1

Free on BoardFOB （ named port of shipment ，指定装运港 ）例： FOB Shanghai ， China • 简略定义：

– FOB 是指，买方安排船只，支付装运港到目的港运费，卖方在指定装运港交货。货物越过船舷时，风险和费用从卖方转移到买方。

– FOB 仅适用于船舶运输。

2

FOB defined in INCOTERMS 2000（国际商会中国国家委员会 p171)

• FREE ON BOARD means that the seller delivers when the goods pass over 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 only be used 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 be used.

3

Division of obligation, cost, and risks under FOB in INCOTERMS 2000（国际商会中国国家委员会 p172 ～ 177)

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 electronic message, in conformity with the contract of sale and any other evidence of conformity which may be required by the contract.

B1 Payment of the price The buyer must pay the price as provided in the contract of

sale.

4

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 applicable, all customs formalities necessary for the export of the goods.

B2 Licences, authorisations, and formalitiesThe buyer must obtain at his own risk and expense any impor

t licence or other official authorisation and carry out, where applicable, all customs formalities for the import of the goods and, where necessary, for their transit through any country.

5

A3 Contract of carriage and insurance

a) Contract of carriage

No obligation.

b) Contract of insurance

No obligation.

B3 Contract of carriage and insurancea) Contract of carriage

The buyer must contract at his own expense for the carriage of the goods from the named port of shipment.

b) Contract of insurance

No obligation.

6

A4 Delivery

The seller must deliver the goods on the date or within the agreed period at the named port of shipment and in the manner customary at the port on board the vessel nominated by the buyer.

B4 Taking deliveryThe buyer must take delivery of the goods when they have

been delivered in accordance with A4.

7

A5 Transfer of risksThe seller must, subject to the provisions of B5, bear all risks of loss

of or damage to the goods until such time as they have passed the ship’s rail at the named port of shipment

B5 Transfer of risksThe buyer must bear all risks of losses of or damage to the goods *from the time they have passed the ship’s rail at the named port of

shipment, and *from the agreed date or the expiry date of the agreed period for

delivery which arise because he fails to give notice in accordance with B7, or because the vessel nominated by him fails to arrive on time, or is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided, however, that the goods have been duly appropriated to the contract, that is to say, clearly set aside or otherwise identified as the contract goods.

8

A6 Division of costsThe seller must, subject to the provisions of B6, pay * all costs relating to the goods until such time as they have passed the ship’s rail at

the named port of shipment; and *where applicable, the costs of customs formalities necessary for export as well as

all duties, taxes, and other charges payable upon export.

B6 Division of costsThe buyer must pay *all costs relating to the goods from the time they have passed the ship’s rail at the

named port of shipment, and *any additional costs incurred, either because the vessel nominated by him has

failed to arrive on time, or is unable to take the the goods, or closes for cargo earlier than the time notified in accordance with B7, or because the buyer has failed to give appropriate notice in accordance with B7 provided, however, that the goods have been duly appropriated to the contract, that is to say, clearly set aside or otherwise identified as the contract goods; and

*where applicable, all duties, taxes, and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and for their transit through any country.

9

A7 Notice to the Buyer

The seller must give the buyer sufficient notice that the goods have been delivered in accordance with A4.

B7 Notice to the sellerThe buyer must give the seller sufficient notice of the vessel

name, loading point, and required delivery time.

10

A8 Proof of delivery, transport document or equivalent electronic message

The seller must provide the buyer at the seller’s expense with the usual proof of delivery in accordance with A4.

Unless the document referred to in the proceeding paragraph is the transport document, the seller must render the buyer, at the latter’s request, risk, and expense, every assistance in obtaining a transport document for the contract of carriage (for example, a negotiable bill of lading, a non-negotiable sea waybill, an inland waterway document, or a multimodal transport document).

Where the seller and the buyer have agreed to communicate electronically, the document referred to in the proceeding paragraph may be replaced by an equivalent electronic data interchange (EDI) message.

B8 Proof of delivery, transport document or equivalent electronic message

The buyer must accept the proof of delivery in accordance with A8.

11

A9 Checking - packaging - marking

The seller must pay the costs of those checking operations (such as checking quality, measuring, weighing, counting) which are necessary for the purpose of delivering the goods in accordance with A4

The seller must provide at his own expense packaging (unless it is usual for the particular trade to ship the goods of the contract description unpacked) which is required for the transport of goods, to the extent that the circumstances relating to the transport (for example, modalities,destination) are made known to the seller before the contract of sale is concluded.

Packaging is to be marked appropriately.

B9 Inspection of goodsThe buyer must pay the costs of pre-shipment inspection except when

such inspection is mandated by the authorities of the country of export.

12

A10 Other obligations

The seller must render the buyer at the latter’s request, risk, and expense, every assistance in obtaining any documents or equivalent electronic messages (other than those mentioned in A8) issued or transmitted in the country of shipment and/or of origin which the buyer may require for the import of the goods and, where necessary, for their transit through any country.

The seller must provide the buyer, upon request, with the necessary information for procuring insurance.

B10 Other obligationsThe buyer must pay all costs and charges incurred in obtaining the

documents or equivalent electronic messages mentioned in A10 and reimburse those incurred by the seller in rendering his assistance in accordance therewith.

13

FOB 责任、费用、风险划分 ( 简略）

1. 买方未将租船信息及时通知卖方，或2. 买方指定的船只未按时到达，或3. 船只不能接收货物，或4. 船只提前截止装货，

责任 风险 费用

卖方 1 、将货物送交到装运港买方指定的船只上2 、办理出口报关手续

1 、承担货物越过船舷之前的风险

1 、承担货物越过船舷之前的费用

买方 1 、租船订舱，将船期、船名通知卖方2 、办理进口报关手续

1 、承担货物越过船舷之后的风险

1 、承担货物越过船舷之后的费用，特别是装港～到港运费

非正常情况

以最后装期为界线 以最后装期为界线

14

使用 FOB 的注意事项 1. 船货衔接

买方应尽早将船期、船名通知卖方，以便卖方顺利交货 2. FOB 的变形 （租船运输时，装船费用的划分）• FOB liner terms FOB 班轮条件 买方承担装船费用• FOB under tackle FOB 吊钩下交货 买方承担装船费用• FOB stowed FOB 理舱 卖方承担装船费用• FOB trimmed FOB 平舱 卖方承担装船费用3. FOB 的界线：

FOB 的 INCOTERMS 界线是风险、责任、费用三线合一，以船舷为界，但在实际使用时风险和费用界线常常前后移动。例如， “已装船清洁”提单将风险界线从船舷移到船上， FOB under tackle 则将费用界限从船舷前移到船边的吊钩半径范围之内。

4. INCOTERMS 与美国《外贸定义》对 FOB 的不同解释

15

《 1941 年美国对外贸易定义修订本》的 FOB 分为 6种（吴百福 p77 ～ 79)

2.1) FOB (named inland carrier at named inland point of departure) 在指定内陆发货地点的指定内陆运输工具上交货2.2) FOB (named inland carrier at named inland point of departure) freight prepaid to (named point of exportation) 在指定内陆发货地点的指定内陆运输工具上交货，运费预付到指定的出口

地点2.3) FOB (named inland carrier at named inland point of departure) freight allowed to (named point) 在指定内陆发货地点的指定内陆运输工具上交货，减除至出口地点的运费 2.4) FOB (named inland carrier at named inland point of exportation) 在指定出口地点的指定内陆运输工具上交货 2.5) FOB Vessel (named port of shipment) 在指定装运港的船上交货价2.6) FOB (named inland point in country of importation) 在进口国的指定内陆地点交货

教学版特有 16

举例说明《美国对外贸易定义修订本》 6 种 FOB

• 内陆发货点：湖北黄石市• 出口地：湖北武汉市，进口地：美国 Los Angeles

交货点 费用点 风险点

2.1 黄石 黄石 黄石

2.2 黄石 武汉（运费预付） 黄石

2.3 黄石 武汉（运费到付） 黄石

2.4 武汉（关山二路） 武汉（关山二路） 武汉（关山二路）

2.5 武汉（江汉关码头）

武汉（江汉关码头）

武汉（江汉关码头）

2.6 Los Angeles, USA

Los Angeles, USA

Los Angeles, USA

4章 2006.03 17

INCOTERMS 与《美国外贸定义》（第四、第五

种）对 FOB 的不同解释INCOTERMS 《美国外贸定义》

第四种《美国外贸定义》第五种

FOB 的后接内容 FOB Wuhan,China FOB Wuhan,China FOB Vessel Wuhan,China

交货点 Wuhan 港口船上交货 Wuhan 内陆运输工具上交货

Wuhan 港口船上交货

风险点 船舷 Wuhan 内陆运输工具 船上

出口手续 卖方负责出口许可证和出口报关

卖方协助买方办理出口许可证 , 且买方承担费用

卖方协助买方办理出口许可证 , 且买方承担费用

因此，我国公司与北美公司签订进口合同时应注意：1 、使用 FOB Vessel named port of shipment ，2 、应书面确定卖方负责办理出口许可证和出口报关，并承担费用。

18

Cost and FreightCFR （ named port of destination ，指定目的港 ）例： CFR Los Angeles ， USA

• 简略定义： – CFR 是指，卖方安排船只，支付装运港到目

的港运费，在指定装运港交货。货物越过船舷时，风险和其他费用从卖方转移到买方。

– CFR 仅适用于船舶运输

19

CFR defined in INCOTERMS 2000 （国际商会中国国家委员会 p178)

• COST AND FREIGHT means that the seller delivers when the goods pass the ship’s rail in the port of shipment.

• The seller must pay the costs and freight necessary to bring the goods to the named port of destination, BUT the risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time of delivery, are transferred from the seller to the buyer.

• The CFR term requires the seller to clear the goods for export.

• This term can only be used for sea and inland waterway transport. If the parties do not intend to deliver the goods across the ship’s rail, the CPT term should be used.

20

CFR 责任、费用、风险划分 ( 简略）

责任 风险 费用

卖方 1 、租船订舱，将货物送交到装运港船只上2 、将装船情况及时通知买方3 、办理出口报关手续

1 、承担货物越过船舷之前的风险

1 、承担货物越过船舷之前的费用 ,

2 、承担装港～到港运费

买方 1 、办理进口报关手续 1 、承担货物越过船舷之后的风险

1 、承担货物越过船舷之后的费用，不包括装港～到港运费

21

使用 CFR 的注意事项 1. 船险衔接

• 卖方应尽早将装船情况通知买方，以便买方及时投保 2. CFR 的变形 （租船运输时，卸船费用的划分）• CFR liner terms CFR 班轮条件， 卖方承担卸船费用• CFR landed CFR 卸至岸上 卖方承担卸船费用• CFR ex tackle CFR 吊钩下交货 卖方承担卸船费用• （船舶不能靠岸时，不含驳船费用）• CFR ex ship’s hold CFR 舱底交货 买方承担卸船费用3. CFR 的别名 CFR = C&F = CNF= C and F

22

Cost , Insurance, and FreightCIF （ named port of destination ，指定目的港 ）例： CIF Los Angeles ， USA

• 简略定义： – CIF 是指，卖方安排船只、投保，支付装运

港到目的港运费及保费，在指定装运港交货。货物越过船舷时，风险和其他费用从卖方转移到买方。

– CIF 仅适用于船舶运输

23

CIF defined in INCOTERMS 2000（国际商会中国国家委员会 p186)• COST, INSURANCE, and FREIGHT means that the seller delivers

when the goods pass the ship’s rail in the port of shipment.• The seller must pay the costs and freight necessary to bring the goods

to the named port of destination, BUT the risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time of delivery, are transferred from the seller to the buyer. However, in CIF the seller also has to procure marine insurance against the buyer’s risk of loss of or damage to the goods during the carriage.

• Consequently, the seller contracts for insurance and pays the insurance premium. The buyer should note that under the CIF term the seller is required to obtain insurance only on minimum cover. Should the buyer wish to have the protection of greater cover, he would either need to agree as much expressly with the seller or to make his own extra insurance arrangement.

• The CIF term requires the seller to clear the goods for export. • This term can only be used for sea and inland waterway transport. If

the parties do not intend to deliver the goods across the ship’s rail, the CIP term should be used.

24

CIF 责任、费用、风险划分 ( 简略）

责任 风险 费用

卖方 1 、租船订舱，将货物送交到装运港船只上2 、购买海运保险3 、办理出口报关手续

1 、承担货物越过船舷之前的风险

1 、承担货物越过船舷之前的费用 ,

2 、承担装港～到港运费、保险费

买方 1 、办理进口报关手续 1 、承担货物越过船舷之后的风险

1 、承担货物越过船舷之后的费用，不包括装港～到港运费、保险费

25

使用 CIF 的注意事项 1. CIF 的风险界线与 FOB 相同，因此， 从“风

险界线”的角度来看， CIF 价格并不是“到岸价格”

2. CIF 的变形 （租船运输时，卸船费用的划分）

• CIF liner terms CFR 班轮条件， 卖方承担卸船费用• CIF landed CFR 卸至岸上 卖方承担卸船费用• CIF ex tackle CFR 吊钩下交货 卖方承担卸船费用• （船舶不能靠岸时，不含驳船费用）• CIF ex ship’s hold CFR 舱底交货 买方承担卸船费用

26

Free CarrierFCA （ named place ，指定装运地 ）例： FCA Shanghai ， China • 简略定义：

– FCA 是指，买方指定承运人，支付装运地到目的地运费，卖方在指定装运地交货。货物交给承运人时，风险和费用从卖方转移到买方。

– FCA 适用于各种运输方式。

27

FCA 　 defined in INCOTERMS 2000（国际商会中国国家委员会 p156)

FREE CARRIER means that the seller deliver the goods, cleared for export, to the carrier nominated by the buyer at the named place. It should be noted the chosen place of delivery has an impact on the obligation of loading and unloading the goods at that place. If delivery occurs at the seller’s premises, the seller is responsible for loading. If delivery occurs at any other place, the seller is not responsible for unloading.

This term may be used irrespective of the mode of transport, including multimodal transport.

CARRIER means any person who, in a contract of carriage, undertakes to perform or to procure the performance of carriage by rail, road, sea, air, inland waterway or by a combination of such modes.

If the buyer nominates a person other than a carrier to receive the goods, the seller is deemed to have fulfilled his obligation to deliver the goods when they are delivered to that person.

28

Carriage Paid ToCPT （ named place of destination ，指定目的地 ）例： CPT Los Angeles ， USA • 简略定义：

– CPT 是指，卖方指定承运人，支付装运地到目的地运费，卖方在指定装运地交货。货物交给承运人时，风险和费用从卖方转移到买方。

– CPT 适用于各种运输方式。

29

CPT defined in INCOTERMS 2000（国际商会中国国家委员会 p194)

• CARRIAGE PAID TO means that the seller delivers the goods to the carrier nominated by him but the seller must in addition pay the cost of carriage necessary to bring the goods to the named destination. This means the buyer bears all risks and any other costs occurring after the goods have been so delivered.

• CARRIER means any person who, in a contract of carriage, undertakes to perform or to procure the performance of carriage by rail, road, sea, air, inland waterway or by a combination of such modes.

• If subsequent carriers are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier.

• The CPT term requires the seller to clear the goods for export. • This term may be used for any mode of transport, including

multimodal transport.

30

Carriage and Insurance Paid toCIP （ named place of destination ，指定目的地 ）例： CIP Los Angeles ， USA • 简略定义：

– CIP 是指，卖方指定承运人、投保，支付装运地到目的地运费、保费，卖方在指定装运地交货。货物交给承运人时，风险和费用从卖方转移到买方。

– CIP 适用于各种运输方式。

31

CIP defined in INCOTERMS 2000（国际商会中国国家委员会 p201)

• CARRIAGE and INSURANCE PAID TO means that the seller delivers the goods to the carrier nominated by him, but the seller must in addition pay the cost of carriage necessary to bring the goods to the named destination. This means the buyer bears all risks and any other costs occurring after the goods have been so delivered. However, in CIP the seller also has to procure insurance against the buyer’s risk of loss of or damage to the goods during the carriage.

• Consequently, the seller contracts for insurance and pays the insurance premium.

• The buyer should note that under the CIP term the seller is required to obtain insurance only on minimum cover. Should the buyer wish to have the protection of greater cover, he would either need to agree as much expressly with the seller or to make his own extra insurance arrangement.

• CARRIER means any person who, in a contract of carriage, undertakes to perform or to procure the performance of carriage by rail, road, sea, air, inland waterway or by a combination of such modes.

• If subsequent carriers are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier.

• The CIP term requires the seller to clear the goods for export. • This term may be used for any mode of transport, including multimodal

transport.

32

INCOTERMS 2000 13 价格术语总图 按交货点 / 风险点分组 ( 吴百福 p108)

33

价格术语按风险点 / 交货点分组（参考国贸 011 唐晶晶作业列表）

序号 本组术语 交货点 风险点 本组特点

1 EXW 卖方工厂 卖方工厂 卖方义务最小，具有国内贸易的性质

2 DDP 包税DDU 不包税

进口国指定目的地 进口国指定目的地 卖方义务最大

4 FOB, CFR, CIF

FAS

出口国装运港船舷出口国装运港船边

船舷船边（吊钩半径）

货交装运港

3 FCA, CPT, CIP 出口国运输工具、运输站、收货点

第一承运人的监管 货交承运人

5 DES

DEQ

进口国目的港船上进口国目的港码头

船上码头

货交目的港责任、风险、费用包到进口国目的港

6 DAF 边境 边境 明确贸易国接壤

4章 2005.11 34

Remarks selected from the INTRODUCTION of INCOTERMS 2000

1. PURPOSE AND SCOPE OF INCOTERMS

The purpose of Incoterms is to provide a set of international rules for the interpretation of the most commonly used trade terms in foreign trade. Thus, the uncertainties of different interpretations of such terms in different countries can be avoided or at least reduced to considerable degree.

Frequently, parties to a contract are unaware of the different trading practices in their respective countries. This can give rise to misunderstandings, disputes and litigations, with all the waste of time and money that this entails. In order to remedy these problems, the International Chamber of Commerce first published in 1936 a set of international rules for the interpretation of trade terms. These rules were known as “Incoterms 1936”. Amendments and additions were later made in 1953, 1967, 1976, 1980, 1990 and presently in 2000 in order to bring the rules in line with current international trade practices.

4章 2005.11 35

有关说明 , 选自 INCOTERMS2000 引言1. Incoterms 的宗旨和范围

• Incoterms 的宗旨是为解释国际贸易中最普遍使用的贸易术语解释提供一套国际规则，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。为了解决这些问题，国际商会（ ICC ）于 1936 年首次公布了一套解释贸易术语的国际规则，名为 Incoterms 1936 ，以后又于 1953年、 1967 年、 1976 年、 1980 年和 1990 年，现在则是在 2000 年版本中作出补充和修订，以便使这些规则适应当前国际贸易实践的发展。

4章 2005.11 36

It should be stressed that the scope of Incoterms is limited to matters relating to the rights and obligations of the parties to the contract of sale with respect to the delivery of goods sold ( in the sense of “tangibles”, not including “intangibles” such as computer software).

It appears that two particular misconceptions about Incoterms are very common. First, Incoterms are frequently misunderstood as applying to the contract of carriage rather than to the contract of sale. Second, they are sometimes wrongly assumed to provide for all the duties which parties may wish to include in a contract of sale.

As always has been underlined by ICC, Incoterms deal only with the relation between sellers and buyers under the contract of sale, and, moreover, only do so in some very distinct respects.

37

• 需要强调的是， Incoterms 涵盖的范围只限于销售合同当事人的权利义务中与所销售货物（指“有形的”货物，不包括“无形的”货物，如电脑软件）的交货有关的事项。

• 关于 Incoterms ，看来有两个非常普遍的特别误解。一个是常常认为 Incoterms 适用于运输合同而不是销售合同。第二个是人们有时错误地以为它规定了当事人可能希望包含在销售合同中的所有责任。

• 首先，正如 ICC 一贯强调的那样， Incoterms 只涉及销售合同中买卖双方的关系，而且，只限于一些非常明确的方面。

4章 2005.11 38

While it is essential for exporters and importers to consider the very practical relationship between the various contract needed to perform an international sale transaction——where not only the contract of sale is required but also contracts of carriage, insurance and financing——Incoterms relate to only one of these contracts, namely the contract of sale.

Nevertheless, the parties’ agreement to use a particular Incoterm would necessarily have implications for the other contracts. To mention a few examples, a seller having agreed to a CFR- or CIF-contract cannot perform such a contract by any other mode of transport than carriage by sea, since under these terms he must present a bill of lading or other maritime document to the buyer which is simply not possible if other modes of transport are used. Furthermore, the document required under a documentary credit would necessarily depend upon the means of transport intended to be used.

Second, Incoterms deal with a number of identified obligations imposed on the parties——such as the seller’s obligation to place the goods at the disposal of the buyer or hand them over for carriage or deliver them at destination——and with the distribution of risk between the parties in these cases.

4章 2005.11 39

• 对进口商和出口商来讲，考虑那些为完成国际销售所需要的各种合同之间的实际关系当然是非常必要的。完成一笔国际贸易不仅需要销售合同，而且需要运输合同、保险合同和融资合同，而 Incoterms 只涉及其中的一项合同，即销售合同。

• 虽然如此，当双方当事人同意使用某一个具体的贸易术语时，将不可避免地对其他合同产生影响。举例说明，卖方同意在合同中使用 CFR 和 CIF 术语时，他就只能以海运方式履行合同，因为在这两个术语下他必须向买方提供提单或其他海运单据，而如果使用其他运输方式，这些要求是无法满足的。而且，跟单信用证要求的单据也必然将取决于准备使用的运输方式。

• 其次， Incoterms 涉及为当事方设定的若干特定义务，如卖方将货物交给买方处置，或将货物交运或在目的地交货的义务，以及当事人双方之间的风险划分。

4章 2005.11 40

Further, they deal with the obligations to clear the goods for export and import, the packing of the goods, the buyer’s obligation to take delivery as well as the obligation to provide proof that the respective obligations have been duly fulfilled. Although Incoterms are extremely important for the implementation of the contract of sale, a great number of problems which may occur in such a contract are not dealt with at all, like transfer of ownership and other property rights, breaches of contract and the consequences following from such breaches as well as exemptions from liability in certain situations. It should be stressed that Incoterms are not intended to replace such contract terms that are needed for a complete contract of sale either by the incorporation of standard terms or by individually negotiated terms.

Generally, Incoterms do not deal with the consequences of breach of contract and any exemptions from liability owing to various impediments. These questions must be resolved by other stipulations in the contract of sale and the applicable law.

4章 2005.11 41

• 另外， Incoterms 涉及货物进口和出口清关、货物包装的义务，买方收取货物的义务，以及提供证明各项义务得到完整履行的义务。尽管 Incoterms 对于销售合同的履行有着极为重要的意义，但销售合同中可能引起的许多问题却并未涉及，如货物所有权和其他产权的转移、违约、由于各种违约所产生的后果以及某些情况下的免责等。需要强调的是， Incoterms 无意取代那些完整的销售合同所需要订入的标准条款或商定条款。

• 通常， Incoterms 不涉及违约的后果或由于各种缔约障碍导致的免责事项，这些问题必须通过销售合同中的其他条款和适用的法律来解决。

4章 2005.11 42

8. PASSING OF RISKS AND COSTS RELATING TO THE GOODS

The risk of loss of and damage to the goods, as well as the obligation to bear the costs relating to the goods, passes from the seller to the buyer when the seller has fulfilled his obligation to deliver the goods. Since the buyer should not be given the possibility to delay the passing of the risk and costs, all terms stipulate that the passing of risk and costs may occur even before delivery, if the buyer does not take delivery as agreed or fails to give such instructions (with respect to time for shipment and/or place for delivery) as the seller may require in order to fulfill his obligation to deliver the goods. It is an requirement for such premature passing of risk and costs that the goods have been identified as intended for the buyer or, as is stipulated in terms, set aside for him (appropriation).

This requirement is particularly important under EXW, since under all other terms the goods would normally have been identified as intended for the buyer when measures have been taken for their shipment of dispatch (“F- and “C”-terms) or their delivery at destination (“D”-terms). In exceptional cases, however, the goods may have been sent from the seller in bulk without identification of the quantity for each buyer and, if so, passing of risk and costs does not occur before the goods have been appropriated as aforesaid. ……

4章 2005.11 43

8. 与货物有关的风险和费用的转移

• 当卖方交货后，货物灭失或损坏的风险，以及负担与货物有关的费用的义务便从卖方转移到买方。由于不应给予买方任何拖延风险和费用转移的机会，因此，所有术语都作出规定，当买方没有按约定收取货物或没有给予卖方完成交货义务的必要指示（有关装船时间和 / 或交货地点）时，风险和费用甚至在交货之前就可转移。这种提前转移风险和费用的条件就是货物已确实为买方准备，或如术语所规定，已为买方“划出”。

• 在 EXW 术语下，这一点尤为重要，因为在所有其他术语下，当采取措施为交运、发送货物（ F 组和 C 组）或在目的地交货做准备时（ D 组），一般即可认为这批货物是确实为买方准备的。但在一些例外场合，如当卖方散装发运货物且未确定每一个买方的数量时，则在货物按前述规定特定化前，风险和费用不发生转移……

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案例分析 4.1.1 ( 案情参考徐进亮 P48 ，问题由课件作者提出 )

湖北 ITC 公司于 2000 年 12 月向英国出口 B 产品 1200 件。出口合同的价格条件为 FOB 天津新港，支付方式为即期信用证，货物必须装集装箱，装船期限为 2000 年 12 月 25 日之前。 ITC 公司在天津设有办事处， 12 月 10 日便将货物运到天津，由天津办事处负责订箱装船。货物在天津存仓后，仓库于 12 月13 日午夜着火，抢救不及， 1200 件 B 产品全部被焚。天津办事处立即通知 ITC 湖北总部并要求尽快补发 B 产品 1200 件，否则无法按期装船。 ITC 公司因货源不济，不得不要求英国客户将信用证的装期和效期各延长 15 天。 ITC 公司不仅自行承担 1200 件 B 产品被焚的损失，而且还要承担迟交货罚款。

1 ）、按照 INCOTERMS 2000 的解释，上述合同采用 FOB 条件是否合适？请说明理由。

2 ）、出口合同采用何种价格条件，可以同时满足： a ）出口合同的单价及总价不变； b ）在发生上述事故之后，既可使 ITC 公司不承担货物被焚的损失、也可使上述推迟装运不构成ITC 公司迟交货？请说明理由。

教学版特有 45

案例 4.1.1 答案• 按照 INCOTERMS 2000 的解释，本案合同采用 FOB

条件不合适。因为 FOB 不适用于集装箱运输。• 可采用 FCA 天津新港。因为 FCA 天津新港与 FOB 天

津新港的价格构成相同，故出口合同的单价及总价不变。若本案采用 FCA 天津新港，货物交给承运人时风险就转移给英国公司， ITC 公司不必承担货物被焚的损失，因火灾导致推迟装运自然也不构成 ITC 公司迟交货。

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案例分析 4.1.2 ( 徐进亮 P51)

有一份 FOB 合同，买方已向保险公司投保仓至仓条款的一切险。货物从卖方仓库运往装运码头途中，发生承保范围内的损失，事后卖方以保险单含有仓至仓条款要求保险公司赔偿，遭拒赔。卖方又请买方以买方名义凭保险单向保险公司索赔，同样遭到拒赔。

本例中货物是在从卖方仓库运往装运码头途中发生承保范围内的损失，所保一切险又含仓至仓条款，请分析保险公司为什么拒赔？

教学版特有 47

案例 4.1.2 答案 ( 按徐进亮， 2000 ， P51-52 简写 )

• 可以从保险公司的赔付起讫责任和索赔人的保险利益两个角度分析。• 在 FOB 合同下，风险以船舷为界从卖方转移到买方。买方购买的保险，

只保其应该负责的风险（既转移后的风险），而风险转移前（如从卖方仓库运往装运码头期间）发生的风险损失，买方概不负责，买方投保的保险公司当然也不负责。这意味着， FOB 合同将保险公司仓至仓的起讫责任改变成为船至仓的起讫责任。本案的风险损失不在保险公司的责任范围之内。

• 在 FOB 合同下，货物越过船舷之前，风险由卖方负责，此时卖方对货物具有保险利益；若卖方向银行进行押汇，则在买方付款赎单之前，向卖方议付的银行控制货运单据，对货物拥有保险利益；若买方已付款赎单，则对货物有保险利益的只能是买方。无论如何，只有具有保险利益的人，才能向保险公司提出索赔。

• 本案例中，保险公司拒赔卖方，是因为损失发生时虽然他拥有保险利益，但他不是保险单的被保险人或合法的受让人，本无权向保险公司索赔。保险公司拒赔买方，是因为损失发生时虽然他是保险单的被保险人和合法持有人，但他对货物不具备保险利益。

• 总之，保险公司只对其承保责任范围内的损失，向拥有保险利益的被保险人和保险单的合法持有人赔偿损失，否则有权拒赔。

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案例分析 4.1.3 ( 徐进亮 P57)

有一份 CPT 合同， A 公司出口 3000 公吨小麦给 B 公司。 A 公司按规定的时间和地点，将 5000 公吨散装小麦装到火车上，其中的 3000 公吨属于卖给 B 公司的小麦。货抵目的地后，由货运公司负责分拨。 A 公司装运货物后，及时向 B 公司发出装运通知。承载火车在途中遇险，使该批小麦损失了 3000 公吨，其余 2000 公吨安全运抵目的地。买方要求卖方交货，卖方宣称卖给 B 公司的 3000 公吨小麦已全部灭失，而且，按照 INCOTERMS 2000 对 CPT 的划分，货物的风险在装运地交至火车上时即转移给 B公司，卖方对此项损失不负任何责任。

试分析 A 公司的说法是否成立。

教学版特有 49

案例 4.1.3 答案• INCOTERMS 2000 对 FOB, CFR, CIF 及 FCA, CPT, CIP 的风险划分中，

对非正常情况下的风险转移以装期为界线设置了前提条件：以该项货物已适当划归于本合同项下，即清楚地分开或以其他方式确定为合同项下之货物为限（国际商会中国国家委员会， 2000 ， p33 ， 48 ， 53 ， 60 ， 67 ， 73) 。

• 上述 6 种术语在正常情况下的风险转移以船舷 / 第一承运人的监管为界线，也有类似的前提条件，以货物已适当划归于当事人的合同项下，即清楚地分开或以其他方式确定为合同项下之货物为限，否则，即使货物越过船舷 / 第一承运人的监管，风险也不能从卖方转移给买方。袁永友（ 2004 ， P16 ）、徐进亮（ 2000, P57 ）分别以 CFR 合同和 CPT 合同为例，主张当货物的风险转移以承运人的监管为界线时，要满足上述前提条件。

• 本案中，小麦在装到火车上时，直至发生火灾，货运公司并未从 5000 公吨散装小麦中将属于 B 公司 3000 公吨小麦划拨出来。因此， 该 3000 公吨小麦的风险，在装运地交至火车上时不能从 A 公司转移给 B 公司。故A 公司的说法不能成立。

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价格条款

Commodity and Specification Qty Unit Price Amount

Plush Toy Bear Size 24” 10,000 pcs US$1.99 US$19,900.00

quality as per sample No.HBITC001 CIF San Francisco, USA

packing charges included

Total contract value: U.S. Dollars Nineteen Thousand Nine Hundred only, CIF San Francisco, USA, packing charges included.

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§4.2 作价及核算• 常用价格术语的价格构成

（以我国外贸公司作为出口方）

• FOB 价 = 收购价 + 收购地至装运港运费 +管理费用及利润－出口退税 （一程运费）

• CFR 价 = FOB 价 + 装运港至目的港运费 （二程运费）

• CIF价 = CFR 价 + 海运保险费

• 外贸公司管理费的两种计算方式：1. 管理费 = 收购价（人民币） × 百分比 …… 按收购价定额化2. 管理费 = 出口合同价（美元） ×0.5元/美 ……按出口合同价定额化

• 含税收购价 =净价 +增值税 =净价 +净价 ×17% =净价 × （ 1+17%）净价 =含税收购价 ÷ （ 1+17%）

• 出口退税 =净价 ×退税率 =

%171退税率含税收购价

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换汇成本核算、盈利核算

例 4.2.1 出口电机配件一批，出口总价 US$85,000.00 CIF San Francisco, USA ， 一、二程运费合计 RMB12,000.00 ，保险费 RMB3,000.00, 收购价 RMB560,000.00 （含 17%增值税），定额管理费为收购价的 5% ，出口退税率 14% ，美元买入价 6.50 ，美元卖出价 6.60 ，试计算合同是否盈利。

人民币总支出 ＝ 560,000 + 560,000 ×5% + 12,000 + 3,000－

= RMB535,991.45

人民币收入 =US$70,000.00×6.50 盈利 = 收入－支出 = US$85,000.00×6.50－ 535,991.45= 6.50－ ×85,000.00

出口商品换汇成本＝ = =6.30

美元买入价是换汇成本的盈亏临界值：当换汇成本 < 美元买入价时，外贸公司盈利， 当换汇成本 > 美元买入价时，外贸公司亏损

换汇成本越低，人民币盈利越多；换汇成本越高，人民币盈利越少。

%171

%14000,560

000,85

45.991,535

美元净收入人民币总支出

000,85

45.991,535

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常用价格术语的价格换算• CFR价 = FOB价 +装运港至目的港运费• CIF价 = CFR价 + 海运保险费• 利用第 3 章的两个等式1. 保险金额＝（装运港货价＋运费＋保险费） × （ 1+加成率）…（ 2 ）

2. 保险金额＝ ………（ 3 ）• 可得：1. 保险金额＝ CIF 价 × （ 1+加成率）

2. CIF 价 =

保险费率加成率）（加成率）（运费）（装运港货价

11

1

保险费率加成率）（运费）（装运港货价

11

54

例 4.2.2 我国外贸公司出口一批商品，对外报价为每箱 USD500.00 ， FOB上海，英国客户要求改报 CIF London。已知上海— London运费为每箱 USD50.00 ，保险加成率为 10%，保险费率为 8‰ 。请计算CIF London报价。CIF 价 =

=

= USD554.88验证 :保险费 =554.88 ×（ 1＋ 10% ） × 8‰=4.88FOB价 +运费 +保险费 =500+50+4.88=554.88

保险费率加成率）（运费）（装运港货价

11

‰8%1011

50500

）（）（

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含佣价与净价的换算• 佣金 Commission ：是买方或卖方向中间商支付的酬金。• 含佣价：包含有佣金金额的价格。• USD10,000.00 CIFC3 London, U.K.

• 例 4.2.3 我国外贸公司对外报价为 USD50,000.00 CIF London, U.K. ，客户要求改报 CIFC3 London 价格，在维持原有利润不变的条件下，价格应改为多少？

• 设价格改为 P ，则 P－ P ×3%= USD50,000.00

• P= = USD51,546.39 %31

50000

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习题名词解释价格条件 价格术语 国际贸易惯例 INCOTERMS 2000 FOB CFR CIF FCA CPT CIP 换汇成本

简答4.1  试述国际贸易惯例对合同当事人的约束力。4.2  试述 FOB 、 CFR 、 CIF 三种价格术语的异同。4.3  试述 FOB 、 CFR 、 CIF 和 FCA 、 CPT 、 CIP 两组价格术语的区别。4.4 为什么会出现常用价格术语的变形？ FOB 、 CIF 各有哪些变形 ?4.5 FOB 的 INCOTERMS 界线与实务界线有何联系？4.6 FOB Wuhan, China 在 INCOTERMS 2000 和《美国外贸定义》中各

作何解释？前一惯例的 FOB Wuhan, China 与后一惯例的 FOB Vessel Wuhan, China 又有何区别？

4.7 FCA 的交货地点选择如何影响卖方的装卸货义务？请举例说明。4.7 INCOTERMS 2000 如何对价格术语进行分组？各组有何特点？4.6 按照交货点 / 风险点划分， INCOTERMS 2000 的 13 种价格术语分

为哪几组？各组有何特点？

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计算题• ITC 公司出口一批货到美国，装运港收购价为 RMB71

0,000.00元 （含 17%增值税），装运港至美国洛杉矶的运费为 RMB4,500.00元，保险费 RMB1,000.00元，该货物的出口退税率 14% ， ITC 公司定额管理费以出口合同总价为基础，按 RMB0.5元 /1 美元计算，预计ITC 公司结汇时，银行的美元买入价 6.50元，美元卖出价 6.60元。如要求退税后换汇成本不高于 RMB6.30元 / 美元，试计算 CIF洛杉矶条件下的出口合同总价不低于多少美元。

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案例分析 4.1.4 (袁永友 P7)

• H 进出口公司与英国 D 公司签定一份 CIF 合同，由H 公司向 D 公司出口一批轻工产品。合同订有两项特殊条款（ 1 ）货物于 2000 年 10 月由上海港运至英国某港口， D 公司须于当年 8 月底前将信用证开到 H 公司， H 公司则保证载运船只不迟于 12 月1 日抵达目的港。（ 2 ）如果载运船只迟于 12 月 1日抵达目的港， D 公司可以取消合同，如届时货款已收妥，则 H 公司须将款项如数退交 D 公司。

• 按照 INCOTERMS 2000 的定义，该合同是否真正的 CIF 合同？说明理由。如果不是，哪一个价格术语适合于本题的规定？说明理由。