【正文】 ponsibility. Table 2. Obligations under the F Terms (S= Seller, B = Buyer)(next page) FCA FAS FOB Inland freight in China。s country B B B Paying customs duties/ taxes in Buyer39。s country B B B Other costs and risks in Buyer39。s account. Group C Main Carriage Paid By Seller Under C Terms the Seller arranges and pays for the main carriage but without assuming the risk of the main carriage. –不承擔(dān)貨物損失主要風(fēng)險 CFR Cost and Freight (...named port of destination)－海運 CFR is formerly known as CF and/or CAF (Incoterms 1990). Under CFR, seller are responsible for export customs clearance, delivering the goods to the named port of destination and unloading goods from the ship, including all port 主要運輸費用，卸貨費，所有的港口費用 CIF Cost, Insurance and Freight (...named port of destination)－海運 CIF is very similar to CFR with the addition of insurance to seller’ s CPT Carriage Paid To (...named place of destination)不僅僅限制海運 CPT represents seller’ s responsibilities to deliver the goods to any place nominated by the buyer in the country of destination. 買方國內(nèi)指定地點 Although seller is responsible for inland freight in the buyer’ s country, the buyer is responsible for the import customs clearance and all duties, taxes and other costs in the country of destination. 高速費用 賣方負(fù)責(zé)買方國國內(nèi)運輸，但是買方需要負(fù)責(zé)進(jìn)口報關(guān)， 關(guān)稅，稅收，與其他成本 CIP Carriage Insurance Paid to (...named place of destination) CIP is very similar to CPT with the addition of insurance to your Table 3. Obligations under the C Terms (S = Seller, B = Buyer) CFR CIF CPT CIP Inland freight in China。s country B B B B Payment of customs duty/tax 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僅能海運 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 Vienna” and/or “ CIF Moscow” are incorrect terms. 錯誤－錯填內(nèi)陸城市 CIF and CIP are the only two terms, under which seller is pulsorily responsible for insurance. 賣方負(fù)責(zé)承擔(dān)運輸保險 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. C組費用轉(zhuǎn)移點與風(fēng)險轉(zhuǎn)移點不同 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). CPT－ CIP運輸轉(zhuǎn)移風(fēng)險 If it was agreed that the carrier is collecting the goods from seller’ s premises then risks transfer to the buyer at that ，風(fēng)險轉(zhuǎn)移點是賣方 工廠 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. C組對賣方更有力，因為賣方負(fù)責(zé)挑選承運人，并且可以 控制成本與運輸時間，同時不承擔(dān)任何風(fēng)險，相反， 買方負(fù)責(zé)主要運輸期間的所有風(fēng)險，同時無法控制運輸時間 以及相關(guān)風(fēng)險－承運人－賣方 Group D – Arrival目的國交貨 Under D Terms the Seller’ s cost/risk is maximised because he must take the goods available upon arrival at the agreed ，成本高 DAF Delivered At Frontier (...named place) DAF is a monomodal (land only) －陸運 DES Delivered Ex Ship (...named port of destination)目的港船上交貨－只能海運 DES by meaning and costs responsibilities involved is very similar to CFR. 賣方費用承擔(dān)與 CFR相似 However, unlike CFR, under DES seller undertakes all risks until the goods arrive at the named port of DEQ Delivered Ex Quay (...named port of destination)目的港碼頭交貨 Under DEQ, seller must not only deliver goods to the named port of destination, but also unload them and place on the wharf (quay).卸貨－賣方負(fù)責(zé)運輸?shù)礁劭? DDU Delivered Duty Unpaid (...named place of destination)未完稅交貨 DDU by meaning and costs responsibilities involved is very similar to CPT. Similar to the parison between DES and CFR, under DDU seller carry out all risks until goods arrive at the named place of DDP Delivered Duty Paid (...named place of destination)完稅后交貨 Under DDP seller is responsible for all costs and risks involved in delivering the goods to a named place of destination, import customs clearance and other payments of domestic duties in the buyer‘ s country. 同時 seller承擔(dān)買方國內(nèi)關(guān)稅報關(guān) Literally, seller provides “ doortodoor” delivery and bear the entire risk of loss until goods are delivered to buyer’ s premises. DES DEQ DDU DDP Inland freight in China。s country B B B S Payment of customs duties and taxes in Buyer39。s country B B S S Other costs and risks in Buyer39。s country. Sellers should try to avoid them 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