国际结算双语课件 精品文档.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 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目的国交货 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边境交货 (...named place) DAF is a mono-modal (land only) term. DES - Delivered Ex Ship 目的港船上交货 (...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 目的港码头交货 (...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 wharf (quay). DDU - Delivered Duty Unpaid 未完税交货 (...named place of destination) DDU by meaning and costs responsibilities involved is very similar to CPT. * DDP - Delivered Duty Paid 完税后交货 (...named place of destination) Under DDP seller is responsible for all costs and risks involved in delivering th