free on board FOB 船上交货（指 定装运港） 装运港买 方 买 方 买 方 买 方 货物装上船卖方买方海运或内河水 运 cost & freight CFR 成本加运费 （指定目的 港） 装运港卖 方 买 方 卖 方 买 方 货物装上船卖方买方海运或内河水 运 cost insurance and freight CIF 成本、保险费 加运费（指定 目的港） 装运港卖 方 卖 方 卖 方 卖 方 货物装上船卖方买方海运或内河水 运

FOB贸易术语解释(中英文)

FOB贸易术语解释（中英文） FREE ON BOARD (... named port of shipment) “Free on Board" means that the seller delivers when the goods pass the ship''s rail at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that point. The FOB term requires the seller to clear the goods for export. This term can be used only for sea or inland waterway transport. If the parties do not intend to deliver the goods across the ship''s rail, the FCA term should he used. A THE SELLER''S OBLIGATIONS B THE BUYER''S OBLIGATIONS A1 Provision of goods in conformity with the contract The seller must provide the goods and the commercial invoice, or its equivalent electronic message, in conformity with the contract of sale and any other evidence of conformity winch may be required by the contract. B1 Payment of the price The buyer must pay the price as provided in the contract of sale. A2 Licences, authorisations and formalities The seller must obtain at his own risk and expense any export licence or other official authorisation and carry out, where applicable1 , all customs formalities necessary for the export of the goods. B2 Licences, authorisations and formalities

国际贸易术语中英文精修订

国际贸易术语中英文标准化管理部编码-[99968T-6889628-J68568-1689N]

外销员辅导物流货运费英文术语大全 海运费oceanfreight 集卡运费、短驳费Drayage 订舱费bookingcharge 报关费customsclearancefee 操作劳务费labourfeeorhandlingcharge 商检换单费exchangefeeforCIP 换单费D/Ofee 拆箱费De-vanningcharge 港杂费portsur-charge 电放费B/Lsurrenderfee 冲关费emergentdeclearationchange 海关查验费customsinspectionfee 待时费waitingcharge 仓储费storagefee 改单费amendmentcharge 拼箱服务费LCLservicecharge 动、植检疫费animal&plantquarantinefee 移动式其重机费mobilecranecharge 进出库费warehousein/outcharge 提箱费containerstuffingcharge 滞期费demurragecharge 滞箱费containerdetentioncharge 卡车运费cartagefee 商检费commodityinspectionfee 转运费transportationcharge 污箱费containerdirtynesschange 坏箱费用containerdamagecharge 清洁箱费containerclearancecharge 分拨费dispatchcharge 车上交货FOT(freeontrack) 电汇手续费T/Tfee 转境费/过境费I/Ebondedcharge

2010通则的11个贸易术语

2010通则的11个贸易术语 术语 说明 跟随 交货地点 风险划分 运费承担 保费承担 出口 通关 进口 通关 运输 方式 合同 性质 术语变形 EXW Ex Works 工厂交货 启运地 启运地 卖方营业场、工厂或仓库等指定地点 启运地 货物处于买方处置下，不负责装上运输工具

买方 买方 买方 买方 任何运输启运合同 术语 说明 跟随 交货 地点 风险 划分 运费 承担 保费 承担 出口 通关 进口 通关 适合 运输 方式 合同 性质

贸易术语变形 FOB Free on Board 装运港船上交货装运港 装运港船上 装运港船上 买方 买方 卖方 买方 海运和内陆水路 装运合同 解决装船费用 FOB Liner terms（班轮条件）买方 FOB Under Tackle（吊钩下交货）买方FOB Stowed（理舱费在内）卖方 FOB Trimmed（平舱费在内）卖方 CFR Cost and Freight 成本加运费 目的港 装运港船上 装运港船上 注意装运通知

卖方 买方 卖方 买方 海运和内陆水路 装运合同 关于卸货用的负担 CFR Liner Terms（班轮条件）卖方 CFR Landed（卸到岸上）卖方 CFR Ex Ship’s Hold（舱底交货）买方 CFR EX Tackle（吊钩下交货）卖方 CIF Cost Insurance and Freight 成本加保险费运费目的港 装运港船上 装运穿船上 卖方 卖方 卖方 买方 海运和内陆水路 装运合同 关于卸货用的负担 CIF Liner Terms（班轮条件）卖方 CIF Landed（卸到岸上）卖方

全套外贸术语 贸易术语 中英文对照

1. Trade-related Terms 贸易相关术语 A．贸易 Foreign Trade 对外贸易 Entrepot Trade F。）转口贸易 Home （Domestic）Trade 内贸 Coastal Trade 沿海贸易 Cross-border Trade 边境贸易 Barter Trade 易货贸易 Compensation Trade 补偿（互补）贸易 Bilateral trade （between China and the US）（中美）双边贸易Multilateral Trade ( Multilaterism ) 多边贸易 Trading House/Corporation/Firm/Company 贸易公司 Liner Trade 集装箱班轮运输 B．合同 Contract 合同 Active service contracts on file 在备有效服务合同

Sales Contract 销售合同 Sales Confirmation 销售确认书 Agreement 协议 Vessel sharing Agreement 共用舱位协议 Slot-sharing Agreement 共用箱位协议 Slot Exchange Agreement 箱位互换协议 Amendment 修正合同 Appendix 附录 Quota 配额 C．服务合同 Service Contract as provided in the Shipping Act of 1984， a contract between a shipper （or a shippers association）and an ocean carrier （or conference）in which the shipper makes a commitment to provide a certain minimum quantity of cargo or freight revenue over a fixed time period，and the ocean common carrier or

国际贸易术语(中英文对照)

分析证书certificate of analysis 一致性证书certificate of conformity 质量证书certificate of quality 测试报告test report 产品性能报告product performance report 产品规格型号报告product specification report 工艺数据报告process data report 首样测试报告first sample test report 价格／销售目录price ／sales catalogue 参与方信息party information 农产品加工厂证书mill certificate 家产品加工厂证书post receipt 邮政收据post receipt 重量证书weight certificate 重量单weight list 证书ceitificate 价值与原产地综合证书combined certificate of value and origin 移动声明Ａ．ＴＲ．１movement certificate Ａ．ＴＲ．１ 数量证书certificate of quantity 质量数据报文quality data message 查询query 查询回复response to query 订购单purchase order 制造说明manufacturing instructions 领料单stores requisition 产品售价单invoicing data sheet 包装说明packing instruction 内部运输单internal transport order 统计及其他管理用内部单证statistical and oter administrative internal docu-ments 直接支付估价申请direct payment valuation request 直接支付估价单direct payment valuation 临时支付估价单rpovisional payment valuation 支付估价单payment valuation 数量估价单quantity valuation request 数量估价申请quantity valuation request 合同数量单contract bill of quantities-BOQ 不祭价投标数量单unpriced tender BOQ 标价投标数量单priced tender BOQ 询价单enquiry 临时支付申请interim application for payment 支付协议agreement to pay 意向书letter of intent 订单order 总订单blanket order

贸易术语中英文对照

国际贸易—— 出口信贷 export credit 出口津贴 export subsidy 商品倾销 dumping 外汇倾销 exchange dumping 优惠关税 special preferences 保税仓库 bonded warehouse 贸易顺差 favorable balance of trade 贸易逆差 unfavorable balance of trade 进口配额制 import quotas 自由贸易区 free trade zone 对外贸易值 value of foreign trade 国际贸易值 value of international trade 普遍优惠制 generalized system of preferences-GSP 最惠国待遇 most-favored nation treatment-MFNT 价格条件—— 价格术语trade term (price term) 运费freight 单价 price 码头费wharfage

总值 total value 卸货费landing charges 金额 amount 关税customs duty 净价 net price 印花税stamp duty 含佣价price including commission 港口税portdues 回佣return commission 装运港portof shipment 折扣discount,allowance 卸货港port of discharge 批发价 wholesale price 目的港portof destination 零售价 retail price 进口许口证inportlicence 现货价格spot price 出口许口证exportlicence 期货价格forward price 现行价格（时价）current price/ prevailing price

13种贸易术语的比较归纳-贸易术语的归纳总结

13种贸易术语归纳对比

FOB、CIF、CFR异同比较： 共同点： 1、三种价格术语都适用于海运和内河运输，其承运人一般只限于船公司。 2、三种价格术语交货点均为装运港船舷风险点均以在装运港越过船舷即从卖方转移至买方。 3、费用点：卖方均要承担货物在装运港越过船舷为止的一切费用。 4、提单：卖方均需向买方提交已装船清洁提单。 5、装船通知：装运前后卖方均应及时向买方发出装船通知。 6、风险点：卖方在装运港将货物装船后的风险即转移到买方。

7、目的港的进口清关，费用等均由买方负责办理；装运港的装船，陆运，出口报关，办理许可证等均由卖方办理。 8、卖方都有在装运港安排订舱、配船的义务。 不同点： 1、价格术语后港口性质不一样，FOB后的港口指卖方所在国的港口，而CFR与CIF 后的港口指买方所在国的港口 2、费用构成不一样，报价不一样。FOB价格是考虑货物从原料购进、生产直到出口报关货物装到买方指定船舱同的一切费用和利润为止，而CFR是在FOB价格的基础上再加上海运费,CIF则是在FOB价格的基础上再加上海运费和保险费。 3、码头作业费的支付对象不同。按照谁支付海运费谁支付THC费用的原则，FOB价格条款中THC费用应由买方承担，CFR与CIF中THC应由卖方承担，现行国内THC标准为20‘柜370元，大柜40’为560元，THC费用应在贸易合同中明确注明由谁支付。 4、保险费支付、办理不同：FOB、CFR 保险由买方办理，卖方应于装船前通知买方；CIF 保险由卖方办理并支付保险费，卖方按合同条款，保险条款办理保险并将保险单交给买方。 5、装船通知告知买方时间不同：FOB价格和CFR在装船前告知买方，装船内容、装船细节以便买方有充足的时间办理货物海上保险而CIF是由卖方投保可在装船后几天内告知买方装船通知。 FCA、CPT、CIP异同比较： 共同点： 1、适用于任何运输方式，包括多式联运，也包括海运。在船舷无实际意义

全套外贸术语,贸易术语,中英文对照

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2010国际贸易术语解释通则与2000比较

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A/P = Authority to Purchase 委托购买 a.p. = additional premiun 附加保险费 A.R. = Account Receivable 应收款 Art. = Article 条款,项 A/S = account sales 销货清单 a/s = after sight 见票后限期付款 asstd. = Assorted 各色俱备的 att,.attn. = attention 注意 av.,a/v = average 平均,海损 a/v = a vista (at sight) 见票即付 经贸常用词缩写(D)、(E)DD/A =documents against acceptance, 承兑后交付单 = documents for acceptance,= documents attached, 备承兑单据 = deposit account 存款账号 d/a = days after acceptance 承兑后……日付款 D.A. = Debit advice 付款报单 D/D,D. = Demand draft,documentary draft 即期汇票,跟单汇票 d/d = day’s date (days after date) 出票后……日付款 d.f.,d.fet. = dead freight 空载运费(船) Disc. = Discount 贴现;折扣 DLT = Day Letter Telegram 书信电 D/N = debit note 借方通知

11个贸易术语归纳表 刘晶晶

EXW: 卖方责任最小（出口报关卖方负责） DDP ：买方责任最小（进口报关买方负责） 风险划分点（交货点）与费用的划分点： E 、F 、D 组贸易术语，两点重合 C 组贸易术语：两点分离 象征性象征性交货与实质性交货 象征性交货：F 、C 组贸易术语 （交单=完成交货义务）（交给承运人） 实质性交货：E 、D 组贸易术语 （交货=完成交货义务）（交给买方） 象征性 贸易术语 全称 交货点 风险划分点 出口报关 运输费用 保险费用 进口报关 运输方式 船边交货 FAS FREE ALONGSIDE SHIP 装运港船边 货交船边后 买 买 买 买 各种 装运港船上交货 FOB FREE ON BOARD 装运港船上 货交船上后 卖 买 买 买 各种 成本加运费 CFR CARRIAGE AND FREIGHT 装运港船上 货交船上后 卖 买 买 买 海运、内陆水运 成本加保险费运费 CIF COST INSURANCE AND FREIGHT 装运港船上 货交船上后 卖 买 买 买 海运、内陆水运 工厂交货 EXW EX WORKS 卖方工厂 货交买方处置 卖 卖 买 买 海运、内陆水运 货交承运人 FCA FREE CARRIER 出口国指定地点 货交承运人后 卖 卖 卖 买 海运、内陆水运 运费付至 CPT CARRIAGE PAID TO 出口国指定地点 货交承运人后 卖 卖 买 买 各种 运费、保险费付至 CIP CARRIAGE AND INSURANCE PAID TO 出口国指定地点 货交承运人后 卖 卖 卖 买 各种 终点站交货 DAT DELIEVERED AT TERMINAL 进口国指定终点 货交买方处置 卖 卖 卖 买 各种 目的地交货 DAP DELIVERED AT PLACE 进口国指定目的地 货交买方处置 卖 卖 卖 买 各种 完税后交货 DDP DELIVERED DUTY PAID 进口国指定目的地 货交买方处置 卖 卖 卖 卖 各种

贸易术语中英文对照

贸易术语中英文对照

国际贸易—— 出口信贷export credit 出口津贴export subsidy 商品倾销dumping 外汇倾销exchange dumping 优惠关税special preferences 保税仓库bonded warehouse 贸易顺差favorable balance of trade 贸易逆差unfavorable balance of trade 进口配额制import quotas 自由贸易区free trade zone 对外贸易值value of foreign trade 国际贸易值value of international trade

普遍优惠制generalized system of preferences-GSP 最惠国待遇most-favored nation treatment-MFNT

卸货港port of discharge 批发价wholesale price 目的港portof destination 零售价retail price 进口许口证inportlicence 现货价格spot price 出口许口证exportlicence 期货价格forward price 现行价格（时价）current price/ prevailing price 国际市场价格world (International)Marketprice 离岸价（船上交货价）FOB-free on board

成本加运费价（离岸加运费价）C&F-cost and freight 到岸价（成本加运费、保险费价） CIF-cost,insurance and freight 交货条件—— 交货delivery 轮船steamship(缩写S.S) 装运、装船shipment 租船charter (the chartered shep) 交货时间time of delivery 定程租船voyage charter 装运期限time of shipment 定期租船time charter 托运人（一般指出口商）shipper,consignor

六种主要贸易术语的异同点比较

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⑹买方的权利和义务：①付款、接单、提货；②办理进口手续。 2.2.不同点 ⑴办理运输的责任的规定不同，CPT和CIP下由卖方办理运输，FCA合同下由买方办理。 ⑵办理保险的责任不同，CIP合同下由卖方办理保险，FCA和CPT下由买方办理保险。 ⑶术语后跟的地点不同，FCA后为指定地点，CPT和CIP后为指定目的地，因运输方式不同，视情况而定。 ⑷价格构成不同，CPT=FCA+F；CIP=CPT+I。 三、FOB和FCA、CFR和CPT、CIF和CIP的异同点 3.1.FOB和FCA的异同点 3.1.1.相同点 在交货方式、办理运输和保险的责任归谁、货物在运输途中的风险划分、货价构成、按术语签订的合同类型方面都相同。 3.1.2.不同点 ①适用的运输方式：FOB仅适合水上运输，因此交货地点只能在装运港；而FCA则适用于包括多式联运方式在内的任何运输方式，交货地点依运输方式的不同由双方加以约定； ②在风险及费用划分的具体界限方面也存在差距，FOB是以越过装运港船舷为界，FCA是以货交承运人为界。 3.2.CFR和CPT的异同点 3.2.1.相同点 ①都是由买方负责安排运输、将货物运往指定目的地、货物在运输过程中的风险都由买方承担、货价构成因素中都包括运费； ②它们都属于装运地交货的术语，签订的合同都属于装运合同，卖方只需保证按时交货，并不保证按时到货。 3.2.2.不同点 ①适用的运输方式：CFR仅适合水上运输，因此交货地点只能在装运港；而CPT则适用于包括多式联运方式在内的任何运输方式，交货地点依运输方式的不同由双方加以约定；

六种主要贸易术语的异同点比较资料

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⑶术语后跟的地点不同，FOB后为指定装运港，CFR和CIF后为指龙目的港。 ⑷价格构成不同，CFR二FOB+F： CIF二CFR+I。 二、FCA、CPT、CIP 的异同点 2.1.相同点 ⑴交货方式：FCA、CPT、CIP合同均属于象征性交货，即单据买卖。 ⑵运输方式：任何方式（水上运输、航空运输、铁路运输、公路运输），包括多式联运。 ⑶交货地点：因运输方式不同时情况而泄。 ⑷风险界点：货交第一承运人为界，卖方承担货物交到承运人之前的风险，买方承担货交承运人之后的风险。 ⑸卖方的权利和义务：①提供货物及商业发票；②将货物交至承运人：③亦理出口手续。 ⑹买方的权利和义务：①付款、接单、提货：②办理进口手续。 2.2.不同点 ⑴办理运输的责任的规迫不同，CPT和CIP下由卖方办理运输，FCA合同下由买方办理。 ⑵办理保险的责任不同，CIP合同下由卖方办理保险，FCA和CPT下由买方办理保险。 ⑶术语后跟的地点不同，FCA后为指定地点，CPT和CIP后为指泄目的地，因运输方式不同，视情况而泄。 ⑷价格构成不同，CPT二FCA+F： CIP二CPT+I。 三、FOB和FCA、CFR和CPT、CIF和CIP的异同点 3.1.FOB和FCA的异同点 3.1.1.相同点 在交货方式、办理运输和保险的责任归谁、货物在运输途中的风险划分、货价构成、按术语签订的合同类型方面都相同。 3.1.2.不同点

国际贸易术语解释通则2010之DDP(中英对照版)

DELIVERED DUTY PAID 完税后交货 DDP (insert named place of destination) Incoterms_ 2010 完税后交货（…指定目的地） GUIDANCE NOTE 序言 This 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. “Delivered Duty Paid” means that the seller deliv ers the goods when the goods are placed at the disposal of the buyer, cleared for import on the a rriving 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 obliga tion to clear the goods not only for export but also for import, to pay any duty for both export an d import and to carry out all customs formalities. DDP represents the maximum obligation for the seller. The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the costs and ris ks to that point are for the account of the seller. The seller is advised to procure contracts of carri age that match this choice precisely. If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agree d between the parties. The parties are well advised not to use DDP if the seller is unable directly or indirectly to obtain import clearance. If the parties wish the buyer to bear all risks and costs of import clearance, the DAP rule should be used. Any VAT or other taxes payable upon import are f or the seller’s account unless expressly agreed otherwise in the sales contract. 该术语适用于所选择的任一运输方式，也可被用于多式联运。“Delivered Duty Paid”是指当卖方在指定目的地将已办理进口清关手续的在运输工具上尚未卸下的货物交给买方处置时，即完成交货。卖方承担将货物运送到指定地点的一切费用和风险。卖方要负责办理货物出口和进口清关，负担任何出口和进口关税和一切相关海关手续。DDP是卖方承担责任最大的术语。当事人应尽可能精准地指定约定目的地中的具体交货地点，因为货物运送至该地点的一切费用和风险由卖方负担。建议卖方订立与上述决定适宜的运输合同。除当事人事先另有约定外，如果卖方根据其运输合同负担了有关货物在指定目的地卸载的费用，其无权要求买方偿还相关费用。如果卖方不能直接或间接办理进口手续，建议当事人不要使用DDP术语。如果当事人希望买方承担进口清关的一切风险和费用，应使用DAP术语。除在销售合同中另有明确约定，任何增值税或其他进口所需税款应由卖方负担。 A THE SELLER’ OBLIGATIONS 卖方义务 A1 General obligations of the seller 卖方基本义务 The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract. Any document r eferred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary. 卖方必须提供符合销售合同规定的货物和商业发票以及按照合同约定必需的有同等作用的其他任何凭证。以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。 A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续 Where applicable, the seller must obtain, at its own risk and expense, any export and import lice nce and other official authorization and carry out all customs formalities necessary for the export of the goods, for their transport through any country and for their import.