Chapter 5: Prices of Goods

Chapter 5: Prices of Goods
商品的价格 School of International Economics

School of International Economics
Price of Goods Usu. refers to the unit price, which is made up of the following parts: a measuring unit a unit price a name of currency trade term and a name of destination or shipping place. Example: USD 500 per M/T CIF Boston School of International Economics

Price of Goods Trade Terms (贸易术语) Refer to using a brief English concept or abbreviation to indicate the formation of the unit price and determine the responsibilities, expenses and risks borne by two parties as well as the time of the passing of the property in the goods. School of International Economics

A: International Trade Usages
“Warsaw-Oxford Rules 1932” 《一九三二年华沙-牛津规则》 “Revised American Foreign Trade Definitions 1941” 《一九四一年美国对外贸易定义修订本》 “International Rules for the Interpretation of Trade Terms” (INCOTERMS) 《国际贸易术语解释通则》 School of International Economics

INCOTERMS (International Commercial Terms): The purpose of INCOTERMS is to provide a set of international rules for the interpretation of the most commonly used trade terms in foreign trade. Thus, the uncertainties of different interpretations of such terms in different countries can be avoided or at least reduced to a considerable degree. School of International Economics

INCOTERMS 2000 Compared to INCOTERMS 1990, little changes Changes in FAS, DEQ, and FCA School of International Economics

INCOTERMS 1990: 13 Incoterms divided into four basic groups: E-terms F-terms C-terms D-terms School of International Economics

INCOTERMS 1990 E-terms Group E: Departure term (发货) Where the seller makes the goods available to the buyer at the seller's own premises EXW - Ex Works 工厂交货 School of International Economics

INCOTERMS 1990 F-terms Group F: Shipment terms - Main carriage unpaid.主要运费未付 Where the seller is called on to deliver the goods to a carrier named by the buyer These are shipment contracts with the shipment point named, and carriage unpaid by the seller. FCA - Free Carrier 交至承运人（……指定地点 FAS - Free Alongside Ship 船边交货（……指定装运港） FOB - Free On Board 船上交货（……指定装运港）　 School of International Economics

INCOTERMS 1990 C-terms Group C: Shipment terms - Main carriage paid (主要运费已付) Where the seller has to contract for carriage, but without assuming the risk of loss of or damage to the goods or additional costs due to events occurring after shipment and dispatch. These are shipment contracts with the destination point named, and carriage paid by the seller. School of International Economics

INCOTERMS 1990 C-terms There are two critical division points, one for the division of costs, the other for the division of risk. Costs being assumed by the seller until the destination point; risk being transferred to the buyer at the point of shipment. CIF and CIP are the only Incoterms related directly to insurance cover. School of International Economics

INCOTERMS 1990 C-terms CFR - Cost and Freight 成本加运费（……指定目的港） CIF - Cost, Insurance and Freight 成本、保险加运费付至（……指定目的港） CPT - Carriage Paid To 运费付至（……指定目的港） CIP - Carriage and Insurance Paid To 运费、保险费付至（……指定目的地） School of International Economics

INCOTERMS 1990 D-terms: Group D: Arrival Terms (货到) Where the seller has to bear all costs and risk needed to bring the goods to the country of destination These are arrival contracts. DAF - Delivered At Frontier 边境交货（……指定地点） DES - Delivered Ex Ship 目的港船上交货（……指定目的港） DEQ - Delivered Ex Quay 目的港码头交货（……指定目的港） DDU - Delivered Duty Unpaid 未完税交货（……指定目的地） DDP - Delivered Duty Paid 完税后交货（……指定目的地） School of International Economics

INCOTERMS 1990 Incoterms 1990, "mirrored" correlative obligations of buyer and seller. Under Incoterms 1990 all obligations related to a given trade term are grouped under 10 headings, with the obligations for the seller and buyer under each heading stated and mirrored with respect to the same subject matter. School of International Economics

Correlative Obligations of Buyer and Seller A The Seller Must B The Buyer Must A1 Provision of Goods in Conformity with the Contract B1 Payment of the Price A2 Licences, Authorizations and Formalities B2 A3 Contract of Carriage and Insurance (a) Contract of carriage (b) Contract of insurance B3 Contract of Carriage A4 Delivery B4 Taking Delivery A5 Transfer of Risks B5 School of International Economics

Correlative Obligations of Buyer and Seller A The Seller Must B The Buyer Must A6 Division of Costs B6 A7 Notice to the Buyer B7 Notice to the Seller A8 Proof of Delivery, Transport Document or Equivalent Electronic Message B8 A9 Checking - Packaging - Marking B9 Inspection of Goods A10 Other Obligations B10 School of International Economics

Correlative Obligations of Buyer and Seller A 卖方义务 B 买方义务 A1 提供符合合同规定的货物 B1 支付货款 A2 许可证,批准文件及海关手续 B2 A3 运输合同与保险合同 B3 运输合同 A4 交货 B4 受领货物 A5 风险转移 B5 School of International Economics

Correlative Obligations of Buyer and Seller A 卖方义务 B 买方义务 A6 费用划分 B6 A7 通知买方 B7 通知卖方 A8 交货凭证,运输单证或相等的电子单证 B8 A9 核查,包装及标记 B9 货物检验 A10 其他义务 B10 School of International Economics

B: Six Main Trade Terms In international trade, of 13 trade terms, FOB CFR, CIF, FCA, CPT and CIP are the most important. FOB, CFR and CIF are suitable for sea and inland waterway transport (海洋运输和内河运输) FCA, CPT and CIP are suitable for all modes of transportation School of International Economics

B: Six Main Trade Terms FOB: Free on Board (--named Port of Shipment) 装运港船上交货价 (--指定装运港) Free on board means that the seller fulfils his obligation to deliver the goods when they have passed over the ship’s rail (船舷) at the named port of shipment. The buyer has to bear all expenses and risks of or damage to the goods from that point. Only be used for sea and inland waterway transport. School of International Economics

Free on Board (--named Port of Shipment) 装运港船上交货价 (--指定装运港)
Seller’s Obligations: Deliver the goods on board the vessel (船上) at the named port of shipment Give the buyer sufficient shipping advice Obtain any export licence or other official authorization, and carry out customs clearance (结关，海关放行) for the export of the goods. School of International Economics

Seller’s Obligations: Bear all risks of, losses of, or damage to the goods until such time, as they have passed the ship’s rail at the named port of shipment. Provide the shipment document, such as commercial invoice (商业发票), clean on Board B/L (已装船清洁提单), etc. School of International Economics

卖方的主要义务: 按照港口的惯常方式,在规定的装运期内将货物交至买方规定的船上, 给予买方充分的装运通知. 负责办理货物出口海关手续,取得出口许可证或其他核准单. 负担货物在装运港越过船舷时为止的一切费用和风险. 负责提供货已交至船上的装运单据和商业发票及其他有关凭证. School of International Economics

Buyer’s Obligations: Chart the vessel or book the shipping space(租船或订舱) and bear the expense for the carriage of the goods. Give the seller sufficient notice of the vessel name, loading port and required delivery time. obtain any import licence or other official authorization, carry out customs clearance (结关，海关放行) for the importation of the goods, etc. School of International Economics

Buyer’s Obligations: Bear all risks of, losses of, or damage to the goods from the time they have passed the ship’s rail at the named port of shipment. Take delivery of the goods stipulated in the contract. Pay the price as provided in the contract. School of International Economics

买方的主要义务: 负责租船或订舱,并支付运费将船名,装运港和装船日期通知卖方负责办理货物运输保险, 支付保险费,取得进口许可证或其他核准单,并办理货物进口以及经由另一国过境运输的一切海关手续负担货物在装运港越过船舷后的一切费用和风险. 按合同规定收取货物,并支付价款. School of International Economics

Other Points: Delivery of the goods on board the vessel Link-up of vessel and goods Expense for loading the goods on board the vessel Special interpretation of FOB in some American countries. School of International Economics

Other Points: Delivery of the goods on board the vessel Different international customs have different explanations According to the custom of the port The rule of INCOTERMS 1990 may be changed by the actual stipulation and custom of the parties. School of International Economics

Other Points: Delivery of the goods on board the vessel In most cases in the practice of international trade, the seller tends to be responsible for delivering the goods on board actually and provides a clean bill of lading. School of International Economics

Other Points: Link-up of vessel and goods 船货衔接问题 In case the vessel arrives at the named port early or fails to arrive on time, the buyer shall bear all risks of, losses of, or damage to the goods, vice versa. School of International Economics

Other Points: Expense for loading the goods on board the vessel Most commonly used variations of FOB (FOB变形) FOB liner terms FOB under tackle FOB stowed (FOBS) FOB trimmed (FOBT) School of International Economics

Variations of FOB (FOB变形)
FOB Liner Terms: (FOB班轮条件) Liner: A liner is a vessel with regular sailings (航行) and arrivals on a stated schedule（预定的船期表）between specific ports. Means that the loading expenses is borne by the party who pays the freight, i.e., the buyer, just as the goods are transported by the liner. School of International Economics

FOB Liner Terms: (FOB班轮条件) 指采用班轮运输的条件, 卖方只负责将货物交到码头, 然后由船方负责装船, 装船费由支付运费的买方负担. School of International Economics

FOB Under Tackle: (FOB吊钩下交货) Means that the seller delivers the goods to the place which may be reached by the tackle. The buyer shall bear the loading expense from the time the goods are slung up. School of International Economics

FOB Under Tackle: (FOB吊钩下交货) 指卖方只负责将货物交到买方指定船只的吊钩所及之处,以后的装船费用由买方负担. School of International Economics

FOB Stowed (FOBS):船上交货并理舱 Means that the seller shall be responsible for loading the goods into the hold (货舱) and bear the loading expense, including the stowing expense. School of International Economics

FOB Stowed (FOBS):船上交货并理舱指卖方负责将货物装入船舱并支付包括理舱费在内的装船费用.理舱费是指货物入舱后进行安置和整理的费用. School of International Economics

FOB Trimmed (FOBT):船上交货并平舱 Means that the seller shall be responsible for loading the goods into the hold (货舱) and bear the loading expense, including the trimming expense. School of International Economics

FOB Trimmed (FOBT):船上交货并平舱指卖方负责将货物装入船舱并支付包括平舱费在内的装船费用.平舱费是指对装入船舱的散装货进行平整所需的费用. School of International Economics

Other Points: Special interpretation of FOB in some American countries. Difference between FOB and FOB Vessel Transfer of risks of, losses of , or damage to the goods Export licence, customs clearance, etc. Such as the United States of America, Canada and some countries in Latin America School of International Economics

B: Six Main Trade Terms CFR: Cost and Freight (--named Port of Destination) 成本加运费价 (--指定目的港) CFR means that the seller shall undertake the cost and freight necessary to carry the goods to the named port of destination. But the risks of, losses of, or damage to the goods, as well as any additional costs due to events occurring after the time the goods have been delivered on board the vessel, are transferred from the seller to the buyer when the goods passed over the ship’s rail (船舷) at the port of shipment. Only be used for sea and inland waterway transport. School of International Economics

CFR: Cost and Freight 成本加运费价
Seller’s Obligations: Deliver the goods on board the vessel at the named port of shipment on the date or within the period stipulated Give the buyer sufficient notice that the goods have been delivered on board Obtain at his own risk and expense any export licence or other official authorization School of International Economics

Seller’s Obligations: Contract at his own expense for the carriage of the goods to the named port of destination Bear all risks of, losses of, or damage to the goods until such time as they have passed the ship’s rail at the named port of shipment Provide the commercial invoice and clean on board shipping documents in proof of delivery of the goods on board the vessel School of International Economics

卖方的主要义务: 负责租船订舱，在合同规定的装运期限内将符合合同要求的货物运往指定目的港的船上，并给予买方充分的通知；负责办理货物出口手续，取得出口许可证或其他核准书；负责支付至目的港的正常运费；承担货物在装运港越过船舷时为止的一切费用和风险；负责提供货已交至船上的装运单据和商业发票及其他有关凭证。 School of International Economics

Buyer’s Obligations: Obtain at his own risk and expense any import licence or other official authorization and carry out all customs formalities for the importation of the goods Bear all risks of, losses of, or damage to the goods form the time they have passed the ship’s rail at the named port of shipment Pay the price as provided in the contract of sale Take delivery of the goods stipulated in the contract School of International Economics

买方的主要义务: 负责办理货物进口手续，取得进口许可证或其他核准书；承担货物在装运港越过船舷后的一切风险；按合同规定支付价款，接受单据和收取货物 School of International Economics

Other Points: Duties of chartering a ship or booking shipping space Notice to the buyer Bearing unloading expenses School of International Economics

Other Points: Bearing Unloading Expenses 卸货费用负担 Variations of CFR CFR Liner Terms CFR Ex Ship’s Hold CFR Ex Tackle CFR Landed School of International Economics

Variations of CFR (CFR变形)
CFR Liner Terms (CFR 班轮条件) Means that the unloading expenses are borne by the party who pays freight, i.e., the seller. (指卸货费用按班轮条件处理，即由支付运费的卖方负担). School of International Economics

CFR Ex Ship’s Hold (CFR 舱底交货) Means that the buyer shall bear the expenses for slinging up the goods from the hold to the dock. (指买方负担将货物从舱底吊卸到码头的费用). School of International Economics

CFR Ex Tackle (CFR 吊钩下交接) Means that the seller shall bear the expenses for slinging up the goods from the hold to the place which may be reached by the tackle (onto the dock or lighter) . 指卖方负责将货物从船舱吊卸到吊钩所及之处(码头上或驳船上)的费用. School of International Economics

CFR Landed (CFR 卸至码头) Means that the seller shall bear the expenses for unloading the goods from the ship onto the dock (码头) at the port of destination. (指卖方负担将货物卸到目的港码头的费用.) School of International Economics

B: Six Main Trade Terms CIF: Cost, Insurance and Freight (--named Port of Destination) 成本加保险费，运费 (--指定目的港) Means that the seller has the obligation to procure marine insurance (海上保险) against the risks of, losses of, or damage to the goods during the carriage. Only be used for sea and inland waterway transport. School of International Economics

CIF: Cost, Insurance and Freight 成本加保险费，运费
Seller’s Obligations: Deliver the goods on board the vessel at the named port of shipment on the date or within the period stipulated Obtain at his own risk and expense any export licence or other official authorization Contract at his own expense for the carriage of the goods to the named port of destination School of International Economics

Seller’s Obligations: Obtain at his own expenses cargo insurance as agreed in the contract, and provide the buyer the insurance policy (保险单) Bear all risks of, losses of, or damage to the goods until such time as they have passed the ship’s rail at the named port of shipment Provide the commercial invoice and usual documents in proof of delivery of the goods on board the vessel School of International Economics

卖方的主要义务: 在合同规定的装运期限内, 将符合合同要求的货物运往指定目的港的船上，装船后及时通知买方；自付风险和费用，取得出口许可证或其他官方批准证件，并负责办理货物出口所需的一切海关手续；签订从指定装运港承运货物的合同，并负责支付至目的港的正常运费； School of International Economics

卖方的主要义务: 按照买卖合同的约定，自负费用办理水上运输保险，并向买方提供保险单据；承担货物在装运港越过船舷时为止的一切费用和风险；负责提供货已交至船上的装运单据和商业发票及其他有关凭证。 School of International Economics

Buyer’s Obligations: Pay the price as provided in the contract of sale and accept the documents Obtain at his own risk and expense any import licence or permit for the importation of the goods Bear all risks of the goods form the time they have passed the ship’s rail at the port of shipment School of International Economics

Buyer’s Obligations: Pay all customs duties, any other duties and taxes for the importation of the goods Take delivery of the goods stipulated in the contract School of International Economics

买方的主要义务: 接受卖方提供的单据，收取货物，并按合同规定支付货款；承担货物在装运港越过船舷后的一切风险；自负风险和费用，取得进口许可证或其他官方证件，并且负责办理货物进口所需的海关手续，支付货物进口关税及其它税款。 School of International Economics

Other Points: Duty of insurance Document transaction Division of costs and risks Bearing unloading expenses School of International Economics

1. Duty of Insurance （保险责任） Failing express agreement in the contract, be in accordance with minimum cover of the Institute Cargo Clauses or any similar set of clauses。（如未明确，卖方可按伦敦保险协会货物保险条款或其他类似的保险条款中最低责任的保险险别投保。） School of International Economics

1. Duty of Insurance （保险责任） When required by the buyer, the sell shall provide war, strikes, riots and civil commotion risk insurance （战争，罢工，暴乱和民变险）, but at the buyer’s expense。 School of International Economics

1. Duty of Insurance The minimum insurance shall cover the price provided in the contract plus ten per cent (i. e., 110%) and shall be provided in the currency of the contract. （最低保险金额应为合同规定的价款加10%，并以合同货币投保）。 School of International Economics

2. Document Transaction （Symbolic Delivery）单据买卖（象征性交货） The seller fulfils his duty of delivery of the goods against documents, and the buyer pays against documents as well. （卖方凭单据履行交货义务，买方凭单据付款。） School of International Economics

3. Division of Costs and Risks The “C” terms are distinguished from all other terms Two “Critical” points （临界点） Division of costs: refers to the country of destination Division of risks: refers to the ship’s rail at the port of departure. School of International Economics

Bearing Unloading Expenses 卸货费用负担 Variations of CIF CIF Liner Terms CIF Ex Ship’s Hold CIF Ex Tackle CIF Landed School of International Economics

Variations of CIF (CIF变形)
CIF Liner Terms (CIF 班轮条件) Means that the unloading expenses are borne by the party who pays freight, i.e., the seller. (指卸货费用按班轮条件处理，即由支付运费的卖方负担). School of International Economics

CIF Ex Ship’s Hold (CIF 舱底交货) Means that the buyer shall bear the expenses for slinging up the goods from the hold to the dock. (指买方负担将货物从舱底吊卸到码头的费用). School of International Economics

CIF Ex Tackle (CIF 吊钩下交接) Means that the seller shall bear the expenses for slinging up the goods from the hold to the place which may be reached by the tackle (onto the dock or lighter) . 指卖方负责将货物从船舱吊卸到吊钩所及之处(码头上或驳船上)的费用. School of International Economics

CIF Landed (CIF 卸至码头) Means that the seller shall bear the expenses for unloading the goods from the ship onto the dock at the port of destination. (指卖方负担将货物卸到目的港码头的费用.) School of International Economics

Summary 贸易术语风险手续费用装上船后的风险由谁负担租船订舱由谁办理保险由谁办理到目的港的运费由谁支付保险费由谁支付 FOB 买方 CFR 卖方 CIF School of International Economics

B: Six Main Trade Terms FCA: Free Carrier (... named place)货交承运人（……指定地点） means that the seller fulfils his obligation to deliver when he has handed over the goods, cleared for export, into the custody (监管) of the carrier named by the buyer at the named place or point. The risks of, losses of or damage to the goods is transferred from the seller to the buyer at that time School of International Economics

FCA: Free Carrier (... named place) 货交承运人（……指定地点）
FCA is suitable for all modes of transport, particularly for “multi-model” transport.（多式联运） FCA has the basic principle as FOB except that the seller fulfils his obligations when he delivers the goods into the custody of the carrier at the named point. School of International Economics

Other Points: Carrier Delivery place Loading or Unloading obligations School of International Economics

"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. “承运人”指任何人在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输. School of International Economics

If the buyer nominates a person other than a carrier to receive the goods, the seller is deemed to have fulfilled his obligation to deliver the goods when they are delivered to that person. 若买方指定承运人以外的人领取货物，则当卖方将货物交给此人时，即视为已履行了交货义务。 School of International Economics

Delivery Place If no precise point is indicated by the buyer, the seller may choose within the place or range stipulated where the carrier shall take the goods into his charge. 如果在约定地点没有明确具体的交货点，或者有几个交货点可供选择，卖方可以从中选择为完成交货义务最适宜的交货点。 School of International Economics

Loading or Unloading Obligations Impact of the chosen place of delivery on the obligations of loading 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. School of International Economics

B: Six Main Trade Terms CPT: Carriage Paid To (... named place of destination) 运费付至(...指定目的地) Means that the seller pays the freight for the carriage of the goods to the named destination The risk of, loss of, or damage to the goods, as well as any additional costs due to events occurring after the time the goods have been delivered to the carrier, is transferred from the seller to the buyer when the goods have been delivered into the custody of the carrier. School of International Economics

CPT: Carriage Paid To (... named place of destination) 运费付至(...指定目的地)
Other Points: This term may be used for any mode of transport including multimodal transport. The CPT term requires the seller to clear the goods for export. If subsequent carriers (后续承运人) are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier. School of International Economics

B: Six Main Trade Terms CIP: Carriage and Insurance Paid To (... named place of destination) 运费付至(...指定目的地) Means that the seller has the same obligations as under CPT but with the addition that the seller has to procure cargo insurance against the buyer’s risk of, loss of, or damage to the goods during the carriage. Insurance Obligation: same as CIF School of International Economics

C: Other Seven Trade Terms
EXW - EX WORKS (... named place) 工厂交货(指定地点) means that the seller’s only responsibility is make the goods available at his premises. The buyer bears all costs and risks involved in taking the goods from the seller's premises to the desired destination. In particular, he is not responsible for loading the goods on the vehicle provided by the buyer or for clearing the goods for export, unless otherwise agreed. School of International Economics

FAS - Free Alongside Ship (... named port of shipment) 船边交货(指定装运港) Means that the seller fulfils his obligation to deliver when the goods have been placed alongside the vessel on the quay or in lighters (驳船) at the named port of shipment. The buyer has to bear all costs and risks of loss of or damage to the goods from that moment. School of International Economics

FAS - Free Alongside Ship (... named port of shipment) 船边交货(指定装运港) * The FAS term requires the buyer to clear the goods for export. * (Incoterm 1990) This term can only be used for sea or inland waterway transport. School of International Economics

DAF - Delivered At Frontier (... named place) 边境交货(指定地点) Means that the seller fulfils his obligation to deliver when the goods have been made available, cleared for export, at the named point of place at the frontier, but before the customs border (关境) of the country. School of International Economics

DAF - Delivered At Frontier (... named place) 边境交货(指定地点) "frontier" may be used for any frontier including that of the country of export. It is important to name precisely the point and place at frontier in the term. Primarily intended to be used when goods are to be carried by rail or road, but it may be used for any mode of transport. School of International Economics

DES - Delivered Ex Ship (... named port of destination) 船上交货(指定目的港) Means that the seller fulfils his obligation to deliver when the goods have been made available to the buyer on board the ship uncleared 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. This term can only be used for sea or inland waterway transport. School of International Economics

DEQ: Delivered Ex Quay (Duty Paid)(... named port of destination) 码头交货(指定目的港) Means that the seller fulfils his obligation to deliver when he has made the goods available to the buyer on the quay at the named port of destination. *Seller: cleared for importation * (Incoterm 90) The seller has to bear all risks and costs involved in delivering the goods thereto. School of International Economics

DDU - Delivered Duty Unpaid (... named place of destination) 未完税交货 (指定目的地) Means that the seller fulfils his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the costs and risks involved in bringing the goods thereto (excluding duties, taxes and other official charges payable upon importation). The buyer has to pay any additional costs and to bear any risks caused by his failure to clear the goods for import in time. School of International Economics

DDP - Delivered Duty Paid (... named place of destination) 完税后交货 (指定目的地) Means that the seller fulfils his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the risks and costs, including duties, taxes and other charges of delivering the goods thereto, cleared for importation. “Delivered duty paid, VAT unpaid (named place of destination” 完税后交货，增值税未付(指定目的地) School of International Economics

C W 国际贸易术语一览图 DAF CIF CIP CFR DDP CPT DES FOB DDU FCA DEQ FAS EXW
Seller Buyer

类别国际代码中文交货地点风险划分界限运输方式 E 组 EXW 工厂交货在出口国卖方所在地货交买方任何运输方式 F组 FCA 货交承运人在出口国指定的交货地点承运人 FAS 装运港船边交货在出口国指定的装运港船边船边海运，内河运输 FOB 装运港船上交货在出口国指定的装运港船上货越过船舷 School of International Economics

类别国际代码运输办理保险办理运费保险费出口清关办理出口税进口税 E 组 EXW 买方 F组 FCA 卖方 FAS FOB School of International Economics

类别国际代码中文交货地点风险划分界限运输方式 C组 CFR 成本加运费在出口国指定的装运港船上货越过船舷海运，内河运输 CIF 成本、保险费加运费 CPT 运费付至在出口国指定地点货交承运人货交承运人任何运输方式 CIP 运费、保险费付至 School of International Economics

类别国际代码运输办理保险办理运费保险费出口清关办理出口税进口税 C组 CFR 卖方买方 CIF CPT CIP School of International Economics

类别国际代码中文交货地点风险划分界限运输方式 D组 DAF 边境交货在边境指定交货地指定地点货交买方任何运输方式 DES 目的港船上交货在进口国指定目的港的船上指定目的港的船上货交买方海运，内河运输 DEQ 目的港码头交货在进口国指定目的港的码头指定目的港的码头货交买方 DDU 未完税交货在进口国指定目的地 DDP 完税后交货 School of International Economics

类别国际代码运输办理保险办理运费保险费出口清关办理出口税进口税 D组 DAF 卖方买方 DES DEQ DDU DDP School of International Economics

Incoterms 2000对1990 的修改类别国际代码出口清关及出口税进口清关及进口税备注 1990 2000 F组 FAS 买方卖方 D组 DEQ FCA 1. 若卖方在其所在地交货，则卖方应负责装货 2. 若卖方在任何其他地点交货，卖方不负责卸货 1 2 School of International Economics

D: Commission & Discount
The amount paid by a principal to an agent for their role in the completion of a transaction involving the sale of goods or services. 佣金是中间商介绍交易或代买代卖而收取的一定的酬劳或报酬。 Example: $1,000 per set CIFC 2% London 佣金=含佣价X佣金率（计算佣金的基数） School of International Economics

D: Commission & Discount
Discount (Allowance, Rebate)折扣 A reduction from the full or standard amount of a price or debt. 折扣是卖方按原价格给予买方一定百分比的价格减让 Example: US$2,000 per set CIF Singapore less 2% discount or US$2,000 per set CIFR Singapore School of International Economics

Chapter 5: Prices of Goods

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Chapter 5: Prices of Goods

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