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Chapter Two Terms of delivery

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1 Chapter Two Terms of delivery
交货条款

2 I. Time arrangement: totally six hours are to be allocated to the chapter.
II. Category of the chapter: theoretical and practical nature III. Learning objects and requirements: · to understand the terms of delivery in international trade · to master the basic use of each term of delivery · require students to remember all the business terms and expressions · require students to design all possible situations of delivery negotiation with all the terms IV. Organization, design and process of presentation

3 Step one: detailed explanation of the text:
1. Vital aspects of a transaction 1) Responsibilities and associated costs 2) Time and place of delivery 3) Documents and expense 4) Title to goods 2. The purpose of terms of delivery and Incoterms 3. A view of the structure of Incoterms: totally four groups 4. A brief explanation of the terms of delivery in international trade (key part; require students to find out some cases of each term and report to the class): 1) Interpretation of EXW: emphasize the agreement of delayed fetch of goods. 2) Interpretation of FCA 3) Interpretation of FAS 4) Interpretation of FOB

4 FOB: Free On Board (a commonly used term)
Transportation term means that the invoice price includes delivery at the seller's expense to a specified point and no further. For example, "FOB our Newark warehouse" means that the buyer must pay all shipping and other charges associated with transporting the merchandise from the seller's warehouse in Newark to the buyer's receiving point. Title normally passes from seller to buyer at the FOB point by way of a bill of lading.

5 5) Interpretation of CFR (a commonly used term)
"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 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.

6 6) Interpretation of CIF (a commonly used term)
"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 arrangements. 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.

7 7) Interpretation of CPT
"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 that 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 transport, by rail, road, air, sea, 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 irrespective of the mode of transport including multimodal transport.

8 8) Interpretation of CIP
"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 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.

9 The buyer should note that under the CIP term the seller is required to obtain insurance only on minimum cover (Refer to Introduction paragraph 9.3). 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 arrangements. 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.

10 9) Interpretation of DAF
10) Interpretation of DES 11) Interpretation of DEQ 12) Interpretation of DDU 13) Interpretation of DDP 5. Points for consideration for choosing terms of delivery 1) Transport capacity 2) Customer’s location 3) Freight rate 4) Loading/unloading facilities and local port custom 5) Risk in transit 6. Exercise: 1-6 attached to the text

11 Supplementary document: cases of quotation calculation in international trade.
出口报价核算——报价数量核算 在国际货物运输中,经常使用的是20英尺和40英尺集装箱,20英尺集装箱的有效容积为25立方米,40英尺集装箱的有效容积为55立方米。出口商在做报价核算时,建议按照集装箱可容纳的最大包装数量来计算报价数量,以节省海运费。 在主页的"产品展示"中查看产品详细情况,根据产品的体积、包装单位、销售单位、规格描述来计算报价数量。 例1:商品03001(三色戴帽熊)的包装单位是CARTON(箱),销售单位是PC(只),规格描述是每箱装60只,每箱体积为0.164立方米,试分别计算该商品用20英尺、40英尺集装箱运输出口时的最大包装数量和报价数量。 解:每20英尺集装箱:       包装数量=25÷0.164= ,取整152箱       报价数量=152×60=9120只     每40英尺集装箱:       包装数量=55÷0.164= ,取整335箱       报价数量=335×60=20100只

12 例2:商品01006(蓝莓罐头)的包装单位是CARTON(箱),销售单位是CARTON(箱),每箱体积为0
解:每20英尺集装箱:       包装数量=25÷0.0095= ,取整2631箱       报价数量=2631箱     每40英尺集装箱:       包装数量=55÷0.0095= ,取整5789箱       报价数量=5789箱   注意:由于该商品的包装单位和销售单位相同,故此例的报价数量=包装数量。

13 出口报价核算——采购成本核算 通过邮件和供应商联络,询问采购价格,用以成本核算。 例如:商品03001"三色戴帽熊",供应商报价为每只6元,求采购9120只的成本? 解:采购成本=6×9120=54720元   出口报价核算——出口退税收入核算 记下产品展示中的"海关编码",在主页的"税则查询"中,输入"海关编码",点"搜索"按钮,查询增值税率和出口退税率。      例如:在产品展示中查到商品03001的海关编码是 。在税则查询中,输入" ",点"搜索"按钮,可查出增值税率为17%、出口退税率为15%。已从供应商处得知供货价为每只6元(含增值税17%),试算9120只三色戴帽熊的出口退税收入?      解:退税收入=采购成本÷(1+增值税率)×出口退税率         =6×9120÷(1+17%)×15%         = 元   

14 出口报价核算——国内费用核算 国内费用包括:内陆运费、报检费、报关费、核销费、公司综合业务费、快递费。 在主页的"费用查询"中,查到内陆运费为每立方米100元,报检费120元,报关费150元,核销费100元,公司综合业务费3000元,DHL费100元。 其中:内陆运费=出口货物的总体积×100 总体积=报价数量÷每箱包装数量×每箱体积      例如:商品03001的描述为"每箱5打,每打12个",表示每箱可装60个,每箱体积0.164立方米,求报价数量为9120只的内陆运费是多少? 解:总体积=9120÷60×0.164=24.928立方米     内陆运费=24.928×100=2492.8元   

15 出口报价核算——海运费核算 出口交易中,采用CFR、CIF贸易术语成交的条件下,出口商需核算海运费。 在出口交易中,集装箱类型的选用,货物的装箱方法对于出口商减少运费开支起着很大的作用。货物外包装箱的尺码、重量,货物在集装箱内的配装、排放以及堆叠都有一定的讲究,需要在实践中摸索。      SimTrade根据货物的体积来计算运费。我们以一个理论算法来规定20英尺和40英尺集装箱装箱数量的计算:20英尺集装箱的有效容积为25立方米,40英尺集装箱的有效容积为55立方米。      在核算海运费时,出口商首先要根据报价数量算出产品体积,再到"运费查询"页,找到对应该批货物目的港的运价。如果报价数量正好够装整箱(20英尺或40英尺),则直接取其运价为海运费;如果不够装整箱,则用产品总体积×拼箱的价格来算出海运费。由于运价都以美元显示,在核算完海运费后,应根据当天汇率换算成人民币。

16 例如:商品03001"三色戴帽熊"要出口到加拿大,目的港是蒙特利尔港口。试分别计算报价数量为5000件和9120件的海运费。
解: 第1步:计算产品体积   在主页"产品展示"中,查到商品03001的体积是每箱0.164立方米,每箱装60只。根据查到的产品资料,先计算产品体积。   报价数量为5000件,总体积=5000÷60×0.164=13.66立方米   报价数量为9120件,总体积=9120÷60×0.164=24.928立方米 第2步:查运价 在主页"运费查询"中,查到运至加拿大蒙特利尔港的海运费分别是:每20英尺集装箱USD1350,每40英尺集装箱USD2430,拼箱每立方米USD65。   根据第1步计算出的体积结果来看,5000件的运费宜采用拼箱,9120件的海运费宜采用20尺集装箱。   报价数量为5000件,海运费=13.66×65=887.9美元   报价数量为9120件,海运费=1350美元

17 第3步:换算成人民币 在主页“今日汇率”中,查到美元的汇率为8.25元人民币兑换1美元。   报价数量为5000件,海运费(人民币)=887.9×8.25= 元   报价数量为9120件,海运费(人民币)=1350×8.25= 元 出口报价核算——保险费核算 出口交易中,在以CIF术语成交的情况下,出口商需要到主页"保险费"中查询保险费率,用以核算保险费。公式如下: 保险费=保险金额×保险费率 保险金额=CIF货价×(1+保险加成率) 在进出口贸易中,根据有关的国际惯例,保险加成率通常为10%。出口商也可根据进口商的要求与保险公司约定不同的保险加成率。

18 例如:商品03001的CIF价格为USD8937. 6,进口商要求按成交价格的110%投保一切险(保险费率0. 8%)和战争险(保险费率0
提示:在我国出口业务中,CFR和CIF是两种常用的术语。鉴于保险费是按CIF货价为基础的保险额计算的,两种术语价格应按下述方式换算。   由CIF换算成CFR价:CFR=CIF×[1-(1+保险加成率)×保险费率]   由CFR换算成CIF价:CIF=CFR÷[1-(1+保险加成率)×保险费率]

19 出口报价核算——银行费用核算 银行费用=报价总金额×银行费率 不同的结汇方式,银行收取的费用也不同。银行费率在主页的"费用查询"中可以查到。 例如:报价总金额为USD8846.4时,分别计算L/C、D/P、D/A、T/T的银行费用? 解: 第1步:查询费率   在主页"费用查询"中查得L/C费率1%、D/A费率0.15%、D/P费率0.17%、T/T费率0.1%。 第2步:查询汇率   在主页"今日汇率"中,查到美元的汇率为8.25元人民币兑换1美元。 第3步:计算银行费用   L/C银行费用=8846.4×1%×8.25=729.83元   D/P银行费用=8846.4×0.17%×8.25=124.07元   D/A银行费用=8846.4×0.15%×8.25=109.47元   T/T银行费用=8846.4×0.1%×8.25=72.98元

20 出口报价核算——利润核算 利润=报价金额-采购成本-各项费用+退税收入      例如:商品03001,增值税率17%,退税率15%,体积每箱0.164立方米。报价数量为9120只;FOB报价金额为每只0.8美元;采购成本为每只6元;报检费120元;报关费150元;内陆运费2492.8元;核销费100元;银行费用601.92元;公司综合业务费3000元,外币汇率为8.25元人民币兑1美元。试计算该笔FOB报价的利润额?      解:报价金额=0.8×9120×8.25=60192元     采购成本=6×9120=54720元     各项费用=120+150+2492.8+100+601.92+3000= 元     退税收入=54720÷(1+17%)×15%= 元     利润=60192-54720- + = 元

21 出口报价核算——FOB、CFR、CIF的外币报价核算
报价资料: 商品名称:03001"三色戴帽熊" 商品资料:每箱装60只,每箱体积0.164立方米。 供货价格:每只6元。 税  率:供货单价中均包括17%的增值税,出口毛绒玩具的退税率为15%。 国内费用:内陆运费(每立方米)100元;报检费120元;报关费150元;核销费100元;公司综合费用3000元。 银行费用:报价的1%(L/C银行手续费1%)。 海 运 费:从上海至加拿大蒙特利尔港口一个20英尺集装箱的费用为1350美元。 货运保险:CIF成交金额的基础上加10%投保中国人民保险公司海运货物保险条款中的一切险(费率0.8%)和战争险(费率0.08%)。 报价利润:报价的10%。 报价汇率:8.25元人民币兑换1美元。     

22 报价核算操作: 成本: 含税成本=6元/只 退税收入=6÷(1+17%)×15%=0. 7692元/只 实际成本=6-0. 7692=5
报价核算操作:     成本:      含税成本=6元/只      退税收入=6÷(1+17%)×15%=0.7692元/只      实际成本=6-0.7692=5.2308元/只      20英尺集装箱包装件数=25÷0.164=152箱      报价数量=152×60=9120只     费用:      国内费用=(9120÷60×0.164×100+120+150+ +3000)÷9120=0.6429元/只       银行费用=报价×1%      海运费=1350×8.25÷9120=1.2212元/只      保险费=CIF报价×110%×0.88%     利润:报价×      =5.8737÷0.89÷8.25       =0.7999美元/只   10% FOB报价=实际成本+国内费用+银行手续费+利润       =5.2308+0.6429+报价×1%+报价×10%       =(5.2308+0.6429)÷(1-1%-10%)   

23 CFR报价=实际成本+国内费用+海运费+银行手续费+利润 =5. 2308+0. 6429+1. 2212+报价×1%+报价×10% =(5
  CIF报价=实际成本+国内费用+海运费+保险费+银行手续费+利润       =5.2308+0.6429+1.2212+报价×110%×0.88%+报价×1%+报价×10%       =(5.2308+0.6429+1.2212)÷(1-110%×0.88%-1%-10%)       =7.0949÷ ÷8.25       =0.9769美元/只

24 出口9120只三色戴帽熊的报价如下(注:计算时保留4位小数,最后报价取小数点后2位): USD0
    出口9120只三色戴帽熊的报价如下(注:计算时保留4位小数,最后报价取小数点后2位):      USD0.8 PER CARTON FOB SHANGHAI (每只0.8美元上海港船上交货)   USD0.97 PER CARTON CFR MONTREAL(每只0.97美元成本加运费至蒙特利尔)   USD0.98 PER CARTON CIF MONTREAL(每只0.98美元成本加运保费至蒙特利尔) 提示:由以上报价不难看出,出口报价核算并不深奥,其中的关键是掌握各项内容的计算基础并细心地加以汇总。上述的报价核算可以说是一个比较精确的出口报价核算范例。在实际交易中,出口商往往会采用一些简单粗略或简化的计算方法以使报价更为快捷。出口报价中的费用部分在价格中所占比例虽然不会很大,但由于内容较多且计费方法又不尽相同,所以在计算时应特别注意。而按照最后报价的一定百分比计费的内容注意采用一次求出的方法,否则将造成报价的低估。

25 对外报价核算应注意的问题 根据上述报价情况,以下问题应当引起注意: (1)按照实际报价的一定百分比计算的内容应一次求出,否则容易造成报价的低估。 (2)实际业务中,除了采用费用额相加的方法外,还有规定定额费用的做法,该费用率的计算基础是含税的进货成本。 (3)银行费用是根据出口发票金额的一定百分比收取,计费基础是成交价格。佣多和保险费通常也根据成交价格来计算。 (4)垫款利息按照进货成本计算,远期收款利息按照成交价格计算。 (5)报价核算有总价核算和单价核算两种方法:总价法比较精确,但要将核算结果折算成单价后才能对外报价;单价法可以直接救出报价,但计算过程需保留多位小数,以保证报价准确,上述实例采用的就是单价核算法。

26 (6)注意报价的计量单位以及集装箱数量的准确性:它直接影响单位运价和国内费用的多少。
(7)出口报价核算出来之后,可以采用逆算方法验算,即报价产生以后,用收入减去支出等于成本的原理来核算对外报价是否正确。 (8)业务员在对外磋商之前就应进行报价核算,以做到对一票买卖的综合经营状况心中有数。因此,务必填好出口商品价格核算单。


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