|
| |
| |
Incoterms establish a set of international rules to construe the terms most frequently used in international trade. Their scope covers the rights and duties of the parties to a sales agreement in connection with the delivery of the sold goods. They advise the buyer what is "included" in the price, because in the transportation sector, the risks, insurance, and customs requirements are split between the parties.
|
|
| |
Incoterms only specify the transportation cost borne by the seller, where the loss risk is transferred from seller to buyer, who bears the customs requirements, and who pays the customs duties. Additionally, they establish the duty of the seller to provide insurance coverage. |
|
| |
There are thirteen Incoterms divided into four categories: |
|
| |
 E (EXW): The buyer withdraws the goods at the seller's stores.
F (FCA, FAS, FOB): The seller delivers the goods to a carrier appointed by the buyer.
C (CFR, CIF, CPT, CIP): The seller hires the transport but will not be liable for goods loss or damage, or additional costs due to events occurring after loading and dispatch.
D (DAF, DES, DEQ, DDU, DDP): The seller bears all the expenses and risks until the cargo arrives at destination.
|
|
|
|
| |
INCOTERM |
|
|
Carga |
Trans-
porte
Interior |
Form.
Aduaneras
Exportac. |
Costos Manipu-lación |
Trans-
porte
Ppal. |
Seguro
Mercancia
Transp. Int. |
Costos
Manipulación |
Form.
Aduaneras
Importac. |
Trans-
porte
Interior
|
Recepción
y Descarga |
| Ex Works |
EXW |
|
|
|
|
|
|
|
|
|
|
|
| Free Carrier |
FCA |
|
|
|
|
|
|
|
|
|
|
|
Free Alongside
Ship |
FAS |
|
|
|
|
|
|
|
|
|
|
|
Free
on Board |
FOB |
|
|
|
|
|
|
|
|
|
|
|
Cost and
Freight |
CFR |
|
|
|
|
|
|
|
|
|
|
|
Cost, and
Insurance
and Freight |
CIF |
|
|
|
|
|
|
|
|
|
|
|
Carriage
Paid to |
CPT |
|
|
|
|
|
|
|
|
|
|
|
Carriage and Insurance
Paid to |
CIP |
|
|
|
|
|
|
|
|
|
|
|
Delivered At Frontier
|
DAF |
|
|
|
|
|
|
|
|
|
|
|
Delivered
Ex Ship |
DES |
|
|
|
|
|
|
|
|
|
|
|
| Delivered Ex Quay |
DEQ |
|
|
|
|
|
|
|
|
|
|
|
Delivered
Duty Unpaid |
DDU |
|
|
|
|
|
|
|
|
|
|
|
| Delivered Duty Paid |
DDP |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
 Costos y riesgos del vendedor |
 Costos y riesgos del comprador |
|
|
|
