inter com term

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第四章 貿易條件 Incoterms 貿易條件 (Trade Terms) 係指國際貿易中被用來說明買賣雙方在貨物交接方 面的責任 (Duty) 費用 (Cost) 和風險 (Risk) 劃分的各種縮寫術語 為統一解釋國 際間使用的貿易條件 國際間陸續制定了三種主要的解釋規則(參閱第二章) 前最為通行的 就是 Incoterms International Commercial Terms 通行版本 2000 年修訂版 共解釋十三種條件 每種條件之下 買賣雙方的義務統一分為 10 這十三 種條件又區分為四類:

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  • Incoterms

    (Trade Terms) (Duty) (Cost) (Risk) Incoterms

    International Commercial Terms

    2000

    10

  • Group E (Departure) Ex Works EXW

    Group F (Main Carriage Unpaid)

    Free CarrierFree Alongside ShipFree on Board

    FCAFASFOB

    Group C (Main Carriage Paid)

    Cost and FreightCost, Insurance and FreightCarriage Paid toCarriage and Insurance Paid to

    CFRCIFCPTCIP

    Group D (Arrival)

    Delivered at FrontierDelivered Ex ShipDelivered Ex QuayDelivered Duty UnpaidDelivered Duty Paid

    DAFDESDEQDDUDDP

    4 Incoterms 2000 1 2 3 4 1 Incotermsco 1 2 3 4

    Incoterms International Commercial Terms coCommercial 3 Incoterms 2000 1 11 2 12 3 13

    4 14 2 Incoterms 2000 1 CPT

    2 C&I 3 DAF 4 DES 3 Incoterms 2000 F 1 2

    3 4 4 Incoterms 2000

    1 E 2 F 3 C 4 D 4 Incoterms 2000

    1 E 2 F 3 C 4 D

    38

  • 4 Incoterms 2000 1 E 2 F 3 C 4 D D 1 Incoterms 2000 Shipped Quality Terms

    1 FOB 2 DES 3 DEQ 4 DDU Shipped Quality Terms

    FOB 4 Incoterms 2000 Landed Quality Terms

    1 FOB 2 CIF 3 FAS 4 DEQ Landed Quality Terms

    DEQ 2 Incoterms 2000

    1 8 2 10 3 12 4 15 2 Incoterms 2000 1

    2 3 4 4 Incoterms 2000 1

    2 3 4

    1 2 3

    E

    E EXW (Ex Works) EXW

    39

    4

  • EXW

    1

    EXW EXW

    2 EXW

    3

    1 Incoterms 2000 1EXW 2 FOB 3 DES 4 DDP EXW

    2 Incoterms 2000 EXW

    1 2 3 4E 3 Incoterms 2000 1

    CIF 2 FAS 3 EXW 4 DESE Incoterms EXW

    40

  • F

    FAS

    FOB

    FCA 1

    FOB FOB2 FAS

    3

    2 Incoterms 2000 FAS 1 2 3 4

    F FAS 1 Incoterms 2000 1

    FOB 2 CFR 3 CIF 4 C&I + FOB

    CFR CIF C&I 3 FOB 1 2 3

    4 FOB

    2 Incoterms 2000 1 FAS

    2 FOB 3 CFR 4 DEQ

    41

    4

  • F FOB + 3 Incoterms 2000 FOB

    1 2 3 4F FOB 3 Incoterms 2000

    1 CIP 2 CIF 3 FOB 4 DDPF FOB

    2 1

    FOB 2 FOB 3 DES 4 CIF FOBFOBFOB 3 FOB

    1 2 3 4 FOB 4 FOB

    1 2 3 4 8 4 FOB

    1 2 3 4 8 1 Incoterms 2000 FOB

    1 2 3 4 FOB 4 Incoterms 2000 FOB

    1 2

    3 4

    42

  • FOB 1 FOB

    1 2 3 4 FOB

    FOB 1 1

    FCA 2 CIF 3 CIP 4 DDP F

    3 FOB&CC 1 Cost 2 Cleared 3 Commission

    4 Customs FOB&C FOB

    C Commission

    C

    CFR

    CPT

    CIF

    CIP 1

    CFR CFR2 CIF

    3 CIP

    43

    4

  • 2 Insurance to be covered by the Buyer. 1 CIF 2 CFR 3 DES 4 DDU

    Insurance to be covered by the Buyer. CFR 4 Incoterms 2000

    1 FOB 2 EXW 3 FCA 4 CFRC CFR 1

    1 CFR Keelung 2 FOB Taiwan 3 CIF Durban 4 FCA CKS Airport

    CFR CFR Keelung 3 Incoterms 1980 C&F Incoterms 2000 1 CIP 2

    FOB 3 CFR 4 CIF C&F Cost & Freight Incoterms 2000 CFR Cost & Freight 2 CIF

    1 2 3 4 CIF

    4 CIF 1 2

    3 4 CIF 1 Incoterms 2000CIF 1

    2 3 4

    C 2 Incoterms 2000CIF 1

    2 3

    44

  • 4C 4 Incoterms 2000 CIF 1 2

    3 4C CIF CIF

    2 Chicago

    CIF New York 1 2 3 Chicago 4 New York

    CIF CIF CIF New York New York

    2 CIF Kaohsiung Kaohsiung 1 2

    3 4C CIF CIF Kaohsiung

    Kaohsiung 4 Incoterms 2000 1

    EXW 2 FOB 3 CFR 4 CIFCCIF 2 CIF

    1 2 3 4 CIF

    1 Incoterms 2000 CIF

    1 2 3 4 13 4 CIF 1

    2 3 4

    45

    4

  • 13 3

    1 FOB 2 CFR 3 CIF 4CPT CIF 4 CIF 1 2 3

    4 CIF 1 Incoterms 2000

    1 CIP 2 CIF 3 FOB 4 CFR CIP

    CIPFOBCFRCIF

    2 Incoterms 2000CIP 1 FOB2 FCA 3 DDP 4 EXW CIP FCA CPT

    1 Incoterms 2000CIP 1

    2 3 4C CIP

    3 Incoterms 2000

    1 CPT2 CIF 3 CIP 4 CFR CIF CIP CIF

    CIP 2 CIP

    1 2 3 4 CIP

    46

  • CIF CIP 13

    2 1 CIF 2 CFR 3 FOB 4 DAF

    CFR CIF 1.1 = 4 1

    2 3 4 23 2 CIFC3 Seattle C3

    1 3 2 3% 3 3 4 3 C3 3% 2 C&I 1 2

    3 4 C&I Cost & Insurance FOB CFR CIF

    FOB

    47

    4

  • D

    DES

    DEQ DDU DDP 1

    DES DES2 DEQ

    3

    1 Incoterms 2000 1FAS 2 DES 3 DEQ 4 DDP Incoterms 2000 D FAS

    D 3 Incoterms 2000

    1 CIF 2 FAS 3 DES 4 FOBD

    4 Incoterms 2000 (D/O)

    1 FOB 2 FAS 3 CIF 4 DEQ (B/L)D/O

    DEQ 4 Incoterms 2000

    1 CIP 2 EXW 3 FOB 4 DDPD Incoterms 2000 DDP

    48

  • 4 1 FAS 2

    FOB 3 DES 4 DDP DDP

    DDP 3 Incoterms 2000 DDU 1

    2 3 4 Delivered Duty Unpaid

    FOB CFR CIF FCA CPT CIP

    FOB +

    FOB + +

    FCA + FCA + +

    +

    1 FOBCFRCIF 12 3 4 FOB CFR CIF

    2 FOB 1 FAS 2 CIF 3 FCA 4

    49

    4

  • DES 1 2 FOB 1 FAS 2 CIF

    3 FCA 4 DES 1 1 1 FOB, CIF 2 FOB, FAS

    3 FOB, FCA 4 DES, DEQ 1 4 FOB CIF 1 2

    3 4 FOB CFR CIF

    FOB CFR FOB CIF FOB 2 Incoterms 2000FOBCFR CIF

    1 2 3 4 5 2 1 FAS: Free Alongside Ship 2

    FCA: Free Carriage 3 CPT: Carriage Paid to 4 DES: Delivered Ex Ship

    FCA Free Carrier

    50

  • Group E EXW

    Group F

    FAS FOB FCA

    Group C

    CFR CIF CPT CIP

    Group D

    DAF DES DEQ DDU DDP

    FOB FASCFR CIFCPT CIP

    FOB CFRFCA CPT

    CIF CIP

    CFRCIFCPT CIPFOB FAS CIF CIP

    FOBCFRFCA CPT

    1 Incoterms 2000 1 CIF2 CIP 3 CPT 4 FCA

    51

    4

  • 4 Incoterms 2000 1FOB 2 CFR 3 CIF 4 DEQ 2 1 FAS 2 FCA 3 FOB

    4 CFR 2

    1 CIF 2 FCA 3 FAS 4 FOB 2 Incoterms 2000 1 FOB

    2 FCA 3 CFR 4 DES 4 Incoterms 2000 1 FAS

    2 CIF 3 DEQ 4 CIP 4 Incoterms 2000

    1 EXW 2 FAS 3 CIF 4 DAF DAF 1 1 FOB

    2 CFR 3 CIF 4 DES

    FOB 3

    1 CFR 2 CIF 3 FOB 4 CPT

    FOB 2 In Bond 1 2

    3 4

    52

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