Incoterms 2000

國貿條規解說

共通特性

－ Departure

項目－ EXW (Ex Works)

E 類

定義•The Seller delivers when he places the goods at the disposal of the buyer at the Seller’s premises or another named place (i.e. works, factory, warehouse, etc.) not cleared for export and not loaded on any collecting vehicle.

•This term represents the minimum obligation for the Seller, and the Buyer has to bear all costs and risks involved in taking the goods from the Seller’s premises.

EXW

其後所接地點：named place

補充說明：•賣方責任最輕之條件

危險分界點： 賣方營業處所

•賣方不負責出口通關，亦不負責將貨物裝上接運車輛

EXW

共通特性－ main carriage not paid by the Seller

項目－ FCA (Free CArrier)－ FAS (Free AlongSide Ship)－ FOB (Free On Board)

F 類

定義

•The Seller delivers the goods, cleared for export, to the carrier nominated by the Buyer at the named place

FCA

其後所接地點： named place

適用運送方式： 不限補充說明：

•若交貨地在賣方處所，則賣方是否須負責裝貨？ Yes

•若交貨地在賣方處所以外之地點，則賣方是否須負責卸貨？ No

危險分界點： 交貨地點之運送人

FCA

定義

•The Seller delivers when the goods are placed alongside the vessel at the named port of shipment and the Buyer has to bear all costs and risks of loss of the goods from that moment.

FAS

其後所接地點： named port of shipment

適用運送方式： 限船運補充說明：•貨物出口通關由何方負責？ Seller

•若當事人希望由 Buyer 負責出口通關，則應於買賣契約中作約定

危險分界點： 裝運港船邊

FAS

定義

•The Seller delivers when the goods pass the ship’s rail at the named port of shipment and the Buyer has to bear all costs and risks of loss of the goods from that moment.

FOB

其後所接地點： named port of shipment

適用運送方式： 限船運補充說明：•貨物出口通關由何方負責？ Seller

•若無船舷之適用，或欲適用於空運之場合，則應使用何種條件？ FCA

危險分界點： 裝運港船舷

FOB

共通特性－ main carriage paid by the Seller

項目－ CPT (Carriage Paid To)－ CIP (Carriage and Insurance Paid to)－ CFR (Cost and FReight)－ CIF (Cost, Insurance and Freight)

C 類

定義•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.

•The Buyer has to bear all risks and any other costs occurring after the goods have been delivered to the carrier.

CPT

其後所接地點：named place of destination

適用運送方式： 不限補充說明：•貨物出口通關由何方負責？ Seller

•若全程有二個以上運送人，則貨物危險自何時移轉？ 貨交第一運送人時

危險分界點：交貨地點之運送人

CPT

定義•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.

•The Buyer has to bear all risks and any other costs occurring after the goods have been delivered to the carrier.

•The Seller has to procure insurance against the Buyer’s risk.

CIP

其後所接地點：同 CPT

適用運送方式：不限補充說明：•貨物出口通關由何方負責？ Seller

•若全程有二個以上運送人，則貨物危險自何時移轉？ 貨交第一運送人時

危險分界點：交貨地點之運送人

CIP

定義•The Seller delivers when the goods pass the ship’s rail at the named port of shipment.

•The Seller has to pay the costs and freight necessary to bring the goods to the named port of destination but the risk of loss of 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.

CFR

其後所接地點：named port of destination

適用運送方式：限船運補充說明：•貨物出口通關由何方負責？ Seller

•若無船舷之適用，或欲適用於空運之場合，則應使用何種條件？ CPT

危險分界點：裝運港船舷

CFR

定義•The Seller delivers when the goods pass the ship’s rail at the named port of shipment.

•The Seller has to pay the costs and freight necessary to bring the goods to the named port of destination but the risk of loss of 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 Seller has to procure marine insurance against the Buyer’s risk.

CIF

其後所接地點：named port of destination

適用運送方式：限船運補充說明：•貨物出口通關由何方負責？ Seller

•若無船舷之適用，或欲適用於空運之場合，則應使用何種條件？ CIP

危險分界點：同 CFR

CIF

D 類共通特性－ Arrival項目－ DAF (Delivered At Frontier)－ DES (Delivered Ex Ship)－ DEQ (Delivered Ex Quay)－ DDU (Delivered Duty Unpaid)－ DDP (Delivered Duty Paid)

DAF

定義•The Seller delivers when the goods are placed at the disposal of the Buyer on the arriving means of transport not unloaded, cleared for export, but not cleared for import at the named point of the frontier, but before the customs border of the adjoining country.

DAF

其後所接地點：named place

危險分界點：邊界地點之運輸工具上適用運送方式： 不限 , 但以陸運為

主補充說明：•貨物出口通關由何方負責？ Seller

•貨物在邊界地點卸貨費用及危險由何方負擔 ? Buyer

DES

定義•The Seller delivers when the goods are placed at the disposal of the Buyer on board the ship not cleared for import at the named port of destination.

•The Seller has to bear all the costs and risks involved in bringing the goods to the named port of destination before discharging.

DES

其後所接地點：named port of destination

危險分界點：目的港船上適用運送方式：船運補充說明：•貨物出口通關由何方負責？ Seller

•貨物在目的港卸貨費用及危險由何方負擔 ? Buyer

DEQ

定義•The Seller delivers when the goods are placed at the disposal of the Buyer not cleared for import on the quay at the named port of destination.

•The Seller has to bear all the costs and risks involved in bringing the goods to the named port of destination and discharging the goods on the quay.

DEQ

其後所接地點：named port of destination

危險分界點：目的港碼頭適用運送方式：船運補充說明：•貨物出口通關由何方負責？ Seller

•貨物在目的港卸貨費用及危險由何方負擔 ? Seller

DDU

定義•The Seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination.

•The Seller has to bear the costs and risks involved in bringing the goods thereto, other than, where applicable, any duty for import in the country of destination.

DDU

其後所接地點：named place of destination

危險分界點：目的地運輸工具上適用運送方式：不限補充說明：•貨物進口通關及稅費由何方負

責？ Buyer

•貨物在目的地卸貨費用及危險由何方負擔 ? Buyer

DDP

定義•The Seller delivers the goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination.

•The Seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any duty for import in the country of destination.

DDP

其後所接地點：named place of destination

危險分界點：目的地運輸工具上適用運送方式：不限補充說明：•貨物進口通關及稅費由何方負

責？ Seller

•貨物在目的地卸貨費用及危險由何方負擔 ? Buyer

•各條件之後所接地點之含意•僅針對 CIF 及 CIP 規定保險種類及金額之原因•貨物危險分界點之相關問題•PSI(Pre Shipment Inspection) 費用之負擔•出、進口通關手續及稅費問題

•CIF vs. DES

Incoterms 各條件摘要•Incoterms 法律性質

Incoterms 之法律性質• 非強制之法律規定，而係私法性質• 與貿易文件抵觸時，以後者為優先• 應於貿易文件中載明以下類似用語：　 Unless otherwise expressly stipulated

herein, this quotation (contract,…) is

subject to Incoterms 2000

各條件所接地點之含意

• Seller 負擔　　　　　　至　該地為止

主要運費

CIF 及 CIP 保險之相關問題

保費負擔 (Seller) 及保險利益 (Buyer) 衝突

• Incoterms 僅針對 CIF 及 CIP 規定保險條件之主因：

•若未於買賣契約中約定，則：　保險種類：　保險金額：•保險金額按契約金額再加 10% 之原因：涵蓋買方預期之利潤及其他費用

ICC( C )

契約金額 × 110%

貨物危險之分界點 ( 一 )

•危險之定義：非買賣雙方所能控制之因素

•十三條件均以何時點為準？ 貨物之交付

•買方未準時收受貨物時，危險可否提前移轉？－可－但以貨物已「歸撥」 (be appropriated)　於契約項下為限

貨物危險之分界點 ( 二 )

•各類條件之貨物交付時點：

－ E 類及 D 類：在指定地點交付買方或其代理人處置時　

－ F 類及 C 類：在「裝運地 ( 港 ) 」交付運送人

PSI 費用之負擔•若未約定，則應由　　　　負擔Buyer

•原因：進口國政府之要求

　　　　－海關能力有限

　　　　－防止高價低報

　　　　－防止低價高報

　　　　－ PSI 受 WTO 所規範

出、進口通關之問題• 除 EXW 及 DDP 另外考慮，其他條件均：　出口通關手續及稅費：由 Seller 負擔　進口通關手續及稅費：由 Buyer 負擔• EXW ：出、進口通關均由 Buyer 負擔• DDP ：出、進口通關均由 Seller 負擔

CIF vs. DES

CIF DES

貨物危險移轉 裝運港船舷 目的港船上

交貨 (delivery) USD100/MT CIF N.Y.,

delivery during August,--

USD100/MT DES N.Y.,

delivery during August,--

向保險公司索賠 Buyer Seller

留置權 － 須排除船公司之留置權始完成交貨

參考資料

Jan Ramberg, ICC Guide to Incoterms 2000

－ Understanding and practical use, International Chamber of Commerce