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1、Incoterms 国际贸易术语 SCM China 2 uPurpose目的 Provide a basic introduction to common Incoterms 初步介绍常用国际贸易术语基本知识 Explain the difference between Incoterms and Title Transfer Terms 解释国际贸易术语和所有权转移术语间的区别 uProcess过程 Presentation and discussion in 60 minutes 在60分钟内进行介绍并展开讨论 uProduct结果 Better understanding of wha
2、t are Incoterms and how they are used in Logistics 进一步理解国际贸易术语及其在物流行业内的应用 Know how to make use of Incoterms in trading, purchasing and sales and the implications to JCI 了解在贸易，采购和销售过程中如何使用国际贸易术语，及其对JCI的影响 Incoterms 3Ps SCM China 3 What are Incoterms? 何为Incoterms？ uInternational Commercial Terms (Inco
3、terms) specify when, in an International transaction, responsibilities transfer: 在国际贸易过程中，国际贸易术语（Incoterms）包含如下内容： Paying freight costs 支付运费 Risk of Loss (does not indicate insurance coverage) 损失风险（不代表保险） Import/Export Clearance 进出口清关 uIncoterms do not specify 国际贸易术语未规定如下内容： Payments terms 支付条款 Titl
4、e transfer 所有权转移 Payment terms and Title transfer are addressed by negotiated contract 通过协商合同规定的支付条款与所有权转移 SCM China 4 uIncoterms Definition定义 Usage使用 uTitle Transfer Terms所有权转移术语 Definition定义 uDuties and Taxes关税和税金 uIncoterms Responsibilities Overview Incoterms职责一览 Exworks工厂交货(EXW) Free on Board船上交
5、货(FOB) Free Carrier 货交承运人(FCA) Customs, Insurance and Freight成本加保险费加运费 (CIF) Delivered Duty Paid 完税后交货(DDP) Delivered Duty Unpaid 未完税交货(DDU) uFrequently Asked Questions 常见问题 Contents 内容 SCM China 5 Why used Incoterms? 为何使用国际贸易术语？ uRecognized by traders around the world 获得全球贸易行业的认可 uRecognized by dom
6、estic and international courts 获得国内 it is the Buyers obligation to receive the Sellers arriving vehicle unloaded. 货交承运人 （FCA） 将权力和风险转移给买方，包括当卖方办理出口清关手续后将货物交给承运 人时的运费和保险费。卖方有责任将货物装上买方的取货车；买方负责收货时卸货。 uFAS (Free Alongside Ship) Title and risk pass to buyer including payment of all transportation and in
7、surance cost once delivered alongside ship by the seller. Used for sea or inland waterway transportation. The export clearance obligation rests with the seller 船边交货（FAS）将权力和风险转移给买方，包括供应商将货物卸到船边后的所有运费和保险费。 用于海运或内陆水运。出口清关由卖方负责。 uFOB (Free On Board) Title and risk pass to buyer including payment of all
8、 transportation and insurance cost once delivered on board the ship by the seller. Used for sea or inland waterway transportation. 船上交货（FOB） 权力和义务转移给买方，包括买方将货物装到船上后的所有运费和保险费 For shipments within North America, Incoterms are rarely used. Instead, FOB terms such as “FOB Buyers Plant” are utilized 对于在北
9、美范围内运输，很少使用国际贸易术语。但是会使用例如“FOB买方工厂”的FOB术语 Title, Risk and insure frequent, small lot deliveries at assigned times. If current terms are DDU, purchasing needs to evaluate the TOTAL COST impact, not just the price, of modifications, per the exception process. 在这些情况下，JCI采购应获得A/B价格，并与职能部门共同评估总成本。通常 ，JCI会
10、管理物流成本，通过量的整合获得最优惠的运价 (如GOB), 并确保以规 定的次数进行小批次多频率发货。如果现在使用的条款为DDU，采购部需要根 据实际情况评估总成本包，而不仅是变更后的价格。 SCM China 27 uWhy do Incoterms need revising periodically? 为什么国际贸易术语需要定期修订？ The main reason is the need to adapt Incoterms to contemporary commercial practice. For instance, in the 1990 version, the claus
11、es dealing with the sellers obligation to provide proof of delivery allowed paper documentation to be replaced by e-mail for that purpose for the first time. 主要原因是需使国际贸易术语能够不断适应当前的贸易实务。例如，在1990年 版本中，第一次规定，卖方应负责提供的发货许可文件证明可以用电子邮件替 代。 uWhat does it take to use Incoterms correctly? 怎样能够正确使用国际贸易术语？ ICC
12、recommends that “Incoterms 2000“ be referred to specifically whenever the terms are used, together with a location. For example, the term “Delivered at Frontier (DAF)“ should always be accompanied by a reference to an exact place and the frontier to which delivery is to be made. To prevent misunders
13、tandings, variations of the three-letter Incoterms should be strictly avoided. ICC建议使用“国际贸易术语2000版”特别提出每一术语应与具体地点相结合。例 如，使用“边境交货（DAF）”条款时应必须加上交货的具体地点及具体边界。为 避免误解，应严禁避免篡改只有三个字母的国际贸易术语。 Frequently Asked Questions 常见问题 SCM China 28 uSellers Outside China中国境外卖方 Negotiates Incoterm of EXW.-JCI could use
14、its leverage in the market place to well manage freight costs, carrier, forwarders and customs brokers. 使用EXWJCI通过全球量的整合取得最好的运价，并很好的管理船公司，货运代理公司及 报关代理的服务。 Negotiate Title Transfer Term of TTOP-“Title Transfer Our Plant”, To avoid ownership of inventory (I.e. inventory recorded on balance sheet) of I
15、n-Transit, To Maximize Inventory Turns and help our cash flow 谈判TTOP”货物到达工厂时所有权转移”，以避免拥有在途库存（如库存纪录入JCI资产表 ），将库存周转率最大化，提高现金周转率。 uSellers Within China中国境内卖方 Current Norm situation is term as DD 现行标准是DD Suggest to obtain suppliers EXW and DD price (A); Get JCI logistics cost per piece price, calculate
16、Delivery price (B)=Suppliers EXW + JCI Logistics cost per piece price. 建议获得供应商的EXW和DD价格（A)；使用JCI的单价物流成本，计算收货价格（B）=供应商 的EXW价格+JCI的单价物流成本。 Evaluate Total Cost ImpactA vs. B, and other impact: transportation Risks, JCI Logistics resources (Milk Run, Consolidation.) etc. for the appropriate incoterms 计算总成本包A vs B， 及考虑其他影响：运输风险，JCI的物流资源（循环运输，集散运 输.）等， 选择最适合的贸易条款。 Negotiate Title Transfer Term of TTOU-“Title Transfer On Use” 使用TTOU所有权转移术语”产品使用时所有权转移”
