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Incoterms


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Incoterms, deriva dalla contrazione di international commerce terms.

Si tratta di concetti standard per definire la tipologia di esportazione o importazione. Sono noti in tutto il mondo e definiscono un modo pratico, veloce e senza ambiguit?hi si assume gli oneri e le responsabilit?el trasporto e della logistica di un bene.

Le figure giuridiche coinvolte sono: 

  • Venditore
  • Acquirente
  • Trasportatore
  • Dogana
  • Assicurazione

In Italia utilizzando un corriere, spesso ?ufficiente definire i seguenti termini:

  • Porto Franco: con questo tipo di spedizione il pagamento del trasporto ? carico del mittente.
  • Porto Assegnato: con questo tipo di spedizione il pagamento del trasporto ? carico del destinatario.

 

Sito degli Incoterms: http://www.incoterms.org 

Alcune indicazioni in inglese:

 

EXW  Ex  Works 
(... named place) 
means that 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 thus 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 
FCA Free Carrier 
(... named place) 
means that the seller delivers the goods, cleared for export, to the carrier nominated by the buyer at the named place. It should be noted that the chosen place of delivery has an impact on the obligations 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. 
FAS Free Alongside Ship 
(... named port of shipment) 
means that the seller delivers when the goods are placed alongside the vessel 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 moment.  The FAS term requires the seller to clear the goods for export. 
FOB Free  On Board 
(... named port of shipment) 
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 be used.
CFR Cost and Freight 
(... named port of destination)
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 be used only 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.
CIF Cost,Insurance and Freight
(... named port of destination) 
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 .The CIF term requires the seller to clear the goods for export. This term can be used only 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. 
CPT Carriage Paid To
 (... named place of destination)
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 that the buyer bears all risks and any other costs occurring after the goods have been so delivered.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 irrespective of the mode of transport including multimodal transport.
CIP Carriage and Insurance Paid To
(... named place of destination)
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 that the buyer bears all risks and any additional 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.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 irrespective of the mode of transport including multimodal transport.
DAF Delivered At Frontier
(... named place)
means that 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 and place at the frontier, but before the customs border of the adjoining country. The term ?frontier? may be used for any frontier including that of the country of export. Therefore, it is of vital importance that the frontier in question be defined precisely by always naming the point and place in the term. This term may be used irrespective of the mode of transport when goods are to be delivered at a land frontier. When delivery is to take place in the port of destination, on board a vessel or on the quay (wharf), the DES or DEQ terms should be used.
DES Delivered Ex Ship
(... named port of destination) 
means that 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. If the parties wish the seller to bear the costs and risks of discharging the goods, then the DEQ term should be used.  This term can be used only when the goods are to be delivered by sea or inland waterway or multimodal transport on a vessel in the port of destination.
DEQ Delivered Ex Quay
(... named port of destination) 
means that the seller delivers when the goods are placed at the disposal of the buyer not cleared for import on the quay (wharf) at the named port of destination. The seller has to bear costs and risks involved in bringing the goods to the named port of destination and discharging the goods on the quay (wharf).The DEQ term requires the buyer to clear the goods for import and to pay for all formalities, duties, taxes and other charges upon import.  This term can be used only when the goods are to be delivered by sea or inland waterway or multimodal transport on discharging from a vessel onto the quay (wharf) in the port of destination. However if the parties wish to include in the seller's obligations the risks and costs of the handling of the goods from the quay to another place (warehouse, terminal,  etc.) in or outside the port, the DDU or DDP terms should be used.
DDU Delivered Duty Unpaid
(... named place of destination) 
means that 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? (which term includes the responsibility for and the risks of the carrying out of customs formalities, and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination. This term may be used irrespective of the mode of transport but when delivery is to take place in the port of destination on board the vessel or on the quay (wharf), the DES or DEQ terms should be used. 
DDP Delivered Duty Paid
(... named place of destination)
means that 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? (which term includes the responsibility for and the risk of the carrying out of customs formalities and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination. If the parties wish the buyer to bear all risks and costs of the import, the DDU term should be used.  This term may be used irrespective of the mode of transport but when delivery is to take place in the port of destination on board the vessel or on the quay (wharf), the DES or DEQ terms should be used. 
NB : The implications and the interpretations of Inco terms which have been revised/puplished in different years may differ from one another.Therefore the year of the revised puplication of the Inco terms has to be stated along with the Inco term used in the offers/
quotations in order to clarify the seller's and buyer's responsibilities and for this reason the reader is recommended to read carefully
the seller's and buyer's responsibilities of each term before using it and then state the  revised publication year of the inco
term along with the term in their offer/quotations, e.g. Delivery Term : FOB Istanbul Inco Terms 2000.

 

INCO TERMS 1990

A list of 13 standard terms for foreign trade contracts listing the respective responsibilities of buyer and seller, covering collection/delivery, risk and cost responsibilities, they are internationally agreed rules for the interpretation of export terms used in overseas trade, formulated by the International Chamber of Commerce.

Incoterms are a set of uniform rules codifying the interpretation of trade terms defining the rights and obligations of both buyer and seller in an international transaction.
They are hence a basis of the transfere of responsibility from seller to buyer at a convenient place where goods can be inspected.

Hence ?FOB?,?C&F?and ?CIF? arrange for this to occur upon loading on board the vessel.
With containers inspection at ship side is not possible so that :FOB?,CFR etc are inappropriate .

The international chamber Of commerce( ICC) have accordingly drafted three combined transport equivelants which they advise to use when availing of combined transport services in order to avoid disputes, they are FCA ,CPT and CIP which transfere responsibility from sellers to buyers at the inland point at which the carrier takes charge of the goods.

Incoterms can be divided into recommended usages by mode of carriage the division recommended by the (ICC) is:
 - All modes (i.e combined transport) -EXW,FCA,CPT,CIP.,DAF,DDU,DDB
 - Conventional port to port sea carriage only - FAS,FOB,CFI,CIF,DAS,DEQ

THE TERMS SET OUT HEREUNDER ARE THE INCOTERMS 1990:

Term

Description

EXW

Ex Work (Named Place)

FCA

Free Carier (Named Place)

FAS

Free Alongside Ship( Named Port Of Shipment)

FOB

Free On Board (Named Port Of Shipmenty)

CFR

Cost And Freight (Named Port Of Destination)

CIF

Cost Insurance And Freight( Named Port Of Destination)

CPT

Carrier Paid To (Named Point Of Destination)

CIP

Carriage And Insurance Paid To (Named Point Of Destination)

DAF

Delivered At Frontier (Named Point)

DES

Delivered Ex Ship (Named Port Of Destination)

DEQ

Delivered Ex Quay Duty Paid(Named Port Of Destination)

DDU

Delivered Duty Unpaid( Named Point Of Destination)

DDP

Delivered Duty Paid (Named Point)

 

  EXW FCA FAS FOB CFR CIF CPT CIP DAF DES DEQ DDU DDP
Services
Ex Works Free Carrier Free Alongside Ship Free Onboard Vessel Cost and Freight Cost Insurance and Freight Carriage Paid To Carriage Insurance Paid To Delivered At Frontier Delivered Ex Ship Delivered Ex Quai Duty Paid Delivered Duty Unpaid Delivered Duty Paid
Warehouse Storage Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Warehouse Labour Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Export Packing Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Loading Charges Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Inland Freight Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Terminal Charges Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Forwarder's Fees Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Loading On Vessel Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Ocean/Air Freight Buyer Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller
Charges Upon Arrival Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller Sellerv Seller Seller Seller Seller
Duty, Taxes & Customs Clearance Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Buyer Seller
Delivery To Destination Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller

 

For business terminology to be effective, phrases must mean the same thing throughout the industry. That is why the International Chamber of Commerce created "Incoterms" in 1936. Incoterms are designed to create a bridge between different members of the industry by acting as a uniform language they can use. It is vital that exporters and importers are familiar with these terms, as they identify the precise moment when ownership of goods passes from seller to buyer. The inclusion of Inco terms in a sales agreement commits the buyer and seller to a strict interpretation of these standard definitions.

Each Incoterm refers to a type of agreement for the purchase and shipping of goods internationally. There are 13 different terms, each of which helps users deal with different situations involving the movement of goods. For example, the term FCA is often used with shipments involving Ro/Ro or container transport; DDU assists with situations found in intermodal or courier service-based shipments.

Incoterms are most frequently listed by category. Terms beginning with F refer to shipments where the primary cost of shipping is not paid for by the seller. Terms beginning with C deal with shipments where the seller pays for shipping. E terms occur when a seller's responsibilities are fulfilled when goods are ready to depart from their facilities. D terms cover shipments where the shipper/seller's responsibility ends when the goods arrive at some specific point. Because shipments are moving into a country, D terms usually involve the services of a customs broker and a freight forwarder. In addition, D terms also deal with the pier or docking charges found at virtually all ports and determining who is responsible for each charge.

Recently the ICC changed basic aspects of the definitions of a number of Incoterms, buyers and sellers should be aware of this. Terms that have changed have a star alongside them.

 

 

 

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