第三讲-贸易术语和价格.pptx

,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,第四章 贸易术语和价格,重点章节！,学习目的：,了解贸易术语产生的原因和作用,理解有关贸易术语国际惯例的意义,熟悉国际商会制定的?2021年国际贸易术语解释通那么的结构、适用性以及规定的11种贸易术语的具体含义,明确使用贸易术语中应注意的问题,掌握价格条款制订方法,出口盈亏率,换汇本钱计算方法,第四章 贸易术语和价格,第四章 贸易术语和价格,一、贸易术语,贸易术语的含义和作用,有关贸易术语的国际惯例,?INCOTERMS?,主要的贸易术语介绍,D组新增术语,正确使用贸易术语,二、价格,如何定价,价格条款单价与总值,出口换汇本钱盈亏率,一,、贸易术语,贸易术语的含义和作用,Trade Terms,Price terms,Delivery Terms,Sales terms,含义：贸易术语是一个简短的概念或三个英文字母缩写。用以说明：,1价格的构成明确附属费用、价格构成,2买卖双方在交货和接货过程中将货物从一国运往另一国的期间应尽的义务及有关费用、风险和责任的划分,手续的办理procedures,费用的支付costs or charges,风险的承担risks,交货地点point of delivery,贸易术语的含义和作用？,作用：,节省交易磋商的时间和费用；,简化交易磋商的内容和合同的内容；,防止争议的发生；,有助于国际贸易的开展,费用点point of costs,关键点 ,风险点point of risks=,交货点 point of delivery,2,、有关贸易术语的三个国际惯例,Warsaw-Oxford Rules,1932,CIF,Revised American Foreign Trade Definitions 1941,Ex(point of origin),FOB,FAS(Free along side)，,C&F(named point of destination),CIF(named point of destination),Ex Dock(named port of importation),INCOTERMS（ICC）,1936，1953，1967，1976，,1980，1990，2000,2010,（11 FORMS）,3、INCOTERMS 2021,What is INCOTERMS2021ICC Publication 715)?,What is the Structure of INCOTERMS2021?,What are the major changes compared with INCOTERMS 2000(ICC Publication 560),What are the major trade terms of INCOTERMS 2021?,How to use correctly and effectively INCOTERMS 2021?,What is INCOTERMS2021ICC Publication 715)?,第7次修定：2021年4月至2021年10月,生效日期:2021年1月1日,修订原因:国际贸易实践的开展,货物平安,适应UCC、ICC(2021)变化,修订原那么:,可改可不改的不改;,语言表述符合行业惯例及CISG;,规定最小责任(责任底线),The Structure of INCOTERMS 2021,A(1-10).The sellers obligations,B(1-10).The buyers obligations,The structure of INCOTERMS 2021,A1.Provision of goods in conformity with the contract,A2 Licences,authorisations and formalities,A3 Contracts of carriage and insurance,A4 Delivery,A5 Transfer of risks,A6 Division of costs,A7 Notice to the buyer,A8 Proof of delivery,transport document or equivalent electronic message,A9 Checking-Packaging marking,A10 Other obligations,B1 Payment of the price,B2 Licences,authourisations and fomalities,B3 Contracts of carriage and insurance,B4 Taking deliveryA5 Transfer of risks,B5 Transfer of risks,B6 Division of Costs,B7 Notice to the seller,B8 Proof of delivery,transport document or,equivalent electronic message,B9 Inspection of goods,B10 other obligations,*,11,种术语,运输方式分类,贸易术语,调整,水运术语（,maritime or inland waterway only terms),FOB,FAS,CIF,CFR,FOB/CIF/CFR:DELIVERY ON BOARD THE VESSEL OR,PROCURE THE GOODS SO DELIVERED,任意运输方式术语（,terms for any mode of transport),EXW,FCA,CPT,CIP,DAT,DAP,DDP,以,DAP,替代,DES,，,DAF,DDU,以,DAT,替代,DEQ,主要修订内容：,INCOTERMS适用范围的扩大,术语分类标准调整terms classification based on mode of transport),D组术语调整,术语内容调整(transport documents),结构调整introduction&guidance note),局部义务分配和文字表述调整,4、主要贸易术语,FOB.named port of shipment,CIF.named port of destination,CFR.named port of destination,FCA.named place,CIP.Named place of destination,CPT.named place of destination,C&F,C&I,DAS,DAW,.,FOB In details,Free on Board named port of shipment,the seller delivers the goods on board the vessel at the named port of shipment.,The seller is required to clear the goods for export.,The seller has to bear all costs and risks of loss of or damage to the goods until the goods are delivered on board the vessel.,Then,the buyer has to bear all costs and risks of loss of or damage to the goods from,the delivery,This term can be used only for,sea or inland waterway transport.,14,FOB买卖双方的根本义务,卖方(Seller),提供合同规定的货物；,在合同规定的期限内在指定装运港将货物交至买方指定的船上，并给予买方充分的通知；,承担货物在装运港装载于船上为止的一切费用和风险；,办理出口清关手续，取得出口许可证和/或其他有关证件、支付出口关税和/或有关出口费用；,提供商业发票和证明已交货的通常单据。,买方(Buyer),租船/订舱，支付运费，将船名、装船点和要求交货的时间船期通知卖方；,承担货物在装运港装载于船上时起的一切费用和风险；,办理进口清关手续，取得进口许可证和/或其他有关证件，支付进口关税和/或有关进口费用；,接受单据，支付价款，收取货物。,FOB:证明卖方交货,可转让的提单、不可转让的海运单、内河运单或多式联运单据。,如双方约定使用电子方式通讯，那么该单据可由电子数据交换EDI讯息代替。,实际业务中，通常被要求提交的是：可转让的、已装船、清洁提单。,使用,FOB,贸易术语,时应当注意的,问题,FOB 是最常使用的贸易术语之一,使用FOB术语时应注意船货衔接问题,FOB SHANGHAI 与,FOB SHANGHAI INCOTERMS 2021,FOB SHANGHAI 2021 与,FOB VESSEL SHANGHAI,17,船货衔接问题：买方,迟派船,?INCOTERMS 2021?买方责任B5、B6：,如果买方未能给予卖方有关船名、装船点和要求交货时间的通知，或其指定的船只未按时到达，或未接收货物，或较他所通知的交货时间提早停止装货，那么自约定交货日期或交货期限届满之日起，有关货物灭失或损坏的一切风险以及由此而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。,SIFT,上海对外贸易学院,18,船货衔接问题：买方早派船,程租船运输下：,空舱费dead freight,滞期费demurrage,使用FOB贸易术语时应当注意的问题续,装货费用的负担问题：,装货费用？,班轮运输的特点及装货费用承担方,程租船运输时装货费用的承担方,装船费loading charges、理舱费(stowing charges)、平舱费(trimming charges),贸易术语变形,FOB Liner Terms,FOB Under Tackle,FOB Stowed-FOB S,FOB Trimmed-FOB T,FOB术语中买卖双方承担的费用结构比较离岸价=进货本钱+国内费用+利润,卖方,货物越过船舷之前的一切费用,清关费用,已装船通知、交单费用,包装费用、法定检验费用,Purchasing Cost,inland transport charges,inland insurance charges,packing charges,charges of customs clearance,overheads,interests on loan,commission,Profit,为何进口应多作,FOB,贸易术语？,CIF In Details,Cost Insurance and Freight named port of destination,the seller delivers when the goods are delivered on board the vessel at the port of shipment.,The seller must pay the costs and freight necessary to bring the goods to the named port of destination But the risk of or damage to the goods,as well as any additional costs due to events occurring after the time of delivery,are transferred from the seller to the buyer.However,in CIF the seller also has to procure marine insurance against the buyers risk of loss of or damage to the goods during the carriage.,CIF In Details,The seller is required to clear the goods for export.,The seller has to bear all costs and risks of loss of or damage to the goods until the goods,are delivered on board the vessel,.,Then,the buyer has to bear all costs and risks of loss of or damage to the goods from,that delivery,This term can be used only for,sea or inland waterway transport.,CIF In Details,本钱加保险费、运费指定目的港又称装运港交货，保险费、运费在内,按CIF成交的价格，通常称为CIF价，或保险费、运费在内价，也有称为到岸价，但将CIF 价称为到岸价是不正确的。,CIF的英文全称为“COST,INSURANCE AND FREIGHT.Named Port of Destination,CIF In Details,CIF,是指卖方负责租船/订舱，支付从装运港至目的港的运费，办理货运保险，支付保险费，在合同规定的装运期限内在装运港将货物交至运往指定目的港的船上，负担货物,在装运港装载于船上为止的一切费用和风险,。,25,CIF,买卖双方主要义务,卖方 seller,提供合同规定的货物；,租船/订舱，支付运费；,办理货运保险，支付保险费；,在合同规定的装运期限内在装运港将货物交至运往指定目的港的船上，并给予买方充分的通知；,承担货物装载于船上为止的一切费用和风险；,办理出口清关手续，取得出口许可证和/或其他证件，支付出口关税和/或其他费用；,提供有关单据。,买方buyer,承担货物在装运港装载于船上时起的一切费用和风险；,办理进口清关手续，取得进口许可证和/或其他证件，支付进口关税和/或其他费用；,接受单据，支付价款，收取货物。,卖方提交的是可转让的、已装船、清洁提单。,此单据必须：,1、载明合同货物，其日期是在约定的装运期内,2、使买方可以在目的港向承运人提取货物；,3、除非另有约定，应使买方或单据-商业发票、保险单和通常的运输单据,通常的运输单据-可转让的提单、不可转让的海运单和内河运单,-在实践中，通常被要求以通过转让单据可转让提单或通过通知承运人，向其后手出售在途货物。,CIF,买卖双方主要义务,使用,CIF,贸易术语,应当注意的,问题,CIF,不是到岸价,卖方对货物装上船后的情况不可能、也无必要承担责任,卖方租船/订舱责任,按合同约定,;,或,按照通常条件,（,on usual terms）,租船/定舱，经习惯航线,(by the usual route）,运送货物,.,卖方保险责任,按合同约定,;,或合同未约定时，最小险别,最低保险金额为合同规定价款加一成。即：伦敦保险业协会的协会货物条款（,ICC）,的,C,险或我国海洋运输货物保险条款（,CIC）,的,F.P.A.,程租船运输时卸货费用承担,贸易术语变形,:CIF Liner Terms;,CIF Ex Ships Hold;,CIF Ex Tackle;,CIF Landed,A6：,如运输合同规定由卖方支付卸货费，则由卖方支付。,B6：,包括驳船费和码头费在内的卸货费用应由买方负担（,unloading costs including lighterage and wharfage charges），,除非这些费用根据运输合同规定应由卖方支付。,卖方必须向买方提交,商业发票、保险单和货运单据,CIF的费用结构,COST INSURANCE FREIGHT,FOB +,I,+F =CIF,FOB +,F,=CFR,CFR +I =CIF,FCA 货交承运人指定地点,The seller,delivers,the goods,cleared for export,to the,carrier,nominated by the buyer at the named place.,If the buyer nominated,a person,other than a carrier to receive the goods,the sell is deemed to have fulfilled his obligation to deliver the goods when they are delivered to that person,FCA 货交承运人指定地点,If delivery occurs at the sellers premises,the seller is responsible for loading.If delivery occurs at any other place,the seller is not responsible for unloading.,Carrier,means any person who,in a contract of carriage,undertakes to perform or to procure the performance of transport by rail,road,air,sea,inland waterway or by a combination of such modes.,FCA与FOB术语 比较,根本原那么相同,但:,*适合于各种运输方式,*买卖双方风险、费用分割点为货交承运人,*卖方交货点多样、提交给买方的货运单据多样,请同学们自己比较,CIF/CIP；CFR/CPT术语,5.D组新增术语,DAT Delivery at terminal named terminal at port or place of destination目的地终点卸货后交货指定目的地,“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 “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,“Terminal includes any place,whether covered or not,such as a quay,warehouse,container yard or road,rail or air cargo terminal.,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,交货地点 DAT术语是指卖方在指定目的港或目的地的指定终点站，将货物从运输工具上卸下后交给买方处置时，即完成交货义务。,卖方负责将货物运至指定目的港或目的地的终点站并在此处将货物卸下运输工具为止的一切风险和费用。,终点站包括任何地方，不管是否有遮蔽，例如码头、仓库、集装箱堆场或公路、铁路和机场货物站等。,适用的运输方式各种运输方式；,风险划分点指定目的地终点；,费用划分点指定目的地终点；,出口清关手续卖方；,进口清关手续买方；,33,D组新增术语,DAPDELIVERED AT PLACE,目的地交货条件,The seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination.The seller beards all risks involved in bringing the goods to the named place.,DAP 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.If the parties wish the seller to clear the goods for import,pay any import duty and carry out any import customs formalities,the DDP terms should be used.,D组新增术语,DAP Interpretation,交货地点-卖方将未完成进口清关的货物运交指定目的地place of destination)，在运输工具上备妥待卸ready for unloading)置于买方监管之下 at buyers disposal)即完成交货。,适用的运输方式-各种运输方式，包括多式联运；,3.风险划分点-指定目的地的交货运输工具上；,4.费用划分点-指定目的地的交货运输工具上；,将货物从运输工具卸下的费用卸货费由买方承担,5.进口清关手续买方；,D组新增术语,DAP SHANGHAI,DAP OSAKA,自学,DDP,6.,正确选用贸易术语,选择和使用贸易术语应注意的问题,1、风险分担,交货安排,2、贸易术语与船货衔接便利性,3、防止与支付方式的不协调,4.贸易术语与运输方式的相关性,5.注意贸易术语与其他合同条款的吻合度,二、国际货物买卖合同中的价格条款,价格条款对买卖双方的重要性,合同中的价格条款：单价和总额,1.UNIT PRICE,USD 6.50 per piece CIF OSAKA INCOTERMS 2021,(计价货币)(单位价格金额)(计量单位)(贸易术语)国际惯例,2.AMOUNT,国际货物买卖合同中的价格条款,USD 6.50 per piece CIFC5%,OSAKA,INCOTERMS 2000,CIF,净价?,=,CIF,含佣价-佣金,=,CIF,含佣价-,CIF,含佣价,X,佣金率,或,CIF,含佣价=,CIF,净价/1-佣金率,佣金和折扣,Commission and,Discount,三、出口本钱核算和三种常用价格的换算,出口本钱核算的两个指标：,出口商品换汇本钱,出口商品盈亏额,出口商品换汇本钱,出口商品总本钱人民币,出口换汇本钱出口每美元本钱=-,FOB出口外汇净收入美元,出口商品总本钱退税后=出口商品进价含增值税+定额费用出口退税收入,定额费用各种出口费用-直接及应分摊的经营费用、管理费用和财务费用，有的企业按定额费用率计算，如：,定额费用=出口商品进价X定额费用率,退税收入=出口商品进价含增值税(1+增值率)退税率,出口盈亏额,=FOB出口外汇净收入银行外汇买入价,-出口商品总本钱退税后,正数为盈利，负数为亏损,例：出口一批服装，每件进价人民币100元含增值税17%，出口定额费用率(各种出口费用)为15%，退税率17%，出口商预期利润10%。当时，人民币对美元的汇率(买入价)为US$1=RMB￥8.00，试求该商品的FOB报价、换汇本钱和盈亏额。,100 100,退税收入=-X 退税率=-X 17%,1+增值税率 1+17%,=14.5299,出口总本钱(退税后)=100 X(1+15%)-14.5299,=115-14.5299=100.4701,100.4701 X(1+10%),FOB价=-,8.00,110.51711,=-=US$13.8146,8.00,出口商品总本钱人民币元,换汇本钱=-,FOB出口外汇净收入美元,100.4701,=-=RMB￥7.28/US$,13.81,盈亏额=FOB出口外汇净收入X 银行外汇买入价,-出口商品总本钱退税后,=110.51711-100.4701=10.04701(10.05),110.51711-100.4701,盈亏率=-X 100%,100.4701,10.04701,=-X 100%=10%,100.4701,本章关键词和知识点,贸易术语、贸易术语惯例、十三个贸易术语的根本含义,价格结构、单价、总值,出口换汇本钱、出口盈亏,