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Explicación de incoterms
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INCOTERMS 2010
INCOTERMS 2010
Enero, 2011METROPOLITANA
CARGA1AgendaINCOTERMS 2010
I. Qu son los INCOTERMS?
I. Qu son los Incoterms?INternational COmmercial TERMS
Es un conjunto de reglas para la interpretacin de los trminos comerciales en un contrato de venta.Son publicados y actualizados regularmente por la Cmara Internacional de Comercio (ICC) Ayudan a prevenir malos entendidos entre comprador y vendedor en el contrato de venta.Existen once Incoterms para la revision del 2010, a diferencia de los trece incoterms que existian en la revision del 2000 y cada uno de ellos se utiliza para una situacin especfica.Incoterms pueden ayudarnos para saber quien es el responsable de los daos en casos como estos!!
44This is the reason Incoterms have to be agreed upon between the buyer and the shipper.AgendaINCOTERMS 2010
II. Finalidad de los INCOTERMS II. Finalidad de los IncotermsEstablecer un conjunto de reglas internacionales para la interpretacin de los trminos utilizados en el comercio internacional. As podrn evitarse las incertidumbres derivadas de las distintas interpretaciones de tales trminos en diferentes pases
- Determinar el punto exacto de la transferencia del riesgo y la responsabilidad del cuidado de la mercanca entre vendedor y comprador
II. Finalidad de los Incoterms- Indicar en donde inicia y en donde termina la responsabilidad del que vende y en donde empieza la responsabilidad del que compra- Los INCOTERMS no determinan la propiedad de una mercanca, este punto debe ser previsto en otra clusula en el contrato de venta- Los INCOTERMS son especficos al modo de transporte no observar esta norma puede resultar en invalidez de los trminos del embarque- Determinar el punto exacto de la transferencia del riesgo y las responsabilidades entre el vendedor y compradorIncoterms 2010Para la version de los Incoterms 2010, desaparecieron los siguientes Incoterms:DAFDEQDESDDU
Y se aadieron dos nuevos Incoterms:DAPDAT2000 vs. 2010Incoterms 2000 (13)Incoterms 2010 (11)EXWEXWFCAFCACPTCPTCIPCIPFASFASFOBFOBCFRCFRCIFCIFDEQDATDAFDAPDESXDDUXDDPDDP
Incoterms Linea de Proceso
2020AgendaINCOTERMS 2010
III. Categoras Los INCOTERMS se agrupan en 4 categoras:EFCDIncotermsEXW En FbricaFCA, Libre Transportista;FAS, Libre al Costado del Buque; y, FOB, Libre a BordoCFR Costo y Flete;CIF Costo Seguro y Flete; CPT Porte Pagado Hasta; y, CIP Porte y Seguro Pagado HastaDAT, Entregado en la terminal; DAP, Entregado en el lugar; y, DDP, Entrega en Destino con Derechos Pagados Conceptonico trmino donde el vendedor no corre ningn riesgo en la venta. La entrega de la mercanca se hace en los almacenes del vendedor.El vendedor se encarga de entregar la mercanca a un medio de transporte escogido por el comprador. En la localidad del vendedorEl vendedor contrata el transporte para entregar la carga en un punto de destino del lado del comprador. El vendedor no toma riesgo de la mercanca despus de despachar la carga. El vendedor toma todos los riesgos y responsabilidades necesarios para llevar la mercanca al pas de destino.
METROPOLITANA
CARGALes continuaremos informando.Gracias!Av. Santa Cruz #1274Edificio Comercial Center, Piso 8, Of. 2Telf.: 4115221 Fax:4115222
EXW
Any Mode of Transport
Ex Works
EXW
Seller delivers when goods are placed at the disposal of the buyer
at the sellers premises or named point.Goods are not loaded.
Any Mode of Transport
Ex Works
EXWDivision of Responsibilities
SellerBuyerGoodsMakes goods available for pick-up and packaged suitable for transportationPays for goods Makes seller aware of transportation method for proper packagingLoadingNo responsibilityAll loading unless additional arrangements are made by shipper.CarriageNo responsibilityPre-carriage, Main carriage, On-carriageLicensesNo obligationAll risk and expenses for export/import licenses or authorizationDeliveryDelivers goods by placing them at the disposal of the buyer at the agreed point and dateMust take delivery of goods when location/date has been agreed uponAllocation of CostSeller pays all cost relating to the goods until they have been delivered to delivery locationa) Pay all costs relating to the goods from the time of delivery b) Pay additional costs incurred by failing to take delivery c) Pay applicable duties, taxes, and other charges d) Reimburse all costs incurred by the seller in providing assistance
EXW
Notes:Seller has no obligation to load goods, even if they are in a
better position to do so.Seller has no obligation to provide
assistance or to organize export clearance.Buyer has limited
obligations to provide seller with any information regarding the
export of the goods.
SELLER
FCA
Any Mode of Transport
Free Carrier
SELLER
FCA
FCA + Sellers premisesSeller delivers the goods to the carrier
nominated by the buyer at the named place.
Seller loads goods.
Any Mode of Transport
Free Carrier
SELLER
FCA
Any Mode of Transport
Free Carrier
FCA + other point on sellers sideDelivery occurs when the delivery
conveyance arrives at the agreed upon place ready for
unloading.
FCA Division of Responsibilities
SellerBuyerGoodsMakes goods available for pick-up and packaged suitable for transportationPays for goodsLoadingLoads delivering vehicleUnloads delivery vehicleCarriageNo responsibility if FCA+Seller's premises Pre-carriage if FCA+Other point on seller's sideMain carriage, On-carriageLicensesExport clearanceImport clearanceDeliveryDelivers the goods to the carrier or named person at agreed point. Completed when: a) Goods are loaded on the means of transport provided by the buyer b) Goods are placed at the disposal of the carrier by the buyer on the seller's means of transport ready for unloadingMust take delivery of goods when location/date has been agreed upon Buyer usually contacts forwarderAllocation of Costa) all cost relating to the goods until they have been delivered to delivery location b) applicable costs of customs formalities necessary for export clearancea) all costs relating to the goods from the time of delivery for export customs formalities b) all duties, taxes, and other charges for customs formalities payable upon import of the goods c) costs of transport of goods through the country
SELLER
Notes:
FCA is specifically recommended when the parties want the sellers obligations to be at a minimum.
FCA+sellers premises works best when buyers have contracted for
pre-carriage transportation or pick the goods up themselves.
FCA
SELLER
FCA
Any Mode of Transport
Notes:FCA+another point on sellers side works well when sellers
provide contract for pre-carriage transportation.
Ocean Transport (Port to Port)
Free Alongside Ship
FAS
Seller delivers when goods are placed alongside the vessel at
the named port of shipment.
Ocean Transport (Port to Port)
Free Alongside Ship
FAS
FASDivision of Responsibilities
SellerBuyerGoodsGoods available and suitably packagedPays for goodsLoadingResponsible for unloading the delivery conveyance and placing the goods alongside the shipVessel loadingCarriagePre-carriageMain carriage, On-carriageLicensesExport clearanceImport clearanceDeliveryDelivers goods by placing the goods alongside the ship nominated by the buyer at the loading point, or named port of shipmentTakes delivery of the goods when they have been delivered at the named portAllocation of Costa) all costs relating to the goods until they have been delivered b) applicable costs of customs formalities necessary for export clearancea) all costs relating to the goods from the time of delivery for export customs formalities b) all duties, taxes, and other charges for customs formalities payable upon import of the goods c) costs of transport of goods through the country
Note:Generally limited to non-containerized waterborne shipments
where the buyer contracts for main carriage and for vessel
loading.
Ocean Transport (Port to Port)
FAS
Ocean Transport (Port to Port)
FOB
Free On Board
Seller delivers when goods are loaded on the buyer-appointed
vessel at the agreed upon port within the time frame agreed to by
the parties.
Ocean Transport (Port to Port)
Free On Board
FOB
FOBDivision of Responsibilities
SellerBuyerGoodsGoods available, suitable packagedPays for goodsLoadingResponsible for loading the goods onto the buyer appointed vessel.n/aCarriagePre-carriageMain carriage, On-carriageLicensesExport clearanceImport clearanceDeliveryDelivers goods when they are on board the buyer-appointed vesselContracts for carriage of goods from the named port of shipment and takes delivery once goods are loaded to vesselAllocation of Costa) all cost relating to the goods until they have been delivered to "on board" location b) applicable costs of customs formalities necessary for export clearancea) all costs relating to the goods from the time of delivery for export customs formalities b) all duties, taxes, and other charges for customs formalities payable upon import of the goods c) costs of transport of goods through the country of import
Notes:Widely overused.
No longer identified by ships rail; sellers and buyers need to be specific on what is considered loaded or on board.
Should be limited to non-containerized waterborne shipments
where the buyer contracts for main carriage and the seller handles
vessel loading.
Ocean Transport (Port to Port)
FOB
Ocean Transport (Port to Port)
CFR
Cost and Freight
Seller delivers the goods on board the vessel, but contracts and
pays for freight to the named port of destination.
Ocean Transport (Port to Port)
Cost and Freight
CFR
CFRDivision of Responsibilities
SellerBuyerGoodsGoods available, suitable packagedPays for goodsLoadingVessel loadingVessel unloadingCarriagePre-carriage, Main carriageOn-carriageLicensesExport clearanceImport clearanceDeliveryDelivers the goods by placing on board the vessel or by procuring the goods so delivered. Takes delivery of goods when they have been deemed deliveredAllocation of Costa) all cost relating to the goods until they have been delivered b) all freight and other costs, including loading the goods on board and any charges for unloading c) applicable costs of customs formalities necessary for export including duty Considered "Freight Prepaid"a) all costs relating to the goods from the time of delivery b) all costs to goods while in transit until their arrival at the port of destination c) unloading costs including lighterage and wharfage charges (unless covered by seller's contract) d) all duties, taxes and other charges for customs formalities payable on import of the goods
Ocean Transport (Port to Port)
Notes: Rule has two critical points because risk passes and costs
are transferred at different places
Parties are advised to identify as precisely as possible the point at the agreed upon point of destination.
Generally limited to non-containerized waterborne shipments where seller contracts for main carriage and vessel loading.
Ships rail has been removed from the rule.
CFR
Ocean Transport (Port to Port)
CIP
Cost Insurance and Freight
Ocean Transport (Port to Port)
Cost Insurance and Freight
CIF
Seller delivers the goods on board the vessel, but contracts and
pays for freight and INSURANCE to the named port of
destination.
CIFDivision of Responsibilities
SellerBuyerGoodsGoods available, suitable packagedPays for goodsLoadingVessel loadingVessel unloadingCarriagePre-carriage, Main carriageOn-carriageInsuranceMinimum InsuranceNot responsibleLicensesExport clearanceImport clearanceDeliveryDelivers the goods by placing on board the vessel or by procuring the goods so delivered Takes delivery of goods when they have been deemed deliveredAllocation of Costa) all cost relating to the goods until they have been delivered b) all freight and other costs, including loading the goods on board and any charges for unloading c) at least minimum covered insurance. d) applicable costs of customs formalities necessary for export clearance Considered "Freight Prepaid"Buyer pays: a) all costs relating to the goods from the time of delivery b) all costs to goods while in transit until their arrival at the port of destination c) unloading costs including lighterage and wharfage charges (unless covered by seller's contract) d) all duties, taxes and other charges for customs formalities payable on import of the goods
Notes:Rules main addition is insurance, but this can be minimum; additional insurance may be required.
Rule has two critical points because risk passes and costs are transferred at different places.
Parties are advised to identify as precisely as possible the point at the agreed upon point of destination.
Generally limited to non-containerized waterborne shipments where seller contracts for main carriage and vessel loading.
Ships rail has been removed from the rule.
CIF
Any Mode of Transport
CPT
Carriage Paid To
Any Mode of Transport
Seller delivers the goods to the first carrier nominated by the
seller, but contracts and pays for carriage to the named port of
destination on the buyers side.
Carriage Paid To
CPT
CPTDivision of Responsibilities
SellerBuyerGoodsGoods available and suitably packagedPays for goodsLoadingLoading goodsUnloading goodsCarriageResponsible for payment of carriage to the agreed upon placeOn-carriageLicensesExport clearanceImport clearanceDeliveryDelivers the goods by handing them over to the carrier on agreed upon date or time periodTakes delivery of goods when they have been delivered and received from the carrier at the named place of destinationAllocation of Costa) all costs relating to the goods until they have been delivered b) all freight and other costs, including loading the goods and any charges for unloading at the place of destination c) all costs for export clearancea) all costs relating to the goods from the time of delivery b) all costs to goods while in transit until the agreed upon place of destination c) unloading costs (unless covered by seller's contract)
Notes:Rule has two critical points because risk passes and costs
are transferred at different places. Seller fulfills its obligation
to deliver when it hands the goods over to the first carrier and
not when the goods reach the place of destination.
CPT
Any Mode of Transport
CIP
Carriage and Insurance Paid To
Any Mode of Transport
Carriage and Insurance Paid To
CIP
Seller delivers the goods to the first carrier nominated by the
seller, but contracts and pays for carriage and INSURANCE to the
named port of destination on the buyers side.
CIPDivision of Responsibilities
SellerBuyerGoodsGoods available and suitably packagedPays for goodsLoadingLoading goodsUnloading goodsCarriageResponsible for payment of carriage to the agreed upon place On-carriageInsuranceMinimum insuranceNo responsibilityLicensesExport clearanceImport clearanceDeliveryDelivers the goods by handing them over to the carrier on the agreed upon date or time periodBuyer must take delivery of goods when they have been delivered and received from the carrier at the named place of destinationAllocation of Costa) all costs relating to the goods until they have been delivered b) all freight and other costs, including loading the goods and any charges for unloading at the place of destination c) cost of insurance d) all costs for export clearancea) all costs relating to the goods from the time of delivery b) all costs to goods while in transit until the agreed upon place of destination c) unloading costs (unless covered by the seller's contract) d) additional insurance if deemed necessary
Notes:Seller contracts for insurance, but it can be minimal.
Rule has two critical points because risk passes and costs are
transferred at different places. Seller fulfills its obligation to
deliver when it hands the goods over to the first carrier and not
when the goods reach the place of destination.
CIP
Any Mode of Transport
DAP
Delivered At Place
Any Mode of Transport
Seller delivers goods when goods are placed at the disposal of the
buyer on the arriving means of transport ready for unloading.
Delivered At Place
DAP
DAPDivision of Responsibilities
SellerBuyerGoodsGoods available and suitably packagedPays for goodsLoadingResponsible for loadingResponsible for unloadingCarriageResponsible for transportation expenses for carriage of the goods to the named place of destination or other agreed upon pointOn-carriageLicensesExport clearanceImport clearance, including duties & taxesDeliveryDelivers goods by placing them at the disposal of the buyer on the arriving means of transportation ready for unloadingTakes delivery of goods when they have arrived at the named place for unloadingAllocation of Costa) all costs relating to the goods until they have been delivered b) charges for unloading at the place of destination for the sellers account under contract of carriage c) costs of customs formalities necessary for exportinga) all costs relating to the goods from the time of delivery b) all costs of unloading necessary to take delivery of the goods from the arriving means of transportation to the named destination c) additional insurance if deemed necessary
CARRIER
PORT
DAF
Any Mode of Transportation
DES
DDU
DAF, DES, and DDU have been removed from Incoterms 2010.
New term established is DAP.
Why Eliminate DAF, DDU, and DES?
DAF Originally required the final transportation leg to be by
ground, and for border transfers to take place at the actual
border.
DES The marine-restricted nature, and it did not cover unloading; largely limited its use to vessel shipments because liner carriers usually load and unload their own vessels.
DDU Implied there was duty, but it was unpaid, causing a problem with domestic transactions or pre-cleared imported goods when duty was paid.
DAP resolves these limitations by making the goods available for
arrival at the border location, aboard a vessel, or at a port
location. DAP is omnimodal and is a duty-neutral rule for
international and domestic contracts.
Any Mode of Transport
Notes: Place of delivery must be a terminal at the buyers side.
This term is ideal for multimodal transport.
Because of ISF, it is best for importers to use F terms rather
than D terms.
DAP
Any Mode of Transport
DESTINATION
DAT
Delivered At Terminal
Any Mode of Transport
DESTINATION
DAT
Delivered At Terminal
Seller delivers when the goods, once unloaded from the means of
transportation, are placed at the named port or
destination.
DATDivision of Responsibilities
SellerBuyerGoodsGoods available and suitably packagedPays for goodsLoadingLoading and UnloadingNo ResponsibilityCarriageResponsible for payment of carriage to the agreed upon location On-carriageLicensesExport clearanceImport clearance, including duties & taxesDeliveryUnloads goods from the arriving means of transport and must deliver to the buyer at the named terminalTakes delivery of goods when they have been delivered at the named terminalAllocation of Costa) all costs relating to the goods until they have been delivered b) all freight and other costs, including loading the goods and any charges for unloading at the terminal c) costs of customs formalities necessary for exportingPays all costs relating to the goods from the time of delivery
DEQ has been removed from Incoterms 2010.
CARRIER
PORT
Ocean Transport (Place or Port to Port)
New term established is DAT.
DEQ
Why Eliminate DEQ?
DEQ The marine-only rule made the seller responsible for the
condition of the goods until they were placed on the quay at the
agreed upon port. However, container carriers usually move unloaded
containers to their terminals, and container yards restricted the
use for charter vessel shipments.
DAT is now omnimodal and tasks the seller with unloading for the
arrival contracts as well as makes the seller responsible for
unloading and moving the goods from the conveyance to the terminal
or container yard.
Notes:Only rule where sellers are specifically tasked with unloading.
Seller is responsible for moving goods from the conveyance to a terminal or container yard.
Ideal for multimodal transport.
DAT
Delivered at Terminal
DESTINATION
BUYER
Any Mode of Transport
DDP
Delivered Duty Paid
Seller delivers when goods are placed at the disposal of the
buyer, cleared for import,
BUYER
Any Mode of Transport
DDP
Delivered Duty Paid
on the arriving means of transport, and ready for unloading at
the named place of destination.
BUYER
Any Mode of Transport
DDP
Delivered Duty Paid
DDPDivision of Responsibilities
SellerBuyerGoodsGoods available and suitably packagedPays for goodsLoadingResponsible for loading at all levels of conveyance to the agreed upon point or place of destinationUnloading at destinationCarriageContracts for carriage of the goods to the named place of destination or agreed pointNo ResponsibilityLicensesExport clearance Import clearanceNo ResponsibilityDeliveryDelivers goods by placing at the disposal of the buyer at the arriving means of transport ready for unloadingNo ResponsibilityAllocation of Costa) all costs relating to the goods until they have been delivered b) any charges for unloading for the sellers account under the contract of carriage c) export and import duties, taxes, and other costs of customs formalities d) all transportation costsa) all costs relating to the goods from the time of delivery b) unloading costs necessary to take delivery of the goods
BUYER
Any Mode of Transport
DDP
Notes:DDP may lead to where the buyer is not the importer, and does
limit the availability of drawback.
Extremely risky for sellers.