Foreword
By Rajat Gupta, ICC Chairman
The global economy has given business broader access than ever
before to markets all over the world. Goods are sold in more
countries ，in large quantities, and in greater variety. But as the
volume and complexity of global sales increase, so do possibilities for
misunderstandings and costly disputes when sale contracts are not
adequately drafted.
前言
国际商会主席 Rajat Gupta
全球经济一体化使得商业通向世界各地市场的途径空前 宽广。各种各样的货物被销售到世界各地。然而，随着 全球贸易数额的增加和贸易复杂性的加强，因贸易合同 起草不恰当而带来的误解和高代价争端也可能随之增 加。
国际贸易术语解释通则，国际商会规则在国内和国际贸 易用语The Incoterms? rules, the ICC rules on the use of domestic and
international trade terms, facilitate the conduct of global trade.
Reference to an Incoterms 2010 rule in a sale contract clearly defines
the parties' respective obligations and reduces the risk of legal
complications.
自从 1936 年国际商会制定出国际贸易术语解释通则之 后，此Since the creation of the Incoterms rules by ICC in 1936, this globally
accepted contractual standard has been regularly updated to keep
pace with the development of international trade. The Incoterms 2010
项在全球范围内被采用的合同标准就经常性地更 新换代，与国际贸易的发展步调一致。国际贸易术语解 释通则 2010 考虑了免税贸易区的不断增加， 电子沟通在 商务中的不断增多，以及的使用促进了全球贸易的进行。在贸易合同中引 用国际贸易术语解释通则 2010 可明确界定各方义务并 降低法律纠纷产生的风险。
rules take account of the continued spread of customs-free zones, the
被更加重视的货物运输中的安 全和变化等问题。国际贸易术语increased use of electronic communications in business transactions,
解释通 则 2010 更新并 加强了交货规则，将规则总量从 13 条heightened concern about security in the movement of goods and
consolidates in transport practices. Incoterms2010 updates and
consolidates the 'delivered' rules, reducing the total number of rules
from 13 to 11, and offers a simpler and clearer presentation of all the
rules. Incoterms 2010 is also the first version of the Incoterms rules to
make all references to buyers and sellers gender-neutral.
The broad expertise of ICC's Commission on Commercial Law and
Practice, whose membership is drawn from all parts of the world and
all trade sectors, ensures that the Incoterms 2010 rules respond to
business needs everywhere defines the parties' respective obligations
and reduces the risk of legal complications.
ICC would like to express its gratitude to the members of the
Commission, chaired by Fabio Bortolotti (Italy), to the Drafting Group,
国际商会向 Fabio Bortolotti （ 意大利） 的商法和实践委员 会which comprised Charles Debattista (Co-Chair, France), Jens Bredow
的成员表示谢意，向由 Charles Debattista （副组长，英
(Germany), Johnny Herre (Sweden), David Lwee (UK), Lauri Railas
国），Christoph Martin Radtke （ 副组长，法国），Jens
(Finland), Frank Reynolds (US),and Miroslav Subert (Szech Republic),
Bredow （德国）， Johnny Herre （瑞典）， David Lwee
and to Asko Raty (Finland) for assistance with the images depicting
（英国）， Lauri Railas （芬兰）， Frank Reynold （美国），
the 11 rules.
Miroslav Subert（捷克）组成的起草小组致谢，并且向对 11 条规 则的表述给予帮助的 Asko Raty （芬兰）致谢。
减少到了 11 条， 并且使得所有规则的表述更加简洁明确。国际贸易术语 解释通则 2010 同时也是第一个使得所有在买卖双方中的 适用保持中立的第一个国际贸易术语解释版本。
国际商会的商法和实践委员会成员来自世界各地和多个 贸易部门，该委员会广泛的专业技能确保了国际贸易术 语解释通则
2010 与各地的商贸需求相适应。
Incoterms 2010 1/88
贸易术语解释通则
2010
介绍
INTRODUCTION
Incoterms? 规则规定了一系列在货物销售商业合同实践 中使用The Incoterms? rules explain a set of three-letter trade terms reflecting
的三字母系列贸易术语 Incoterms? 规则主要描述 了货物从卖方business-to-business practice in contracts for the sale of goods. The
Incoterms? rules describe mainly the tasks, costs and risks involved in
the delivery of goods from sellers to buyers.
如何适用
Incoterms?2010
规则
1.把 Incoterms?2010 规则应用到销售合同中
How to use the Incoterms? 2010 rules
1. Incorporate the Incoterms? 2010 rules into your contract of
sale
If you want the Incoterms? 2010 rules to apply to your contract, you
should make this clear in the contract, through such words as, “ [the
chosen Incoterms rule including the named place, followed by]
Incoterms? 2010 ”.
2. Choose the appropriate Incoterms rule
The chosen Incoterms rule needs to be appropriate to the goods, to
the means of their transport, and above all to whether the parties
to organize carriage or insurance, on the seller or on the buyer. The
Guidance Note to each Incoterms rule contains information that is
particularly helpful when making this choice. Whichever Incoterms rule
is chosen, the parties should be aware the interpretation of their
contract may well be influenced by customs particular to the port or
place being used.
3. Specify your place or port as precisely as possible The chosen
Incoterms rule can work only if the parties name a place or port, and
will work best if the parties specify the place or port as precisely as
possible.
A good example of such precision would be: ：
“ FCA 38 Cours Albert 1er, Paris, France Incoterms2010 ”.
在 Incoterms 规则下：
Under the Incoterms rule
Ex Works(EXW), Free Carrier(FCA), Delivered at Terminal(DAT),
Delivered at Place(DAP), Delivered Duty Paid(DDP), Free Alongside
Ship(FAS), and Free on Board(FOB), the named place is the place
where delivery takes place and where risk passes from the seller to
the buyer.
EXW 工厂交货（ ⋯⋯ 指定地点）
FCA 货交承运人 （ ⋯⋯指定地点 ） ”
DAT 终点站交货 （ ⋯⋯指定目的地 ）
DAP 地点交货 （ ⋯⋯指定目的地 ）
DDP 完税后交货 （ ⋯⋯指定目的地 ）
FAS 船边交货 （ ⋯⋯指定装运港 ）
FOB 船上交货 （ ⋯⋯指定装运港 ） 此处所指地点为交货地点，同时风险也从卖方转移至买 方。
3.尽可能精准地描述你方地址或港口名称 只有当事人双方选定特定的一个收货地或港口时，所选 术语才能发挥作用。地点或港口名称越精准， Incoterms 规则越有效。
以下精准描述就是一个很好的例子：
FCA38 Cours Albert 1er ，法国巴黎， 2010通则
2. 选择适宜的 Incoterms 规则
所选的 Incoterms 规则需要与货物，采取的运输方式相 适宜，最重要的是合同双方是否意欲添加额外的义务， 例如将办理运输或保险的义务加于买方或卖方。每个贸 易术语的指导性解释中的如果要使合同适用 Incoterms 规则 2010 ，应在合同中明 确表明，例如：所选择的 Incoterms 规则（含指定地点） 适用
Incoterms? 规则 2010 。
intend to put additional obligations, for example such as the obligation
信息对作出如此的决定非常有 帮助。不论选用何种 Incoterms
规则，双方应该意识到 对合同的解释会受到使用的港口或地址惯例影响。
Incoterms 2010 2/88
贸易术语解释通则
2010
Under the Incoterms rule Carriage Paid to (CPT), Carriage and
Insurance Paid to(CIP), Cost and Freight(CFR) Cost, Insurance
and Freight(CIF), The named place differs from the place of
delivery. Under these four Incoterms rules, the named place is the
place of destination to which carriage is paid.
Indications as to place or destination can helpfully be further
specified by stating a precise point in that place or destination in
order to avoid doubt or argument.
4. Remember that Incoterms rules do not give you a
complete contract of sale
Incoterms rules do say which party to the sale contract has the
obligation to make carriage or insurance arrangements, when 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 matters 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 rules.
Main features of the Incoterm@2010 rules
CIP 运费、保险费付至 （ ⋯指定目的地 ）
CFR 成本加运费 （ ⋯⋯指定目的港 ）
CIF 成本、保险费 加运费 （ 指定目的港 ） 所指地点随交货地不同而不同。在这四条 Incoterms 规 则下，所指地点为运费付至地。
为了避免疑问和争议，指定地点或目的地可以进一步阐 述为一个精确的地点。
4．谨记 Incoterms 规则并没有给当事人提供一份完整的 销售合同
Incoterm 规则确有阐述销售合同中当事人的特定义务， 当卖方将货物运至买方时，办理运输和保险义务的承担。
然而， Incoterms 并没有任何关于付款价格或付款方式的 规定，或是货物所有权的转移，违约的后果等。这些问 题通常是通过销售合同的明示条款和适用的法律条文来 解决。当事人需要注意的是，当地强制适用的法律有可 能优先于销售合同的内容，包括所选择的
Incoterms 规 则。
Incoterms?2010 的主要特征
DAT 和 DAP 代替了原来
1. Two new Incoterms ruls –DAT and DAP –have replaced
1. 两个新的贸易术语，即
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 rules that may be used
irrespective of the agreed mode of transport — DAT, Delivered at
Terminal, and DAP, Delivered at Place — for the Incoterms 2000
rules DAF, DES, DEQ and DDU.
Incoterms2000 的 DAF,DES,DEQ 和 DDU 术语。 贸易术语的数量从原来的 13 个减少到 11 个。
Incoterms2010 用两个可以不顾及已议定的运输模式的 新术语 —— DAT ，目的地交货和 DAP ，指定地交货 —— 代替了
Incoterms2000 中的 DAF,DES,SEQ 和 DDU 术 语。
DAT 和 DAP 术语都规定需在指定地点交货：在 DAT 情况下，从Under both new rules, delivery occurs at a named destination: in
DAT, at the buyer
vehicle
(as under the former DEQ rule); in DAP, likewise at the buyer
disposal, but ready for unloading (as under the former DAF, DES
and DDU rules).
Incoterms 2010 3/88
运输工具上卸下货物交由买方处置（这和先 前的 D'EQs 术语一样）；在 DAP 情况下同样交由买方 处置，但需做好卸货的准备（这和先前的 DAF, DES 和' s disposal unloa fdroemd the arriving
Incoterms 规则下
贸易术语解释通则
2010
CPT 运费付至（ ⋯⋯ 指定目的地）
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. Likewise, the arriving
余。 DAT 的目的地可以是港口，因此 DAT 可以用于 在Incoterms 2000下DEQ适用的情况。同样的， DAP 中运 达货物的交通工具可以是轮船，而目的地也可以是港口， 因此 DAP 可以用于 Incoterms2000 下 DES适用的情况。 这两 个新的术语，和“ vehicle ” under DAP may wel la b sehip and the named place
先前的几个术语一样，是由卖方承担所 有费用（除了与进口清算有of destination may well be a port: consequently, DAP can safely be
关的费用）和货物到达目的 地前的风险。
used in cases where the Incoterms 2000 rule DES once was.
These new rules, like their predecessors, are “ delivered w”ith,
the seller bearing all the costs (other than those related to import
clearance, where applicable) and risks involved in bringing the
goods to the named place of destination.
2. Classification of the 11 Incoterms? 2010 rules
The 11 Incoterms? 2010 rules are presented in two distinct
classes：
RULES FOR ANY MODE OR MODES OF TRANSPOTR
EXW EX WORKS
FCA FREE CARRIER CPT
CIP
DAT
DAP
适用于任何运输方式的术语：
2. Incoterms?2010 中 11 种贸易术语的分类 Incoterms?2010 11
种贸易术语目前被分为两类：
EXW 工厂交货
FCA 货交承运人
CARRIAGE PAID TO
CPT 运费付至
CIP 运费及保险费付至
DAT 目的地交货
DAP 所在地交货
DDP 完税后交货
适用于海上和内陆水上运输的术语：
FAS 船边交货
FOB 船上交货
CFR 成本加运费
CIF 成本、保险费加运费
CARRIAGE AND INSURANCE PAID TO
DELIVERED AT TERMINAL
DELIVERED AT PLACE
DDP DELIVERED DUTY PAID
RULES FOR SEA AND INLAND WATERWAY TRANSPORT
FAS
FOB
CFR
CIF
FREE ALONGSIDE SHIP
FREE ON BOARD
COST AND FREIGHT
COST INSURANCE AND FREIGHT
The first class includes the seven Incoterms? 2010 rules that can
be used irrespective of the mode of transport selected and
irrespective of whether one or more than one mode of transport is
employed. EXW, FCA, CPT, CIP, DAT, DAP and DDP belong to
this class. They can be used even when there is no maritime
transport at all. It is important to remember, however, that these
rules can be used in cases where a ship is used for part of the
carriage.
第一种分类中的七种贸易术语不用考虑所选用运输方式 的种类。
EXW,FCA,CPT,CIP,DAT,DAP 和 DDP 都属于 第一种分类。它们甚至可以运用于没有海上运输的情况 下。谨记只要运输中一个部分运用过船只便可以适用此 类术语。
在第二类术语中，交货点和把货物送达买方的地点都是In the second class of Incoterms? 2010 rules, the point of delivery
and the place to which the goods are carried to the
DDU 术语一样）。
新贸易术语的使用，使 Incoterms 2000中的 DES和DEQ成 为多Incoterms 2010 4/88
贸易术语解释通则
2010
”港 口，所以只适用于“海上或内陆水上运输
buyer are both ports, hence the label
inla“nds ewa taenrwd ay
rules. FAS, FOB, CFR and CIF belong to this class. Under the last FAS,FOB,CFR 和 CIF 都属于这一类。最后的三个术语， three Incoterms rules, all mention of the ship 's rail as t删he除 p了oi以nt越 过船舷为交货标准而代之以将货物装运上of delivery has been omitted in preference for the goods
being delivered when they are “onb oard ”t he vessel. This
more closely reflects modern commercial reality and avoids
the rather dated image of the risk swinging to and fro across
an imaginary perpendicular line.
3.国内贸易和国际贸易的规定
传统的 Incoterms 规则只在国际销售合同中运用，此种 交易货物运输都需跨越国界。在世界许多地区，商业集 团如欧盟使得不同国家间的过关手续不再重要。 所以， Incoterms?2010 正式认可所有的贸易规则既可以适用 于国内交易也可以适用于国际交易。所以， Incoterms?2010 在一些地方明确规定，只有在适当的时 候，才有义务遵从进口或者出口的手续。
船。这更准确的反应了现代商业现实，避了以往风险围 绕船舷这条虚拟垂线来回摇摆。
3. Rules for domestic and international trade Incoterms rules
have traditionally been used in international sale contracts where
goods pass across national boarders. In various areas of the
world, however, trade blocs, like the European Union, have made
border formalities between different countries less significant.
Consequently, the subtitle of the Incoterms? 2010 rules
formally recognize that they are available for application to
both international and domestic sale contracts. As a result, the
Incoterms? 2010 rules clearly state in a number of places that the
obligation to comply with export/import formalities exists only
where applicable.
两个新发展使得 ICC 相信向这个方向的改革是适宜的。 首先，商Two developments have persuaded ICC that a movement in
人们普遍在国内贸易合同使用 Incoterms2010 规 则。其次，比起this direction is timely. Firstly, traders commonly use
先前提到的统一的商业规则中的运输和 交付术语，在国内贸易中更Incoterms rules for purely domestic sale contract. The second
reason is the greater willingness in the Unites States to use
Incoterm rules in domestic trade rather than the former
Uniform Commercial Code shipment and delivery terms.
4．引言
4. Guidance Notes
Before each Incoterms? 2010 rule you will find a Guidance Note.
The Guidance Notes explain the fundamentals of each Incoterms
rule, such as when it should be used, when risk passes, and how
costs are allocated between seller and buyer. The Guidance
在 Incoterms?2010 的每条规则前面， 都有一条引言。引 言解释每条贸易规则的基本内容，比如说什么时候被运 用到，什么时候风险转移，还有费用在卖方和买方间是 怎样分配的等等。 引言并不是 Incoterms?2010 的内容， 但是它们能帮助使用者更准确更有多美国人愿意使用
Incoterms2010 中的术语
Notes are not part of the actual Incoterms? 2010 rules, but are
效率的针对特定的贸 易运用合适的贸易条款。
intended to help the user accurately and efficiently steer
towards the appropriate Incoterms rule for a particular
transaction.
5. 电子通信
上一版本的 Incoterms 规则已经确定了可以被电子数据 交换信息5. Electronic communication
Previous versions of Incoterms rules have specified those
documents that could be replaced by EDI messages. Articles
A1/B1 of the Incoterms? 2010 rules, however, now give electronic
means of communication the same effect as paper
communication, as long as the parties so agree or where
customary. This formulation facilitates the evolution of new
electronic procedures throughout the lifetime of the Incoterms?
Incoterms 2010 5/88
替代的文件。然而 Incoterms? 规则 2010中的 A1/B1 赋予电子通信方式和纸质通讯相同的效果，只要 缔约双方同意或存在国际惯例。这一规定有利于促进 Incoterms? 规则 2010 中新的电子程序的演进。贸易术语解释通则
2010
2010 rules.
6. Insurance cover
The Incoterms? 2010 rules are the first version of the Incoterms
rules since the version of the Institute Cargo Clauses and take
account of alterations made to those clauses. The Incoterms?
9. String sales
In the sale of commodities, as opposed to the sale of goods, cargo
is frequently sold several times
6. 保险范围
2010 rules place information duties relating to insurance in articles
Incoterms? 规则 2010 是协会货物条款修订以来的最新 版国际贸A3/B3, which deal with contracts of carriage and insurance. These
易术语规则，并就对那些条款的变更做了考虑。
provisions have been moved from the more generic found in
article A10/B10 of the Incoterms 2000 rules.
Incoterms? 规则 2010 把关系到保险的信息义务规定在 A3/B3 ，这涉及到运输和保险合同。 这些条款已经从更为 普通的国际贸易The language in articles A2/B3 relating to insurance has also been
术语 2000 中 A10/B10 的文章中删除。 为了明确缔约双方的义altered with a view to clarifying the parties obligations in
务，条款 A2/B3 中涉及保险的行 文也做了变化。
this regard.
7. Security-related Clearances and information required for
such clearances
There is heightened concern nowadays 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 seller to obtain or to render assistance in
obtaining security-related clearances, such as chain-of-custody
information, in articles A2/B2 and A10/B10 of various Incoterms
rules.
8. 终点站操作费 在国际贸易术语 CPT，CIP，CIF，DAT ，DAP
和 DDP 项下，卖家必须做好安排使货物到达指定目的地。虽然 运因此， Incoterms? 规则 2010 已经在买家和卖家间分配了 义务，在与安全有关的清关获得或者提供帮助，例如在 多种多样的国际贸易术语中 A2/B2 和 A10/B10 的监管 链相关信息。
7. 与安全有关的清关需要的信息 现在人们高度关注货物运输中的安全问题，需要确认货 物不会对生命和财产有威胁，除了其自身固有的属性。
8. Terminal handling charges
Under Incoterms rules CPT, CIP, CFR, CIF, DAT, DAP, and DDP,
费是由卖方支付的，但因为运费一般被卖方包含在销 售价格中所以the seller must make arrangements for the carriage of the goods
to the agreed destination. While the freight is paid by the seller, it
is actually paid for by the buyer as freight costs are normally
included by the seller in the total selling price. The carriage costs
实际上运费是由买方支付的。货运费有时 包括港口或集装箱码头内的理货和运输费用，承运人和 终点站运营方也可能向收到货物的买家收取这笔费用。 在这种情况下，买家会想要避免对同一服务重复付费： 一次付给卖家作为销售价格中的一部分，一次单独地付 给will sometimes include the costs of handling and moving the goods
承运人或者终点站运营方。 Incoterms? 规则 2010 在相 关国际贸within port or container terminal facilities and the carrier or terminal
易术解释规则的 A6/B6 条款明确的分配此项 费用，力求避免重复operator may well charge these costs to the buyer who receives
the goods. In these circumstances, the buyer will want to avoid
paying for the same service twice: once to the seller as part of the
total selling price and once independently to the carrier or the
terminal operator. The Incoterms? 2010 rules seek to avoid this
happening by clearly allocating such costs in articles A6/B6 of the
manufactured
relevant Incoterms rules.
付费。
9. 连环合同 与工业制成品的销售不同，在农矿产品的销售中，货物 经常在沿销售链运转过程中被频繁销售多次。这种情况during transit down a string
” when this a h
saeplpleern ins, the
下，在运输中的卖家不用再运输货物，因为货物已被第
Incoterms 2010 6/88
贸易术语解释通则
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middle of the string don
these
't have to s ghoipo tdhse because
一个卖家装船运输了。中途的卖方通过接收货物而非运 输货物向买方履行义务。为明确起见， Incoterms? 规则 2010 在相关规定中把提取已经运输的商品的义务作为 运输商品义务的替换。
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 go”o ds that
have been shipped. For clarification purposes, Incoterms? 2010 rules
include the obligation to “ procureg oods shipped ”as an alternative
to the obligation to ship goods in the relevant Incoterms rules.
Incoterms 2010 7/88
贸易术语解释通则
2010
RULES FOR ANY MODE OR MODES OF
TRANSPORT
Variants of Incoterms rules
运输方式的规则
国际贸易术语解释通则的变体 贸易各方有时因各自需要意图修改某一国际贸易术语规 则的适用。《国际贸易术语解释通则Sometimes the parties want to alter an Incoterms rules. The Incoterms
2010 》并不禁止这
2010 rules do not prohibit such alteration, but there are dangers in so
种修改， 但是这样做会带来一定的危险。 因此双方都应当 在合doing. In order to avoid any unwelcome surprises, the parties would
同中明确表明修改意欲达到的效果以避免不愉快的 分歧。譬如，need to make the intended effect of such alterations extremely clear in
假设合同改变了 Incoterms 规则中费用的分 配，那么合同各方亦their contract. Thus, for example, if the allocation of costs in the
应当明确声明是否改变风险 （从卖方 到买方）转移的临界点。
Incoterms 2010 rules is altered in the contract, the parties should also
clearly state whether they intend to vary the point at which the risk
passes from seller to buyer.
本导言的功能地位 本导言只是对《国际贸易术语解释通则Status of this introduction
This introduction gives general information on the use and
interpretation of the Incoterms 2010 rules, but does not form part of
those rules.
对《国际贸易术语解释通则
Explanation of terms used in the Incoterms 2010 rules As in the
Incoterms rules, the s eller ' s and buyer ' s obligati presented in
mirror fashion, reflecting under column A the seller ' s obligations and
under column B the buyer
These obligations can be carried out personally by the seller or the
buyer or sometimes, subject to terms in the contract or the applicable
law, through intermediaries such as carriers, freight forwarders or
other persons nominated by the seller or the buyer for a specific
purpose.
The text of the Incoterms 2010 rules is meant to be self-explanatory.
However, in order to assist users the following text sets out guidance
as to the sense in which selected terms are used throughout the
document.
承运人： 出于《国际贸易术语解释通则
Carrier: For the purposes of the Incoterms 2010 rules, the carrier is
the party with whom carriage is contracted.
报关单： 是指为了遵守海关条例而需要满足的一些要求， 包括Customs Formalities: These are requirements to be met in order to
comply with any applicable customs regulations and may include
documentary, security, information or physical inspection obligations.
Delivery: This concept has multiple meanings in trade law and
practice, but in the Incoterms 2010 rules, it is used to indicate where
了单据、安全、信息或者实体检验之义务。
2010》的目的，
《国际贸易术语解释通则 2010 》正文中条文解析明了。 但出于引导辅助 （使用者） 理解的考虑， 编者还是占用了 以下篇幅对从《规则》中选取的几个术语进行阐释。
2010 》中术语的解释
解释的概括提示，并不是这些的组成部分。
2010 》的用途和
on正s a如re《 国际贸易术语解释通则 2010》中所述，买方和卖
方的共同义务是以对应方式呈现的， 也就是说， 既能反映 出s
obAl iga栏ti中on的s. 买方义务， 又能反映出 B 栏中的卖方义'
务。 这些义务可以由买方或者卖方亲自履行， 有时抑或受制于
合同或者适用法律中的个别条款的规定，由诸如承运人、 转运代理人等中介组织， 或者其他由买方或者卖方为了特 定目的而委任的人来履行。
承运人是指与托运人订立合同，并承担运输义务的一方。
交货：在商法和商事活动中， 这个概念有多种涵义。 但是， 在《国际贸易术语解释通则 2010 》中，交货用来表明在
the risk of loss of or damage to the goods passes from the seller to the
货物由卖方向买方转移的过程中毁损风险在何处转移。
buyer.
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贸易术语解释通则
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交货单：此术语现在已成为 A8 条款的标题。交货单， 是用于证明已完成交货的凭证。 对于《国际贸易术语解释 通则 2010 》Delivery document: This phrase is now used as the heading to article
A8. It means a document used to prove that delivery has occurred. For
many of the Incoterms 2010 rules, the delivery document is a transport
document or corresponding electronic record.
However, with EXW, FCA, FAS and FOB, the delivery document may
simply be a receipt. A delivery document may also have other
functions, for example as part of the mechanism for payment.
Electronic record or procedure: A set of information constituted of
one or more electronic messages and, where applicable, being
functionally equivalent with the corresponding paper document.
Packaging: this word is used for different purposes:
1. The packaging of the goods to comply with any requirements under
the contract of sale.
2. The packaging of the goods so that they are fit for transportation.
3. The stowage of the packaged goods within a container or other
means of transport.
In the Incoterms 2010 rules, packaging means both the first and
在《国际贸易术语解释通则 2010》中，“包装”一词有
3. 集装箱或其他运输工具中已包装货物的理仓
包装：此词因语境不同有不同含义：
1. 符合销售合同要求的货物包装；
2. 符合运输要求的货物包装；
电子记录或者程序：由一个或多个可适用的电子讯号组成 的一组信息库，其功能上等同于相应的纸质文档。
中的许多规则，交货单是一种运输单据或相 关电子记录。
但是对于 EXW ，FCA，FAS 和 FOB ，交货单只是一种 收据。当然，交货单还有其他功能， 比如支付程序的一个 环节。
以上中的 1 和 2 项的含义。 Incoterms2010 中并不涉及 集装second of the above. The Incoterms 2010 rules do not deal with the
箱内货物的理仓义务，当事人应在销售合同中予以 确定。
parties o'b ligations for stowage within a container and therefore,
where relevant, the parties should deal with this in the sale
contract.
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贸易术语解释通则
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EXW （insert named place of delivery）
GUIDANCE NOTE
This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is
employed.
It is suitable for domestic trade, while FCA is usually more appropriate for international trade.
“ Ex Works ” means that the seller delivers when it places the goods at the disposal of the buyer at the seller t
another named place （i.e., works, factory, warehouse, etc.）. The seller does not need to load the goods on any collecting vehicle, nor does
it need to clear the goods for export, where such clearance is applicable.
The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point
are for the account of the seller. The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named
place of delivery.
EXW represents the minimum obligation for the seller. The rule should be used with care as:
a） The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a better position to do so. If the
seller does load the goods, it does so at the buyer ' s risk tahned s exllepre niss e. In cases in a better position to load the goods, FCA,
which obliges the seller to do so at its own risk and expense, is usually more appropriate.
b） A buyer who buys from a seller on an EXW basis for export needs to be aware that the seller has an obligation to provide only such
assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore
well advised not to use EXW if they cannot directly or indirectly obtain export clearance.
c） The buyer has limited obligations to provide to the seller any information regarding the export of the goods. However, the seller may need
this information for, e.g., taxation or reporting purposes.
EXW—— 工厂交货（ ⋯⋯指定地点）
本条规则与（当事人）所选择的运输模式无关，即便（当事人）选择多种运输模式，亦可适用该规则。本
规则较适用于国内交易，对于国际交易，则应选 FCA[1] “货交承运人（ ⋯⋯ 指定地点） ”规则为佳。
“工厂交货（ ---指定地点） ”是指当卖方在其所在地或其他指定的地点（如工场（强调生产制造场所）
方亦不必为货物办理出口清关手续。
双方都应该尽可能明确的指定货物交付地点，因为此时（交付前的）费用与风险由卖方承担。买方必须承 当在双方约定的地点或在指定地受领货物的全部费用和风险。
EXW 是卖方承担责任最小的术语。它应遵守以下使用规则：
a） 卖方没有义务为买方装载货物，即使在实际中由卖方装载货物可能更方便。若由卖方装载货物，相关风险 和费用亦由买方承担。如果卖方在装载货物中处于优势地位，则使用由卖方承担装载费用与风险的 FCA术
语通常更合适。
b） 买方在与卖方使用 EXW 术语时应知晓，卖方仅在买方要求（更符合术语特质）办理出口手续时负有协助的 义务：（但是），卖方并无义务主动（更强调最小义务，吸收进 2010 年本身的意义）办理出口清关手续。 因此如果买方不能直接或间接地办理出口清关手续，建议买方不要使用 EXW 术语。
c） 买方承担向卖方提供关于货物出口之信息的有限义务。 但是，卖方可能需要这些用作诸如纳税 （申报税款） 、 报关等目的的信息。、工厂
（制造场所）或仓库等）将货物交给买方处置时，即完成交货。卖方不需将货物装上任何运输工具，在需要办 理出口清关手续时，卖Incoterms 2010 10/88
贸易术语解释通则
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A THE SELLER'
OBLIGATIONS
A1 General obligations of the seller
B THE BUYER'
OBLIGATIONS
B1 General obligations of the buyer
The seller must provide the goods and the commercial The buyer must pay the price of the goods as provided
invoice in conformity with the contract of sale and any
in the contract of sale.
other evidence of conformity that may be required by
the contract.
Any document referred to in A1-A10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
A2 Licences, authorizations, security clearances andB 2 Licences, authorizations, security clearances
and other formalities
other formalities
Where applicable, the seller must provide the buyer, at
Where applicable, it is up to the buyer to obtain, at
the buyer
's request, risk and expense, assista
ncites own risk and expense, any export and import
in obtaining any export licence, or other official
authorization necessary for the export of the goods.
licence or other official authorization and carry out all
customs formalities for the export of the goods.
Any document referred to in B1-B10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
Where applicable, the seller must provide, at the buyer
'
s request, risk and expense, any information i the
possession of the seller that is required for the security clearance of the goods.
A3 Contracts of carriage and insurance a)
Contract of carriage
The seller has no obligation to the buyer to make a
contract of carriage.
b) Contract of insurance
The seller has no obligation to the buyer to make a
contract of insurance. However, the seller must
provide the buyer, at the buyer
'resq uest, risk and
expense (if any), with information that the buyer
needs for obtaining insurance.
A4 Delivery
B3 Contracts of carriage and insurance a)
Contract of carriage
The buyer has no obligation to the seller to make a
contract of carriage.
b) Contract of insurance
The buyer has no obligation to the seller to make a
contract of insurance.
B4 Taking delivery
The seller must deliver the goods by placing them at
The buyer must take delivery of the goods when A4
the disposal of the buyer at the agreed point, if any,
and A7 have been complied the named place of delivery, not loaded on any
collecting vehicle. If no specific point has been
agreed within the named place of delivery, and if
there are several points available, the seller may
select the point that best suits its purpose. The seller
must deliver the goods on the agreed date or within
the agreed period.
A5 Transfer of risks
The seller bears all risks of loss of or damage to
the goods until they have been delivered in
accordance
11/88
B5 Transfer of risks
The buyer bears all risks of loss of or damage to the
goods from the time they have been delivered as
贸易术语解释通则
2010Incoterms 2010
with A4, with the exception of loss or damage in the
circumstances described in B5.
envisaged in A4.
If the buyer fails to give notice in accordance with B7,
then the buyer bear all risks of loss of or damage to
the goods from the agreed date or the expiry date of
the expiry date of any agreed period for delivery,
provided that the goods have been clearly identified as
the contract goods.
A6 Allocation of costs
The seller must pay
a) all costs relating to the goods until they have been
delivered in accordance with A4, other than those
payable by the buyer as envisaged in B6; and
b) where applicable, the costs of customs formalities
necessary for export, as well as all duties, taxes, and
other charges payable upon export.
B6 Allocation of costs
The buyer must:
a) pay all costs relating to the goods from the time
they have been delivered as envisaged in A4;
b)pay any additional costs incurred by failing either to
take delivery of the goods when they have been
placed at its disposal or to give appropriate notice in
accordance with B7, provided that the goods have
been clearly identified as the contract goods;
c)pay, where applicable, all duties, taxes and other
charges, as well as the costs of carrying out customs
formalities payable upon export; and
d) reimburse all costs and charges incurred by the
seller in providing assistance as envisaged in A2.
A7 Notices to the buyer
The seller must give the buyer any notice needed to
enable the buyer to make delivery of the goods.
B7 Notices to the seller
The buyer must, whenever it is entitled to determine
the time within an agreed period and/or the point of
taking delivery within the named place, give the seller
sufficient notice thereof.
B8 Proof of delivery
A8 Delivery document
The seller has no obligation to the buyer.
The buyer must provide the seller with appropriate
evidence of having taken delivery.
B9 Inspection of goods
A9 Checking–
packaging–
marking
The seller must pay the costs of those checking
operations (such as checking quality, measuring,
weighing, counting) that are necessary for the purpose
of delivering the goods in accordance with A4.
The seller must, at its own expense, package the
goods, unless it is usual for the particular trade to
transport the type of goods sold unpackaged. The seller
may package the goods in the manner appropriate for
their transport, unless the buyer has notified the seller
of specific packaging requirements before the contract
The buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by
the authorities of the country of export.
of sale is concluded. Packaging is
Incoterms 2010 12/88
贸易术语解释通则
2010
to be marked appropriately.
A10 Assistance with information and related costs
The seller must, where applicable, in a timely manner,
provide to or render assistance in obtaining for the
buyer, at the buyer
'rse quest, risk and expense, any
documents and information, including security-related
information, that the buyer needs for the import of the
B10 Assistance with information and related costs
The buyer must, in a timely manner, advise the seller
of any security information requirements so that the
seller may comply with A10.
The buyer must reimburse the seller for all costs and
assistance in obtaining documents and information as
envisaged in A10.
goods and/or for their transport to the final destination.
charges incurred by the seller in providing or rendering
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贸易术语解释通则
2010
卖方义务 买方义务
A1 卖方的一般义务
B1买方的一般义务 买方必须按照买卖合同之规定支付货卖方必须按照销售合同提供货物和商业发票，以及 合同可物价款。
能要求的、用以证明货物符合合同规定的其 他任何凭证。
所有在 B1-B10 条款中提及的文件， （均） 可采用经当
所有在 A1-A10 条款中提及的文件， （均）可采用经 当事人协定或约定俗成、 具有同等作用的电子记录或者 手事人协定或约定俗成、具有同等作用的电子记录 或者手续。
续。
A2许可证、批准、安全通关及其他手续
在需要办理海关手续时，应买方要求并由买方承当 风险和费用时，卖方应协助买方办理出口货物必须 的出口许可证或其他官方许可。
应买方要求并由其承担风险和费用，在需要办理海 关手续时，卖方必须提供其掌握的货物安全检查所 要求的任何信息。
A3运输合同与保险合同
a） 运输合同
卖方没有为买方签订运输合同的义务
b） 保险合同
卖方没有义务与买方签订保险合同。然而，当买方 请求或由其承担风险与（或有的）费用时，卖方必 须向买方提供其获取保险所需要的信息。
A4 交货
卖方应在约定点或在指定地点将未置于任何运输车 辆上的货物交给买方处置。若在指定的地点内未约 定具体交货点，或有若干个交货点可使用，卖方可 选择最符合其目的之地进行交货。卖方需在约定地 或约定时间内交货。
A5 风险转移
除发生 B5 中所描述之灭失或损坏的情形外， 卖方必 须承当货物灭失或损坏的一切风险，直至已经按照 A4 规定交货为止。
B3运输合同和保险合同 a）运输合同
买方没有为卖方签订运输合同的义务 b）保险合同
买方没有与卖方签订保险合同的义务
B2许可证、批准、安全通关及其他手续 在需要办理海关手续时 , 买方必须自担风险和费用， 由其取得任何出口和进口许可证或其他官方许可， 并 办理货物出口的一切海关手续。
B4 受领货物 （接收货物 ）
买方必须在卖方按照 A4 和 A7 规定交货时受领货 物。
B5风险转移
自卖方按 A4 规定交货之时起，买方必须承担货物灭 失或损坏的一切风险。
如果买方未按照 B7 之规定通知卖方，则自约定的交 货日期或交货期限届满之日起， 买方必须承当货物灭 失或损坏的一切风险， 但以该项货物已清楚地确定为 合同项下之货物为限。
B6 费用划分
A6 费用划分
除 B6 预设的可由买方支付的费用外， 卖方必须承担 与货物有关的所有费用， 直到其按照 A4 规定交货为 止。
买方必须支付：
a） 自按照 A4 规定交货之时起与货物有关的一切Incoterms 2010 14/88
贸易术语解释通则
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费用；
b） 在货物已交给买方处置而买方未受领货物或未 按照 B7
规定给予卖方相应通知而发生的任何 额外费用， 但以该项货物已正式划归合同项下为 限；
c） 在需要办理海关手续时， 货物出口应交纳的一切 关税、 税款和其他费用， 以及办理海关手续的费 用。
d） 卖方按照 A2 规定给予协助时所发生的一切成 本与费用。
A7通知买方
卖方必须提供能使买方提货的所需通知。
B7通知卖方
一旦买方有权确定在约定的期限内受领货物的具体
时间和 / 或地点时，应就此给予卖方充分的通知
B8交货证明
买方必须向卖方提供已受领货物的适当凭证。
B9 货物检验
买方必须支付装船前检验的强制性费用 , 包括由出
口国当局强制检查（的费用） 。
A8 交货凭证
卖方无义务。
A9 检查、包装、标志
卖方必须支付与 A4 规定一致的、 以交付货物为目的
的查对费用（如查对货物品质、丈量、过磅、点数 的费用）。
卖方必须支付货物包装费用，除非是不需要包装便 可进行运输的特殊货物。卖方应采取适宜运输的包 装方式，除非买方在签订买卖合同前便告知卖方特 定的包装要求。包装应作适当标记。
A10 信息帮助和相关费用
应买方要求并由其承当风险和费用时，卖方须在合
适的情况下为买方提供及时的帮助，以帮助买方取
得其出口和 / 或进口货物以及将货物运至最后目的 地所需的任何单据和信息， 包括与安全有关的信息。
B10信息帮助和相关费用
为使卖方可以履行 A10 之规定，买方必须及时通知卖
方其对于相关交易安全信息的要求。
买方必须补偿卖方 （由于提供给买方获得 A10 中提到 的讯息和单据而可能）产生的所有费用和代价。
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贸易术语解释通则
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FCA - Free Carrier (insert named place of delivery)
GUIDANCE NOTE
This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of
transport is employed.
“ Free Carrier ” means that the seller delivers the goods to the carrier or another person nominated by the buyer at the
seller ' s premises or another named place. The parties are well advised to specify as clearly as possible the point
within the named place of delivery, as the risk passes to the buyer at that point.
If the parties intend to deliver the goods at the seller ' s premises, they should identify the address of those premises as the
named place of delivery. If, on the other hand, the parties intend the goods to be delivered at another place, they must
identify a different specific place of delivery.
FCA requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the
goods for import, pay any import duty or carry out any import customs formalities.
FCA—— 货交承运人（ ⋯⋯指定地点）
该项规则可以适用于各种运输方式（单独使用的情况） ，也可以适用于多种运输方式同时使用的情况。
“货交承运人 ”是指卖方于其所在地或其他指定地点将货物交付给承运人或买方指定人。建议当事人最好尽 可能清楚地明确说明指定交货的具体点，风险将在此点转移至买方。
若当事人意图在卖方所在地交付货物，则应当确定该所在地的地址，即指定交货地点。另一方面，若当事 人意图在其他地点交付货物，则应当明确确定一个不同的具体交货地点。
FCA要求卖方在需要时办理出口清关手续。但是，卖方没有办理进口清关手续的义务，也无需缴纳任何进 口关税或者办理其他进口海关手续。
在需要办理海关手续时（在必要时 /适当时）， DAP 规则要求应有卖方办理货物的出口清关手续，但卖方没有 义务办理货物的进口清关手续，支付任何进口税或者办理任何进口海关手续，如果当事人希望卖方办理货物的 进口清关手续，支付任何进口税和办理任何进口海关手续，则应适用 DDP 规则。Incoterms 2010 16/88
贸易术语解释通则
2010
A THE SELLER'
OBLIGATIONS
B THE BUYER'
OBLIGATIONSB1 General obligations of the buyer
The buyer must pay the price of the goods as provided
in the contract of sale.
A1 General obligations of the seller
The seller must provide the goods and the commercial
invoice in conformity with the contract of sale and any
other evidence of conformity that may be required by the
contract.
Any document referred to in A1-A10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
A2 Licences, authorizations, security clearances
and other formalities
Where applicable, the seller must obtain, at its own risk
and expense, any export licence or other official
authorization and carry out all customs formalities
necessary for the export of the goods.
Any document referred to in B1-B10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
B2 Licences,a uthorizations, security clearances
and other formalities
Where applicable, it is up to the buyer to obtain, at its
own risk and expense, any import licence or other
official authorization and carry out all customs
formalities for the import of the goods and for their
transport through any country.
A3 Contracts of carriage and insurance a) Contract of
B3 Contracts of carriage and insurance
a) Contract of carriage
carriage
The seller has no obligation to the buyer to make a
The buyer must contract at its own expense for the
contract of carriage. However, if requested by the buyer
carriage of the goods from the named place of delivery,
or if it is commercial practice and the buyer does not give
except when the contract of carriage is made by the
an instruction to the contrary in due time, the seller may
seller as provided for in A3 a).
contract for carriage on usual terms at the buyer
'
risk and expense. In either
the seller may decline to make the contract of carriage
and, if it does, shall promptly notify the buyer.
b) Contract of insurance
The seller has no obligation to the buyer to make a
contract of insurance. However, the seller must provide
the buyer, at the buyer
'rse quest, risk, and expense (if
any), with information that the buyer needs for obtaining
insurance.
A4 Delivery
person nominated by the buyer at the agreed point, if
any, at the named place on the agreed date or within the
B4 Taking delivery
have been delivered as envisaged in A4.
b) Contract of insurance
The buyer has no obligation to the seller to make a
contract of insurance.
s
ase,
The seller must deliver the goods to the carrier or another
The buyer must take delivery of the goods when they
Unless the buyer notifies the seller otherwise, the
agreed period.
seller may deliver the goods for carriage in such a
Delivery is completed:
manner as the quantity and/or nature of the goods
a) If the named place is the seller
's prem
ises, when the
may require.
goods have been loaded on the means of transport
provided by the buyer.
b) In any other case, when the goods are placed at the
Incoterms 2010 17/88
贸易术语解释通则
2010
disposal of the carrier or another
person nominated the buyer on
the seller unloading.
by
s means of transport ready for
other charges payable upon export.
If no specific point has been notified by the buyer under
B5 Transfer of risks
B7 d) within the named place of delivery, and if there are
The buyer bears all risks of loss of or damage to the
several points available, the seller may select the point
goods from the time they have been delivered as
that best suits its purpose.
envisaged in A4.
A5 Transfer of risks
If
The seller bears all risks of loss of or damage to the
A4, with the exception of loss or damage in the
circumstances described in B5.
a) the buyer fails in accordance with B7 to notify the
in A4 or to give notice; or
b) the carrier or person nominated by the buyer as
envisaged in A4 fails to take the goods into its charge,
then, the buyer bears all risks of loss of or damage to
the goods:
(i) from the agreed date, or in the absence of an agreed
date,
(ii) from the date notified by the seller under A7 within
the agreed period; or, if no such date has been notified,
(iii) from the expiry date of any agreed period for
delivery, provided that the goods have been clearly
identified as the contract goods.
B6 Allocation of costs
The buyer must pay
a) all costs relating to the goods from the time they have
been delivered as envisaged in A4, except, where
applicable, the costs of customs formalities necessary
A6 Allocation of costs
The seller must pay
a) all costs relating to the goods until they have been
delivered in accordance with A4, other than those
payable by the buyer as envisaged in B6; and
b) where applicable, the costs of customs formalities
necessary for export, as well as all duties, taxes, and
for export, as well as all duties, taxes, and other charges
payable upon export as referred to in A6 b);
b) any additional costs incurred, either because:
(i) the buyer fails to nominate a carrier or another
person as envisaged in A4, or
(ii) the carrier or person nominated by the buyer as
envisaged in A4 fails to take the goods into its charge,or
(iii) the buyer has failed to give appropriate notice in
accordance with B7, provided that the goods have been
clearly identified as the contract goods; and
c) where applicable, all duties, taxes and other charges
as well as the costs of carrying out customs formalitiesgoods until they have been delivered in accordance with
nomination of a carrier or another person as envisaged
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贸易术语解释通则
2010
payable upon import of the goods and the costs for their
transport through any country.
B7 Notices to the seller
s risk and expenTshee, gbiuvyee r must notify the
The seller must, at the buyer
seller of
a) the name of the carrier or another person nominated
the buyer sufficient notice either that the goods have
as envisaged in A4 within sufficient time as to enable
been delivered in accordance with A4 or that the
A7 Notices to the buyer
carrier or another person nominated by the buyer has
failed to take the goods within the time agreed.
the seller to deliver the goods in accordance with that
article;
b) where necessary, the selected time within the period
agreed for delivery when the carrier or person
nominated will take the goods;
c) the mode of transport to be used by the person
nominated; and
d) the point of taking delivery within the named place.
A8 Delivery document
B8 Proof of delivery
The seller must provide the buyer, at the seller expense,
Tsh e buyer must accept the proof of delivery provided
with the usual proof that the goods have been delivered
as envisaged in A8.
in accordance with A4.
The seller must provide assistance to the buyer, at the
buyer
'rsequest, risk and expense, in obtaining a transport
document.
A9 Checking–
packaging–
marking
B9 Inspection of goods
The seller must pay the costs of those checking
The buyer must pay the costs of any mandatory pre-operations (such as checking quality, measuring,
shipment inspection, except when such inspection is
weighing, counting) that are necessary for the purpose of
mandated by the authorities of the country of export.
delivering the goods in accordance
with A4, as well as the costs of any pre-shipment
inspection mandated by the authority of the country of
export.
The seller must, at its own expense, package the goods,
unless it is usual for the particular trade to transport the
type of goods sold unpackaged. The seller may package
the goods in the manner appropriate for their transport,
unless the buyer has notified the seller of specific
packaging requirements before the contract of sale is
concluded. Packaging is to be marked appropriately.
A10 Assistance with information and related costs
The seller must, where applicable, in a timely manner,
B10 Assistance with information and related costs
provide to or render assistance in obtaining for the buyer,
The buyer must, in a timely manner, advise the seller of
at the buyer
Incoterms 2010
'
s request,
any security information requirements so that the seller
may comply with A10.
The buyer must reimburse the seller for all costs and
贸易术语解释通则
2010
risk and expense, any documents and information
19/88
including security-related information, that the buyer
needs for the import of the goods and/or for their
transport to the final destination.
charges incurred by the seller in providing or rendering
assistance in obtaining documents and information as
envisaged in A10.
The seller must reimburse the buyer for all costs and
charges incurred by the buyer in providing or rendering
assistance in obtaining documents and information as
envisaged in B10.
The buyer must, where applicable, in a timely manner,
provide to or render assistance in obtaining for the
seller, at the seller
'reqsu est, risk and expense, any
documents and information,
including security-related information, that the seller
needs for the transport and export of the goods and for
their transport through any country.
Incoterms 2010 20/88
贸易术语解释通则
2010
买方义务
B1买方的一般义务
卖方义务
A1 卖方的一般义务
卖方应当提供符合销售合同规定的货物和商业发票 以及合同可能要求的、证明货物符合合同规定的其 他任何凭证。
买方应当支付销售合同中规定的货物价款
B1-B10 所提到的文件可以是由当事人约定的或已成 为惯例的，具有同等效力的电子档案或程序。
A1-A10 所提到的文件可以是由当事人约定的或已成 为惯例B2许可证、批准、安全通关及其他手续 在需要的时候， 买的，具有同等效力的电子档案或程序。
方可以获取一切进口许可证或其他 官方许可， 以及办理货A2许可证、批准、安全通关及其他手续
物进口的海关手续和从他国过 境的一切相关手续，并自担风卖方应当自担风险和费用，并且在需要的时候取得 任何出险和费用。
口许可证或其他官方许可，而且在办理海关 手续时办理货B3运输合同和保险合同
物出口所需要的一切海关手续 .
A3运输合同与保险合同
a) 运输
卖方没有为买方订立运输合同的义务。但是，若经 买方要求，或者依循商业惯例且买方未适时给予卖 方相反指示，则卖方可以按照通常条件订立由买方 承担风险与费用的运输合同。在任何一种情况下， 卖方都可以拒绝订立此合同；如果拒绝，则应立即 通知买方。
b) 保险
卖方没有义务为买方订立保险合同。但是，卖方应 当按照买方的要求，向买方提供其所需的有关购买 保险的信息，由此产生的任何风险、费用由买方承 担。
A4 交货
B4 受领货物 (接收货物 ) 买方应当在卖方按照 A4 规定交货a) 运输
买方应当自付费用订立从指定的交货地点运输货物 的合同，卖方按照 A3 a) 规定订立合同的除外。
b) 保险
买方没有义务为卖方订立保险合同。
若有约定具体的交货点，卖方应按照约定，在指定 的地点时，收取货物。
于约定的日期或者期限内，将货物交付给承 运人或者买方指定的其他人。
交货在以下情况完成：
a)若指定的地点是卖方所在地， 则当货物已装载于买 方所提供的运输工具时；
b) 当装载于卖方的运输工具上的货物已达到卸货条 件，且处于承运人或买方指定的其他人的处置之下 时的任何其他情况。
若买方未按照 B7 d) 项之规定， 将在指定的地区内的 具体交货地点通知卖方，且有几个具体交货点可供 选择时，卖方可以在指定地点中选择最符合其目的 的交货地点。
除非买方另有通知，否则，卖方可以根据货物的数 量和/或性质的要求， 将货物以适宜的方式交付运输。
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贸易术语解释通则
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A5 风险转移 卖方承担货物灭失或损害的一切风险，直至卖方已 按照 A4 的规定交付货物，在 B5 描述的情况下产生 的灭失或损害除外。
B5 风险转移
买方自卖方按照 A4 规定交货之时起，承担货物灭失 或损坏的一切风险。
若
a) 买方没有按照 B7 规定将依 A4 规定对承运人或其 他人的指定告知卖方或提醒其注意；或
b) 其按照 A4 规定指定的承运人或其他人未接管货 物，则，买方按照下述规定承担货物灭失或损坏的一 切风险：
i) 自约定日期时起。若没有约定日期，
ii) 自卖方在约定的时期内依 A7 规定告知买方的日期
起。若没有告知日期，
iii) 自任何约定的交货期限届满之日起， 但以该货物已被清楚地确定为合同项下货物为限。
A6 费用划分
卖方应当支付
B6 费用划分 买方应当支付：
a) 自按照 A4 规定的交货之时起与货物有关的一切费 用，除了
A6 b)中规定的货物出口办理海关手续的费 用及其他货物出口a) 与货物有关的一切费用， 直至已按照 A4 规定交货 为应缴纳的关税、税款和其他费用。
止。除 B6 中规定的由买方支付的费用外 ;及
b) 因发生下述任一情况产生的任何额外费用：
b) 在适用情况下，货物出口应办理的海关手续费用 及出(i) 由于买方未能按照 A4 规定指定承运人或其他人；
口应交纳的一切关税、税款和其他费用。
(ii) 或由于承运人或买方指定的人未能接管货物；
(iii) 或由于买方未能按照 B7 规定给予卖方相应通知 但以该货物已被清楚地确定为合同项下货物为限。
c) 在有必要时，货物进口应交纳的一切关税、税款 和其他费用以及办理海关手续的费用及从他国过境 的费用。
B7通知卖方 买方应当： a)及时告知卖方其依 A4 规定指定的承运人或者其他
A7通知买方
在买方自担风险和费用的情况下，卖方应当将货物 已经按照 A4 的规定交付， 或承运人或买方指定的其 他人未能在约定的时间内提取货物的信息充分告知 买方。
人的名称， 使卖方能够按照 A4 条款的规定发送货物； b)在必要时， 告知卖方被指定的承运人或其他人在约
定的期限内收取货物的具体时间；
c) 告知卖方由买方指定人采取的运输方式；以及
d) 在约定地点内的具体取货位置。
B8 提货证据 买方应当接受卖方依 A8 规定提供的交货凭证。
A8 交货凭证 卖方应当自担费用地向买方提供证明按照
完成交货的通常凭证。
Incoterms 2010 22/88
A4 规定已
贸易术语解释通则
2010
卖方应当根据买方的要求，给予买方一切协助以取 得运输单据，风险和费用由买方承担
A9 检查、包装、标志 卖方应当支付那些对实现按照 A4 的标准运输货物的 目标必不可少的检查措施（比如说质量检查，测量， 称重，计数）所产生的费用，以及任何为出口国当 局规定的装运前检验的费用。
B9 货物检验 买方应当支付任何装运之前强制检验的费用，
卖方应当由自己负担成本来包装货物，除非对该特 定种类但出口 国强制进行的检验除外。
的交易来说，将这种被销售货物不加包装地 运输是相关行业惯例。卖方可以将货物以适宜其运 输的方式加以包装，除非买方在销售合同签订前向 卖方通知了明确的包装要求。包装应当适当地标记。
A10 信息帮助和相关费用 应买方的要求并由其承担风险和费用，卖方应当在 需要时及时向买方提供或给予协助，以帮助买方取 得为买方进口货物可能要求的和 / 或在运往目的地的 过程中可能需要的包括与安全清关有关的信息在内
的任何单据或信息。
B10 信息帮助和相关费用 买方应当及时告知卖方其关于安全清关信息方面的 请求，使卖方能够履行 A10 中规定的义卖方应当补偿买方因提供 B10 中协助其取得单据和 信息的务。 买方应当对卖方因依 A10 规定所提供或给予的关于 取行为时的费用和要价。
得单据和信息的协助而产生的费用和要价进行补 偿。
应卖方的要求并由其承担风险和费用， 买方应当在需 要时及时向卖方提供或给予协助， 以帮助卖方取得为 运输和出口货物和 / 或从他国过境时需要的包括与安 全清关有关的信息在内的任何单据或信息。
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贸易术语解释通则
2010
CPT–
Carriage Paid to （insert named place of destination）
GUIDANCE NOTE
This rule may be used irrespective of the mode of transport selected and may also be
mode of transport is employed.
“ Carriage Paid To ” means that the seller delivers the goods to the carrier or another person nominated by the seller at an
agreed place （if any such place is agreed between the parties） and that the seller must contract for and pay the costs of
carriage necessary to bring the goods to the named place of destination.
When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and
not when the goods reach the place of destination.
This rule has two critical points, because risk passes and costs are transferred at different places. The parties are well advised
to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named
place of destination to which the seller must contract for the carriage. If several carriers are used for the carriage to the agreed
destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods
have been delivered to the first carrier at a point entirely of the seller ' s choosing and over which the
used where more than one
buyer has no control. Should the parties wish the risk to pass at a later stage （e.g., at an ocean port or airport）, they need to
specify this in their contract of sale. The parties are also well advised to identify as precisely as possible the point within the
agreed place of destination, as the costs to that point are for the account of the seller. The seller is advised to procure
contracts of carriage that match this choice precisely. If the seller incurs costs under its contract of carriage related to
unloading at the named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise
agreed between the parties.
CPT requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods
for import, pay any import duty or carry out any import customs formalities.
CPT——运费付至（ ⋯⋯指定目的港）
导言 这一术语无例外地用于所选择的任何一种运输方式以及运用多种运输方式的情况。
“运费付至 ⋯”指卖方在指定交货地向承运人或由其 （卖方 ）指定的其他人交货并且其 （卖方）须与承运人订立 运输合同，载明并实际承担将货物运送至指定目的地的所产生的必要费用 .
在 CPT, CI,P CFR, or CIF适用的情形下， 卖方的交货义务在将货物交付承运人， 而非货物到达指定目的地时， 即告完全履行。
此规则有两个关键点，因为风险和成本在不同的地方发生转移。买卖双方当事人应在买卖合同中尽可能准 确地确定以下两个点： 发生转移至买方的交货地点 ;在其须订立的运输合同中载明的指定目的地。 如果使用多个
承运人将货物运至指定目的地，且买卖双方并未对具体交货地点有所约定，则合同默认风险自货物由买方交给 第一承运人时转移，卖方对这一交货地点的选取具有排除买方控制的绝对选择权。如果当事方希望风险转移推 迟至稍后的地点发生（例如：某海港或机场） ，那么他们需要在买卖合同中明确约定这一点。
由于将货物运至指定目的地的费用由卖方承担，因而当事人应尽可能准确地确定目的地中的具体地点。且 卖方须在运输合同中载明这一具体的交货地点。卖方基于其运输合同中在指定目的地卸货时，如果产生了相关 费用，卖方无权向买方索要，除非双方有其他约定。
CPT贸易术语要求卖方，在需要办理这些手续时，办理货物出口清关手续。但是，卖方没有义务办理货物进口 清关手续、支付进口关税以及办理任何进口所需的任何海关手续。
Incoterms 2010 24/88
贸易术语解释通则
2010
A THE SELLER'
OBLIGATIONS
A1 General obligations of the seller
The seller must provide the goods and the commercial
invoice in conformity with the contract of sale and any
other evidence of conformity that may be required by the
contract.
Any document referred to in A1-A10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
B THE BUYER'
OBLIGATIONS
B1 General obligations of the buyer
The buyer must pay the price of the goods as provided
in the contract of sale.
Any document referred to in B1-B10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
A2 Licences, authorizations, security clearances and
B2 Licences,a uthorizations, security clearances and
other formalities
other formalities
Where applicable, the seller must obtain, at its own risk
and expense, any export licence or other official
authorization and carry out all customs formalities
necessary for the export of the goods, and for their
transport through any country prior to delivery.
Where applicable, it is up to the buyer to obtain, at its
own risk and expense, any import licence or other official
authorization and carry out all customs formalities for the
import of the goods and for their transport through any
country.
A3 Contracts of carriage and insurance a) Contract of
B3 Contracts of carriage and insurance
a) Contract of carriage
carriage
The seller must contract or procure a contract for the
any, at the place of delivery to the named place of
destination or, if agreed, any point at that place. The
contract of carriage must be made on usual terms at the
seller
ec
by the usual route and in a customary manner. If a
specific point is not agreed or is not determined by
practice, the seller may select the point of delivery and
the point at the named place of destination that best suit
its purpose.
b) Contract of insurance
The seller has no obligation to the buyer to make a
contract of insurance. However, the seller must provide
the buyer, at the buyer
'rse quest, risk, and expense (if
any), with information that the buyer needs for obtaining
insurance.
B4 Taking delivery
b) Contract of insurance
The buyer has no obligation to the seller to make a
contract of insurance. However, the buyer must provide
the seller, upon request, with the necessary information
for obtaining insurance.
The buyer has no obligation to the seller to make a
carriage of the goods from the agreed point of delivery, if
contract of carriage.
'
s expense and provide faogr
rri
The buyer must take delivery of the goods when they
A4 Delivery
have been delivered as envisaged in A4 and receive
The seller must deliver the goods by handing them over
them from the carrier at the named place of destination.
to the carrier contracted in accordance with A3 on the
agreed date or within the agreed period.
Incoterms 2010 25/88
贸易术语解释通则
2010
A5 Transfer of risks
The seller bears all risks of loss of or damage to the
A4, with the exception of loss or damage in the
circumstances described in B5.
goods.
B5 Transfer of risks
goods from the time they have been delivered as
envisaged in A4.
If the buyer fails to give notice in accordance with B7, it
must bear all risks of loss of or damage to the goods
from the agreed date or the expiry date of the agreed
period for delivery, provided that the goods have been
clearly identified as the contract goods.
goods until they have been delivered in accordance with
The buyer bears all risks of loss of or damage to the
A6 Allocation of costs
The seller must pay
a) all costs relating to the goods until they have been
delivered in accordance with A4, other than those
payable by the buyer as envisaged in B6;
B6 Allocation of costs
The buyer must, subject to the provisions of A3 a), pay
a) all costs relating to the goods from the time they have
been delivered as envisaged in A4, except, where
applicable, the costs of customs formalities necessary
for export, as well as all duties, taxes, and other charges
b) the freight and all other costs resulting from A3 a),
including the costs of loading the goods and any
charges for unloading at the place of destination that
were for the seller
payable upon export as referred to in A6 c); b) all costs
and charges relating to the goods while in transit until
their arrival at the agreed place of destination, unless
such costs and charges were for the seller
's account
under the contrac ct aorfriage;
c) unloading costs, unless such costs were for the seller
'
s account under
the contract of carriage; and
c) where applicable, the costs of customs formalities
necessary for export, as well as all duties, taxes and
other charges payable upon export, and the costs for
their transport through any country that were for the
seller
'
s accounte ur nthde contract of carriage.
's account under the contract of carriage;
d) any additional costs incurred if the buyer fails to give
notice in accordance with B7, from the agreed date or
the expiry date of the agreed period for dispatch,
provided that the goods have been clearly identified as
the contract goods; and
e) where applicable, all duties, taxes and other charges,
as well as the costs of carrying out customs formalities
payable upon import of the goods and the costs for their
transport through any country, unless included within the
cost of the contract of carriage.
A7 Notices to the buyer
The seller must notify the buyer that the goods have
been delivered in accordance with A4.
The seller must give the buyer any notice needed in
order to allow the buyer to take measures that are
normally necessary to enable the buyer to take the
B7 Notices to the seller
The buyer must, whenever it is entitled to determine the
time for dispatching the goods and/or the named place
of destination or the point of receiving the goods within
that place, give the seller sufficient notice thereof.B8 Proof of delivery
The buyer must accept the transport documentA8 Delivery document
If customary or at the buyer
's request the seller must
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贸易术语解释通则
2010
provide the buyer, at the seller
's expense, with the usual
transport document[s] for the transport contracted in
accordance with A3.
This transport document must cover the contract goods
and be dated within the period agreed for shipment. If
agreed or customary, the document must also enable the
buyer to claim the goods from the carrier at the named
place of destination and enable the buyer to sell the
goods in transit by the transfer of the document to a
subsequent buyer or by notification to the carrier.
When such a transport document is issued in negotiable
form and in several originals, a full set of originals must
be presented to the buyer.
A9 Checking–
packaging–
marking
The seller must pay the costs of those checking
operations (such as checking quality, measuring,
delivering the goods in accordance with A4, as well as
the costs of any pre-shipment inspection mandated by
the authority of the country of export. The seller must, at
its own expense, package the goods, unless it is usual for
the particular trade to transport the type of goods sold
unpackaged. The seller may package the goods in the
manner appropriate for their transport, unless the buyer
has notified the seller of specific packaging requirements
before the contract of sale is concluded. Packaging is to
be marked appropriately.
A10 Assistance with information and related costs
The seller must, where applicable, in a timely manner,
at the buyer
'resq uest, risk and expense, any
documents and information, including security-related
information, that the buyer needs for the import of the
goods and/or for their transport to the final destination.
The seller must reimburse the buyer for all costs and
charges incurred by the buyer in providing or rendering
assistance in obtaining documents and information as
envisaged in B10.
B10 Assistance with information and related costs
any security information requirements so that the seller
may comply with A10.
The buyer must reimburse the seller for all costs and
charges incurred by the seller in providing or rendering
assistance in obtaining documents and information as
envisaged in A10.
The buyer must, where applicable, in a timely manner,
provide to or render assistance in obtaining for the
seller, at the seller
'reqsu est, risk and expense, any
documents and information,
including security-related information, that the seller
needs for the transport and export of the goods and for
their transport through any country.
provided as envisaged in A8 if it is in conformity with the
contract.
B9 Inspection of goods
shipment inspection, except when such inspection is
mandated by the authorities of the country of export.
weighing, counting) that are necessary for the purpose of
The buyer must pay the costs of any mandatory pre-provide to or render assistance in obtaining for the buyer,
The buyer must, in a timely manner, advise the seller of
Incoterms 2010 27/88
贸易术语解释通则
2010
A
卖方义务
A1 卖方的一般义务
卖方必须提供与销售合同规定一致的货物和商业发 票，以及合同可能要求的证明货物符合合同规定的 凭证。
B
买方义务
B1买方的一般义务 买房必须按照销售合同规定支付货物价款。 按照双方约定或惯例， B1 至 B10 中提及的单据按照双方约定或惯例， A1 至 A10 中提及的单据可以 是具可以 是具有同等效力的电子记录或者程序。
有同等效力的电子记录或者程序。
A2许可证、批准、安全通关及其他手续
在该港所在地需办理这些手续的情况下，卖方必须
自担风险和费用，取得任何出口许可证或其他官方 核准文件，并办理货物出口以及货物在送达前从他 国过境运输所需的一切海关手续。
A3运输合同与保险合同
a) 运输合同
卖方必须订立运输合同，若约定了交付地点的，将 货物从交付地的约定地点运至指定目的地，如果约 定了目的地的具体交付货物地点的，也可运至目的 地的约定地点。
卖方必须自付费用，按照通常条件订立运输合同， 依通常路线及习惯方式，将货物运至指定的目的地 的约定点。如未约定目的地的具体交付货物地点或 未能依交易习惯予以确定该地点，则卖方可在指定 的目的地选择最适合其目的的交货点。
b) 保险合同
卖方没有向买方制定保险合同的义务。
应买方的请求，并由买方承担风险和可能存在的费 用时，卖方必须向买方提供其需要的用于获得保险 的相关信息。
A4 交货
卖方必须在约定的日期或期限内依照
立合同的承运人交货
A5 风险转移
除 B5 所描述情形下的灭失或损坏外，卖方承担货物 灭失或损坏的一切风险， 直至已按照 A4 规定交货为 止
A3 的规定向订
B4 受领货物
买方必须在货物已经按照 A4 的规定交货时受领货 物，并在指定的目的地从承运人受领货物。
B5 风险转移
买方承担按照 A4 规定交货时起货物灭失或损坏的一 切风险。
在货物已被清楚确定为合同项下之物的条件下，如 买方未能按照 B7 规定向卖方发出通知， 则买方必须 从约定的交货日期或交货期限届满之日起，承担货 物灭失或损坏的一切风险。
B6 费用划分
除 A3 a )规定外，买方必须支付
B2许可证、批准、安全通关及其他手续 如果这些地方需要办理这些海关手续，买方在自行 承担风险和费用的情况下，可以自由决定是否取得 许可证或其他官方核准文件，并办理货物进口和经 由他国过境运输的一切海关手续。
B3运输合同和保险合同
a) 运输合同 买方没有向卖方制定运输合同的义务。
b) 保险合同 买方没有向卖方制定保险合同的义务， 但是，当卖方要求时，买方须向卖方提供获得保险 的必要信息。
A6 费用划分
卖方必须支付
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贸易术语解释通则
2010
a）除 B6规定者外，卖方必须支付按照 A4 规定交货之 前与货物有关的一切费用；
b）按照 A3 a）规定所发生的运费和一切其他费用， 包 括根据运输合同规定应由卖方支付的装货费和在目 的地的卸货费；以及
a）自按照 A4 规定交货时起的一切与货物有关的费 用，c）货物出口需要办理的海关手续费用及出口时应缴 纳的一除了在 A6 中提到的在这些地方需要办理海关手 续的情况切关税、税款和其他费用，以及根据运输合 同规定，由卖下货物出口需要办理的海关手续费用及出 口时应缴纳的一方支付的货物从他国过境的费用 ,如果
切关税、税款和其他费用； b）货物在运输途中直至到达这些地方需要办理这些海关手续。
目的地为止的一切费 用，除非这些费用根据运输合同应由卖方支付； c）卸货费，除非根据运输合同应由卖方支付；
d）如买方未按照 B7 规定给予卖方通知，则自约定 的装运日期或装运期限届满之日起，货物所发生的 一切额外费用，但以该项货物已正式划归合同项下， 即清楚地划出或以其他方式确定为合同项下之货物 为限 e）在需要办理海关手续时货物进口应交纳的一切关 税、税款和其他费用，及办理海关手续的费用，以 及从他国过境的费用，除非这A7通知买方
卖方必须通知买方按照 A4 规定交货。
卖方必须给予买方任何必要的通知，以便买方能够 为领取货物采取通常必要的措施。
A8 交货凭证
如果依照惯例或者依照买方的要求，卖方必须向买 方提供依据 A3 所订立的运输合同所签发的通常运输 单据，且费用由卖方承担。
运输单据必须包括约定货物，其注明日期必须在约 定的装运时间内。 （如果 ）按照约定或和依照惯例，该 单据必须同时能够赋予买方在约定地点向承运人受 领货物的权利以及通过向下一个买方转移单据或向 承运人告知的方式在运输中卖出货物的权利。
当这样的运输单据是以转让的方式签发的，并且有 多份正本时，一个完整全套的正本必须向买方提供。
A9 检查、包装、标志
B9 货物检验 买受人必须支付强制性的装运前的检验费些费用已包括在运输 合同中。
B7通知卖方 一旦买方有权决定发送货物的时间和 / 或者指定的目 的地或者指定接收货物的地点，买方必须就此给予 卖方充分通知。
B8 提货证据
如果符合合同规定， 买方必须接受按照 A8 规定提供 的运输单据
卖方必须支付按照 A4 规定为交货所必需的核查 （如 核查用，但出 口国当局强制进行检验的除外。
品质、丈量、过磅、计数）费用，同时包括出 口国当局强制的装运前的检验费用。
提供的运输单据，如果该单据符合合同规定的话
卖方必须自行承担费用为货物提供包装（除非在特 定贸易中运输此种货物通常无需包装） 。
卖方应该提供适合运输的包装，除非买方在缔结买 卖合同之前已经告知卖方特定的包装要求。包装上 应适当地予以标记。
A10 信息帮助和相关费用
在该港所在地需办理这些手续的情况下，应买受人
B10信息帮助和相关费用 就任何有关安全信息的要求，买受人必须及时通知
Incoterms 2010 29/88
贸易术语解释通则
2010
的需求并由其承担风险和费用，出卖人应及时地提 供或者实施帮助以使买受人获得其在进口货物和 / 或
者运输货物到最终目的地所需要的任何单据和信 息，包括涉及安全的信息。
出卖人必须偿付买受人在出卖人在提供或给予帮助 获取单据和信息的过程中所遭受的损失和费用，与 B10 相对应。
出卖人，以使其能履行 A10 规定的义务。 买受人必须偿付出卖人为提供或协助买受人获得 A10 条所述单据和信息而产生的一切费用。 在该港所在地需办理这些手续的情况下，在出卖人 提出要求、承担风险并给付费用的情况下，买受人 必须及时向出卖人提供或协助出卖人获得出卖人在
出口货物和经由他国过境运输所需要的任何单据和 信息，包括与安全有关的信息。
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贸易术语解释通则
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CIP Carriage and Insurance Paid to （insert named place of destination）
GUIDANCE NOTE
This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of
transport is employed. “ Carriagea nd Insurance Paid to ”m eans that the seller delivers the goods to the carrier or another
person nominated by the seller at an agreed place （if any such place is agreed between the parties） and that the seller must
contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.
The seller also contracts for insurance cover against the buyer
oth teh e
carriage. The buyer should note that under CIP the seller is required to obtain insurance only on minimum cover. Should the
buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own
extra insurance arrangements.
When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and
not when the goods reach the place of destination.
This rule has two critical points, because risk passes and costs are transferred at different places. The parties are well advised
to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named
place of destination to which the seller must contract for carriage. If several carriers are used for the carriage to the agreed
destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods
have been delivered to the first carrier at a point entirely of the seller 's
's risk of loss ofg oro dsa mduargineg t
choosing and over which the buyer has no control. Should the parties wish the risk to pass at a later stage （e.g., at an ocean
port or an airport）, they need to specify this in their contract of sale.
The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the
costs to that point are for the account of the seller. The seller is advised to procure contracts of carriage that match this choice
precisely. If the seller incurs costs under its contract of carriage related to unloading at the named place of destination, the
seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties.
CIP requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods
for import, pay any import duty or carry out any import customs formalities.
CIP——运费和保险费付至（ ⋯⋯指定目的地）
导言
该术语可适用于各种运输方式，也可以用于使用两种以上的运输方式时。
“运费和保险费付至 ”含义是在约定的地方（如果该地在双方间达成一致）卖方向承运人或是卖方指定的另 一个人发货，以及卖方必须签订合同和支付将货物运至目的地的运费。
卖方还必须订立保险合同以防买方货物在运输途中灭失或损坏风险。买方应注意到 CIP（运费和保险费付
至指定目的地）术语只要求卖方投保最低限度的保险险别。如买方需要更多的保险保障，则需要与卖方明确地 达成协议，或者自行作出额外的保险安排。
在 CPT，CIP，CFR和 CIF在这些术语下，当卖方将货物交付与承运人时而不是货物到达目的地时，卖方已 经完成其交货义务。
由于风险和费用因地点之不同而转移，本规则有两个关键点。买卖双方最好在合同中尽可能精确地确认交 货地点，风险转移至买方地，以及卖方必须订立运输合同所到达的指定目的地。若将货物运输至约定目的地用 到若干承运人而买卖双方未就具体交货点达成一致， 则默认为风险自货物于某一交货点被交付至第一承运人时 转移，该交货点完全由卖方选择而买方无权控制。如果买卖双方希望风险在之后的某一阶段转移（例如在一个 海港或一个机场） ，则他们需要在其买卖合同中明确之。
将货物运输至具体交货地点的费用由卖方承担， 因此双方最好尽可能明确在约定的目的地的具体交货地点。 卖方最好制定与此次交易精确匹配的的运输合同。如果卖方按照运输合同在指定的目的地卸货而支付费用，除 非双方另有约定，卖方无权向Incoterms 2010 31/88
贸易术语解释通则
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买方追讨费用。
CIP术语要求卖方在必要时办理货物出口清关手续。但是，卖方不承担办理货物进口清关手续，支付任何进口 关税，或者履行任何进口报关手续的义务。Incoterms 2010
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贸易术语解释通则
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A THE SELLER'
OBLIGATIONS
A1 General obligations of the seller
The seller must provide the goods and the commercial
invoice in conformity with the contract of sale and any
other evidence of conformity that may be required by the
contract.
Any document referred to in A1-A10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
A2 Licences, authorizations, security clearances and
other formalities
Where applicable, the seller must obtain, at its own risk
and expense, any export licence or other official
authorization and carry out all customs formalities
necessary for the export of the goods and for their
transport through any country prior to delivery.
A3 Contracts of carriage and insurance
a) Contract of carriage
The seller must contract or procure a contract for the
any, at the place of delivery to the named place of
destination or, if agreed, any point at that
B THE BUYER'
OBLIGATIONS
B1 General obligations of the buyer
The buyer must pay the price of the goods as provided in
the contract of sale.
Any document referred to in B1-B10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
B2 Licences, authorizations, security clearances and
other Formalities
Where applicable, it is up to the buyer to obtain, at its
own risk and expense, any import licence or other official
authorization and carry out all customs formalities for the
import of the goods and for their transport through any
country.
B3 Contracts of carriage and insurance
a) Contract of carriage
The buyer has no obligation to the seller to make a
carriage of the goods from the agreed point of delivery, if
contract of carriage.
place. The contract of carriage must be made on usual terms at the seller
'
s expense and provide for carriage by
the usual route and in a customary manner. If a specific point is not agreed or is not determined by practice, the
seller may select the point of delivery and the point at the named place of destination that best suit its purpose.
b) Contract of insurance
The seller must obtain at its own expense cargo insurance complying at least with the minimum cover as provided
by Clauses (C) of the Institute Cargo Clauses (LMA/IUA) or any similar clauses. The insurance shall be contracted
with underwriters or an insurance company of good
repute and entitle the buyer, or any other person having
an insurable interest in the goods, to claim directly from
the insurer.
When required by the buyer, the seller shall, subject to
b) Contract of insurance
The buyer has no obligation to the seller to make a
contract of insurance. However, the buyer must provide
the seller, upon request, with any information necessary
the buyer providing any necessary information requested
for the seller to procure any additional insurance
by the seller, provide at the buyer any additional cover, if
requested by the buyer as envisaged in A3 b).
procurable, such as cover as provided by Clauses (A) or
(B) of the Institute Cargo Clauses (LMA/IUA) or any
similar clauses, and/or cover complying with the Institute
War Clauses and/or
s expense
Incoterms 2010 33/88
贸易术语解释通则
2010
Institute
Strikes Clauses (LMA/IUA) or any similar clauses. The
insurance shall cover, at a minimum, the price provided in
the contract plus 10% (i.e., 110%) and shall be in the
currency of the contract. The insurance shall cover the
goods from the point of delivery set out in A and A5 to at
least the named place of destination. The seller must
provide the buyer with the insurance policy or other
evidence of insurance cover. Moreover, the seller must
provide the buyer, at the buyer
's rekq,u aensdt,
erixspense (if
any), with information that the buyer needs to procure any
additional insurance.
A4 Delivery
The seller must deliver the goods by handing them over
to the carrier contracted in accordance with A3 on the
agreed date or within the agreed period.
B4 Taking delivery
The buyer must take delivery of the goods when they
have been delivered as envisaged in A4 and receive
them from the carrier at the named place of destination.
B5 Transfer of risks
A5 Transfer of risks
The seller bears all risks of loss of or damage to the
goods until they have been delivered in accordance with
A4, with the exception of loss or damage in the
circumstances described in B5.
The buyer bears all risks of loss of or damage to the
goods from the time they have been delivered as
envisaged in A4. If the buyer fails to give notice in
accordance with B7, it must bear all risks of loss of or
damage to the goods from the agreed date or the expiry
date of the agreed period for delivery, provided that the
goods have been clearly identified as the contract
goods.
B6 Allocation of costs
A6 Allocation of costs The seller must pay a) all costs
relating to the goods until they have been delivered in
accordance with A4, other than those payable by the
buyer as envisaged in B6;
b) the freight and all other costs resulting from A3 a),
including the costs of loading the goods and any charges
for unloading at the place of destination that were for the
seller
the contract of carriage;
c) the costs of insurance resulting from A3 b); and d)
where applicable, the costs of customs formalities
necessary for export, as well as all duties, taxes and
other charges payable upon export, and the costs for
their transport through any country that were for the
The buyer must, subject to the provisions of A3 a), pay
a) all costs relating to the goods from the time they have
been delivered as envisaged in A4, except, where
applicable, the costs of customs formalities necessary
for export, as well as all duties, taxes and other charges
payable upon export as referred to in A6 d); b) all costs
and charges relating to the goods while in transit until
their arrival at the agreed place of destination, unless
such costs and charges were for the seller
's account
under the contrac ct aorfriage;
c) unloading costs, unless such costs were for the seller
'
s account under
's account under the contract of carriage;
d) any additional costs incurred if it fails to give notice in
accordance with B7, from the agreed date or the expiry
date of the agreed period for dispatch, provided
Incoterms 2010 34/88
贸易术语解释通则
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seller
'
s account under the contract of carriage.
as well as the costs of carrying out customs formalities
payable upon import of the goods and the costs for
their transport through any country, unless included
within the cost of the contract of carriage; and f) the
costs of any additional insurance procured at the buyer
'
s request under Aa3nd B3.
B7 Notices to the seller
The buyer must, whenever it is entitled to determine
the time for dispatching the goods and/or the named
place of destination or the point of receiving the goods
within that place, give the seller sufficient notice
thereof.
A7 Notices to the buyer
The seller must notify the buyer that the goods have
been delivered in accordance with A4.
The seller must give the buyer any notice needed in
order to allow the buyer to take measures that are
normally necessary to enable the buyer to take the
goods.
A8 Delivery document
If customary o r at the buyer
B8 Proof of delivery
mTuhset buyer must accept the transport document
provided as envisaged in A8 if it is in conformity with
the contract.
's request, the seller
provide the buyer, at the seller
'expse nse, with the
usual transport document[s] for the transport contracted
in accordance with A3.
This transport document must cover the contract goods
and be dated within the period agreed for shipment. If
agreed or customary, the document must also enable
the buyer to claim the goods from the carrier at the
named place of destination and enable the buyer to sell
the goods in transit by the transfer of the document to a
subsequent buyer or by notification to the carrier.
When such a transport document is issued in negotiable
form and in several originals, a full set of originals must
be presented to the buyer.
A9 Checking–
packaging–
marking
The seller must pay the costs of those checking
operations (such as checking quality, measuring,
weighing, counting) that are necessary for the purpose
of delivering the goods in accordance with A4 as well as
the costs of any pre-shipment inspection mandated by
the authority of the country of export.
The seller must, at its own expense, package the goods,
unless it is usual for the particular trade to transport the
type of goods sold unpackaged. The that the goods
have been clearly identified as the contract goods;
e) where applicable, all duties, taxes and other charges
Incoterms 2010 35/88
B9 Inspection of goods
The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is
mandated by the authorities of the country of export.贸易术语解释通则
2010
seller may package the goods in the manner appropriate
for their transport, unless the buyer has notified the seller
of specific packaging requirements before the contract of
sale is concluded. Packaging is to be marked
appropriately.
A10 Assistance with information and related costs
The seller must, where applicable, in a timely manner,
provide to or render assistance in obtaining for the buyer,
B10 Assistance with information and related costs
The buyer must, in a timely manner, advise the seller of
at the buyer
'resq uest, risk and expense, any
any security information requirements so that the seller
documents and information, including security-related
may comply with A10. The buyer must reimburse the
information, that the buyer needs for the import of the
seller for all costs and charges incurred by the seller in
goods and/or for their transport to the final destination.
providing or rendering assistance in obtaining
The seller must reimburse the buyer for all costs and
documents and information as envisaged in A10.
charges incurred by the buyer in providing or rendering
The buyer must, where applicable, in a timely manner,
assistance in obtaining documents and information as
provide to or render assistance in obtaining for the
envisaged in B10.
seller, at the seller
'reqsu est, risk and expense, any
documents and information, including security-related
information, that the seller needs for the transport and
export of the goods and for their transport through any
country.
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贸易术语解释通则
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B
买方义务
B1买方的一般义务
买方必须按照销售合同规定支付货物价款。 经买卖双方同意或依据惯例， B1-B10 中所述之单 据可以是同A
卖方义务
A1 卖方的一般义务 卖方必须提供符合销售合同规定的货物和商业发 票，以及合同可能要求的其他任何凭证。
等作用的电子备案手续。
B2许可证、批准、安全通关及其他手续 需要取得进口如经双方当事人约定或者存在惯例， 那么 A1-A10 中 提许可证、办理海关手续时，买方应 当自担风险与费及的任何文件都可以是一个等价的电子版的记录 或程序。
用， 取得任何进口许可以及其他 官方授权， 并办理A2许可证、批准、安全通关及其他手续 如有需要，卖方必须自担风险和费用，取得任何出 口许可证或其他官方授权，并办理货物出口及交货 前货物从他国国境所需的一切海关手续
货物进口以及从他国过境的一 切海关手续。
B3运输合同和保险合同
a）运输合同 买方对卖方没有义务制定运输合同。
A3运输合同与保险合同
a） 运输合同 卖方必须订立一个货物运输合同，以将货物从交付 地区的约定的任何的交付点， 运送至指定的目的地， 或者也可以运至指定地区约定的具体地点。
卖方必须自行承担费用，并按照通常条件订立运输 合同，同时合同须依照通常路线及习惯方式来提供 货物。
若未约定或按照惯例也不能确定具体的地点，则卖 方可选择最符合其目的的交货点，以及在指定目的 地的最适合其目的的交货点
b） 保险合同 卖方必须自付费用取得货物保险，该货物保险至少 应按照《协会货物保险条款》 （劳埃德市场协会 /
国 际保险人协会）的条款或其他类似条款中的最低保 险险别投保。保险合同应与信誉良好的保险人或保 险公司订立，并赋予买方或任何其他对货物具有保 险利益的人直接向保险人索赔的权利。
当买方提出要求时，卖方应要求并且根据买方所提 供的必要信息，在可行的情况下，由买方付费给予 买方加投额外的保险，比如给予《协会货物保险条 款》（劳埃德市场协会 / 国际保险人协会）中的条款
（ A）或者（ B）的险级保障或类似条款的险级保障，
和 /或给予《协会战争条款》和 /或《协会罢工条款》 或者其他类似条款的险级保障。
保险金额最低限度应包括合同规定价款的另加 10% （即
110%），并应采用合同中约定的货币。
保险应当包括，从 A4 和 A5 中规定的发货起点起， 至少到达指定目的地的货物。
卖方应向买方提供保险单或者其他保险范围的证
据。
b）保险合同
买方对卖方没有义务制定保险合同。但是，应卖 方要求，买方必须按照 A3 b）的规定向卖方提供 必要的信息， 以便卖方应买方之要求购买任何额 外的保险。
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贸易术语解释通则
2010
此外，卖方必须根据买方的要求、风险和费用（如 果有的话），向买方提供买方需要投资额外保险的信 息。
A4 交货
卖方必须按照约定日期或期限， 向按照 A3 规定订立 合同的承运人交货
A5 风险转移
卖方在按照 A4 的规定交付商品之前， 承担所有的货 物毁损或灭失责任，但货物的毁损或灭失是由于 B5 所述的情况的除外。
B4 受领货物 （接收货物 ）
买方必须在卖方按照 A4 规定交货时受领货物， 并在指定的目的地从承运人处收受货物。
B5风险转移
买方承担按照 A4 规定交货后货物灭失或损坏的 一切风险。
买方如未按照 B7 规定通知卖方，则必须从约定 的交货日期或交货期限届满之日起， 承担货物灭 失或损坏的一切风险， 但以该项货物明确的规定 为合同项下之货物为限。
A6 费用划分 卖方必须支付
a） 直至按照 A4 的规定交货为止前与货物有关的一 切费用，除 B6 中规定的买家所需支付的费用；
b） 按照 A3 a）规定所发生的运费和其他一切费用， 包
括装船费和根据运输合同应由卖方支付的在目的地 的卸货费；
c） 按照 A3 b）规定所发生的保险费用；及
d） 在需要办理海关手续时，货物出口需要办理的海 关手续费用，以及货物出口时应交纳的一切关税、 税款和其他费用，以及根据运输合同由卖方支付的 货物从他国过境的费用。
B6 费用划分
根据 A3 a）的规定，买方应当支付
a）根据 A4 规定的从交货时起与货物有关的一切 费用，除了在可适用情况下，货物出口所需的海 关手续费用，以及关税、税额和 A6 中规定的出 口所应支付的其他费用应由卖方支付
b）及货物在运输途中直至到达约定目的地为止的 一切费用， 除非这些费用根据运输合同约定应由 卖方支付
c）及卸载费，除非这些费用根据运输合同约定应 由卖方支付
d）如买方未按照 B7 规定给予卖方通知，则自约 定的装运日期或装运期限届满之日起， 货物所发 生的任何额外费用， 但以该项货物已经清楚地确 定为合同项下的货物为限；
e）在需要办理海关手续时，货物进口应交纳的一 切关税、税款和其他费用，及办理海关手续的费 用，以及从他国过境的费用，除非这些费用已包 括在运输合同中。及
f）在 A3 和 B3之下，应买方要求购买任何额外保 险的费用
A7通知买方
卖方必须通知买方货物已按照 A4 规定交货。 买方必须给予买方任何有必要的通知，以便买方能 够为接收货物而采取通常必要的措施
A8 交货凭证 如果依习惯或按照买方要求，卖方必须自付B7通知卖方
一旦买方有权决定发运货物的时间和／或指定 的目的地 / 或接收货物目的地的具体地点，买方 必须就此给予卖方充分通知。
B8 提货证据
费用向 买方提供按照 A3 订立的运输合同所涉及的通常运
买方必须接受按照 A8 规定提供的运输单据，如 果该输单据
单据符合合同规定的话。
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贸易术语解释通则
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这份运输单据必须包括合同货物并且要在约定的运 输期间内签署。如果依照约定或习惯，这份单据也 必须要让买方能在确定的地点向运输方领取货物， 并且还要让买方能通过转让单据给下一个买家或告 知运输方的方式卖出货物。
当这样一份单据以协商的形式订立并且有若干原件 的时候，必须向买方提供所有原件。
A9 检查、包装、标志
卖方必须支付为按照 A4 规定交货所需进行的查对 费用（如核对货物品质、丈量、过磅、点数的费用） 以及出口国有关机关的装运前的强制检验费用。
卖方必须自付费用，包装货物，除非按照相关行业 惯例此类买卖货物无需包装发运。卖方可以以适合 运输的方式包装货物，除非买方在销售合同签订前 通知卖方具体的包装要求。包装应作适当标记。
A10 信息帮助和相关费用
如有需要 , 应买方的要求并由其负担风险与费用 ,卖
方必须以适时的方法 ,提供或协助买方取得任何单 据或信息， 包括与货物出口安全或 / 和货物运送至最 终目的地所需有关的信息 ,。
卖方必须补偿买方依 B10 的情况因提供或给予协助 取得所需之单据或信息的所有费用。
B10 信息帮助和相关费用
买方必须及时通知卖方任何安全信息要求， 以使 卖方遵守 A10 的规定 .
买方必须偿付卖方因给予协助和获取 A10 所述单 据和信息所发生的一切费用 .
当需要时，应卖方要求并由其承担风险和费用， 买方必须及时向卖方提供或协助卖方获得任何 单据和信息， 包括卖方为了货物的运输和出口和 从他国过境所需要的与安全相关的信息。
B9 货物检验
买方必须支付任何强制性装运前检验费用， 但出 口国有关当局强制进行的检验除外。 。
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贸易术语解释通则
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DAT–
Delivered at Terminal （insert named terminal at port or place of destination）
GUIDANCE NOTE
This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of
transport is employed.
“ Delivered at Terminal means” th at the seller delivers when the goods, once unloaded from the arriving means of
transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination.
“ Terminal ” includes any place, whether covered or n ostu,ch as a quay, warehouse, container yard or road, rail or air
cargo terminal.
The seller bears all risks involved in bringing the goods to and unloading them at the terminal at the named port or place of
destination. The parties are well advised to specify as clearly as possible the terminal and, if possible, a specific point
within the terminal at the agreed port or place of destination, as the risks to that point are for the account of the seller. The
seller is advised to procure a contract of carriage that matches this choice precisely. Moreover, if the parties intend the
seller to bear the risks and costs involved in transporting and handling the goods from the terminal to another place, then
the DAP or DDP rules should be used.
DAT requires the seller to clear the goods for export, where applicable.
However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs
formalities.
DAT——终点站交货（ ⋯⋯指定目的港或目的地）
此规则可用于选择的各种运输方式，也适用于选择的一个以上的运输方式。
“终点站交货”是指，卖方在指定的目的港或目的地的指定的终点站卸货后将货物交给买方处置即完成交货。 “终点站”包括任何地方，无论约定或者不约定，包括码头，仓库，集装箱堆场或公路，铁路或空运货站。卖方 应承担将货物运至指定的目的地和卸货所产生的一切风险和费用。
建议当事人尽量明确地指定终点站，如果可能， （指定）在约定的目的港或目的地的终点站内的一个特定 地点，因为（货物）到达这一地点的风险是由卖方承担建议卖方签订一份与这样一种选择准确契合的运输合同。
此外，若当事人希望卖方承担从终点站到另一地点的运输及管理货物所产生的风险和费用，那么此时 DAP （目的地交货）或 DDP（完税后交货）规则应该被适用。
在必要的情况下， DAT规则要求卖方办理货物出口清关手续。但是，卖方没有义务办理货物进口清关手续并支 付任何进口税或办理任何进口报关手续。Incoterms 2010 40/88
贸易术语解释通则
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A THE SELLER'
OBLIGATIONS A1 General
B1 General obligations of the buyer
The buyer must pay the price of the goods as provided in
obligations of the seller
The seller must provide the goods and the commercial the contract of sale.
invoice in conformity with the contract of sale and any
Any document referred to in B1-B10 may be an
other evidence of conformity that may be required by the
equivalent electronic record or procedure if agreed
contract.
Any document referred to in A1-A10 may be an equivalent
electronic record or procedure if agreed between the
parties or customary.
B2 Licences,a uthorizations, security clearances and
A2 Licences, authorizations, security clearances and
other formalities
other formalities
Where applicable, the buyer must obtain, at its own risk
Where applicable, the seller must obtain, at its own risk
and expense, any import licence or other official
and expense, any export licence and other official
authorization and carry out all customs formalities for the
authorization and carry out all customs formalities
import of the goods.
necessary for the export of the goods and for their
transport through any country prior to delivery.
B3 Contracts of carriage and insurance
A3 Contracts of carriage and insurance
a) Contract of carriage
a) Contract of carriage
The buyer has no obligation to the seller to make a
between the parties or customary.
The seller must contract at its own expense for the
contract of carriage.
carriage of the goods to the named terminal at the agreed
port or place of destination. If a specific terminal is not
agreed or is not determined by practice, the seller may
select the terminal at the agreed port or place of
destination that best suits its purpose.
b) Contract of insurance
b) Contract of insurance
The seller has no obligation to the buyer to make a
The buyer has no obligation to the seller to make a
contract of insurance. However, the seller must provide
contract of insurance. However, the buyer must provide
the buyer, at the buyer
'rse quest, risk, and expense (if
the seller, upon request, with the necessary information
any), with information that the buyer needs for obtaining
for obtaining insurance.
insurance.
A4 Delivery
B4 Taking delivery
The seller must unload the goods from the arriving means
The buyer must take delivery of the goods when they
of transport and must then deliver them by placing them
have been delivered as envisaged in A4.
at the disposal of the buyer at the named terminal referred
to in A3 a) at the port or place of destination on the agreed
date or within the agreed period.
A5 Transfer of risks
The seller bears all risks of loss of or damage to the goods
B5 Transfer of risks
The buyer bears all risks of loss of or damage to the
until they have been delivered in accordance
goods from the time they have been delivered as with A4
B THE BUYER'
OBLIGATIONS
Incoterms 2010
with the exception of loss or damage in the
circumstances described in B5.
41/88
贸易术语解释通则
2010
A6 Allocation of costs The seller must pay
a) in addition to costs resulting from A3 a), all costs
relating to the goods until they have been delivered in
accordance with A4, other than those payable by the
buyer as envisaged in B6; and
b) where applicable, the costs of customs formalities
necessary for export as well as all duties, taxes and
other charges payable upon export and the costs for
their transport through any country, prior to delivery in
accordance with A4.
B6 Allocation of costs
The buyer must pay
a) all costs relating to the goods from the time they have
been delivered as envisaged in A4;
b) any additional costs incurred by the seller if the buyer
fails to fulfill its obligations in accordance with B2, or to
give notice in accordance with B7, provided that the
goods have been clearly identified as the contract goods;
and
c) where applicable, the costs of customs formalities as
well as all duties, taxes and other charges payable upon
import of the goods.
A7 Notices to the buyer
The seller must give the buyer any notice needed in
order to allow the buyer to take measures that are
normally necessary to enable the buyer to take delivery
of the goods.
A8 Delivery document
The seller must provide the buyer, at the seller expense,
B8 Proof of delivery
The buy'ers m ust accept the delivery document
with a document enabling the buyer to take delivery of
the goods as envisaged in A4/B4.
A9 Checking–
packaging–
marking
The seller must pay the costs of those checking
operations (such as checking quality, measuring,
B9 Inspection of goods
The buyer must pay the costs of any mandatory pre-provided as envisaged in A8.
B7 Notices to the seller
The buyer must, whenever it is entitled to determine the
time within an agreed period and/or the point of taking
delivery at the named terminal, give the seller sufficient
notice thereof.
weighing, counting) that are necessary for the purpose of
shipment inspection, except when such inspection is
mandated by the authorities of the country of ring the goods in accordance with A4, as well as
the costs of any pre-shipment inspection mandated by
the authority of the country of export. The seller must, at
its own expense, package the goods, unless it envisaged
in A4.
If
a) the buyer fails to fulfill its obligations in accordance
with B2, then it bears all resulting risks of loss of or
damage to the goods;
or
b) the buyer fails to give notice in accordance with B7,
then it bears all risks of loss of or damage to the goods
from the agreed date or the expiry date of the agreed
period for delivery, provided that the goods have been
clearly identified as the contract goods.
Incoterms 2010 42/88
贸易术语解释通则
2010
is usual for the particular trade to transport the type of
goods sold unpackaged.
The seller may package the goods in the manner
appropriate for their transport, unless the buyer has
notified the seller of specific packaging requirements
before the contract of sale is concluded. Packaging is to
be marked appropriately.
A10 Assistance with information and related costs
The seller must, where applicable, in a timely manner,
B10 Assistance with information and related costs
The buyer must, in a timely manner, advise the seller of
provide to or render assistance in obtaining for the buyer,
any security information requirements so that the seller
may comply with A10.
at the buyer
'resq uest, risk and expense, any
The buyer must reimburse the seller for all costs and
documents and information, including security-related
charges incurred by the seller in providing or rendering
information, that the buyer needs for the import of the
assistance in obtaining documents and information as
goods and/or for their transport to the final destination.
envisaged in A10.
The seller must reimburse the buyer for all costs and
The buyer must, where applicable, in a timely manner,
charges incurred by the buyer in providing or rendering
provide to or render assistance in obtaining for the
assistance in obtaining documents and information as
envisaged in B10.
seller, at the seller
'reqsu est, risk and expense, any
documents and information, including security-related
information, that the seller needs for the transport and
export of the goods and for their transport through any
country.
Incoterms 2010 43/88
贸易术语解释通则
2010
A
卖方义务
A1 卖方的一般义务
B买方义务
B1买方的一般义务 买方必须根据买卖合同中规定的货物卖方必须提供符合销售合同规定的货物和商业发 票以及价格履行交 付义务。
合同可能要求的、证明货物符合合同规定 的其他凭证。
如果买卖双方有约定或者有商业惯例的情况下， B1 至
如果在当事人约定或者依据商业惯例的情况下， A1—
B10 中提到的任何单据都可以是具有同等效力 的电子记A10 条款中提及的任何单据都可以是具有同 等效力的电录或者手续。
子记录或者手续。
A2许可证、批准、安全通关及其他手续
在必要的情况下，卖方必须自担风险和费用，在
交货前取得任何出口许可证或其他官方许可，并
且在需要办理海关手续时办理货物出口和从他国 过境所需的一切海关手续。
A3运输合同与保险合同
a） 运输合同
卖方必须自付费用订立运输合同，将货物运至指 定目的港或目的地的指定终点站。如未约定或按 照交易习惯也无法确定具体交货点，卖方可在目 的港或目的地选择最符合其交易目的的终点站 （交货）。
b） 保险合同
卖方没有为买方签订保险合同的义务。但是，卖
方在买方的要求下，必须向买方提供买方借以获
得保险服务的信息，其中如果存在风险和费用，
一概由买方承担。
A4 交货
卖方必须在约定的日期或期限内，在目的港或目 的地中按 A3 条 a）款所指定的终点站，将货物从 交货的运输工具上卸下，并交给买方处置完成交 货。
A5 风险转移
除了 B5条所描述的 （货物）灭失或损坏的情形外，
卖方必须承担货物灭失或损坏的一切风险，直至 货物已经按照 A4 条的规定交付为止。
B2许可证、批准、安全通关及其他手续
在必要的情况下， 买方必须自担风险和费用， 取得
所需的进口许可证或其他官方许可证， 并办理货物
进口所需的一切海关手续。
B3运输合同和保险合同
a） 运输合同
买方没有为卖方签订运输合同的义务。
b）保险合同
买方没有为卖方签订保险合同的义务。 但是如果卖
方要求，买方则必须向卖方提供必要的关于获得保
险的必要信息。
B4 受领货物 （接收货物 ）
货物已按 A4的规定交付时， 买受人必须受领货物。
B5风险转移
自货物已按 A4 条的规定交付时起，买方必须承担
货物灭失或损坏的一切风险。
如果买方未按 B2 条的规定履行义务，买方承担由 此产生的货物灭失或损坏的一切风险。
如果买方未按 B7 条的规定给予通知，自约定的交 付货物的日期或期间届满之日起， 买方承担货物灭 失或损坏的一切风险， 但以该项货物已经被清楚地 确定为合同货物为限。
A6 费用划分 B6 费用划分
Incoterms 2010 44/88
贸易术语解释通则
2010
卖方必须支付
a）除了按 B6 条规定的由买方支付的费用外，包 括因
A3 条 a）款产生的费用，以及直至货物已按 A4 条的规定交付为止而产生的一切与货物有关的 费用；以及
买方必须支付
a）自货物已按 A4 条的规定交付时起，与货物有 关的b）在必要的情况下，在按照 A4 条规定的交货之 前，货一切费用。
物出口需要办理的海关手续费用及货物出 口时应交纳的一切关税、税款和其他费用，以及 货物经由他国过境运b）任何因买方未按 B2 条规定履行义务或未按 B7 条给输的费用。
予通知而使卖方额外支付的费用， 但以该项货 物已经被清楚地确定为合同货物为限；以及
A7通知买方 卖方必须提供买方需要的任何通知，以便买c）在必要的情况下 , 货物进口需要办理的海关手 续费方能 够为受领货物而采取通常必要的措施。
用及货物进口时应交纳的一切关税、 税款和其 他费用。
A8 交货凭证 卖方必须自付费用向买方提供提货单据，使买方 能够如同 A4 或 B4 条的规定提取货物
A9 检查、包装、标志
买方必须支付按 A4 条规定为交付货物目的所需的 检查（如质检、度量、称重、计数）费用。同时， 卖方也必须支付出口国当局强制进行的任何装船 前检查所产生的费用。
B7通知卖方
一旦买方有权决定于约定期限内受领货物的时间 点和 /或于指定的目的地受领货物的具体位置，买 方必须就此给予卖方充分通知。
B8 提货证据
买方必须接受卖方提供的符合 A8 条款规定的交货 单据
B9 货物检验
卖方必须支出费用以包装货物，除非在特定贸易 中所售买受人必须支付装船前强制检验的费用， 但出口国 当局货物通常以不包装的形式运输。卖方应该 以适合运输的强制装船前检验的除外。
方式包装货物， 除非买方在买卖合 同成立之前指定了具体的包装要求。包装应该被 合理地标记。
A10 信息帮助和相关费用 卖方必须，在必要的情况下，根据买方的要求， 及时向买方提供或者协助买方获得其所需的进口 货物和 / 或将货物运输至目的地的任何单据和信 息，包括与安全相关的信息，其中如果存在风险 和费用，一概由买方承担。
B10信息帮助和相关费用
卖方必须偿还按照 B10 条规定的买方因（向卖方） 提供买方必须及时地告知卖方任何与货物安全信息要 求相关或协助（卖方）获得文件和信息所花费的一 切费用。
的建议， 以便于卖方可以遵守 A10 条的相关 规定。
买方必须偿还卖方依照 A10 条规定（向买方）提 供或协助（买方） 获得单据和信息的过程中所花费 的一切成本和费用。
买方必须， 在必要的情况下， 依照卖方的要求， 及 时（向卖方）提供或者协助（卖方）获得其所需的 运输和出口货物及经由他国过境运输的任何单据 和信息， 包括与安全相关的信息， 其中如果存在风 险和费用，一概由卖方承担。
Incoterms 2010 45/88
贸易术语解释通则
2010
DAP Delivered at Place(insert named place of destination)
GUIDANCE NOTE
This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport
is employed. “ Delivered at Place ” means that the seller delivers when the goods are placed at
disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all
risks involved in bringing the goods to the named place.
are for the account of the seller. The seller is advised to procure contracts of carriage that match this choice precisely. If the seller
incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such
costs from the buyer unless otherwise agreed between the parties.
DAP requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for
any import duty and carry out any import customs formalities, the DDP term should be used.
The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the risks to that point
import, pay any import duty or carry out any import customs formalities. If the parties wish the seller to clear the goods for import, pay
DAP—— 目的地交货（ ⋯⋯指定目的地）
导言
DAP
是《国际贸易术语解释通则
2010》新添加的术语，取代了的
DAF[2]（边境交货）、DES[3]（目的港船 上交货）和
DDU[4]（未完税交货）三个术语。
该规则的适用不考虑所选用的运输方式的种类，同时在选用的运输方式不止一种的情形下也能适用。
目的地交货的意思是：卖方在指定的交货地点，将仍处于交货的运输工具上尚未卸下的货物交给买方处置 即完成交货。卖方须承担货物运至指定目的地的一切风险。
尽管卖方承担货物到达目的地前的风险，该规则仍建议双方将合意交货目的地指定尽量明确。建议卖方签 订恰好匹配该种选择的运输合同。如果卖方按照运输合同承受了货物在目的地的卸货费用，那么除非双方达成 一致，卖方无权向买方追讨该笔费用。
在需要办理海关手续时（在必要时 /适当时）， DAP规则要求应有卖方办理货物的出口清关手续，但卖方没有义 务办理货物的进口清关手续，支付任何进口税或者办理任何进口海关手续，如果当事人希望卖方办理货物的进 口清关手续，支付任何进口税和办理任何进口海关手续，则应适用 DDP 规则。Incoterms 2010 46/88
贸易术语解释通则
2010
A THE SELLER'
OBLIGATIONS A1 General
obligations of the seller
The seller must provide the goods and the commercial
invoice in conformity with the contract of sale and any
B THE BUYER'
OBLIGATIONS
B1 General obligations of the buyer
The buyer must pay the price of the goods as provided in
the contract of sale.
other evidence of conformity that may be required by the
Any document referred to in B1-B10 may be an
contract.
equivalent electronic record or procedure if agreed
Any document referred to in A1-A10 may be an
equivalent electronic record or procedure if agreed
between the parties or customary.
A2 Licences, authorizations, security clearances and
B2 Licences,a uthorizations, security clearances and
other formalities
other formalities
Where applicable, the seller must obtain, at its own risk
and expense, any export licence and other official
authorization and carry out all customs formalities
necessary for the export of the goods and for their
transport through any country prior to delivery.
A3 Contracts of carriage and insurance
a) Contract of carriage
The seller must contract at its own expense for the
carriage of the goods to the named place of destination
or to the agreed point, if any, at the named place of
destination. If a specific point is not agreed or is not
B3 Contracts of carriage and insurance
a) Contract of carriage
The buyer has no obligation to the seller to make a
contract of carriage.
b) Contract of insurance
The buyer has no obligation to the seller to make a
Where applicable, the buyer must obtain, at its own risk
and expense, any import licence or other official
authorization and carry out all customs formalities for the
import of the goods.
between the parties or customary.
determined by practice, the seller may select the point at
contract of insurance. However, the buyer must provide
the named place of destination that best suits its
the seller, upon request, with the necessary information
purpose.
b) Contract of insurance
The seller has no obligation to the buyer to make a
contract of insurance. However, the seller must provide
the buyer, at the buyer
'rse quest, risk, and expense (if
any), with information that the buyer needs for obtaining
insurance.
A4 Delivery
B4 Taking delivery
for obtaining insurance.
The seller must deliver the goods by placing them at the
The buyer must take delivery of the goods when they
disposal of the buyer on the arriving means of transport
have been delivered as envisaged in A4.
ready for unloading at the agreed point, if any, at the
named place of destination on the agreed date or within
the agreed period.
A5 Transfer of risks
The seller bears all risks of loss of or damage to the
B5 Transfer of risks
The buyer bears all risks of loss of or damage to the
goods until they have been delivered in accordance with
goods from the time they have been delivered as
A4, with the exception of loss or damage in the
envisaged in A4.
circumstances described in B5.
If
贸易术语解释通则
2010 Incoterms 2010 47/88
A6 Allocation of costs The seller must pay
a) in addition to costs resulting from A3 a), all costs
relating to the goods until they have been delivered in
accordance with A4, other than those payable by the
buyer as envisaged in B6;
B6 Allocation of costs
The buyer must pay
a) all costs relating to the goods from the time they have
been delivered as envisaged in A4;
b) all costs of unloading necessary to take delivery of the
b) any charges for unloading at the place of destination
goods from the arriving means of transport at the named
that were for the seller
'accso unt under the contract of
place of destination, unless such costs were for the
carriage; and
c) where applicable, the costs of customs formalities
necessary for export as well as all duties, taxes and
other charges payable upon export and the costs for
their transport through any country, prior to delivery in
accordance with A4.
seller
'
s account under
the contract of carriage;
c) any additional costs incurred by the seller if the buyer
fails to fulfill its obligations in accordance with B2 or to
give notice in accordance with B7, provided that the
goods have been clearly identified as the contract goods;
and
d) where applicable, the costs of customs formalities, as
well as all duties, taxes and other charges payable upon
import of the goods.
A7 Notices to the buyer
The seller must give the buyer any notice needed in
order to allow the buyer to take measures that are
normally necessary to enable the buyer to take delivery
of the goods.
A8 Delivery document
The seller must provide the buyer, at the seller expense,
with a document enabling the buyer to take delivery of
the goods as envisaged in A4/B4.
A9 Checking–
packaging–
marking
The seller must pay the costs of those checking
operations (such as checking quality, measuring,
weighing, counting) that are necessary for the purpose of
delivering the goods in accordance with A4, as well as
the costs of any pre-shipment inspection mandated by
the authority of the country of export. The seller must, at
its own expense, package the goods, unless it
a) the buyer fails to fulfill its obligations in accordance
with B2, then it bears all resulting risks of loss of or
damage to the goods; or
b) the buyer fails to give notice in accordance with B7,
then it bears all risks of loss of or damage to the goods
from the agreed date or the expiry date of the agreed
period for delivery, provided that the goods have been
clearly identified as the contract goods.
B7 Notices to the seller
The buyer must, whenever it is entitled to determine the
time within an agreed period and/or the point of taking
delivery within the named place of destination, give the
seller sufficient notice thereof.
B8 Proof of delivery
Tsh e buyer must accept the delivery document provided
as envisaged in A8.
B9 Inspection of goods
The buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is
mandated by the authorities of the country of rms 2010 48/88
贸易术语解释通则
2010
is usual for the particular trade to transport the type of
goods sold unpackaged. The seller may package the
goods in the manner appropriate for their transport,
unless the buyer has notified the seller of specific
packaging requirements before the contract of sale is
concluded. Packaging is to be marked appropriately.
A10 Assistance with information and related costs
The seller must, where applicable, in a timely manner,
provide to or render assistance in obtaining for the buyer,
B10 Assistance with information and related costs
at the buyer
'resq uest, risk and expense, any
The buyer must, in a timely manner, advise the seller of
documents and information, including security-related
information, that the buyer needs for the import of the
goods and/or for their transport to the final destination.
The seller must reimburse the buyer for all costs and
charges incurred by the buyer in providing or rendering
assistance in obtaining documents and information as
envisaged in B10.
any security information requirements so that the seller
may comply with A10. The buyer must reimburse the
seller for all costs and charges incurred by the seller in
providing or rendering assistance in obtaining
documents and information as envisaged in A10.
The buyer must, where applicable, in a timely manner,
provide to or render assistance in obtaining for the
seller, at the seller
'reqsu est, risk and expense, any
documents and information, including security-related
information, that the seller needs for the transport and
export of the goods and for their transport through any
country.
Incoterms 2010 49/88
贸易术语解释通则
2010
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