國(guó)際支付與結(jié)算ppt課件-文庫(kù)吧資料
2024-11-09 19:07本頁(yè)面
【正文】 When the goods are placed at the disposal of the buyer Selecting the Incoterm In trade negotiation, documentation, contracts, etc., all Incoterms must be expressed by the appropriate threeletter code and include the naming of a physical place of handover. You should also use the expression “Incoterms 2021” to conclude the term, thereby clearly indicating Incoterms 2021 as the source of reference for definition. . USD100 PER TON “CIF Hamburg Incoterms 2021”. Three ponents Payment, ownership and delivery ★ Incoterms deals essentially with questions of risk in goods and responsibility for their carriage, not directly determine when payment is to be made or when ownership in goods is to pass from seller to buyer ★ International payment must be made through banks engaging in foreign exchange dealings. ★ Buyer must sign another contract with bank to effect payment to seller according to contract ★ Method of payment should be determined by buyer and seller in their contract 3 Method of Payment Advance payment ★ Buyer makes payment to a seller before goods are shipped Seller Buyer Payment Ship goods Open account ★ Seller dispatches goods to buyer, and then sends importer an invoice(and other documents) for payment at the end of an agreed period. Seller Ship goods Buyer Payment ★ Buyer pays through bank by following means: Telegraphic Transfer (T/T,SWIFT,etc.), fast and expensive Mail Transfer (M/T), slow and cheap Demand Draft (D/D), slow and easy to be negotiated Flow chart of international bank transfer Buyer 1Apply and buy foreign exchanges amp。s country B B B S Inland freight in Buyer39。 delivery to carrier/ frontier S S S S Export customs clearance S S S S Payment of customs charges and taxes in China S S S S Loading to the main carrier and port charges S S S S Main carriage/freight S S S S Cargo (marine) insurance B B S S Unloading from the main carrier and port charges B S S S Customs clearance in Buyer39。s country B B B B CFR and CIF are monomodal terms and can only be used when the main carriage is by sea freight It is a mon mistake when, under these terms, the place located in a middle of continent is named as a port of destination. Terms “CFR Xian” and/or “CIF Moscow” are incorrect terms. CIF and CIP are the only two terms, under which seller is pulsorily responsible for insurance. Under all other terms, buyer considers insurance as an optional responsibility. C Terms are quite different from other Incoterms. They are the only terms when the point of transferring costs responsibilities and the point of transferring risks are segregated. In other words, although seller is responsible for costs until the goods arrive to the named port or place of destination, the risks shift to the buyer at the port of loading or even earlier, when the goods are delivered to the carrier (Table 6). If it was agreed that the carrier is collecting the goods from seller’s premises then risks transfer to the buyer at that point. From these perspectives, the C Terms are much more beneficial for seller than for buyer, as seller select the carrier and control the costs and timing of the main carriage without undertaking any risks, while the buyer takes all risks for a period of main carriage during which buyer has no means of controlling or limiting those risks. Group D – Arrival目的國(guó)交貨 Under D Terms the Seller’s cost/risk is maximised because he must take the goods available upon arrival at the agreed destination. DAF Delivered At Frontier邊境交貨 (...named place) DAF is a monomodal (land only) term. DES Delivered Ex Ship 目的港船上交貨 (...named port of destination) DES by meaning and costs responsibilities involved is very similar to CFR. However, unlike CFR, under DES seller undertakes all risks until the goods arrive at the named port of destination. DEQ Delivered Ex Quay 目的港碼頭交貨 (...named port of destination) Under DEQ, seller must not only deliver goods to the named port of destination, but also unload them and place on the
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