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Incoterms 2010
Business Law – Professor Mahmoud Erfani
1395/02/05
Created By: Ahmadreza rafati Roudsari
2
(International Commercial Terms)
Publisher
The International Chamber of Commerce (ICC; French: Chambre de commerce internationale (CCI))
(Farsi: ‫اتاق‬‫بازرگانی‬‫بین‬‫المللی‬ ) is the largest, most representative business organization in the
world.
Its hundreds of thousands of member companies in over 180 countries have interests spanning every
sector of private enterprise.
3
Incoterms were first established in 1936
4
5
6
Rules for any mode of transport
1. EXW – Ex Works (named place of delivery)
2. FCA – Free Carrier (named place of delivery)
3. CPT – Carriage Paid To (named place of destination)
4. CIP – Carriage and Insurance Paid to (named place of destination)
5. DAT – Delivered At Terminal (named terminal at port or place of
destination)
6. DAP – Delivered At Place (named place of destination)
7. DDP – Delivered Duty Paid (named place of destination)
7
Rules for sea and inland waterway transport
8. FAS – Free Alongside Ship (named port of shipment)
9. FOB – Free on Board (named port of shipment)
10. CFR – Cost and Freight (named port of destination)
11. CIF – Cost, Insurance & Freight (named port of destination)
8
Allocations of costs to buyer/seller according to Incoterms 2010
Incoterm
2010
Export
customs
declaration
Carriage to
port of
export
Unloading
of truck in
port of
export
Loading on
vessel/airpl
ane in port
of export
Carriage
(Sea/Air) to
port of
import
Insurance
Unloading in
port of
import
Loading on
truck in port
of import
Carriage
to place
of
destinati
on
Import
customs
clearance
Import
duties and
taxes
EXW Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer
FCA Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer
FAS Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer
FOB Seller Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer
CPT Seller Seller Seller Seller Seller Buyer Seller Buyer/Seller Seller Buyer Buyer
CFR(CNF) Seller Seller Seller Seller Seller Buyer Buyer/Seller Buyer Buyer Buyer Buyer
CIF Seller Seller Seller Seller Seller Seller Buyer/Seller Buyer Buyer Buyer Buyer
CIP Seller Seller Seller Seller Seller Seller Seller Buyer/Seller Seller Buyer Buyer
DAT Seller Seller Seller Seller Seller Seller/Buyer Seller Buyer Buyer Buyer Buyer
DAP Seller Seller Seller Seller Seller Seller/Buyer Seller Seller Seller Buyer Buyer
DDP Seller Seller Seller Seller Seller Seller/Buyer Seller Seller Seller Seller Seller
9
1.EXW – Ex Works (named place of delivery)
Example
Goods are being picked up by the buyer from the seller’s premises in Birmingham. The term used in the contract is ‘EXW Birmingham’.
10
2.FCA – Free Carrier (named place of delivery)
11
3. CPT – Carriage Paid To (named place of
destination)
12
4. CIP – Carriage and Insurance Paid to (named
place of destination)
13
5.DAT – Delivered At Terminal (named terminal
at port or place of destination)
14
6.DAP – Delivered At Place (named place of
destination)
15
7.DDP – Delivered Duty Paid (named place of
destination)
16
8.FAS – Free Alongside Ship (named port of
shipment)
17
9.FOB – Free on Board (named port of
shipment)
18
10.CFR – Cost and Freight (named port of
destination)
19
11.CIF – Cost, Insurance & Freight (named port
of destination)
20
21
Created By: Ahmadreza rafati Roudsari
References
• https://en.wikipedia.org/wiki/Incoterms
• http://www.gcbsourcing.com/Fr/
• http://www.google.com/
22

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Incoterms

  • 1. 1
  • 2. Incoterms 2010 Business Law – Professor Mahmoud Erfani 1395/02/05 Created By: Ahmadreza rafati Roudsari 2 (International Commercial Terms)
  • 3. Publisher The International Chamber of Commerce (ICC; French: Chambre de commerce internationale (CCI)) (Farsi: ‫اتاق‬‫بازرگانی‬‫بین‬‫المللی‬ ) is the largest, most representative business organization in the world. Its hundreds of thousands of member companies in over 180 countries have interests spanning every sector of private enterprise. 3 Incoterms were first established in 1936
  • 4. 4
  • 5. 5
  • 6. 6
  • 7. Rules for any mode of transport 1. EXW – Ex Works (named place of delivery) 2. FCA – Free Carrier (named place of delivery) 3. CPT – Carriage Paid To (named place of destination) 4. CIP – Carriage and Insurance Paid to (named place of destination) 5. DAT – Delivered At Terminal (named terminal at port or place of destination) 6. DAP – Delivered At Place (named place of destination) 7. DDP – Delivered Duty Paid (named place of destination) 7
  • 8. Rules for sea and inland waterway transport 8. FAS – Free Alongside Ship (named port of shipment) 9. FOB – Free on Board (named port of shipment) 10. CFR – Cost and Freight (named port of destination) 11. CIF – Cost, Insurance & Freight (named port of destination) 8
  • 9. Allocations of costs to buyer/seller according to Incoterms 2010 Incoterm 2010 Export customs declaration Carriage to port of export Unloading of truck in port of export Loading on vessel/airpl ane in port of export Carriage (Sea/Air) to port of import Insurance Unloading in port of import Loading on truck in port of import Carriage to place of destinati on Import customs clearance Import duties and taxes EXW Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer FCA Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer FAS Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer FOB Seller Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer CPT Seller Seller Seller Seller Seller Buyer Seller Buyer/Seller Seller Buyer Buyer CFR(CNF) Seller Seller Seller Seller Seller Buyer Buyer/Seller Buyer Buyer Buyer Buyer CIF Seller Seller Seller Seller Seller Seller Buyer/Seller Buyer Buyer Buyer Buyer CIP Seller Seller Seller Seller Seller Seller Seller Buyer/Seller Seller Buyer Buyer DAT Seller Seller Seller Seller Seller Seller/Buyer Seller Buyer Buyer Buyer Buyer DAP Seller Seller Seller Seller Seller Seller/Buyer Seller Seller Seller Buyer Buyer DDP Seller Seller Seller Seller Seller Seller/Buyer Seller Seller Seller Seller Seller 9
  • 10. 1.EXW – Ex Works (named place of delivery) Example Goods are being picked up by the buyer from the seller’s premises in Birmingham. The term used in the contract is ‘EXW Birmingham’. 10
  • 11. 2.FCA – Free Carrier (named place of delivery) 11
  • 12. 3. CPT – Carriage Paid To (named place of destination) 12
  • 13. 4. CIP – Carriage and Insurance Paid to (named place of destination) 13
  • 14. 5.DAT – Delivered At Terminal (named terminal at port or place of destination) 14
  • 15. 6.DAP – Delivered At Place (named place of destination) 15
  • 16. 7.DDP – Delivered Duty Paid (named place of destination) 16
  • 17. 8.FAS – Free Alongside Ship (named port of shipment) 17
  • 18. 9.FOB – Free on Board (named port of shipment) 18
  • 19. 10.CFR – Cost and Freight (named port of destination) 19
  • 20. 11.CIF – Cost, Insurance & Freight (named port of destination) 20
  • 21. 21 Created By: Ahmadreza rafati Roudsari