Chapter 1 Trade Terms
5.1 The role of trade terms
Trade terms,also known as price terms or
delivery terms,are standardized terms used
in sales contracts that describe the place and
manner for the transfer of goods from the
seller to the buyer.
5.2 International rules & practice
on trade terms
1.Warsaw-Oxford Rules 1932(W.O.Rules,1932)
2.Revised American Foreign Trade Definition
1941
3.International rules for the interpretation of
trade terms
5.2.1.Warsaw-Oxford Rules
1932(W.O.Rules,1932)
This rule was drafted by the Association of
International Law in 1932,It contains 21
clauses,which only stipulate the nature of
CIF contract,and the charges,risks and
obligations which should be borne by the
seller or the buyer.
5.2.2,Revised American Foreign
Trade Definition 1941
It contains 6 trade terms:
(1)EX (point of origin)
(2)FOB—Free On Board,It contains 6 terms.The
fifth FOB is FOB vessel (named port of shipment)
(3)FAS—Free Along Side (named port of
shipment)
(4)C&F—Cost and Freight (named port of
shipment)
(5)CIF—Cost and Freight
(6)EX DOCK—named port of important
5.2.3,International rule for the
interpretation of trade terms(
INCOTERMS)
The International Chamber of Commerce ( ICC)
in Paris developed INCOTERMS(International
Commercial TERMS),
It was first published in 1936 and has been
periodically revised to account for changing
modes of transport and document delivery,The
current version is Incoterms 2000,which came
into force on Jan.1,2000.
边境交货
目的港船上交货
目的港码头交货
未完税交货
完税后交货
DAF一 Delivered at Frontier
DES一 Delivered Ex Ship
DEQ一 Delivered Ex Quay
DDU一 Delivered Duty Unpaid
DDP一 Delivered Duty Paid
D组
到达
成本加运费
成本加保险费,
运费
运费付至
运费保险费付至
CFR一 Cost and Freight
CIF一 Cost Insurance and
Freight
CPT一 Carriage Paid To
CIP一 Carriage and Insurance
Paid To
C组
主运费已付
货交承运人
船边交货
船上交货
FCA一 Free Carrier
FAS一 Free Alongside Ship
FOB一 Free On Board
F组
主运费未付
工厂交货EXW一 Ex works
E 组 启运
5.2.3.International rule for the interpretation
of trade terms( INCOTERMS)
(1)Organization of Incoterms
Incoterms are grouped into four categories:
The,E” terms—The only term where the
seller/exporter makes the goods available at
his or her own premises to the buyer/importer
The”F” terms(FCA,FAS and FOB)– Terms
where the seller/exporter is responsible to
deliver the goods to a carrier named by the
buyer.
5.2.3.International rule for the interpretation
of trade terms( INCOTERMS)
The,C” terms(CFR,CIF,CPT and CIP)–
Terms where the seller/exporter is
responsible for contracting and paying for
carriage of the goods,but not responsible for
additional costs or risk of loss or damages to
the goods once they have been shipped,C
terms evidence ―shipment‖( as opposed to
―arrival‖) contracts.
5.2.3.International rule for the interpretation
of trade terms( INCOTERMS)
The ―D‖ terms(DAF,DES,DDU and DDP)—
Terms where the seller/exporter is
responsible for all costs and risks associated
with bringing the goods to the place of
destination.D terms evidence ―arrival‖
contracts.
The terms of delivery that you offer may
make all the difference between profit and
loss,So being able to select the right terms is
vital to the exporter,When buyer and seller
agree on terms of delivery,they are legally
binding themselves to these vital aspects of
transaction:
Which costs are paid by the buyer,which by
the seller
Which documents to the goods and the
responsibility for them passes from the seller
to the buyer
When the title to the goods and the
responsibility for them passes from the seller
to the buyer
When and where the goods are delivered
When and where the risks pass from seller to
buyer
5.3 Explanations of Trade Terms
1.FOB
2.CFR
3.CIF
5.3.1 FOB -----FREE ON BOARD
(……named port of shipment)
When free is used in trade terms,it means
that the seller has an obligation to deliver
goods to a named place for transfer to a
carrier.
5.3.1 FOB -----FREE ON BOARD
(……named port of shipment)
The seller’s responsibilities in detail are:
(1)Obtaining export license or other official
documents and carrying out all customs
formalities for the export of the goods.
(2)Delivering the goods on board the vessel
designated by the buyer at the port of
shipment within the period stipulated in the
contract.
(3)Providing the commercial documents,or its
equivalent electronic message to the buyer.
5.3.1FOB -----FREE ON BOARD
(……named port of shipment)
The buyer’s responsibilities are:
(1)Chartering ships or booking liner spaces,
paying the freight,informing the seller of the
name and the data of arrival of the ship.
(2)Obtaining all kinds of documents required for
import clearing and carrying out import
formatilities.
(3)Taking delivery of the goods,making
payment to the seller.
5.3.2 CFR ------COST AND FREIGHT
(……named port of
destination)
Under the CFR term,the seller must pay
costs and freight necessary to bring the
goods to the named port of destination.
The cost and freight term is the same as the
FOB term except that the seller instead of
the buyer is responsible for making
arrangement of the ship(chartering a ship or
booking a space).
5.3.3 CIF------COST,INSURANCE AND
FREIGHT(……named port of destination)
Under the CIF term,the seller
must pay the costs and freight
necessary to bring the goods to a
named port of destination,and
must also procure marine
insurance against the buyer’s risk
of loss of or damage to the goods
during the carriage.
(1) CIF班轮条件 (CIF Liner terms )；
(2) CIF舱底交货 (CIF Ex Ship’s Hold)；
(3) CIF吊钩下交货 (CIF Ex Tackle)；
(4) CIF卸至岸上 (CIF landed)。
CIF项下装卸费用的负担（术语的变形
）
5.3.4 Issues in practice:
1.The passing point risk
2.Linkage between ships and goods under
FOB.
3.Shipping advice under CFR
4.FOB in the Revised American Foreign
Trade Definitions 1941
5.Loading and unloading charges when
goods are shipped by charter
6.Shipment contracts
FOB,CFR,CIF的比较
1,三种术语的主要相同之处 ∶
(1)都适用于海运及内河水运；
(2)交货地点皆为装运港船上交货；
(3)风险和费用的划分皆以装运港船舷为界；
(4)都规定由卖方 ① 提供货物及商业发票； ② 将货物交
至船上并及时通知买方； ③ 办理出口手续；
(5)都规定由买方 ① 接收货物, 支付货款； ② 办理进口
手续 。
?(1)办理运输的责任的规定不同, CIF和 CFR下由
卖方办理运输, FOB下由买方办理；
?(2)办理保险的责任不同, CIF下由卖方办理保险
,FOB 和 CFR下由买方办理保险；
?(3)术语后的地点不同；
?(4)各术语的价格构成不同, CFR价等于 FOB价加
上运费, CIF价等于 CFR价加上保险费 。
2、三种术语的主要不同之处
∶
Section 3 INCOTERMS2000中的 13种贸易术语
三种传统的常用贸易术语 FOB CFR CIF
三种新的常用贸易术语 FCA CPT CIP
5.4 Explanation for Trade Terms
1.FCA
2.CPT
3.CIP
The concept of,delivering to carrier”
“Delivering to carrier” means that the seller fulfills
his obligation to deliver the goods when the goods
are delivered to the carrier.,Carriers”means any
person who,in a contract of carriage,undertakes to
perform or to procure the performance of transport
by rail,road,air,sea,inland waterway or by a
combination of such modes.
5.4.1 FCA------FREE CARRIER
(……named place)
The term FCA means the seller delivers the goods,
cleared for export,to the carrier nominated by the
buyer at the named place,This means that the buyer
bears all risks and any costs occurring after the goods
have been delivered,It should be noted that according
to Incoterms 2000,the chosen place of delivery has an
impact on the obligations of loading and unloading the
goods at that place,If delivery occurs at any other
place,the seller is not responsible for unloading.
四,FCA
需注意的问题：
1、关于承运人和交货地点；
2,FCA条件下风险转移的问题；（ P539 67条）
3、集合化运输中的货物集合化的费用负担。
5.4.2 CPT -----Carriage Paid To
(……named place of destination)
The only difference between FCA and CPT is
that in CPT,the seller must contract for the
carriage of the goods to the agreed point at
the named place of destination and pay the
cost of carriage.
5.4.3 CIP------Carriage and Insurance
Paid To (……named place of
destination)
The only difference between CIP and
CPT is that in CIP,the seller has to
procure insurance against the buyer’s
risk of loss of or damage to the goods
during the carriage.
五,CPT
注意事项同 CFR
六,CIP
注意事项同 CIF
Comparison between FCA/CPT/CIP and
the traditional FOB/CFR/CIF
1.similarities
2.differences
FCA,CPT,CIP 的比较
1,FCA,CPT,CIP的主要相同之处 ∶
(1)都适用于任何运输方式；
(2)交货地点皆为出口国的某一地点；
(3)风险的划分皆以货交承运人或其代理人为界；
(4)都规定由卖方 ① 提供货物及商业发票； ② 将货物交至
承运人并及时通知买方； ③ 办理出口手续；
(5)都规定由买方 ① 接收货物, 支付货款； ② 办理进口手
续 。
(1)办理运输的责任的规定不同, CPT和 CIP
下由卖方办理运输, FCA下由买方办理；
(2)办理保险的责任不同, CIP下由卖方办理
保险, FCA 和 CPT下由买方办理保险；
(3)术语后的地点不同；
(4)各术语的价格构成不同, CPT价等于 FCA
价加上运费, CIP价等于 CPT价加上保险费 。
2,三种术语的主要不同之处 ∶
三种传统的常用术语与三种新的常用
术语的比较
1,相同之处 。
FCA,CPT,CIP三种术语是在三种传统的常
用贸易术语的基础上为了适应多种运输方式的需
要而产生的, 其与三种传统的常用贸易术语的相
同之处表现在 ∶
(1)进出口手续的办理；
(2)买卖双方在办理运输和保险的责任上, FCA与
FOB相同, CPT与 CFR相同, CIP与 CIF相同；
象征性交货 （ symbolic delivery） 是针对实际交货 （
physical delivery） 而言的 。 实际交货是指卖方要在规
定的时间和地点将符合合同规定的货物提交给买方或
其指定的人 。 而象征性交货又称推定交货
(constructive delivery),是指卖方只要按期在约定地
点将货物交给承运人或其代理人, 并向买方提交合同
规定的, 包括物权凭证在内的有关单据, 就算完成了
交货义务 。
(3)都是象征性交货的贸易术语
(1)适用的运输方式；
(2)交货地点；
(3)风险和费用的划分；
(4)术语后的地点；
(5)装卸费用的负担；
(6)运输单据。
2、不同之处 ∶
5.5 Other Trade Terms
1.EXW
2.FAS
3.DAF
4.DES
5.DEQ
6.DDU
7.DDP
5.5.1 EXW
EXW——工厂交货 (出口国指定地点 )∶ 这一术语代表
了在商品产地和所在地交货的各种交货条件，是卖方
责任最小的术语。在 EXW条件下，卖方负责按合同规
定的时间和地点，将符合合同规定的货物置于买方处
置之下。卖方在商品所在地交货后，随后的一切费用
、风险、运输的办理、出口手续、进口手续皆由买方
承担。该术语适用于任何运输方式。
FAS——装运港船边交货 (指定装运港 )∶ 在 FAS条
件下，卖方负责将货物交到约定的装运港买方指
派船只的船边，随后的风险和费用皆由买方负担
。皆术语适用于海运及内河水运。在《通则 1990
》中规定，在该术语下由买方负责办理出口报关
手续,而在《通则 2000》中规定，在该术语下由
卖方负责办理出口报关手续。
5.5.2.FAS
DAF——边境交货 (边境指定地点 )∶ 在 DAF条件下
，卖方负责将货物运到边境指定的交货地点，将仍
处于交货运输工具上尚未卸下的货物交给买方处置
，办理出口手续，承担有关费用，将货物交于买方
后，其后的责任、风险和费用皆由买方负担。皆术
语适用于任何运输方式。
5.5.3.DAF
DES——目的港船上交货 (指定目的港 )∶ 在 DES条件
下，卖方负责将货物按通常路线和惯常方式运至指定
的目的港，在规定的时间内，在船上将货物置于买方
的控制之下。买方承担接货后的风险和费用，负责办
理进口报关手续。皆术语适用于海运及内河水运。
5.5.4.DES
DEQ—目的港码头交货 (指定目的港 )∶ 在在 DEQ条件
下，卖方负责将货物按通常路线和惯常方式运至指定
的目的港，并将货物卸到岸上，将货物置于买方的控
制之下，买方承担接货后的风险和费用。在《通则
1990》中规定，在该术语下由卖方负责办理进口报
关手续,而在《通则 2000》中规定，在该术语下由
买方负责办理进口报关手续。
5.5.5.DEQ
DDU——未完税交货 (指定目的地 )∶ 在 DDU条件
下，卖方负责在规定的时间内按通常的路线和惯常
方式将货物运至指定目的地，将货物置于买方处置
之下。买方负责接货后的风险和费用，并负责办理
进口报关手续。该术语适用于任何运输方式。
5.5.6.DDU
DDP——完税后交货 (指定目的地 )∶ 在 DDP条件下
，卖方负责在规定的时间内按通常的路线和惯常方
式将货物运至指定目的地，将货物置于买方处置之
下，并负责办理进口报关手续。买方负责接货后的
风险和费用。该术语如变形为 DDP(VAT Unpaid)，
则表示卖方不支付进口国海关征收的增值税。在该
术语下，卖方承担的责任最大。该术语适用于任何
运输方式。
5.5.7.DDP
International Trade Terms
summary
5.1 The role of trade terms
Trade terms,also known as price terms or
delivery terms,are standardized terms used
in sales contracts that describe the place and
manner for the transfer of goods from the
seller to the buyer.
5.2 International rules & practice
on trade terms
1.Warsaw-Oxford Rules 1932(W.O.Rules,1932)
2.Revised American Foreign Trade Definition
1941
3.International rules for the interpretation of
trade terms
5.2.1.Warsaw-Oxford Rules
1932(W.O.Rules,1932)
This rule was drafted by the Association of
International Law in 1932,It contains 21
clauses,which only stipulate the nature of
CIF contract,and the charges,risks and
obligations which should be borne by the
seller or the buyer.
5.2.2,Revised American Foreign
Trade Definition 1941
It contains 6 trade terms:
(1)EX (point of origin)
(2)FOB—Free On Board,It contains 6 terms.The
fifth FOB is FOB vessel (named port of shipment)
(3)FAS—Free Along Side (named port of
shipment)
(4)C&F—Cost and Freight (named port of
shipment)
(5)CIF—Cost and Freight
(6)EX DOCK—named port of important
5.2.3,International rule for the
interpretation of trade terms(
INCOTERMS)
The International Chamber of Commerce ( ICC)
in Paris developed INCOTERMS(International
Commercial TERMS),
It was first published in 1936 and has been
periodically revised to account for changing
modes of transport and document delivery,The
current version is Incoterms 2000,which came
into force on Jan.1,2000.
边境交货
目的港船上交货
目的港码头交货
未完税交货
完税后交货
DAF一 Delivered at Frontier
DES一 Delivered Ex Ship
DEQ一 Delivered Ex Quay
DDU一 Delivered Duty Unpaid
DDP一 Delivered Duty Paid
D组
到达
成本加运费
成本加保险费,
运费
运费付至
运费保险费付至
CFR一 Cost and Freight
CIF一 Cost Insurance and
Freight
CPT一 Carriage Paid To
CIP一 Carriage and Insurance
Paid To
C组
主运费已付
货交承运人
船边交货
船上交货
FCA一 Free Carrier
FAS一 Free Alongside Ship
FOB一 Free On Board
F组
主运费未付
工厂交货EXW一 Ex works
E 组 启运
5.2.3.International rule for the interpretation
of trade terms( INCOTERMS)
(1)Organization of Incoterms
Incoterms are grouped into four categories:
The,E” terms—The only term where the
seller/exporter makes the goods available at
his or her own premises to the buyer/importer
The”F” terms(FCA,FAS and FOB)– Terms
where the seller/exporter is responsible to
deliver the goods to a carrier named by the
buyer.
5.2.3.International rule for the interpretation
of trade terms( INCOTERMS)
The,C” terms(CFR,CIF,CPT and CIP)–
Terms where the seller/exporter is
responsible for contracting and paying for
carriage of the goods,but not responsible for
additional costs or risk of loss or damages to
the goods once they have been shipped,C
terms evidence ―shipment‖( as opposed to
―arrival‖) contracts.
5.2.3.International rule for the interpretation
of trade terms( INCOTERMS)
The ―D‖ terms(DAF,DES,DDU and DDP)—
Terms where the seller/exporter is
responsible for all costs and risks associated
with bringing the goods to the place of
destination.D terms evidence ―arrival‖
contracts.
The terms of delivery that you offer may
make all the difference between profit and
loss,So being able to select the right terms is
vital to the exporter,When buyer and seller
agree on terms of delivery,they are legally
binding themselves to these vital aspects of
transaction:
Which costs are paid by the buyer,which by
the seller
Which documents to the goods and the
responsibility for them passes from the seller
to the buyer
When the title to the goods and the
responsibility for them passes from the seller
to the buyer
When and where the goods are delivered
When and where the risks pass from seller to
buyer
5.3 Explanations of Trade Terms
1.FOB
2.CFR
3.CIF
5.3.1 FOB -----FREE ON BOARD
(……named port of shipment)
When free is used in trade terms,it means
that the seller has an obligation to deliver
goods to a named place for transfer to a
carrier.
5.3.1 FOB -----FREE ON BOARD
(……named port of shipment)
The seller’s responsibilities in detail are:
(1)Obtaining export license or other official
documents and carrying out all customs
formalities for the export of the goods.
(2)Delivering the goods on board the vessel
designated by the buyer at the port of
shipment within the period stipulated in the
contract.
(3)Providing the commercial documents,or its
equivalent electronic message to the buyer.
5.3.1FOB -----FREE ON BOARD
(……named port of shipment)
The buyer’s responsibilities are:
(1)Chartering ships or booking liner spaces,
paying the freight,informing the seller of the
name and the data of arrival of the ship.
(2)Obtaining all kinds of documents required for
import clearing and carrying out import
formatilities.
(3)Taking delivery of the goods,making
payment to the seller.
5.3.2 CFR ------COST AND FREIGHT
(……named port of
destination)
Under the CFR term,the seller must pay
costs and freight necessary to bring the
goods to the named port of destination.
The cost and freight term is the same as the
FOB term except that the seller instead of
the buyer is responsible for making
arrangement of the ship(chartering a ship or
booking a space).
5.3.3 CIF------COST,INSURANCE AND
FREIGHT(……named port of destination)
Under the CIF term,the seller
must pay the costs and freight
necessary to bring the goods to a
named port of destination,and
must also procure marine
insurance against the buyer’s risk
of loss of or damage to the goods
during the carriage.
(1) CIF班轮条件 (CIF Liner terms )；
(2) CIF舱底交货 (CIF Ex Ship’s Hold)；
(3) CIF吊钩下交货 (CIF Ex Tackle)；
(4) CIF卸至岸上 (CIF landed)。
CIF项下装卸费用的负担（术语的变形
）
5.3.4 Issues in practice:
1.The passing point risk
2.Linkage between ships and goods under
FOB.
3.Shipping advice under CFR
4.FOB in the Revised American Foreign
Trade Definitions 1941
5.Loading and unloading charges when
goods are shipped by charter
6.Shipment contracts
FOB,CFR,CIF的比较
1,三种术语的主要相同之处 ∶
(1)都适用于海运及内河水运；
(2)交货地点皆为装运港船上交货；
(3)风险和费用的划分皆以装运港船舷为界；
(4)都规定由卖方 ① 提供货物及商业发票； ② 将货物交
至船上并及时通知买方； ③ 办理出口手续；
(5)都规定由买方 ① 接收货物, 支付货款； ② 办理进口
手续 。
?(1)办理运输的责任的规定不同, CIF和 CFR下由
卖方办理运输, FOB下由买方办理；
?(2)办理保险的责任不同, CIF下由卖方办理保险
,FOB 和 CFR下由买方办理保险；
?(3)术语后的地点不同；
?(4)各术语的价格构成不同, CFR价等于 FOB价加
上运费, CIF价等于 CFR价加上保险费 。
2、三种术语的主要不同之处
∶
Section 3 INCOTERMS2000中的 13种贸易术语
三种传统的常用贸易术语 FOB CFR CIF
三种新的常用贸易术语 FCA CPT CIP
5.4 Explanation for Trade Terms
1.FCA
2.CPT
3.CIP
The concept of,delivering to carrier”
“Delivering to carrier” means that the seller fulfills
his obligation to deliver the goods when the goods
are delivered to the carrier.,Carriers”means any
person who,in a contract of carriage,undertakes to
perform or to procure the performance of transport
by rail,road,air,sea,inland waterway or by a
combination of such modes.
5.4.1 FCA------FREE CARRIER
(……named place)
The term FCA means the seller delivers the goods,
cleared for export,to the carrier nominated by the
buyer at the named place,This means that the buyer
bears all risks and any costs occurring after the goods
have been delivered,It should be noted that according
to Incoterms 2000,the chosen place of delivery has an
impact on the obligations of loading and unloading the
goods at that place,If delivery occurs at any other
place,the seller is not responsible for unloading.
四,FCA
需注意的问题：
1、关于承运人和交货地点；
2,FCA条件下风险转移的问题；（ P539 67条）
3、集合化运输中的货物集合化的费用负担。
5.4.2 CPT -----Carriage Paid To
(……named place of destination)
The only difference between FCA and CPT is
that in CPT,the seller must contract for the
carriage of the goods to the agreed point at
the named place of destination and pay the
cost of carriage.
5.4.3 CIP------Carriage and Insurance
Paid To (……named place of
destination)
The only difference between CIP and
CPT is that in CIP,the seller has to
procure insurance against the buyer’s
risk of loss of or damage to the goods
during the carriage.
五,CPT
注意事项同 CFR
六,CIP
注意事项同 CIF
Comparison between FCA/CPT/CIP and
the traditional FOB/CFR/CIF
1.similarities
2.differences
FCA,CPT,CIP 的比较
1,FCA,CPT,CIP的主要相同之处 ∶
(1)都适用于任何运输方式；
(2)交货地点皆为出口国的某一地点；
(3)风险的划分皆以货交承运人或其代理人为界；
(4)都规定由卖方 ① 提供货物及商业发票； ② 将货物交至
承运人并及时通知买方； ③ 办理出口手续；
(5)都规定由买方 ① 接收货物, 支付货款； ② 办理进口手
续 。
(1)办理运输的责任的规定不同, CPT和 CIP
下由卖方办理运输, FCA下由买方办理；
(2)办理保险的责任不同, CIP下由卖方办理
保险, FCA 和 CPT下由买方办理保险；
(3)术语后的地点不同；
(4)各术语的价格构成不同, CPT价等于 FCA
价加上运费, CIP价等于 CPT价加上保险费 。
2,三种术语的主要不同之处 ∶
三种传统的常用术语与三种新的常用
术语的比较
1,相同之处 。
FCA,CPT,CIP三种术语是在三种传统的常
用贸易术语的基础上为了适应多种运输方式的需
要而产生的, 其与三种传统的常用贸易术语的相
同之处表现在 ∶
(1)进出口手续的办理；
(2)买卖双方在办理运输和保险的责任上, FCA与
FOB相同, CPT与 CFR相同, CIP与 CIF相同；
象征性交货 （ symbolic delivery） 是针对实际交货 （
physical delivery） 而言的 。 实际交货是指卖方要在规
定的时间和地点将符合合同规定的货物提交给买方或
其指定的人 。 而象征性交货又称推定交货
(constructive delivery),是指卖方只要按期在约定地
点将货物交给承运人或其代理人, 并向买方提交合同
规定的, 包括物权凭证在内的有关单据, 就算完成了
交货义务 。
(3)都是象征性交货的贸易术语
(1)适用的运输方式；
(2)交货地点；
(3)风险和费用的划分；
(4)术语后的地点；
(5)装卸费用的负担；
(6)运输单据。
2、不同之处 ∶
5.5 Other Trade Terms
1.EXW
2.FAS
3.DAF
4.DES
5.DEQ
6.DDU
7.DDP
5.5.1 EXW
EXW——工厂交货 (出口国指定地点 )∶ 这一术语代表
了在商品产地和所在地交货的各种交货条件，是卖方
责任最小的术语。在 EXW条件下，卖方负责按合同规
定的时间和地点，将符合合同规定的货物置于买方处
置之下。卖方在商品所在地交货后，随后的一切费用
、风险、运输的办理、出口手续、进口手续皆由买方
承担。该术语适用于任何运输方式。
FAS——装运港船边交货 (指定装运港 )∶ 在 FAS条
件下，卖方负责将货物交到约定的装运港买方指
派船只的船边，随后的风险和费用皆由买方负担
。皆术语适用于海运及内河水运。在《通则 1990
》中规定，在该术语下由买方负责办理出口报关
手续,而在《通则 2000》中规定，在该术语下由
卖方负责办理出口报关手续。
5.5.2.FAS
DAF——边境交货 (边境指定地点 )∶ 在 DAF条件下
，卖方负责将货物运到边境指定的交货地点，将仍
处于交货运输工具上尚未卸下的货物交给买方处置
，办理出口手续，承担有关费用，将货物交于买方
后，其后的责任、风险和费用皆由买方负担。皆术
语适用于任何运输方式。
5.5.3.DAF
DES——目的港船上交货 (指定目的港 )∶ 在 DES条件
下，卖方负责将货物按通常路线和惯常方式运至指定
的目的港，在规定的时间内，在船上将货物置于买方
的控制之下。买方承担接货后的风险和费用，负责办
理进口报关手续。皆术语适用于海运及内河水运。
5.5.4.DES
DEQ—目的港码头交货 (指定目的港 )∶ 在在 DEQ条件
下，卖方负责将货物按通常路线和惯常方式运至指定
的目的港，并将货物卸到岸上，将货物置于买方的控
制之下，买方承担接货后的风险和费用。在《通则
1990》中规定，在该术语下由卖方负责办理进口报
关手续,而在《通则 2000》中规定，在该术语下由
买方负责办理进口报关手续。
5.5.5.DEQ
DDU——未完税交货 (指定目的地 )∶ 在 DDU条件
下，卖方负责在规定的时间内按通常的路线和惯常
方式将货物运至指定目的地，将货物置于买方处置
之下。买方负责接货后的风险和费用，并负责办理
进口报关手续。该术语适用于任何运输方式。
5.5.6.DDU
DDP——完税后交货 (指定目的地 )∶ 在 DDP条件下
，卖方负责在规定的时间内按通常的路线和惯常方
式将货物运至指定目的地，将货物置于买方处置之
下，并负责办理进口报关手续。买方负责接货后的
风险和费用。该术语如变形为 DDP(VAT Unpaid)，
则表示卖方不支付进口国海关征收的增值税。在该
术语下，卖方承担的责任最大。该术语适用于任何
运输方式。
5.5.7.DDP
International Trade Terms
summary
