國際貿易指南
GUIDE TO INTERNATIONAL TRADE國際貿易指南
While the terms of sale in international business often sound similar to those commonly used in
domestic contracts, they often have different meanings. Confusion over these terms can result in a
lost sale or a financial loss on a sale. Thus, it is essential that you understand what terms you
are agreeing to before you finalize a contract.
雖然在國際商務中所使用的銷售條件和國內合同中通常所用的銷售條件聽起來很相似，但是它們的含義往往不同。
混淆這些條件可能會喪失銷售機會或者導致銷售出現經濟損失。因此，在敲定合同之前，理解你所用意的條件是至
關重要的。
Incoterms 2000
By the 1920s, commercial traders developed a set of trade terms to describe their rights and
liabilities with regard to the sale and transport of goods. These trade terms consisted of short
abbreviations for lengthy contract provisions. Unfortunately, there was no uniform interpretation of
them in all countries, and therefore misunderstandings often arose in cross-border transactions.
To improve this aspect of international trade, the International Chamber of Commerce (ICC) in Paris
developed INCOTERMS (International Commercial TERMS), a set of uniform rules or the interpretation
of international commercial terms defining the costs, risks, and obligations of buyers and sellers
in international transactions. First published in 1936, these rules have been periodically revised
to account for changing modes of transport and document delivery. The current version is Incoterms
2000.
《國際貿易術語解釋通則2000》
20世紀20年代，商人們開發了一套用于說明他們在貨物銷售和運輸中權利和義務的貿易術語。這些貿易術語由代表
冗長合同條款的簡短縮寫構成。不幸的是，這些術語在不同的國家沒有同意的解釋，因此，在跨國境貿易中，常常
出現誤解。
為了對國際貿易的這一領域進行改進，設在巴黎的國際商會（ICC）開發了一套用于解釋確定國交儀中買賣雙方費
用、風險和責任的統一規則——國際貿易術語解釋通則。該通則初版于1936，定期進行修訂以反映運輸和單據交付
方式的變化。現行的版本為《國際貿易術語解釋通則2000》。
Use of Incoterms
Incoterms are not implied into contracts for the sale of goods. If you desire to use Incoterms, you
must specifically include them in your contract. Further, your contract should expressly refer to
the rules of interpretation as defined in the latest revision of Incoterms, for example, Incoterms
2000, and you should ensure the proper application of the terms by additional contract provisions.
Also, Incoterms are not “laws”. In case of a dispute, courts and arbitrators will look at: 1) the
sales contract, 2) who has possession of the goods, and 3) what payment, if any, has been made. See
International Contracts, also by World Trade Press.
《國際貿易術語解釋通則》的使用
國際貿易術語解釋通則并非暗含在貨物銷售合同中。如果想采用國際貿易術語解釋通則，必須特地將其寫進合同中
。而且合同應該明確援引國際貿易術語解釋通則的最新修訂本，如《國際貿易術語解釋通則2000》中確定的解釋規
則。此外，還應該通過附加的合同條款確保這些術語的正確應用。而且，國際貿易術語解釋通則不是“法律”。當
出現糾紛時，法院和仲裁機構將考察：（1）銷售合同；（2）誰擁有貨物；（3）如果有的話，進行了哪些支付。
參見世界貿易出版社出版的《國際貿易》一書。
Illustrated Guide to Incoterms
This guide was designed to give a graphic representation of the buyer’s and seller’s risks and
costs under each Incoterm. The material on each facing page gives a summary of seller and buyer
responsibilities.
《國際貿易術語解釋通則》圖解指南
本指南旨在給出每個貿易術語下買賣雙方風險和費用的圖解說明。每頁上的材料概括了買賣雙方的責任。
【說明】原書內容有圖解說明，但由于文檔制作和論壇結構問題，省略圖解，稍微影響對內容的深入理解，但不會
造成大的妨礙[魂之利刃注]。
Organization of Incoterms
Incoterms are grouped into four categories:
1. The “E” term (EXW) – The only term where the seller/exporter makes the goods available at his
or her own premises to the buyer/importer.
2. The “F” terms (FCA, FAS, and FOB) – Terms where the seller/ exporter is responsible to deliver
the goods to a carrier named by the buyer.
3. The “C” terms (CFR, CIF, CPT and CIP) – Terms where the seller/exporter/manufacturer is
responsible for contracting and paying for carriage of the goods, but not responsible for additional
costs or risk of loss or damages to the goods once they have been shipped. C terms evidence
“shipment” (as opposed to “arrival”) contracts.
4. The “D” terms (DAF, DES, DEQ, DDU and DDP) – Terms whrer the seller/exporter/manufacturer is
responsible for all costs and risks associated with bringing the goods to the place of destination.
D terms evidence “arrival” contracts.
國際貿易術語解釋通則的結構
國際貿易術語解釋通則分為四大類型：
1． E組術語（EXW）— 唯一的賣方/出口商在其場所將貨物交付買方/進口商的術語。
2． F組術語（FCA、FAS、和 FOB）—賣方/出口商負責將貨物交付買方指定承運人的術語。
3． C組術語（CFR、CIF、CPT和 CIP）—賣方/出口商/制造商負責訂立運輸合同并支付運費，但不負責裝船后的額
外費用、損失風險和貨物損壞。C組術語用于表明“裝運”（而不是“到達”）合同。
4． D組術語（DAF、DES、DEQ、DDU、和DDP）—賣方/出口商/制造商負責將貨物運抵目的地的所有費用和風險。C
組術語用于表明“到達”合同。
Mode of transport
Not all Incoterms are appropriate for all modes of transport. Some terms were designed with sea
vessels in mind while others were designed to be applicable to all modes. The following table set
out which terms appropriate for each mode of transport.
運輸方式
不是所有的國際貿易屬于都適合所有的運輸方式。某些術語在設計時就是準備用于海輪運輸，而有些術語設計時是
準備用于所有運輸方式。下表列出了每種運輸方式適用的貿易術語[略]。
Helpful Definitions
Pre-carriage – The initial transport of goods from the seller’s premises to the mail port of
shipment. Usually by truck, rail or on inland waterways.
前程運輸 — 從賣方地點到主裝運港的最初運輸。通常通過卡車、鐵路或內河水路進行運輸。
Main carriage – The primary transport of goods, generally for the longest part of the journey and
generally from on country to another. Usually by sea vessel or by airplane, but can be by truck or
rail as well.
主運輸 — 主要的貨物運輸，通常航程最長，而且通常是從一個國家到另一個國家。一般通過海輪或飛機進行運輸
，也可以通過卡車或鐵路進行運輸。
On-carriage – Transport from the port of arrival in the country of destination to the buyer’s
premises. Usually by truck, rail or inland waterways.
轉運輸 — 從目的國的到達港到賣方地點的運輸。通常通過卡車、鐵路或內河水路進行運輸。
Notes on Incoterms
國際貿易術語解釋通則的注釋
1. Underlying Contract – Incoterms were designed to be used within the context of a written
contract for the sale of goods. Incoterms, therefore, refer to the contract of sale, rather than the
contract of carriage of the goods. Buyers and sellers should specify that their contract be governed
by Incoterms 2000.
1． 管轄合同 — 國際貿易術語解釋通則在設計上是用于書面的貨物銷售合同的。所以，國際貿易術語解釋通則援
引銷售合同而非貨物運輸合同。買賣雙方應該明確他們的合同受《國際貿易術語解釋通則2000》管轄。
2. EXW and FCA – If you buy Ex Works or Free Carrier you will need to arrange for the contract of
carriage. Also, since the shipper will not receive a bill of lading, using a letter of credit
requiring a bill of lading will not be possible.
2． EXW和FCA — 如果你以EXW或FCA購買商品，你需要商定運輸合同。而且，由于托運人不接受提單，使用要求提
供提單的信用證是不可能的。
3. EDI: Electric Data Interchange – It is increasingly common for seller to prepare and transmit
documents electronically. Incoterms provides for EDI so long as buyers and sellers agree on their
use in the sales contract.
3． 電子數據交換 — 賣方采用電子方式填寫和傳遞文件已經變得越來越普遍。國際貿易術語解釋通則對電子數據
交換已經作出了規定，只要買賣雙方在銷售合同中同意采用即可。
4. Insurable Interest – Note that in many cases either the buyer or the seller is not obligated to
provide insurance. In a number of cases neither party is obligated to provide insurance. However,
both the seller and buyer should be aware that they may have insurable interest in the goods and
prudence dictates purchase of insurance coverage.
4． 可保利益 — 注意，在多數情況下，不是買方就是賣方沒有辦理保險的義務。在許多情況下，任何一方都沒有
辦理保險的義務。然而買賣雙方應該明白，他們在貨物上有可保利益存在，基于謹慎原則要購買保險。
5. Customs of the Port or Trade – Incoterms are an attempt to standardize trade terms for all
nations and all trades. However, different ports and different trades have their own customs and
practices. It is best if specific customs and practices are specified in the sale contract.
5． 港口或行業習慣 — 國際貿易術語解釋通則試圖對所有國家和所有行業的貿易術語實行標準化。然而不同的港
口和不同的行業都有它們自己的習慣和做法。最好在銷售合同中明確這些具體的習慣和做法
6. Precise Point of Delivery – In some cases it may not be possible for the buyer to name the
precise point of delivery at contract. However, if the buyer does not do so in a timely manner, it
may give the seller the option to make delivery within a range of places that is within the terms of
the contract. For example, the original terms of sale may state CFR Port of Rotterdam. The Port of
Rotterdam is huge an the buyer may find that a particular point within the port is best and should
so state in the sales contract and in the trade term. Also, since the buyer becomes liable for the
goods once they arrive, he or she may be responsible for unloading, storage and other charges once
the goods have been made available at the place named.
6． 準確的交貨地點 — 在某些情況下，要求買方在合同中指定準確的交貨地點是不可能的。但是，如果買方不及
時指定準確交貨地點，賣方就有權在合同條款規定范圍內的多個地點交貨。例如，原銷售條款可能規定CFR鹿特丹
港。鹿特丹港很大，而且買方可能會發現，該港口某特定地點是最佳的，那么就應該在銷售合同和貿易條件中加以
說明。而且，由于一旦貨物到達，買方就應對貨物負責。一旦貨物在指定地點交付以后，他或她可能要負責卸貨、
倉儲和其他費用。
7. Export and Import Customs Clearance – It is usually desirable that export customs formalities be
handled by the seller and import customs formalities be handled by the buyer. However, some trade
terms require that the buyer handle export formalities and others require that the seller handle
import formalities. In each case the buyer and seller will have to assume risk from export and
import restrictions and prohibitions. In some cases foreign exporters may not be able to obtain
import licenses in the country of import. This should be researched before accepting final terms.
7． 出口和進口清關 — 出口海關手續有賣方辦理，進口海關手續由買方辦理是最理想的。然而，某些貿易術語要
求買方辦理出口手續，另外一些術語要求賣方辦理進口手續。在每種情況下，買方和賣方將不得不承擔來自進出口
限制和禁令的風險。在某些情況下，外國出口商可能無法從進口國取得進口許可證。在接受最終的條件之前，應該
對這一點進行研究。
8. Added Wording – It is possible, and in many cases desirable, that the seller and buyer agree to
additional wording to an Incoterm. For example, if the seller agrees to DDP terms, agreeing to pay
for customs formalities and import duties, but not for VAT (value Added Taxes) the term “DDP VAT
Unpaid” may be used.
8． 附加措辭 — 買賣雙方有可能同意在國際貿易術語上附加一些措辭，這在許多情況下是比較理想的。例如，如
果賣方同意采用DDP條件，同意支付海關手續費和進口關稅，但不支付增值稅，就可以使用“DDP增值稅未付”條件
。
9. Packing – It is the responsibility of the seller to provide packaging unless the goods shipped
are customarily shipped in bulk (usually commodities such as oil or grain). In most situations it is
best if the buyer and seller agree in the sales contract on the type and extent of packing required.
However, it may not be possible to know beforehand the type or duration of transport. As a result,
it is the responsibility of the seller to provide for safe and appropriate packaging, but only to
the extent that the buyer has made the circumstances of the transport known to the seller
beforehand.
If the seller is responsible for packing goods in an ocean or air freight container it is also his
responsibility to pack the container properly to withstand shipment.
10. Inspection – These are several issues related to inspections: a) the seller is responsible for
costs of inspection to make certain the quantity and quality of the shipment is in conformity with
the sales contract, b) pre-shipment inspections as required by the export authority are the
responsibility of the party responsible for export formalities, c) import inspections as required by
the import authority are the responsibility of the party responsible for import formalities, and d)
third-party inspections for independent verification of quality and quantity (if required) are
generally the responsibility of the buyer. The buyer may require such and inspection and inspection
document as a condition of payment.
10． 檢驗 — 下面是與檢驗有關的幾個問題：（a）賣方負責確定發送貨物與銷售合同規定的質量和數量一致的檢
驗費用；（b）出口國當局規定的裝船前檢驗由辦理出口手續的一方當事人負責；（c）進口國當局規定的進口檢驗
由辦理進口手續的一方當事人負責；（d）為獨立地確定質量和數量的第三方檢驗（如果需要的話）通常由買方負
責。買方可能要求把此類檢驗和檢驗證書作為付款的條件。
11. Passing of Risks and Costs – The general rule is that risks and costs pass from the seller to
the buyer once the seller has delivered the goods to the point and place named in the trade term.
11． 風險和費用的轉移 — 通常的規則是，風險和費用自賣方將貨物交付到貿易條件指定地點是從賣方轉移給買
方。
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