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1、How to use the Incoterms 2010 rules(4 items in total)selected from the INTRODUCTION of INCOTERMS 2010,4.Remember that Incoterms rules do not give you a complete contract of salesIncoterms rules do say which party to the sale contract has the obligation to make carriage or insurance arrangements,when
2、 the seller delivers the goods to the buyer,and which costs each party is responsible for.Incoterms rules,however,say nothing about the price to be paid or the method of its payment.Neither do they deal with the transfer of ownership of the goods,or the consequences of a breach of contract.These mat
3、ters are normally dealt with through express terms in the contract of sale or in the law governing that contract.The parties should be aware that mandatory local law may override any aspect of the sale contract,including the chosen Incoterms rule.,第4章,2,Main features of the Incoterms 2010 rules(9 fe
4、atures in total)selected from the INTRODUCTION of INCOTERMS 2010,Two new Incoterms rulesDAT and DAPhave replaced the Incoterms 2000 rules DAF,DES,DEQ and DDU The number of Incoterms rules has been reduced from 13 to 11.This has been achieved by substituting two new rules that may be used irrespectiv
5、e of the agreed mode of transportDAT,Delivered at Terminal,and DAP,Delivered at Placefor the incoterms 2000 rules DAF,DES,DEQ and DDU.Under both new rules,delivery occurs at a named destination:in DAT,at the buyers disposal unloaded from the arriving vehicle(as under the former DEQ rule);in DAP,like
6、wise at the buyers disposal,but ready for unloading(as under the former DAF,DES and DDU rules).The new rules make the Incoterms 2000 rules DES and DEQ superfluous.The named terminal in DAT may well be in a port,and DAT can therefore safely be used in cases where the Incoterms 2000 rule DEQ once was.
7、Likewise,the arriving“vehicle”under DAP may well be a ship and the named place of destination may well be a port:consequently,DAP can safely be used in cases where the Incoterms 2000 rule DES once was.These new rules,like their predecessors,are“delivered”,with the seller bearing all the costs(other
8、than those related to the import clearances,where applicable)and risks involved in bringing the goods to the named place of destination.,第4章,3,2.Classification of the 11 Incoterms 2010 rules7.Security-related clearances and information required for such clearances There is heightened concern nowaday
9、s about security in the movement of goods,requiring verification that the goods do not pose a threat to life or property for reasons other than their inherent nature.Therefore,the Incoterms 2010 rules have allocated obligations between the buyer and the seller to obtain or to render assistance in ob
10、taining security-related clearances,such as chain-of-custody information,in articles A2/B2 and A10/B10 of various Incoterms rules.9.String sales In the sale of commodities,as opposed to the sale of manufactured goods,cargo is frequently sold several times during transit“down a string”.When this happ
11、ens,a seller in the middle of the string does not“ship”the goods because these have already been shipped by the first seller in the string.The seller in the middle of the string therefore performs its obligations towards its buyer not by shipping the goods,but by“procuring”goods that have been shipp
12、ed.For clarification purposes,Incoterms 2010 rules include the obligation to“procure goods shipped”as an alternative to the obligation to ship the goods in the relevant Incoterms rules.,Variants of Incoterms rules,Sometimes the parties want to alter an Incoterms rule.The Incoterms 2010 rules do not
13、prohibit such alternation,but there are dangers in so doing.In order to avoid any unwelcome surprises,the parties would need make the intended effect of such alternation extremely clear in their contract.Thus,for example,if the allocation of cost in the Incoterms 2010 is altered in the contract,the
14、parties should also clearly state whether they intend to vary the point at which the risk passes from the seller to the buyer.,第4章,4,第4章,5,价格条款,Commodity and Specification Qty Unit Price AmountPlush Toy Bear Size 24”10,000 pcs US$1.99 US$19,900.00quality as per sample No.HBITC001 CIF San Francisco,U
15、SA Incoterms 2010 packing charges includedTotal contract value:U.S.Dollars Nineteen Thousand Nine Hundred only,CIF San Francisco,USA Incoterms 2010,packing charges included.,第4章,6,4.2 作价及核算,常用价格术语的价格构成（以我国外贸公司作为出口方）FOB价=收购价+收购地至装运港运费+管理费用及利润出口退税（一程运费）CFR价=FOB价+装运港至目的港运费（二程运费）CIF价=CFR价+海运保险费外贸公司管理费的两
16、种计算方式：管理费=收购价（人民币）百分比 按收购价定额化管理费=出口合同价（美元）RMB0.5/美元 按出口合同价定额化含税收购价=净价+增值税=净价+净价17%=净价（1+17%）净价=含税收购价（1+17%）出口退税=净价退税率=,第4章,7,换汇成本核算、盈利核算例4.7 出口电机配件一批，出口总价US$90,000.00 CIF San Francisco,USA,Incoterms 2010,一、二程运费合计RMB12,000.00，保险费RMB3,000.00,收购价RMB560,000.00（含17%增值税），定额管理费为收购价的5%，出口退税率14%，美元买入价6.05，美元
17、卖出价6.15，试计算合同是否盈利。,人民币总支出 560,000+560,000 5%+12,000+3,000=RMB535,991.45 人民币收入=US$90,000.006.05盈利=收入支出=US$90,000.006.05535,991.45=6.05 90,000.00 出口商品换汇成本=5.96美元买入价是换汇成本的盈亏临界值：当换汇成本 美元买入价时，外贸公司亏损 换汇成本越低，人民币盈利越多；换汇成本越高，人民币盈利越少。,第4章,8,常用价格术语的价格换算,CFR价=FOB价+装运港至目的港运费CIF价=CFR价+海运保险费利用第3章的两个等式保险金额（装运港货价运费保
18、险费）（1+加成率）（2）保险金额（3）可得：保险金额CIF价（1+加成率）CIF价=,第4章,9,例4.8 我国外贸公司出口一批商品，对外报价为每箱USD500.00，FOB上海，英国客户要求改报CIF London。已知上海London运费为每箱USD50.00，保险加成率为10%，保险费率为8。请计算CIF London报价。,CIF价=500+50 1（1 10%）8=USD554.88验证:保险费=554.88（1 10%）8=4.88FOB价+运费+保险费=500+50+4.88=554.88,第4章,10,含佣价与净价的换算,佣金Commission：是买方或卖方向中间商支付的酬
19、金。含佣价：包含有佣金金额的价格。USD10,000.00 CIFC3 London,U.K.Incoterms 2010例4.9 我国外贸公司对外报价为USD50,000.00 CIF London,U.K.Incoterms 2010,客户要求改报CIFC3 London价格，在维持原有利润不变的条件下，价格应改为多少？设价格改为P，则 P P 3%=USD50,000.00 P=USD51,546.39,第4章,11,习题,名词解释价格条件，价格术语，国际贸易惯例，INCOTERMS，FOB，CFR，CIF，FCA，CPT，CIP，换汇成本 简答4.1简述国际贸易惯例对合同当事人的约束力
20、。4.2简述FOB、CFR、CIF三种价格术语的异同。4.3 简述FOB、CFR、CIF和FCA、CPT、CIP两组价格术语的区别。4.4 为什么会出现常用价格术语的变形？FOB、CIF各有哪些变形?4.5 FOB 的INCOTERMS界线与实务界线有何联系？4.6 INCOTERMS 2010相对以往版本有哪些重大变化？4.7 INCOTERMS 2010 如何对价格术语进行分组？各组有何特点？4.9 按照交货点/风险点划分，INCOTERMS 2010的11种价格术语分为哪几组？各组有何特点？,第4章,12,计算题,ITC公司出口一批货到美国，装运港收购价为RMB710,000.00元（含
21、17%增值税），装运港至美国洛杉矶的运费为RMB4,500.00元，保险费RMB1,000.00元，该货物的出口退税率14%，ITC公司定额管理费以出口合同总价为基础，按RMB0.5元/1美元计算，预计ITC公司结汇时，银行的美元买入价6.05元，美元卖出价6.15元。如要求退税后换汇成本不高于RMB5.80元/美元，试计算CIF洛杉矶条件下的出口合同总价不低于多少美元。,第4章,13,案例分析,H进出口公司与英国D公司签定一份CIF合同，由H公司向D公司出口一批轻工产品。合同订有两项特殊条款（1）货物于2011年6月由上海港运往英国某港口，D公司须于当年4月底前将信用证开到H公司，H公司则保
22、证载运船只不迟于8月1日抵达目的港。（2）如果载运船只迟于8月1日抵达目的港，D公司可以取消合同，如届时货款已收妥，则H公司须将款项如数退交D公司。按照INCOTERMS 2010的定义，该合同是否真正的CIF合同？说明理由。如果不是，哪一个价格术语适合于本题的规定？说明理由。,第5章,14,汇票 Bill of Exchange，Draft,Bill of exchange defined in Bill of Exchange Act,1882A bill of exchange is an unconditional order in writing,addressed by one p
23、erson to another,signed by the person giving it,requiring the person to whom it is addressed to pay on demand,or at a fixed or determinable future time a sum certain in money to or to the order of a specified person,or to bearer.定义：汇票是一人（兑换商B）以另一人（兑换商C）作为受票对象的无条件书面命令，由发出命令的人（兑换商B）签发，要求受票人（兑换商C）见票时或者
24、在将来的固定时间或可以确定的时间，将确定数额的钱款支付给某人（马克波罗）或其指定的人或持票人。,第5章,15,汇票定义所包含的内容,基本当事人出票人（兑换商B）drawer受票人（兑换商C）drawee,payer收款人（马克波罗）payee付款期限见票时（即期）固定的将来时间（2002年10月1日）可以确定（推算）的将来时间（见票后30天）收款人的填写方式某人（马克波罗）某人指定的人（马克波罗所指定的人）持票人,第5章,16,实例5.1的ppt形式,EXCHANGE FOR USD41,084.34 Cambridge 8th April 19 98At Sight pay this Sec
25、ond Bill of Exchange First of same tenor and date unpaid to the Order of Unicam Limited Atomic Absorption,PO Box 207,York Street,Cambridge CB1 2SU“Drawn under Irrevocable Documentary Credit No.LC42198103A of Industrial+Commercial Bank of China,China.”US Dollars Fortyone Thousand&Eightyfour Dollars.34Value Received Which place to AccountTo INDUSTRIAL+COMMERCIAL BANK UNICAM LIMITED OF CHINA BILL NO:5765 ATOMIC ABSORPTION CHINA 100032-1 返回：“必要项目1”“其他项目”“必要项目2”,
