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K. Vanheusden
Director
Belgian Foreign Trade Agency
koen.vanheusden@abh-ace.be
WHAT WHAT WHAT WHAT ARE THE ARE THE ARE THE ARE THE
INCOTERMS INCOTERMS INCOTERMS INCOTERMS RULES RULES RULES RULES INCOTERMS INCOTERMS INCOTERMS INCOTERMS RULES RULES RULES RULES
ALL ALL ALL ALL ABOUT ABOUT ABOUT ABOUT? ?? ?
2
3
E Publication ICC n 715 (Incoterms
2010)
E English translations
E Publication ICC n 720 (Jan RAMBERG,
ICC Guide to Incoterms 2010)
4
E Publication ICC n 720 (Jan RAMBERG,
ICC Guide to Incoterms 2010)
E http://www.incoterms.org
THE 11 THE 11 THE 11 THE 11
INCOTERMS INCOTERMS INCOTERMS INCOTERMS 2010 2010 2010 2010 INCOTERMS INCOTERMS INCOTERMS INCOTERMS 2010 2010 2010 2010
RULES RULES RULES RULES
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EXW ( named place)
Ex Works lUsine - en fbrica
6
FCA ( named place)
Free Carrier Franco Transporteur - franco transportista
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CPT ( named place of destination)
Carriage Paid To Port pay jusqu - transporte
pagado hasta
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CIP ( named place of destination)
Carriage and Insurance Paid to Port pay, assurance
comprise jusqu - transporte y seguro pagados hasta
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DAT (named terminal at port or place of
destination)
Delivered at Terminal Rendu au Terminal - entrega en
terminal
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DAP (named place of destination)
Delivered at Place Rendu au Lieu de Destination - entrega en
lugar
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DDP ( named place)
Delivered Duty Paid Rendu Droits Acquitts-
entregada derechos pagados
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FAS ( named port of shipment)
Free Alongside Ship franco le long du navire- franco al
costado del buque
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FOB ( named port of shipment)
Free On Board franco bord - franco a bordo
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CFR ( named port of destination)
Cost and Freight Cot et Fret - coste y flete
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CIF ( named port of destination)
Cost, Insurance Freight Cot, Assurance et Fret - coste,
seguro y flete
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LEGAL STATUS OF THE LEGAL STATUS OF THE LEGAL STATUS OF THE LEGAL STATUS OF THE
INCOTERMS INCOTERMS INCOTERMS INCOTERMS 2010 2010 2010 2010 INCOTERMS INCOTERMS INCOTERMS INCOTERMS 2010 2010 2010 2010
RULES RULES RULES RULES
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Legislation customs contractual
facultative complementary law variants
can not be abolished
Legal status of the
Incoterms 2010 Rules
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Recommendation n5 of the United Nations Centre for Trade
Facilitation and Electronic Business (UN/CEFACT) March 2000
June 5, 2011
art. 7,2 CISG international contracts of sale are to be
interpreted according to transnational general principles
Intrastat antidumping (CIF) customs value (CIF FOB)
single administrative document (case 20) origin definition (EXW)
Soft law
Alternative trade terms
Free House - DIS - Door-to-door FIS
FOA FOR/FOT FOB Border C&F
FOB+I PAF FOBs FOB+ CAF
CIF landed CIF Outturn Weights EXF CIF landed CIF Outturn Weights EXF
- C&I (CNI)
RAFTD 1941
Ex / FOB (6) / FAS / C&F / CIF / Ex Dock
UCC
FOB (3) / FAS / C&F / CIF / Ex Ship
(Revised) American
Foreign Trade Definitions
C FOB (named inland carrier at named inland point of
departure) - EXW loaded
C FOB (named inland carrier at named inland point of
departure) - Freight prepaid to (named point of
exportation) exportation)
C FOB (named inland carrier at named inland point of
departure) - Freight allowed (named point)
C FOB (named inland carrier at named point of exportation)
C FOB Vessel (named port of shipment)
FOB (named inland point in country of importation) -
DDP
UCC 2-319/2-324
E FOB (place of shipment) = EXW-FCA
E FOB (place of destination) = DDP
E FOB (vessel/car/vehicle) = FCA loaded
E FAS
E C&F
E CIF
E Ex Ship = DEQ
CLASSIFICATION CLASSIFICATION CLASSIFICATION CLASSIFICATION OF OF OF OF
THE THE THE THE INCOTERMS INCOTERMS INCOTERMS INCOTERMS THE THE THE THE INCOTERMS INCOTERMS INCOTERMS INCOTERMS
2010 2010 2010 2010 RULES RULES RULES RULES
22
four different categories:
1. E: the seller only makes the
goods available to the buyer
at the sellers own premises;
2. F: the seller is called upon
to deliver the goods to a
two classes:
1. seven Incoterms 2010
rules that can be used
irrespective of the mode of
transport selected and
irrespective of whether one
Goods are
collected at
Goods are
shipped from
to deliver the goods to a
carrier appointed by the
buyer;
3. C: the seller has to contract
for carriage, but without
assuming the risk;
E D: the seller bears all costs
and risks needed to bring the
goods to the place of
destination.
irrespective of whether one
or more than one mode of
transport is employed;
2. four sea and inland
waterway rules where the
point of delivery and the
place to which the goods
are carried to the buyer are
both ports.
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shipped from
Goods are
shipped to
Goods are
delivered at
Container -
FCL
Inland
terminal - LCL
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Port terminal
- LCL
Quay On board
Passing of
risk
FCA
CPT CIP
FOB
CFR CIF
FAS
Incoterms 2010 Incoterms 2010
EXW EXW
transport transport
BUYER BUYER SELLER SELLER
transport transport
risk risk
costs costs
25 25
FCA FCA
transport transport
risk risk
costs costs
transport transport
transport transport
risk risk
costs costs
transport + insurance transport + insurance
risk risk
costs costs
CPT CPT
CIP CIP
Incoterms 2010 Incoterms 2010
BUYER BUYER SELLER SELLER
transport transport
risk risk
costs costs
transport transport
risk risk
DAT DAT
DAP DAP
26 26
risk risk
costs costs
transport transport
risk risk
costs costs
DDP DDP
DAP DAP
Incoterms 2010 Incoterms 2010
FAS FAS
transport transport
risk risk
costs costs
transport transport
BUYER BUYER SELLER SELLER
transport transport
27 27
transport transport
risk risk
costs costs
transport transport
transport transport
risk risk
costs costs
transport + insurance transport + insurance
risk risk
costs costs
CFR CFR
CIF CIF
STRUCTURE STRUCTURE STRUCTURE STRUCTURE OF THE OF THE OF THE OF THE
INCOTERMS INCOTERMS INCOTERMS INCOTERMS 2010 2010 2010 2010 INCOTERMS INCOTERMS INCOTERMS INCOTERMS 2010 2010 2010 2010
RULES RULES RULES RULES
28
Structure of the
Incoterms 2010 rules: 10 articles
A THE SELLERS OBLIGATIONS
C General obligations of the seller
C Licences, authorizations, security
clearances and other formalities
C Contracts of carriage and insurance
B THE BUYERS OBLIGATIONS
C General obligations of the buyer
C Licences, authorizations, security
clearances and other formalities
C Contracts of carriage and
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C Contracts of carriage and insurance
C Delivery
C Transfer of risks
Division of costs
C Notice to the buyer
Delivery document
Checking packaging marking
1 Assistance with information and
related costs
C Contracts of carriage and
insurance
C Taking delivery
C Transfer of risks
Division of costs
C Notice to the seller
Proof of delivery
Inspection of goods
1 Assistance with information and
related costs
Incoterms rules and
division of costs (6 4,3,2)
+ import and + import and
EXW EXW FCA A4b FCA A4b FAS FAS FOB FOB CFR/CPT CFR/CPT
CIF/CIP CIF/CIP
DAP DAP
((CFR/CPT CFR/CPT
A6) A6)
(CIF/CIP (CIF/CIP
A6) A6)
DAT DAT
DAP DAP DDP DDP