Incoterms2010 /88 貿(mào)易術(shù)語解釋通則2010ForewordByRajatGupta,ICCChairmanTheglobaleconomyhasgivenbusinessbroaderaccessthaneverbeforetomarketsallovertheworld.Goodsaresoldinmorecountries，inlargequantities,andingreatervariety.Butasthevolumeandcomplexityofglobalsalesincrease,sodopossibilitiesformisunderstandingsandcostlydisputeswhensalecontractsarenotadequatelydrafted.TheIncoterms?rules,theICCrulesontheuseofdomesticandinternationaltradeterms,facilitatetheconductofglobaltrade.ReferencetoanIncoterms2010ruleinasalecontractclearlydefinestheparties'respectiveobligationsandreducestheriskoflegalcomplications.SincethecreationoftheIncotermsrulesbyICCin1936,thisgloballyacceptedcontractualstandardhasbeenregularlyupdatedtokeeppacewiththedevelopmentofinternationaltrade.TheIncoterms2010rulestakeaccountofthecontinuedspreadofcustoms-freezones,theincreaseduseofelectroniccommunicationsinbusinesstransactions,heightenedconcernaboutsecurityinthemovementofgoodsandconsolidatesintransportpractices.Incoterms2010updatesandconsolidatesthe'delivered'rules,reducingthetotalnumberofrulesfrom13to11,andoffersasimplerandclearerpresentationofalltherules.Incoterms2010isalsothefirstversionoftheIncotermsrulestomakeallreferencestobuyersandsellersgender-neutral.ThebroadexpertiseofICC'sCommissiononCommercialLawandPractice,whosemembershipisdrawnfromallpartsoftheworldandalltradesectors,ensuresthattheIncoterms2010rulesrespondtobusinessneedseverywheredefinestheparties'respectiveobligationsandreducestheriskoflegalcomplications.ICCwouldliketoexpressitsgratitudetothemembersoftheCommission,chairedbyFabioBortolotti(Italy),totheDraftingGroup,whichcomprisedCharlesDebattista(Co-Chair,France),JensBredow(Germany),JohnnyHerre(Sweden),DavidLwee(UK),LauriRailas(Finland),FrankReynolds(US),andMiroslavSubert(SzechRepublic),andtoAskoRaty(Finland)forassistancewiththeimagesdepictingthe11rules.INTRODUCTIONTheIncoterms?rulesexplainasetofthree-lettertradetermsreflectingbusiness-to-businesspracticeincontractsforthesaleofgoods.TheIncoterms?rulesdescribemainlythetasks,costsandrisksinvolvedinthedeliveryofgoodsfromsellerstobuyers.HowtousetheIncoterms?2010rules1.IncorporatetheIncoterms?2010rulesintoyourcontractofsaleIfyouwanttheIncoterms?2010rulestoapplytoyourcontract,youshouldmakethisclearinthecontract,throughsuchwordsas,“[thechosenIncotermsruleincludingthenamedplace,followedby]Incoterms?2010”.2.ChoosetheappropriateIncotermsruleThechosenIncotermsruleneedstobeappropriatetothegoods,tothemeansoftheirtransport,andabovealltowhetherthepartiesintendtoputadditionalobligations,forexamplesuchastheobligationtoorganizecarriageorinsurance,ontheselleroronthebuyer.TheGuidanceNotetoeachIncotermsrulecontainsinformationthatisparticularlyhelpfulwhenmakingthischoice.WhicheverIncotermsruleischosen,thepartiesshouldbeawaretheinterpretationoftheircontractmaywellbeinfluencedbycustomsparticulartotheportorplacebeingused.3.SpecifyyourplaceorportaspreciselyaspossibleThechosenIncotermsrulecanworkonlyifthepartiesnameaplaceorport,andwillworkbestifthepartiesspecifytheplaceorportaspreciselyaspossible.Agoodexampleofsuchprecisionwouldbe:：“FCA38CoursAlbert1er,Paris,FranceIncoterms2010”.UndertheIncotermsruleExWorks(EXW),FreeCarrier(FCA),DeliveredatTerminal(DAT),DeliveredatPlace(DAP),DeliveredDutyPaid(DDP),FreeAlongsideShip(FAS),andFreeonBoard(FOB),thenamedplaceistheplacewheredeliverytakesplaceandwhereriskpassesfromthesellertothebuyer.UndertheIncotermsruleCarriagePaidto(CPT),CarriageandInsurancePaidto(CIP),CostandFreight(CFR)Cost,InsuranceandFreight(CIF),Thenamedplacediffersfromtheplaceofdelivery.UnderthesefourIncotermsrules,thenamedplaceistheplaceofdestinationtowhichcarriageispaid.Indicationsastoplaceordestinationcanhelpfullybefurtherspecifiedbystatingaprecisepointinthatplaceordestinationinordertoavoiddoubtorargument.4.RememberthatIncotermsrulesdonotgiveyouacompletecontractofsaleIncotermsrulesdosaywhichpartytothesalecontracthastheobligationtomakecarriageorinsurancearrangements,whenthesellerdeliversthegoodstothebuyer,andwhichcostseachpartyisresponsiblefor.Incotermsrules,however,saynothingaboutthepricetobepaidorthemethodofitspayment.Neitherdotheydealwiththetransferofownershipofthegoods,ortheconsequencesofabreachofcontract.Thesemattersarenormallydealtwiththroughexpresstermsinthecontractofsaleorinthelawgoverningthatcontract.Thepartiesshouldbeawarethatmandatorylocallawmayoverrideanyaspectofthesalecontract,includingthechosenIncotermsrules.MainfeaturesoftheIncoterm@2010rulesTwonewIncotermsruls–DATandDAP–havereplacedtheIncoterms2000rulesDAF,DESDEQandDDU.ThenumberofIncotermsruleshasbeenreducedfrom13to11.Thishasbeenachievedbysubstitutingtworulesthatmaybeusedirrespectiveoftheagreedmodeoftransport—DAT,DeliveredatTerminal,andDAP,DeliveredatPlace—fortheIncoterms2000rulesDAF,DES,DEQandDDU.Underbothnewrules,deliveryoccursatanameddestination:inDAT,atthebuyer’sdisposalunloadedfromthearrivingvehicle(asundertheformerDEQrule);inDAP,likewiseatthebuyer’sdisposal,butreadyforunloading(asundertheformerDAF,DESandDDUrules).ThenewrulesmaketheIncoterms2000rulesDESandDEQsuperfluous.ThenamedterminalinDATmaywellbeinaport,andDATcanthereforesafelybeusedincaseswheretheIncoterms2000ruleDEQoncewas.Likewise,thearriving“vehicle”underDAPmaywellbeashipandthenamedplaceofdestinationmaywellbeaport:consequently,DAPcansafelybeusedincaseswheretheIncoterms2000ruleDESoncewas.Thesenewrules,liketheirpredecessors,are“delivered”,withthesellerbearingallthecosts(otherthanthoserelatedtoimportclearance,whereapplicable)andrisksinvolvedinbringingthegoodstothenamedplaceofdestination.2.Classificationofthe11Incoterms?2010rulesThe11Incoterms?2010rulesarepresentedintwodistinctclasses：RULESFORANYMODEORMODESOFTRANSPOTREXW EXWORKSFCA FREECARRIERCPT CARRIAGEPAIDTOCIP CARRIAGEANDINSURANCEPAIDTODAT DELIVEREDATTERMINALDAP DELIVEREDATPLACEDDP DELIVEREDDUTYPAID

RULESFORSEAANDINLANDWATERWAYTRANSPORTFAS FREEALONGSIDESHIPFOB FREEONBOARDCFR COSTANDFREIGHTCIF COSTINSURANCEANDFREIGHTThefirstclassincludesthesevenIncoterms?2010rulesthatcanbeusedirrespectiveofthemodeoftransportselectedandirrespectiveofwhetheroneormorethanonemodeoftransportisemployed.EXW,FCA,CPT,CIP,DAT,DAPandDDPbelongtothisclass.Theycanbeusedevenwhenthereisnomaritimetransportatall.Itisimportanttoremember,however,thattheserulescanbeusedincaseswhereashipisusedforpartofthecarriage.InthesecondclassofIncoterms?2010rules,thepointofdeliveryandtheplacetowhichthegoodsarecarriedtothebuyerarebothports,hencethelabel“seaandinlandwaterway”rules.FAS,FOB,CFRandCIFbelongtothisclass.UnderthelastthreeIncotermsrules,allmentionoftheship’srailasthepointofdeliveryhasbeenomittedinpreferenceforthegoodsbeingdeliveredwhentheyare“onboard”thevessel.Thismorecloselyreflectsmoderncommercialrealityandavoidstheratherdatedimageoftheriskswingingtoandfroacrossanimaginaryperpendicularline.3.RulesfordomesticandinternationaltradeIncotermsruleshavetraditionallybeenusedininternationalsalecontractswheregoodspassacrossnationalboarders.Invariousareasoftheworld,however,tradeblocs,liketheEuropeanUnion,havemadeborderformalitiesbetweendifferentcountrieslesssignificant.Consequently,thesubtitleoftheIncoterms?2010rulesformallyrecognizethattheyareavailableforapplicationtobothinternationalanddomesticsalecontracts.Asaresult,theIncoterms?2010rulesclearlystateinanumberofplacesthattheobligationtocomplywithexport/importformalitiesexistsonlywhereapplicable.TwodevelopmentshavepersuadedICCthatamovementinthisdirectionistimely.Firstly,traderscommonlyuseIncotermsrulesforpurelydomesticsalecontract.ThesecondreasonisthegreaterwillingnessintheUnitesStatestouseIncotermrulesindomestictraderatherthantheformerUniformCommercialCodeshipmentanddeliveryterms.4.GuidanceNotesBeforeeachIncoterms?2010ruleyouwillfindaGuidanceNote.TheGuidanceNotesexplainthefundamentalsofeachIncotermsrule,suchaswhenitshouldbeused,whenriskpasses,andhowcostsareallocatedbetweensellerandbuyer.TheGuidanceNotesarenotpartoftheactualIncoterms?2010rules,butareintendedtohelptheuseraccuratelyandefficientlysteertowardstheappropriateIncotermsruleforaparticulartransaction.5.ElectroniccommunicationPreviousversionsofIncotermsruleshavespecifiedthosedocumentsthatcouldbereplacedbyEDImessages.ArticlesA1/B1oftheIncoterms?2010rules,however,nowgiveelectronicmeansofcommunicationthesameeffectaspapercommunication,aslongasthepartiessoagreeorwherecustomary.ThisformulationfacilitatestheevolutionofnewelectronicproceduresthroughoutthelifetimeoftheIncoterms?2010rules.6.InsurancecoverTheIncoterms?2010rulesarethefirstversionoftheIncotermsrulessincetheversionoftheInstituteCargoClausesandtakeaccountofalterationsmadetothoseclauses.TheIncoterms?2010rulesplaceinformationdutiesrelatingtoinsuranceinarticlesA3/B3,whichdealwithcontractsofcarriageandinsurance.TheseprovisionshavebeenmovedfromthemoregenericfoundinarticleA10/B10oftheIncoterms2000rules.ThelanguageinarticlesA2/B3relatingtoinsurancehasalsobeenalteredwithaviewtoclarifyingtheparties’obligationsinthisregard.7.Security-relatedClearancesandinformationrequiredforsuchclearancesThereisheightenedconcernnowadaysaboutsecurityinthemovementofgoods,requiringverificationthatthegoodsdonotposeathreattolifeorpropertyforreasonsotherthantheirinherentnature.Therefore,theIncoterms?2010ruleshaveallocatedobligationsbetweenthebuyerandsellertoobtainortorenderassistanceinobtainingsecurity-relatedclearances,suchaschain-of-custodyinformation,inarticlesA2/B2andA10/B10ofvariousIncotermsrules.8.TerminalhandlingchargesUnderIncotermsrulesCPT,CIP,CFR,CIF,DAT,DAP,andDDP,thesellermustmakearrangementsforthecarriageofthegoodstotheagreeddestination.Whilethefreightispaidbytheseller,itisactuallypaidforbythebuyerasfreightcostsarenormallyincludedbythesellerinthetotalsellingprice.Thecarriagecostswillsometimesincludethecostsofhandlingandmovingthegoodswithinportorcontainerterminalfacilitiesandthecarrierorterminaloperatormaywellchargethesecoststothebuyerwhoreceivesthegoods.Inthesecircumstances,thebuyerwillwanttoavoidpayingforthesameservicetwice:oncetotheselleraspartofthetotalsellingpriceandonceindependentlytothecarrierortheterminaloperator.TheIncoterms?2010rulesseektoavoidthishappeningbyclearlyallocatingsuchcostsinarticlesA6/B6oftherelevantIncotermsrules.9.StringsalesInthesaleofcommodities,asopposedtothesaleofmanufacturedgoods,cargoisfrequentlysoldseveraltimesduringtransit“downastring”whenthishappens,asellerinthemiddleofthestringdon’thavetoshipthegoodsbecausethesehavealreadybeenshippedbythefirstsellerinthestring.Thesellerinthemiddleofthestringthereforeperformsitsobligationstowardsitsbuyernotbyshippingthegoods,butby“procuring”goodsthathavebeenshipped.Forclarificationpurposes,Incoterms?2010rulesincludetheobligationto“procuregoodsshipped”asanalternativetotheobligationtoshipgoodsintherelevantIncotermsrules.前言國際商會主席RajatGupta全球經(jīng)濟一體化使得商業(yè)通向世界各地市場的途徑空前寬廣。各種各樣的貨物被銷售到世界各地。然而，隨著全球貿(mào)易數(shù)額的增加和貿(mào)易復雜性的加強，因貿(mào)易合同起草不恰當而帶來的誤解和高代價爭端也可能隨之增加。國際貿(mào)易術(shù)語解釋通則，國際商會規(guī)則在國內(nèi)和國際貿(mào)易用語的使用促進了全球貿(mào)易的進行。在貿(mào)易合同中引用國際貿(mào)易術(shù)語解釋通則2010可明確界定各方義務并降低法律糾紛產(chǎn)生的風險。自從1936年國際商會制定出國際貿(mào)易術(shù)語解釋通則之后，此項在全球范圍內(nèi)被采用的合同標準就經(jīng)常性地更新?lián)Q代，與國際貿(mào)易的發(fā)展步調(diào)一致。國際貿(mào)易術(shù)語解釋通則2010考慮了免稅貿(mào)易區(qū)的不斷增加，電子溝通在商務中的不斷增多，以及被更加重視的貨物運輸中的安全和變化等問題。國際貿(mào)易術(shù)語解釋通則2010更新并加強了交貨規(guī)則，將規(guī)則總量從13條減少到了11條，并且使得所有規(guī)則的表述更加簡潔明確。國際貿(mào)易術(shù)語解釋通則2010同時也是第一個使得所有在買賣雙方中的適用保持中立的第一個國際貿(mào)易術(shù)語解釋版本。國際商會的商法和實踐委員會成員來自世界各地和多個貿(mào)易部門，該委員會廣泛的專業(yè)技能確保了國際貿(mào)易術(shù)語解釋通則2010與各地的商貿(mào)需求相適應。國際商會向FabioBortolotti（意大利）的商法和實踐委員會的成員表示謝意，向由CharlesDebattista（副組長，英國），ChristophMartinRadtke（副組長，法國），JensBredow（德國），JohnnyHerre（瑞典），DavidLwee（英國），LauriRailas（芬蘭），F(xiàn)rankReynold（美國），MiroslavSubert（捷克）組成的起草小組致謝，并且向?qū)?1條規(guī)則的表述給予幫助的AskoRaty（芬蘭）致謝。介紹Incoterms?規(guī)則規(guī)定了一系列在貨物銷售商業(yè)合同實踐中使用的三字母系列貿(mào)易術(shù)語Incoterms?規(guī)則主要描述了貨物從賣方到買方運輸過程中涉及的責任，費用和風險的劃分。如何適用Incoterms?2010規(guī)則1.把Incoterms?2010規(guī)則應用到銷售合同中如果要使合同適用Incoterms規(guī)則2010，應在合同中明確表明，例如：所選擇的Incoterms規(guī)則（含指定地點）適用Incoterms?規(guī)則2010。2.選擇適宜的Incoterms規(guī)則所選的Incoterms規(guī)則需要與貨物，采取的運輸方式相適宜，最重要的是合同雙方是否意欲添加額外的義務，例如將辦理運輸或保險的義務加于買方或賣方。每個貿(mào)易術(shù)語的指導性解釋中的信息對作出如此的決定非常有幫助。不論選用何種Incoterms規(guī)則，雙方應該意識到對合同的解釋會受到使用的港口或地址慣例影響。3.盡可能精準地描述你方地址或港口名稱只有當事人雙方選定特定的一個收貨地或港口時，所選術(shù)語才能發(fā)揮作用。地點或港口名稱越精準，Incoterms規(guī)則越有效。以下精準描述就是一個很好的例子：FCA38CoursAlbert1er，法國巴黎，2010通則在Incoterms規(guī)則下：EXW工廠交貨（……指定地點）FCA貨交承運人(……指定地點)”DAT終點站交貨(……指定目的地)DAP地點交貨(……指定目的地)DDP完稅后交貨(……指定目的地)FAS船邊交貨(……指定裝運港)FOB船上交貨(……指定裝運港)

此處所指地點為交貨地點，同時風險也從賣方轉(zhuǎn)移至買方。Incoterms規(guī)則下CPT運費付至（……指定目的地）CIP運費、保險費付至(…指定目的地)CFR成本加運費(……指定目的港)CIF成本、保險費加運費(指定目的港)所指地點隨交貨地不同而不同。在這四條Incoterms規(guī)則下，所指地點為運費付至地。為了避免疑問和爭議，指定地點或目的地可以進一步闡述為一個精確的地點。4．謹記Incoterms規(guī)則并沒有給當事人提供一份完整的銷售合同Incoterm規(guī)則確有闡述銷售合同中當事人的特定義務，當賣方將貨物運至買方時，辦理運輸和保險義務的承擔。然而，Incoterms并沒有任何關(guān)于付款價格或付款方式的規(guī)定，或是貨物所有權(quán)的轉(zhuǎn)移，違約的后果等。這些問題通常是通過銷售合同的明示條款和適用的法律條文來解決。當事人需要注意的是，當?shù)貜娭七m用的法律有可能優(yōu)先于銷售合同的內(nèi)容，包括所選擇的Incoterms規(guī)則。Incoterms?2010的主要特征1.兩個新的貿(mào)易術(shù)語，即DAT和DAP代替了原來Incoterms2000的DAF,DES,DEQ和DDU術(shù)語。貿(mào)易術(shù)語的數(shù)量從原來的13個減少到11個。Incoterms2010用兩個可以不顧及已議定的運輸模式的新術(shù)語——DAT，目的地交貨和DAP，指定地交貨——代替了Incoterms2000中的DAF,DES,SEQ和DDU術(shù)語。DAT和DAP術(shù)語都規(guī)定需在指定地點交貨：在DAT情況下，從運輸工具上卸下貨物交由買方處置（這和先前的DEQ術(shù)語一樣）；在DAP情況下同樣交由買方處置，但需做好卸貨的準備（這和先前的DAF,DES和DDU術(shù)語一樣）。新貿(mào)易術(shù)語的使用，使Incoterms2000中的DES和DEQ成為多余。DAT的目的地可以是港口，因此DAT可以用于在Incoterms2000下DEQ適用的情況。同樣的，DAP中運達貨物的交通工具可以是輪船，而目的地也可以是港口，因此DAP可以用于Incoterms2000下DES適用的情況。這兩個新的術(shù)語，和先前的幾個術(shù)語一樣，是由賣方承擔所有費用（除了與進口清算有關(guān)的費用）和貨物到達目的地前的風險。2.Incoterms?2010中11種貿(mào)易術(shù)語的分類Incoterms?201011種貿(mào)易術(shù)語目前被分為兩類：適用于任何運輸方式的術(shù)語：EXW 工廠交貨FCA 貨交承運人CPT 運費付至CIP 運費及保險費付至DAT 目的地交貨DAP 所在地交貨DDP 完稅后交貨適用于海上和內(nèi)陸水上運輸?shù)男g(shù)語：FAS 船邊交貨FOB 船上交貨CFR 成本加運費CIF 成本、保險費加運費

第一種分類中的七種貿(mào)易術(shù)語不用考慮所選用運輸方式的種類。EXW,FCA,CPT,CIP,DAT,DAP和DDP都屬于第一種分類。它們甚至可以運用于沒有海上運輸?shù)那闆r下。謹記只要運輸中一個部分運用過船只便可以適用此類術(shù)語。在第二類術(shù)語中，交貨點和把貨物送達買方的地點都是港口，所以只適用于“海上或內(nèi)陸水上運輸”。FAS,FOB,CFR和CIF都屬于這一類。最后的三個術(shù)語，刪除了以越過船舷為交貨標準而代之以將貨物裝運上船。這更準確的反應了現(xiàn)代商業(yè)現(xiàn)實，避了以往風險圍繞船舷這條虛擬垂線來回搖擺。3.國內(nèi)貿(mào)易和國際貿(mào)易的規(guī)定傳統(tǒng)的Incoterms規(guī)則只在國際銷售合同中運用，此種交易貨物運輸都需跨越國界。在世界許多地區(qū)，商業(yè)集團如歐盟使得不同國家間的過關(guān)手續(xù)不再重要。所以，Incoterms?2010正式認可所有的貿(mào)易規(guī)則既可以適用于國內(nèi)交易也可以適用于國際交易。所以，Incoterms?2010在一些地方明確規(guī)定，只有在適當?shù)臅r候，才有義務遵從進口或者出口的手續(xù)。兩個新發(fā)展使得ICC相信向這個方向的改革是適宜的。首先，商人們普遍在國內(nèi)貿(mào)易合同使用Incoterms2010規(guī)則。其次，比起先前提到的統(tǒng)一的商業(yè)規(guī)則中的運輸和交付術(shù)語，在國內(nèi)貿(mào)易中更多美國人愿意使用Incoterms2010中的術(shù)語。4．引言在Incoterms?2010的每條規(guī)則前面，都有一條引言。引言解釋每條貿(mào)易規(guī)則的基本內(nèi)容，比如說什么時候被運用到，什么時候風險轉(zhuǎn)移，還有費用在賣方和買方間是怎樣分配的等等。引言并不是Incoterms?2010的內(nèi)容，但是它們能幫助使用者更準確更有效率的針對特定的貿(mào)易運用合適的貿(mào)易條款。5.電子通信上一版本的Incoterms規(guī)則已經(jīng)確定了可以被電子數(shù)據(jù)交換信息替代的文件。然而Incoterms?規(guī)則2010中的A1/B1賦予電子通信方式和紙質(zhì)通訊相同的效果，只要締約雙方同意或存在國際慣例。這一規(guī)定有利于促進Incoterms?規(guī)則2010中新的電子程序的演進。6.保險范圍Incoterms?規(guī)則2010是協(xié)會貨物條款修訂以來的最新版國際貿(mào)易術(shù)語規(guī)則，并就對那些條款的變更做了考慮。Incoterms?規(guī)則2010把關(guān)系到保險的信息義務規(guī)定在A3/B3，這涉及到運輸和保險合同。這些條款已經(jīng)從更為普通的國際貿(mào)易術(shù)語2000中A10/B10的文章中刪除。為了明確締約雙方的義務，條款A2/B3中涉及保險的行文也做了變化。7.與安全有關(guān)的清關(guān)需要的信息現(xiàn)在人們高度關(guān)注貨物運輸中的安全問題，需要確認貨物不會對生命和財產(chǎn)有威脅，除了其自身固有的屬性。因此，Incoterms?規(guī)則2010已經(jīng)在買家和賣家間分配了義務，在與安全有關(guān)的清關(guān)獲得或者提供幫助，例如在多種多樣的國際貿(mào)易術(shù)語中A2/B2和A10/B10的監(jiān)管鏈相關(guān)信息。8.終點站操作費在國際貿(mào)易術(shù)語CPT，CIP，CIF，DAT，DAP和DDP項下，賣家必須做好安排使貨物到達指定目的地。雖然運費是由賣方支付的，但因為運費一般被賣方包含在銷售價格中所以實際上運費是由買方支付的。貨運費有時包括港口或集裝箱碼頭內(nèi)的理貨和運輸費用，承運人和終點站運營方也可能向收到貨物的買家收取這筆費用。在這種情況下，買家會想要避免對同一服務重復付費：一次付給賣家作為銷售價格中的一部分，一次單獨地付給承運人或者終點站運營方。Incoterms?規(guī)則2010在相關(guān)國際貿(mào)易術(shù)解釋規(guī)則的A6/B6條款明確的分配此項費用，力求避免重復付費。9.連環(huán)合同與工業(yè)制成品的銷售不同，在農(nóng)礦產(chǎn)品的銷售中，貨物經(jīng)常在沿銷售鏈運轉(zhuǎn)過程中被頻繁銷售多次。這種情況下，在運輸中的賣家不用再運輸貨物，因為貨物已被第一個賣家裝船運輸了。中途的賣方通過接收貨物而非運輸貨物向買方履行義務。為明確起見，Incoterms?規(guī)則2010在相關(guān)規(guī)定中把提取已經(jīng)運輸?shù)纳唐返牧x務作為運輸商品義務的替換。RULESFORANYMODEORMODESOFTRANSPORTVariantsofIncotermsrulesSometimesthepartieswanttoalteranIncotermsrules.TheIncoterms2010rulesdonotprohibitsuchalteration,buttherearedangersinsodoing.Inordertoavoidanyunwelcomesurprises,thepartieswouldneedtomaketheintendedeffectofsuchalterationsextremelyclearintheircontract.Thus,forexample,iftheallocationofcostsintheIncoterms2010rulesisalteredinthecontract,thepartiesshouldalsoclearlystatewhethertheyintendtovarythepointatwhichtheriskpassesfromsellertobuyer.StatusofthisintroductionThisintroductiongivesgeneralinformationontheuseandinterpretationoftheIncoterms2010rules,butdoesnotformpartofthoserules.ExplanationoftermsusedintheIncoterms2010rulesAsintheIncotermsrules,theseller’sandbuyer’sobligationsarepresentedinmirrorfashion,reflectingundercolumnAtheseller’sobligationsandundercolumnBthebuyer’sobligations.Theseobligationscanbecarriedoutpersonallybythesellerorthebuyerorsometimes,subjecttotermsinthecontractortheapplicablelaw,throughintermediariessuchascarriers,freightforwardersorotherpersonsnominatedbythesellerorthebuyerforaspecificpurpose.ThetextoftheIncoterms2010rulesismeanttobeself-explanatory.However,inordertoassistusersthefollowingtextsetsoutguidanceastothesenseinwhichselectedtermsareusedthroughoutthedocument.Carrier:ForthepurposesoftheIncoterms2010rules,thecarrieristhepartywithwhomcarriageiscontracted.CustomsFormalities:Thesearerequirementstobemetinordertocomplywithanyapplicablecustomsregulationsandmayincludedocumentary,security,informationorphysicalinspectionobligations.Delivery:Thisconcepthasmultiplemeaningsintradelawandpractice,butintheIncoterms2010rules,itisusedtoindicatewheretheriskoflossofordamagetothegoodspassesfromthesellertothebuyer.Deliverydocument:ThisphraseisnowusedastheheadingtoarticleA8.Itmeansadocumentusedtoprovethatdeliveryhasoccurred.FormanyoftheIncoterms2010rules,thedeliverydocumentisatransportdocumentorcorrespondingelectronicrecord.However,withEXW,FCA,FASandFOB,thedeliverydocumentmaysimplybeareceipt.Adeliverydocumentmayalsohaveotherfunctions,forexampleaspartofthemechanismforpayment.Electronicrecordorprocedure:Asetofinformationconstitutedofoneormoreelectronicmessagesand,whereapplicable,beingfunctionallyequivalentwiththecorrespondingpaperdocument.Packaging:thiswordisusedfordifferentpurposes:1.Thepackagingofthegoodstocomplywithanyrequirementsunderthecontractofsale.2.Thepackagingofthegoodssothattheyarefitfortransportation.3.Thestowageofthepackagedgoodswithinacontainerorothermeansoftransport.IntheIncoterms2010rules,packagingmeansboththefirstandsecondoftheabove.TheIncoterms2010rulesdonotdealwiththeparties’obligationsforstowagewithinacontainerandtherefore,whererelevant,thepartiesshoulddealwiththisinthesalecontract.運輸方式的規(guī)則國際貿(mào)易術(shù)語解釋通則的變體貿(mào)易各方有時因各自需要意圖修改某一國際貿(mào)易術(shù)語規(guī)則的適用?！秶H貿(mào)易術(shù)語解釋通則2010》并不禁止這種修改，但是這樣做會帶來一定的危險。因此雙方都應當在合同中明確表明修改意欲達到的效果以避免不愉快的分歧。譬如，假設合同改變了Incoterms規(guī)則中費用的分配，那么合同各方亦應當明確聲明是否改變風險（從賣方到買方）轉(zhuǎn)移的臨界點。本導言的功能地位本導言只是對《國際貿(mào)易術(shù)語解釋通則2010》的用途和解釋的概括提示，并不是這些的組成部分。對《國際貿(mào)易術(shù)語解釋通則2010》中術(shù)語的解釋正如《國際貿(mào)易術(shù)語解釋通則2010》中所述，買方和賣方的共同義務是以對應方式呈現(xiàn)的，也就是說，既能反映出A欄中的買方義務，又能反映出B欄中的賣方義務。這些義務可以由買方或者賣方親自履行，有時抑或受制于合同或者適用法律中的個別條款的規(guī)定，由諸如承運人、轉(zhuǎn)運代理人等中介組織，或者其他由買方或者賣方為了特定目的而委任的人來履行?！秶H貿(mào)易術(shù)語解釋通則2010》正文中條文解析明了。但出于引導輔助（使用者）理解的考慮，編者還是占用了以下篇幅對從《規(guī)則》中選取的幾個術(shù)語進行闡釋。承運人：出于《國際貿(mào)易術(shù)語解釋通則2010》的目的，承運人是指與托運人訂立合同，并承擔運輸義務的一方。報關(guān)單：是指為了遵守海關(guān)條例而需要滿足的一些要求，包括了單據(jù)、安全、信息或者實體檢驗之義務。交貨：在商法和商事活動中，這個概念有多種涵義。但是，在《國際貿(mào)易術(shù)語解釋通則2010》中，交貨用來表明在貨物由賣方向買方轉(zhuǎn)移的過程中毀損風險在何處轉(zhuǎn)移。交貨單：此術(shù)語現(xiàn)在已成為A8條款的標題。交貨單，是用于證明已完成交貨的憑證。對于《國際貿(mào)易術(shù)語解釋通則2010》中的許多規(guī)則，交貨單是一種運輸單據(jù)或相關(guān)電子記錄。但是對于EXW，F(xiàn)CA，F(xiàn)AS和FOB，交貨單只是一種收據(jù)。當然，交貨單還有其他功能，比如支付程序的一個環(huán)節(jié)。電子記錄或者程序：由一個或多個可適用的電子訊號組成的一組信息庫，其功能上等同于相應的紙質(zhì)文檔。包裝：此詞因語境不同有不同含義：1.符合銷售合同要求的貨物包裝；2.符合運輸要求的貨物包裝；3.集裝箱或其他運輸工具中已包裝貨物的理倉在《國際貿(mào)易術(shù)語解釋通則2010》中，“包裝”一詞有以上中的1和2項的含義。Incoterms2010中并不涉及集裝箱內(nèi)貨物的理倉義務，當事人應在銷售合同中予以確定。EXW(insertnamedplaceofdelivery)GUIDANCENOTEThisrulemaybeusedirrespectiveofthemodeoftransportselectedandmayalsobeusedwheremorethanonemodeoftransportisemployed.Itissuitablefordomestictrade,whileFCAisusuallymoreappropriateforinternationaltrade.“ExWorks”meansthatthesellerdeliverswhenitplacesthegoodsatthedisposalofthebuyerattheseller’spremisesoratanothernamedplace(i.e.,works,factory,warehouse,etc.).Thesellerdoesnotneedtoloadthegoodsonanycollectingvehicle,nordoesitneedtoclearthegoodsforexport,wheresuchclearanceisapplicable.Thepartiesarewelladvisedtospecifyasclearlyaspossiblethepointwithinthenamedplaceofdelivery,asthecostsandriskstothatpointarefortheaccountoftheseller.Thebuyerbearsallcostsandrisksinvolvedintakingthegoodsfromtheagreedpoint,ifany,atthenamedplaceofdelivery.EXWrepresentstheminimumobligationfortheseller.Theruleshouldbeusedwithcareas:a) Thesellerhasnoobligationtothebuyertoloadthegoods,eventhoughinpracticethesellermaybeinabetterpositiontodoso.Ifthesellerdoesloadthegoods,itdoessoatthebuyer’sriskandexpense.Incaseswherethesellerisinabetterpositiontoloadthegoods,FCA,whichobligesthesellertodosoatitsownriskandexpense,isusuallymoreappropriate.b) AbuyerwhobuysfromaselleronanEXWbasisforexportneedstobeawarethatthesellerhasanobligationtoprovideonlysuchassistanceasthebuyermayrequiretoeffectthatexport:thesellerisnotboundtoorganizetheexportclearance.BuyersarethereforewelladvisednottouseEXWiftheycannotdirectlyorindirectlyobtainexportclearance.c) Thebuyerhaslimitedobligationstoprovidetotheselleranyinformationregardingtheexportofthegoods.However,thesellermayneedthisinformationfor,e.g.,taxationorreportingpurposes.EXW——工廠交貨（……指定地點）本條規(guī)則與（當事人）所選擇的運輸模式無關(guān)，即便（當事人）選擇多種運輸模式，亦可適用該規(guī)則。本規(guī)則較適用于國內(nèi)交易，對于國際交易，則應選FCA[1]“貨交承運人（……指定地點）”規(guī)則為佳?！肮S交貨（指定地點）”是指當賣方在其所在地或其他指定的地點（如工場（強調(diào)生產(chǎn)制造場所）、工廠（制造場所）或倉庫等）將貨物交給買方處置時，即完成交貨。賣方不需將貨物裝上任何運輸工具，在需要辦理出口清關(guān)手續(xù)時，賣方亦不必為貨物辦理出口清關(guān)手續(xù)。雙方都應該盡可能明確的指定貨物交付地點，因為此時（交付前的）費用與風險由賣方承擔。買方必須承當在雙方約定的地點或在指定地受領貨物的全部費用和風險。EXW是賣方承擔責任最小的術(shù)語。它應遵守以下使用規(guī)則：賣方?jīng)]有義務為買方裝載貨物，即使在實際中由賣方裝載貨物可能更方便。若由賣方裝載貨物，相關(guān)風險和費用亦由買方承擔。如果賣方在裝載貨物中處于優(yōu)勢地位，則使用由賣方承擔裝載費用與風險的FCA術(shù)語通常更合適。買方在與賣方使用EXW術(shù)語時應知曉，賣方僅在買方要求（更符合術(shù)語特質(zhì)）辦理出口手續(xù)時負有協(xié)助的義務：（但是），賣方并無義務主動（更強調(diào)最小義務，吸收進2010年本身的意義）辦理出口清關(guān)手續(xù)。因此如果買方不能直接或間接地辦理出口清關(guān)手續(xù)，建議買方不要使用EXW術(shù)語。買方承擔向賣方提供關(guān)于貨物出口之信息的有限義務。但是，賣方可能需要這些用作諸如納稅（申報稅款）、報關(guān)等目的的信息。ATHESELLER’OBLIGATIONSA1GeneralobligationsofthesellerThesellermustprovidethegoodsandthecommercialinvoiceinconformitywiththecontractofsaleandanyotherevidenceofconformitythatmayberequiredbythecontract.AnydocumentreferredtoinA1-A10maybeanequivalentelectronicrecordorprocedureifagreedbetweenthepartiesorcustomary.A2Licences,authorizations,securityclearancesandotherformalitiesWhereapplicable,thesellermustprovidethebuyer,atthebuyer’srequest,riskandexpense,assistanceinobtaininganyexportlicence,orotherofficialauthorizationnecessaryfortheexportofthegoods.Whereapplicable,thesellermustprovide,atthebuyer’srequest,riskandexpense,anyinformationinthepossessionofthesellerthatisrequiredforthesecurityclearanceofthegoods.A3Contractsofcarriageandinsurancea)ContractofcarriageThesellerhasnoobligationtothebuyertomakeacontractofcarriage.b)ContractofinsuranceThesellerhasnoobligationtothebuyertomakeacontractofinsurance.However,thesellermustprovidethebuyer,atthebuyer’srequest,riskandexpense(ifany),withinformationthatthebuyerneedsforobtaininginsurance.A4DeliveryThesellermustdeliverthegoodsbyplacingthematthedisposalofthebuyerattheagreedpoint,ifany,atthenamedplaceofdelivery,notloadedonanycollectingvehicle.Ifnospecificpointhasbeenagreedwithinthenamedplaceofdelivery,andifthereareseveralpointsavailable,thesellermayselectthepointthatbestsuitsitspurpose.Thesellermustdeliverthegoodsontheagreeddateorwithintheagreedperiod.A5TransferofrisksThesellerbearsallrisksoflossofordamagetothegoodsuntiltheyhavebeendeliveredinaccordancewithA4,withtheexceptionoflossordamageinthecircumstancesdescribedinB5.A6AllocationofcostsThesellermustpaya)allcostsrelatingtothegoodsuntiltheyhavebeendeliveredinaccordancewithA4,otherthanthosepayablebythebuyerasenvisagedinB6;andb)whereapplicable,thecostsofcustomsformalitiesnecessaryforexport,aswellasallduties,taxes,andotherchargespayableuponexport.A7NoticestothebuyerThesellermustgivethebuyeranynoticeneededtoenablethebuyertomakedeliveryofthegoods.A8DeliverydocumentThesellerhasnoobligationtothebuyer.A9Checking–packaging–markingThesellermustpaythecostsofthosecheckingoperations(suchascheckingquality,measuring,weighing,counting)thatarenecessaryforthepurposeofdeliveringthegoodsinaccordancewithA4.Thesellermust,atitsownexpense,packagethegoods,unlessitisusualfortheparticulartradetotransportthetypeofgoodssoldunpackaged.Thesellermaypackagethegoodsinthemannerappropriatefortheirtransport,unlessthebuyerhasnotifiedthesellerofspecificpackagingrequirementsbeforethecontractofsaleisconcluded.Packagingistobemarkedappropriately.A10AssistancewithinformationandrelatedcostsThesellermust,whereapplicable,inatimelymanner,providetoorrenderassistanceinobtainingforthebuyer,atthebuyer’srequest,riskandexpense,anydocumentsandinformation,includin