Incoterms 2010 国际贸易术语解释通则2010

EXW (insert named place of delivery)GUIDANCE NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.It is suitable for domestic trade, while FCA is usually more appropriate for international trade.“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller’s premises or a t another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point are for the account of the seller. The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named place of delivery.EXW represents the minimum obligation for the seller. The rule should be used with care as:a) The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a betterposition to do so. If the seller does load the goods, it does so at the buyer’s risk and expense. In cases w here the seller is in a better position to load the goods, FCA, which obliges the seller to do so at its own risk and expense, is usually more appropriate.b) A buyer who buys from a seller on an EXW basis for export needs to be aware that the seller has an obligation toprovide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c) The buyer has limited obligations to provide to the seller any information regarding the export of the goods. However,the seller may need this information for, e.g., taxation or reporting purposes.EXW——工厂交货（……指定地点）本条规则与（当事人）所选择的运输模式无关，即便（当事人）选择多种运输模式，亦可适用该规则。

本规则较适用于国内交易，对于国际交易，则应选FCA[1] “货交承运人（……指定地点）”规则为佳。

“工厂交货（---指定地点）”是指当卖方在其所在地或其他指定的地点（如工场（强调生产制造场所）、工厂（制造场所）或仓库等）将货物交给买方处置时，即完成交货。

卖方不需将货物装上任何运输工具，在需要办理出口清关手续时，卖方亦不必为货物办理出口清关手续。

双方都应该尽可能明确的指定货物交付地点，因为此时（交付前的）费用与风险由卖方承担。

买方必须承当在双方约定的地点或在指定地受领货物的全部费用和风险。

EXW 是卖方承担责任最小的术语。

它应遵守以下使用规则：a)卖方没有义务为买方装载货物，即使在实际中由卖方装载货物可能更方便。

若由卖方装载货物，相关风险和费用亦由买方承担。

如果卖方在装载货物中处于优势地位，则使用由卖方承担装载费用与风险的FCA术语通常更合适。

b)买方在与卖方使用EXW术语时应知晓，卖方仅在买方要求（更符合术语特质）办理出口手续时负有协助的义务：（但是），卖方并无义务主动（更强调最小义务，吸收进2010年本身的意义）办理出口清关手续。

因此如果买方不能直接或间接地办理出口清关手续，建议买方不要使用EXW术语。

c)买方承担向卖方提供关于货物出口之信息的有限义务。

但是，卖方可能需要这些用作诸如纳税（申报税款）、报关等目的的信息。

FCA - Free Carrier (insert named place of delivery)GUIDANCE NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Free Carrier” means that the seller delivers the goods to the carrier or another person nominated by the buyer a t the seller’s premises or another named place. The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point.If the parties intend to deliver the goods at the seller’s premises, they should identify the address of those premises as the named place of delivery. If, on the other hand, the parties intend the goods to be delivered at another place, they must identify a different specific place of delivery.FCA requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.FCA——货交承运人（……指定地点）该项规则可以适用于各种运输方式（单独使用的情况），也可以适用于多种运输方式同时使用的情况。

“货交承运人”是指卖方于其所在地或其他指定地点将货物交付给承运人或买方指定人。

建议当事人最好尽可能清楚地明确说明指定交货的具体点，风险将在此点转移至买方。

若当事人意图在卖方所在地交付货物，则应当确定该所在地的地址，即指定交货地点。

另一方面，若当事人意图在其他地点交付货物，则应当明确确定一个不同的具体交货地点。

FCA要求卖方在需要时办理出口清关手续。

但是，卖方没有办理进口清关手续的义务，也无需缴纳任何进口关税或者办理其他进口海关手续。

在需要办理海关手续时（在必要时/适当时），DAP规则要求应有卖方办理货物的出口清关手续，但卖方没有义务办理货物的进口清关手续，支付任何进口税或者办理任何进口海关手续，如果当事人希望卖方办理货物的进口清关手续，支付任何进口税和办理任何进口海关手续，则应适用DDP规则。

CPT – Carriage Paid to (insert named place of destination)GUIDANCE NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.“Carriage Paid To” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such place is agreed between the parties) and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places. The parties are well advised to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named place of destination to which theseller must contract for the carriage. If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the seller’s choosing and over which thebuyer has no control. Should the parties wish the risk to pass at a later stage (e.g., at an ocean port or airport), they need to specify this in their contract of sale. The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the costs to that point are for the account of the seller. The seller is advised to procure contracts of carriage that match this choice precisely. If the seller incurs costs under its contract of carriage related to unloading at the named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.CPT requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.CPT——运费付至（……指定目的港）导言这一术语无例外地用于所选择的任何一种运输方式以及运用多种运输方式的情况。