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1、Incoterms 国际贸易术语,SCM China,2,Purpose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 Process过程 Presentation and discussion in 60 minutes 在60分钟内进行介绍并展开讨论 Product结果 Better understanding of what a
2、re 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？,International Commercial Terms (Incoterm
3、s) 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 Incoterms do not specify 国际贸易术语未规定如下内容： Payments terms 支付条款 Title tra
4、nsfer 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,Incoterms Definition定义 Usage使用 Title Transfer Terms所有权转移术语 Definition定义 Duties and Taxes关税和税金 Incoterms Responsibilities Overview Incoterms职责一览 Exworks工厂交货(EXW) Free on Board船上交货(FOB) Fr
5、ee 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) Frequently 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？,Recognized by traders around the world 获得全球贸易行业的认可 Recognized by domestic and in
6、ternational courts 获得国内&国际法院的认可 Mitigates disputes with international suppliers 减少与国际供应商间的纠纷 All Purchase Orders issued to international suppliers should include appropriate Incoterms 所有向国际供应商开具的采购订单均必须包含合适的国际贸易术语,SCM China,6,Incoterms Types 国际贸易术语类型,International Chamber of Commerce (ICC) recognize
7、s 13 Incoterms 国际商会认可13条国际贸易术语 Range from包括 Ex works, where buyer assumes all responsibilities to 工厂交货，买方承担所有责任 Delivered Duty Paid, where seller assumes all responsibilities 完税后交货，卖方承担所有责任 JCI Preferred Terms JCI常用条款 China中国 Inbound Ex works or FOB 买进工厂交货或船上交货（指定装运港） Outbound FOB 发出船上交货（指定装运港） NA北美
8、 Inbound Ex works or FOB 买进工厂交货或船上交货（指定装运港） Outbound Ex works 发出船上交货（指定装运港）,SCM China,7,EXW - Ex Works (Named Place) 工厂交货（指定地址） FCA - Free Carriers (Named Place) 货交承运人（指定地址） FAS - Free Alongside Ship (Named Port of Shipment) 船边交货（指定装运港） FOB - Free On Board (Named Port of Shipment) 船上交货（指定装运港） CFR -
9、Cost and Freight (Named Port of Destination) 成本加运费（指定目的港） CIF - Cost, Insurance and Freight( Named Port of Destination) 成本、保险费加运费（指定目的港） CPT - Carriage Paid To (Named Place of Destination) 运费付至（指定目的港）”， CIP - Carriage and Insurance Paid To ( Named Place of Destination) 运费和保险费付至（指定目的港） DAF - Delivere
10、d At Frontier (Named Place) 边境交货（指定目的港） DES Delivered Ex Ship ( Named Port of Destination) 目的港船上交货（指定目的港） DEQ Delivered Ex Quay (Named Port of Destination) (买方码头交货价) 目的港码头交货（指定目的港） DDU Delivered Duty Unpaid ( Named Port of Destination) 未完税交货（指定目的港） DDP Delivered Duty Paid ( Named Port of Destination
11、) 完税后交货（指定目的港）,Incoterms Types 国际贸易术语的类型,SCM China,8,Title Transfer Terms 所有权转移术语,Title Transfer Terms Define: 所有权转移术语定义： Who owns the goods商品拥有者 Who owns the risks风险承担者 At which point does this transfer from seller to buyer转移何时从卖方转移到买方 Title Transfer Terms 所有权转移术语 Are not necessarily internationall
12、y recognized 并非要求是国际公认的条款 Standards are not used under ICC 标准不被用于ICC Unlike Incoterms, Title Transfer Terms will therefore need to be clearly explained to suppliers and specifically stated in contractual documents. 与国际贸易术语不同，需向供应商详细说明所有权转移条款，并在合同文本中特别定义,SCM China,9,Title Transfer Terms Types 所与权转移术语
13、类型,International courts default is Title Transfer at origin 国际法庭原默认所有权转移自始发地 Therefore buyer owns goods/risks 所以买方承担货权及风险 Recommended preferred Title Transfer Terms推荐使用的所有权转移术语 TTOP (Title Transfer Our Plant) （货物到达工厂时所有权转移） Title transfer when goods arrive at buyers receiving dock 当商品到达买方的收货道口时，所有权被
14、转移 TTOU (Title Transfer On Use)（货物使用时所有权转移） Title transfer when buyer consumes goods 当买方开始消费货物时，所有权被转移 TTOP货物到达工厂时所有权转移 TTOP Term Supplier goods do not come into JCI inventory until received 根据TTOP条款，供应商的货物直至运抵JCI签收后，才视为归JCI所有 Maximize Inventory Turns and Return on Net Assets (RONA) 库存周转率最大化，及净资产收益最
15、大化（RONA） TTOP Is also more consistent with payment terms, for example MNS-2 that start upon receipt of goods TTOP在支付条款方面也具有统一性，例如，MNS-2始于收货起算 TTOP will require seller to delay recognition of the sale and carry inventory longer on their books TTOP要求卖方延迟确认销售，货物售出后，仍较长时间地保留在卖方库存帐簿上,SCM China,10,Incoter
16、ms: Duties & Taxes 国际贸易术语：关税&税金,Any time physical goods cross an international border, they must be cleared through Customs of the importing country 无论何时，跨越国界的实体商品必须通过进口国家海关清关才可进入该国 Customs clearance includes the determination of whether any duties and other import-related taxes, fees, and other cha
17、rges must be paid 清关内容包括确认是否需要缴纳任何关税和其他进口相关的税金/费用/及其他必须缴纳的费用 Even if a custom entry is “duty free”, documentation is usually required to qualify for “duty free” clearance and other import-related taxes, such as VAT, may apply 即使为“免税”入关，通常也需要提交能够证明“免税”清关的相关文件，及缴纳其他进口相关税金，如，可能需要缴纳增值税 The Incoterms assigned to the transaction will determine who is responsible for customs clearance and payment of any duties and other import-related taxes, fees and charges 某笔交易使用的国际贸易术语将决定由买方还是卖方承担清关和任何关税费用，及其他进口相关税金/费用/服务费,
