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1、高級全方位訓練 先來一些外貿上的術語,雖然高級不會考這些術語,但是對于大家將來要走外貿這一條路是很有用的專業(yè)的術語是一定要記得的,不然和他們打交道的時候就有問題啦,其他相關的知識有個大概了解就行,當然你能記住是最好的 E組(Group E)啟運(Departure)EXW(Ex Works) 工廠交貨 F組(Group F)主要運費未付(Main Carriage
2、 Unpaid)(1)FCA (Free Carrier) 貨交承運人(2)FAS (Free Alongside Ship) 裝運港船邊交貨(3)FOB (Free on Board) 裝運港船上交貨 C組(Group C)主要運費已付(Main Carriage Paid)(1)CFR (Cost and Freight) 成本加運費(2)CIF (Cost,Insurance and Freight) 成本、保險費加運費(3)CPT (Carriage Paid To) 運費付至目的地(4)CIP (Carriage and Insuranc
3、e Paid To) 運費、保險費付至目的地 D組(Group D)抵達(Arrival)(1)DAF (Delivered At Frontier) 邊境交貨(2)DES (Delivered Ex Ship) 目的港船上交貨(3)DEQ (Delivered Ex Quay) 目的港碼頭交貨(4)DDU (Delivered Duty Unpaid) 未完稅交貨(5)DDP (Delivered Duty Paid) 完稅后交貨 一. 貨物交付在13個術語中,在交付貨物方面,CFR、CIF兩個術語沒
4、有作任何改變。FOB術語中賣方的義務的規(guī)定僅作了文字位置的調整,可以認為沒有變化。FAS僅在船只前增加了“買方指定的”詞語。其余貿易術語的修訂主要是交貨地點和位置的細化,以及將貨交某人支配改為向某人交付貨物。 EXW補充了賣方將貨物交由買方支配時貨物“沒有裝上任何收取貨物的運輸工具”。假如在指定的地點內沒有就具體位置達成一致,并且有多個具體位置,賣方可選擇一個最適合其目的的位置。原來術語沒有具體位置的規(guī)定。與此相聯系,買方收取貨物是在賣方據上述規(guī)定交付時而不是原來規(guī)定的“交由買方支配時”。 FCA術語變
5、化最大。新術語的規(guī)定相對簡單,沒有了運輸方式的區(qū)別和集裝箱貨與非集裝箱貨的區(qū)別,但規(guī)定了是否在賣方所在地交貨的區(qū)別。假如指定地點是在賣方的場所,當貨物裝上買方或買方代理人指定的承運人提供的運輸工具時,交貨完成;假如指定地點是在賣方的場所之外,當貨物交由買方指定的或賣方選擇的承運人或另一人支配、沒有卸離賣方的運輸工具時,交貨完成。 CPT與CIP兩術語的修訂相同,要求據運輸合同向承運人交付,原來規(guī)定交由承運人支配。在有后續(xù)承運人的情況下,在指定地點的“指定位置”向第一承運人交付。增加了指定位置的規(guī)定。 D
6、AF要求賣方將貨物運抵邊境的指定地點交貨,“在到達的運輸工具上不卸貨”交由買方支配。假如買方要求、賣方同意,在買方承擔費用和風險的情況下,賣方可以訂立將貨物運到買方指定超越邊境的指定地點的進口國境內最終目的地的運輸合同。 DES和DEQ都要求在“運輸合同所指的”地點或碼頭而不是原來規(guī)定的“通?!钡攸c交付。DEQ還規(guī)定,在就具體的港口沒有達成一致的情況下,賣方可選擇最適合其目的的港口. DDU和DDP的修訂一樣,除原來規(guī)定的將貨物交由買方支配外,還增加了交由“買方指定的另一人”支配的規(guī)定。同時補充規(guī)定“在
7、指定的目的地在到達的運輸工具上不卸貨”交付。 二. 清關手續(xù)在清關手續(xù)方面只改變了兩個術語的規(guī)定,但該改變是實質性的,買賣雙方的責任發(fā)生了轉移,這就是FAS和DEQ。FAS原來規(guī)定出口清關由買方承擔,賣方提供幫助。新術語規(guī)定賣方承擔貨物出口的出口許可、官方授權及海關手續(xù)。新術語與舊術語的規(guī)定正好相反。但假如雙方同意由買方辦理出口手續(xù),應在合同中明確規(guī)定。 EDQ原來規(guī)定進口手續(xù)由賣方承擔,買方提供幫助。新術語規(guī)定賣方只承擔出口而不承擔進口許可及海關手續(xù)。與以前的規(guī)定也正好相反。新術語修訂的結果是使原來輕
8、易引起誤解的清關特例與其他同類術語相一致。除EXW與DDP這一對應的術語分別由買方辦理出口清關和賣方辦理進口清關外,其他術語都是出口方辦理出口清關,進口方辦理進口清關。 三. 費用承擔共同特點是有關關稅、捐稅和官費的費用承擔增加了“適用時”(where applicable)這一詞語。這表明這方面的費用并不必然產生,只有在產生時才由賣方或買方承擔的情形。另外,另一重要修改是將“官費”改為“費用”,費用的范圍增加了。FOB的修訂僅限于此。與交付貨物的修訂相一致,EXW費用轉移的時間從原來的貨交買方支配時起改為交付時起。貨物出口時買方需支付的關稅、捐
9、稅和其他“官費”現改為買方需支付關稅、捐稅和其他“收費”。買方費用的范圍開始增加,而不僅僅限于官費。刪除了買方承擔進口費用的規(guī)定。該刪除使買方的義務更為明確,原對進口費用的規(guī)定屬多余。 FCA規(guī)定費用的承擔以貨物交付時為分界點,將原來規(guī)定的“向承運人”交貨時刪除。假如因為買方沒有指定承運人或另一人,或因買方指定方沒有收取貨物,由此產生的額外費用收買方承擔。FAS賣方承擔到貨物交付時的所有費用,增加了“適用時賣方承擔出口支付的海關費用、關稅、捐稅和其他費用”的規(guī)定。在買方方面,原由買方承擔的出口和進口時的上述費、稅改為承擔進口時的上述費稅。
10、; CFR賣方支付簽訂運輸合同所產生的運費和其他費用,包括貨物的裝船費和“據運輸合同由賣方支付的在約定的卸貨港的卸貨費”。原來的規(guī)定僅限于“定期班輪可能收取的”在卸貨港的卸貨費。新術語將賣方支付卸貨費的運輸方式的范圍擴大了。同時,新術語增輯“適用時,根據運輸合同,由賣方支付的途經任何國家運輸應繳納的關稅、捐稅和其他費用”。與此對應,買方支付直到目的港的與貨物有關的運輸中的費用,以及包括駁運費和碼頭費的卸貨費用,“除非上述費用據運輸合同,由賣方支付”?!斑m用時”買方支付必要時經由任何國家運輸所交納的關稅、捐稅和其他費用及海關手續(xù)費用,“除非包括在運輸合同中”。卸
11、貨費用具體由哪一方支付,據運輸合同確定。 CIF賣方需要支付“據運輸合同記入賣方賬戶的”在約定卸貨港的卸貨費用。適用時還應支付“據運輸合同由賣方支付的經由任何國家運輸”所支付的關稅、捐稅和其他費用。與CFR相同,買方支付直到目的港的與貨物有關的運輸中的費用,以及包括駁運費和碼頭費的卸貨費用,“除非上述費用據運輸合同由賣方支付”。“適用時”買方支付必要時經由任何國家運 2007-12-06 . >>&
12、#160; 輸所交納的關稅、捐稅和其他費用及海關手續(xù)費用,“除非包括在運輸合同中”。 CPT和CIP相同。賣方支付簽訂運輸合同所產生的運費和其他費用,包括貨物的裝運費和“據運輸合同由賣方支付的在約定目的地的卸貨費”。買方支付直到目的地的與貨物有關的運輸中的費用,以及卸貨費用,“除非上述費用據運輸合同由賣方支付”?!斑m用時”買方支付必要時經由任何國家運輸所交納的關稅、捐稅和其他費用及海關手續(xù)費用,“除非包括在運輸合同中”。 DAF與原來的規(guī)定相比,賣方承擔的費用減少,少了
13、卸貨費用。賣方支付產生于運輸合同的費用、交付貨物的費用?!斑m用時”,支付出口必要的海關手續(xù),以及出口和交付前經由任何國家運輸應支付的關稅、捐稅和其他費用。 DES中賣方的支付責任與DAF相同。買方應支付交付時起的與貨物有關的費用,“包括從船上提取貨物所必要的卸貨費用”。DEQ與原來的規(guī)定相差不大。費用的分配點增加了“在碼頭上”一詞。買方的費用負擔增加。買方支付貨物交付后的貨物費用“包括為之后運輸在港口處理貨物的費用或在倉庫或運輸站存儲的費用”。買方還應支付“適用時,海關手續(xù)費用、貨物進口和之后運輸支付的關稅、捐稅和其他費用”。
14、; DDU中賣方支付費用的責任基本沒有變化。買方的付費義務有些變化。買方支付貨物交付時起的貨物費用,原來規(guī)定在指定的目的地交由買方支配時起的貨物費用。在額外費用方面,新術語刪除了原來規(guī)定“當貨物交由買方支配買方沒有收取貨物”所產生的額外費用。這與交付方式的變化有關,貨物不再限于交由買方本人支配,可以交由其指定人。 DDP在賣方方面,海關手續(xù)費用增加了“出口和進口所必要的”這一詞語。經由任何國家的運輸的關稅、捐稅和其他費用,適用時,賣方應予以支付,刪除了“除非另有約定”和“必要時”的規(guī)定。在買方費用方面,買方支付貨物交付時而非原
15、來規(guī)定的交由買方支配起的與貨物有關的費用。在買方承擔的額外費用方面,原來規(guī)定假如在貨物交由買方支配時買方沒有收取貨物則應支付由此引起的額外費用,新術語修訂為“假如買方沒有據B2履行其義務”,應支付由此引起的額外費用。B2中買方的義務是指應賣方的請求在賣方承擔風險和費用的情況下為取得進口貨物所必要的進口許可和其他官方許可提供幫助。這與原來的規(guī)定完全不同。這也是由于交付方式變化了的緣故,貨物不僅可交買方,還可交由買方指定的另一人。 四. 風險轉移在13個貿易術語中,C組中的術語(CFR、CIF、CPT和CIP)的風險承擔沒有改變。EXW和D組術語是直接
16、交付的貿易術語。共同特點是原來規(guī)定風險據A4交由買方支配時轉移,新術語將其改為據A4“交付”時轉移。DDP賣方的承擔的風險沒有變化。在買方方面,增加了一款規(guī)定?!凹偃缳I方沒有據B2履行義務,承擔由此產生的貨物滅損的全面額外風險?!辟I方在B2中的義務是以賣方請求并承擔風險、費用的情況下在取得進口許可等方面提供幫助。 FCA賣方承擔貨物交付時而非交由承運人時止的與貨物有關的費用,買方承擔貨物交付時起的與貨物有關的費用?!耙驗橘I方沒有據A4指定承運人或另一人,或因為買方指定的承運人或另一人沒有在約定的時間接管貨物”,或者因為買方沒有據B7給予“適當”的通
17、知,貨物滅失的風險期限屆滿日起由買方承擔。新術語增加了三項內容:指定承運人或另一人;另一人沒有接管貨物一項;“適當的”通知。原來規(guī)定沒有通知,現在規(guī)定沒有適當的通知。這表明買方的責任增大,不僅要給予通知,而且還必須是適當的通知。 FAS對賣方來說沒有變化。買方方面,由于該術語將出口清關由買方改為賣方,因而在風險轉移方面刪除了買方“沒有據B2履行義務”(指自費取得進口許可)承擔額外風險的規(guī)定。另外,根據B7規(guī)定,買方應給予賣方有關船名、裝貨位置和要求的交付時間的充分通知。新術語規(guī)定,因為買方指定的船只比“據B7通知的”而非原來文本的比規(guī)定的時間早停止
18、裝貨,由此產生的額外費用由買方承擔。這更符合這一術語的實質。 FOB賣方承擔的風險沒有變化。買方承擔風險的變化與FAS相似。根據B7規(guī)定,買方應給予賣方有關船名、裝貨位置和要求的交付時間的充分通知。因為買方指定的船只比“據B7通知的”而非原來文本的比規(guī)定的時間早停止裝貨,由此產生的額外費用由買方承擔。 這個是關于進出口實務方面的資料,大家可以好好看看,本人覺得用處挺大,對于考試都有一定的幫助,尤其是口語和閱讀方面 General Procedures of
19、Export and Import Transaction I. Text . >> For most nations exports and imports are the most important international activities. Each country has to import the articles and commodities it does not itself produce, and it has t
20、o earn foreign exchanges to pay for them. It does this by exporting its own manufactured articles and surplus raw materials. Thus the import and export trades are two sides of the same coin, and both can have beneficial effects on the home market. Imports create competition for home-produced goods;
21、exporting gives a manufacturer a larger market for his products, so helping to reduce the unit cost. In each case the effect is to keep prices in the home and market down. But there may be factors that compel governments to place restrictions on foreign trade. Imports may be c
22、ontrolled or subjected to a custom duty to protect a home industry, or because the available foreign exchange had to be channeled into buying more essential goods and exports, too, may re restricted, to conserve a particular raw material required by a developing home industry.
23、;These factors mean that importing and exporting are subject to a lot of formalities, such as customs entry and exchange control approval, from which the home retail and wholesale trades are free. They also mean that the procedures of foreign trade is much more complicated than that of domestic trad
24、e, the latter involves specialized knowledge and highly trained personnel. 2007-12-06 This unit tries to present a general picture and a brief introduction to export and import trades for the purpose of cla
25、rifying their complicated procedures. 2.1 Procedures of Export and Import Transaction An export or import business is so complicated that it may take quite a long time to conclude a transaction. Varied and complicated procedures have to be gone through i
26、n the course of ex. >> port or import transaction. From the very beginning to the end of the transaction, the whole operation generally undergoes four stages: preparing for exporting or importing, business negotiation, implementing the contract, and settlement of dispute
27、s(if any). Each stage covers some specific steps. Since the export and import trades are two sides of the same coin, and one countrys export is another countrys import, hence, we will take the procedures of export transaction in the following diagram to illustrate the general procedures of export an
28、d import transaction. Before proceeding to the following units, wed better keep this general picture in mind. The most difficult part of exporting is taking the first step. Any exporter who wants to sell his products in a foreign country or countries must first conduct a lot
29、of market research. Market research is a process of conducting research into a specific market for a particular product. Export market research, in particular, is a study of a given market abroad to determine the needs of that market and the methods by which the products can be supplied. The exporte
30、r needs to know which foreign companies are likely to use his products or might be interested in marketing and distributing the products in their country. He must think whether there is a potential for making a profit. He must examine the market structures and general economic conditions in those pl
31、aces. If the economy is in a recession, the demand for all products is usually decreased. So the exporters products might not sell well at such times. Market research mainly covers: 1) Research on the countries or regions Countries or regions with diff
32、erent political and economic systems hold quite different attitude toward foreign trade business. The exporter should investigate their political, financial and economic conditions; their policies, laws and regulations governing foreign trade, foreign exchange control. Customs tariffs and commercial
33、 practices; their foreign trade situation (the structure, quantity, volume of exporting and importing commodities, trading partners and trade restricti. >> ons,etc.) 2) Research on the market A research should also be conduct
34、ed about the production, consumption, price and its trend, the major importing or exporting countries of a particular commodity in order to fix the right price of exporting commodities and properly handle other business terms. 3) Research on the customer
35、;In international trade, credit information is of greater importance than in home trade. The exporter should know what kind of reputation the buyer or importer has, the approximate size of his business, how he pays his accounts and information about his trade activities. Obviously, customers with so
36、und reputation and good financial standing will facilitate the export trade. The exporter can obtain this information from various sources such as references given by the buyer, his bank, various trade associations and enquiry agencies. In this way, the potential customers can be identified.
37、160; In addition to conducting market research to collect information or data from external sources, the exporter can also take the initiative in marketing and promoting his products in the overseas market. The frequently adopted strategies are sales literature, point of sale advertising,
38、 packaging, sponsorship, showrooms, trade fair and exhibition, publicity, public relations,etc. 2. Business negotiation . >> If a foreign company is interested in buying the exporters products, negoti
39、ation should be organized. Business negotiation plays a very important role in the conclusion and implementation of a sale contract. It has a great bearing on the economic interest of the parties concerned. No matter what way the negotiations are held, in general, they consist
40、 of the following links: enquiry, offer, counter-offer, acceptance and conclusion of sales contract. Among which offer and acceptance are two indispensable links for reaching an agreement and concluding a contract. 2007-12-06
41、0; Enquiry An enquiry is request for business information, such as price lists, catalogue, samples, and details about the goods or trade terms. It can be made by either the importer or the exporter. On receiving the enquiry, it is a reg
42、ular practice that the exporter should reply to it without delay. 1) Offer and counter-offer An offer is a proposal made by sellers to buyers in order to enter into a contract. In other words, it refers to trading terms put forward by offerers to offeree
43、s, on which the offerers are willing to conclude business with the offerers. There are two kinds of offers; one is the firm offer, the other, non-firm offer. A reply to an offer which purports to be an acceptance but contains additions, limitations or other modifications is a rejection of the offer
44、and constitutes a counter offer. . >> 2) Acceptance Acceptance is a statement made by or other conduct of the offerees indicating unconditional assent to an offer. A contract is concluded once the offer is accepted.
45、60; 3) Conclusion of sales contract As soon as an offer is accepted, a written sales contract or sales confirmation is usually required to be signed between the buyer and the seller to confirm the sale and stipulate their rights and obligations respectively. A sales
46、 contract or sales confirmation contains some general terms and conditions as well as the specific terms that vary with the commodity. But such terms as the names of seller and buyer, the description of the goods, quality and specification, quantity, packing, unit price, amount, payment, date of del
47、ivery, shipping, insurance, inspection, claim and arbitration are indispensable. The sales contract or sales confirmation is normally made out in two originals, one for buyer and the other for his seller. 3. Implementation of Contract &
48、#160;Under CIF contract with terms of payment by L/C, the implementation of export contract usually goes through the steps of goods preparation, inspection application, reminding of L/C, examination and modification of L/C, chartering and booking space shipping, shipment, insurance, documents prepar
49、ation for bank negotiation and the settlement of claims, etc.</o:p. >> > 1) Preparing goods for shipment After a contract is made, it is the main task for the exporter to prepare the goods for shipment and check them against
50、the terms stipulated in the contract. The quality, specification, quantity, marking and the packing should be in line with the contract or the L/C, the date for the preparation should agree with the shipping schedule. 2) Inspection application If require
51、d by the stipulations of the states or contract, the exporter should obtain a certificate of inspection from the institutions concerned where the goods are inspected. Usually, the commodity will be released only after the issuance of the inspection certificate by the inspection organization. 3) Reminding, examining and modifying L/C In international trade, a bankers letter of credit is commonly used for the payment of purchase price. In the course of the performance of contract, one of the necessary steps
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