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Madeleine Nguyen-The
Consultante-formatrice en
commerce international

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International Pratique - Janvier 2014

Edition Janvier 2014

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Toute autre divulgation, reproduction, distribution, diffusion ou autre
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Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Les rgles Incoterms ICC 2010

Incoterms
2010
-1-

www.international-pratique.com

DFINITION

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Les rgles Incoterms : INternational COmmercial TERMS. Outils crs en 1936 par
lInternational Chamber of Commerce (ICC) et rgulirement rviss. La dernire version
datait de 2000. Les nouvelles rgles Incoterms 2010 sont entres en vigueur au 1er
janvier 2011.
LIncoterm est une des conditions du contrat commercial lie lacheminement des
marchandises. Il nest pas obligatoire dans les contrats, mais tellement pratique... Il est
linternational ce que le franco de port ou le port d est... ou tait au national !

Le point de transfert des frais : rpartition des frais de transport, assurance et douanes (le cas chant)
entre vendeur et acheteur.
Le point de transfert des risques :
partir de quel lieu lacheteur est responsable des risques encourus par
la marchandise durant le transport.
Les documents (ou donnes informatiques quivalentes) dus par le
vendeur lacheteur.

Les Incoterms ne dfinissent


pas :

Le point de transfert de proprit


(voir clause de rserve de proprit
dans contrat ou conditions gnrales de vente).

La version 2010 confirme lutilisation des Incoterms dans les changes intra-communautaires ; les aspects douaniers sappliquant le cas chant . Elle autorise galement lutilisation de ces rgles dans les changes nationaux. Attention toutefois la
compatibilit des Incoterms avec les codes de commerce nationaux. En France par
exemple, la marchandise voyage toujours aux risques et prils de lacheteur, ce que
contredirait une vente sous Incoterm DAP (Delivered At Place) par exemple qui prvoit
linverse (voir fiche suivante).
Les partenaires amricains ont galement dcid de les utiliser, au dtriment de leurs
fameux Fobs, qui taient une source frquente de litiges commerciaux.

MCANISMES
Les Incoterms se prsentent sous forme de codes de 3 lettres et sont classs en 2
groupes :

7 Incoterms Multimodaux : lorsque le contrat couvre un ou plusieurs modes


de transport. En maritime, lorsque la marchandise nest pas remise la compagnie
le long ou bord navire au port dembarquement, mais un terminal ou un parc
conteneurs.

4 Incoterms Maritimes (ou fluvial) : lorsque les points denlvement et de livraison sont des ports, ou pour des marchandises remises la compagnie maritime
le long du navire ou bord navire au port dembarquement. Gnralement, du vrac
et du transport en conventionnel (marchandises non conteneurises et charges
avec laide des palans, de pipelines...).

Plus le vendeur va loin dans sa prestation logistique,


plus il avance des frais quil convient de rpercuter sur
la facture de vente.
International Pratique - Janvier 2014

prix
t de France :
ell lexpor
t nom
or
rp
ai
y
Exemple de lib
iss
000 FCA Ro
rms 2010 .
de vente 100
client - Incote
du
ire
ita
du trans

T
Dcider dun Incoterm pour tout flux
physique de marchandises, notamment
linternational.
Dcider dun Incoterm au moment de ngocier le prix car ce dernier dpend du
choix de lIncoterm.
Ngocier lIncoterm en fonction de qui
veut, qui peut, qui a intrt matriser les
aspects logistiques ?
Porter lIncoterm sur tout document
commercial, associ au lieu de livraison
convenu.
Faire rfrence la version ICC utilise.
Conteneurs Incoterms multimodaux.
Vrac et conventionnel remis le long ou
bord navire Incoterms maritimes.

BON A SAVOIR
La question du transfert de proprit. A linstar des amricains, bon
nombre dentreprises utilisent les Incoterms, et notamment le point de
transfert des risques, pour dcider
quel moment elles constatent comptablement le chiffre daffaires.

Brochure n 715 de lICC. Bilingue anglais/franais.


www.incoterms.com

Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Les Incoterms dfinissent :

Incoterms
2010
-2-

www.international-pratique.com

On distingue les Incoterms de vente au dpart et ceux de vente larrive :

VD : vente au dpart. La marchandise voyage, sur le transport principal, aux risques et prils de lacheteur. En cas de sinistre durant le

VA : vente larrive. La marchandise voyage, sur le transport principal, aux risques et prils du vendeur. En cas de sinistre durant le

transport, lacheteur devra faire le ncessaire auprs du transporteur et/ou de la compagnie dassurance le cas chant pour obtenir le
remboursement des marchandises manquantes ou abmes

transport, le vendeur devra faire le ncessaire auprs du transporteur et/ou de la compagnie dassurance Ici, le client ne paie au vendeur
que la marchandise en bon tat ; le vendeur se chargera dobtenir le remboursement du sinistre.

N.B. : lICC ne fait plus clairement cette distinction dans louvrage officiel. Nanmoins, cette notion est toujours prsente et sert gnralement au
ple Comptable/Finance pour constater le chiffre d'affaires. Elle fait lobjet des rubriques A4 Livraison et A5 Transferts de risques.

LES 7 INCOTERMS 2010 MULTIMODAUX


Incoterm

Signification

VD /
VA

Incoterm

Signification

VD /
VA

EXW

Ex-Works
A lusine

VD

FAS

Free Alongside Ship


Franco le long du navire

VD

FCA

Free-CArrier
Franco-transporteur

VD

FOB

Free On Board
Franco bord

VD

CPT

Carriage Paid To
Port pay jusqu

VD

CFR

Cost and Freight


Cot et Fret

VD

CIP

Carriage Insurance Paid to


Port pay, assurance comprise jusqu

VD

CIF

Cost, Insurance and Freight


Cot, assurance et fret

VD

DAT

Delivered At Terminal
Rendu au terminal

VA

DAP

Delivered At Place
Rendu au lieu de destination

VA

DDP

Delivered Duty Paid


Rendu droits acquitts

VA

Incoterms 2000
EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid to
CIF : Cost, Insurance, Freight
DEQ : Delivered Ex Quay
DAF : Delivered At land Frontier
DES : Delivered Ex Ship
DDU : Delivered Duty Unpaid
DDP : Delivered Duty Paid

Incoterms 2010

EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid to
CIF : Cost, Insurance, Freight
DAT : Delivered At Terminal

DAP : Delivered At Place

DDP : Delivered Duty Paid

13 Rgles
International Pratique - Janvier 2014

11 Rgles

Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

LES 4 INCOTERMS 2010 MARITIMES

www.international-pratique.com

Incoterms
2010
-3-

Les Incoterms multimodaux


Lgende
Frais pour vendeur (V)

Frais Vendeur selon le lieu de destination convenu ou selon le contrat de transport

Frais pour acheteur (A)

Risques pour vendeur (V)

Risques Vendeur selon l'accord des parties ou selon le contrat de transport

Risques pour acheteur (A)

Terminal Handling Charges (frais de chargement et de dchargement)

Exemple export de France : DAT Port de Kobe/Japon, Terminal n 1254 = le vendeur organise et avance les frais de transport jusquau port de Kobe, douane Export faite, marchandises non ddouanes limport au Japon, mais dcharges dans les
entrepts portuaires dsigns. Le vendeur na pas lobligation de prendre une assurance. Nanmoins, la marchandise voyage aux
risques et prils du vendeur. Ce dernier doit transmettre toute information au client lui permettant de rcuprer la marchandise
au terminal.

International Pratique - Janvier 2014

Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

THC

www.international-pratique.com

Incoterms
2010
-4-

Les Incoterms maritimes


Lgende
Frais pour vendeur (V)

Frais Vendeur selon le lieu de destination convenu ou selon le contrat de transport

Frais pour acheteur (A)

Risques pour vendeur (V)

Risques Vendeur selon l'accord des parties ou selon le contrat de transport

Risques pour acheteur (A)

Terminal Handling Charges (frais de chargement et de dchargement)

Exemple export de France : CIF Valparaiso/Chili au dpart du Havre = le vendeur organise et avance les frais de transport, assurancetransport comprise, jusquau port de Valparaiso, marchandises bord navire (ou dcharges si prvu dans le contrat de transport et accept
par le client), mais non ddouanes limport au Chili. En revanche, il ne prend pas les risques que court la marchandise durant le transport
partir du port dembarquement en France. En cas de sinistre-transport, lacheteur fera jouer lassurance prise par le vendeur afin de se
faire rembourser.

International Pratique - Janvier 2014

Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

THC

Incoterms
2010
-5-

www.international-pratique.com

Des prcisions importantes

Les rgles Incoterms 2010 prennent en compte :


Les nouvelles obligations des fins de sret/scurit : celui qui ralise les
oprations douanires (lorsquapplicables) se charge de fournir les informations pour le contrle des fins de sret/scurit (Import and Export control
systems). Si lautre partie est mieux place pour obtenir les informations, elle
apportera son concours aux frais et risques de celui qui doit les fournir.

Lvolution des procdures lectroniques : possibilit de tltransmettre les


documents originaux avec laccord de lacheteur ou si tel est lusage.

Les nouvelles rgles en matire de couverture dassurance-transport : Revised


Institute Cargo Clauses de 2009. Trois niveaux de couverture : A (tous risques)
- B (avaries particulires) - C (avaries communes). En vente CIF/CIP : obligation
de couvrir au minimum au niveau C, pour 110 % de la valeur facture.

Mais aussi, elles apportent des innovations et confirmations importantes :

La notion du passage du bastingage pour le transport maritime est (enfin)


abandonne ! Les transferts des frais et des risques se situent en toute logique
bord navire .

EX-Works devient lobligation minimum dans les changes domestiques


(nationaux et intra-communautaires) simple mise disposition.

FCA locaux du vendeur devient lobligation minimum dans les changes


internationaux charg bord du vhicule denlvement et douane export
faite (si applicable).

Lemballage est toujours la charge du vendeur. Il sagit de choisir un emballage extrieur qui supportera le mode de transport utilis.

Toute distance prise par rapport lIncoterm de base est possible mais doit tre
clairement notifi dans les conditions de vente ou dans le contrat. Exemples :
ex-tank pour des produits chimiques, CPT dcharg, CIP avec assurance
tous risques, DDP sans TVA

A chaque cotation, en dehors du DAT qui prvoit le dchargement, demander


au prestataire ce que comprend le fret. Court-il de bord bord ? De bord
quai ? De quai quai ? De terminal-in terminal-out ? Si les frais
de dchargement nont pas t annoncs et accepts par lacheteur, le vendeur
ne peut pas les rpercuter.

De limportance de la notification des informations que chaque partie doit fournir lautre. Si manquement frais et risques la partie dfaillante.

Notamment, voir ci-contre le pige du FOB.

Les limites des Incoterms

Les Incoterms nont pas vocation tout rgler : ils sont juste UNE condition
de vente parmi tant dautres

Transfert de proprit sur le plan contractuel, litiges dordre commercial ou


technique, dommages ou surcots suite dfaillance dans la fourniture des donnes, arrimage des marchandises dans conteneurs ces alas sont rgler
via le contrat ou les Conditions Gnrales de Vente

International Pratique - Janvier 2014

Sassurer que le partenaire parle le mme


langage que vous : Incoterms 2010.
Toute variante ou spcificit est indiquer
dans le contrat ou les CGV.
Les Incoterms ne rglent pas tout.
Se mettre daccord sur ce que couvre le
contrat de transport : avec le prestataire de
transport ET avec le client.
De limportance des informations fournir.

BON A SAVOIR
Conseil pour les Incoterms de type
C : afin dviter le litige commercial
ou la mauvaise comprhension de
cette rgle Indiquer si possible en
plus du lieu de transfert des frais, le
lieu de transfert des risques. Exemple
lexport de France : CIP New York
Port au dpart dAnvers Port .
Le pige du FOB : Le vendeur doit charger bord dun navire... rserv par
lacheteur. Le vendeur est ainsi tributaire du bon vouloir de son client. Dans
le cadre dun crdit documentaire, le
non respect de la date limite dembarquement = irrgularit bancaire pour le
vendeur...
Parades pour le FOB :

que le vendeur garde la main


sur la rservation du navire choisi
par son acheteur,

changer les habitudes de tous les


acteurs de la chane internationale
et dvelopper les ventes en FCA,
notamment pour les marchandises
en conteneurs,

cela signifie de faire accepter par


lacheteur (et par sa banque en
cas de scurit de paiement), une
preuve de livraison au port et non
plus on board navire...

mieux : dvelopper les ventes en


CPT/CIP.

Brochure n 715 de lICC. sur www.incoterms.com

Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Incoterms
2010
-6-

www.international-pratique.com

Incoterm

EXW... dpart usine ou tout


autre lieu convenu, ct
vendeur

Emballage

Chargement
sur
vhicule
dpart

Douanes
Export et
scurit

Pr-acheminement

Dchargement
vhicule
plateforme
multimodale
dpart

Chargement
sur moyen
de transport
principal

Transport
principal
(international)

Assurance
transport

Dbarquement,
dchargement
plateforme
arrive

Douanes
Import et
scurit

Post-acheminement

Dchargement chez
destinataire
(3)

A1

FCA... franco transporteur


dans locaux vendeur ou
tout autre lieu convenu,
ct vendeur

si FCA
locaux
du V

A1

CPT... port pay jusqu


tout lieu convenu
destination

A1

A ou V3

A ou V4

CIP... port pay, assurance comprise, jusqu...


tout lieu convenu
destination

A ou V3

A ou V4

DAT... rendu dcharg au


terminal de destination

V2

DAP... rendu au lieu de


destination convenu

V2

A ou V3

A ou V4

DDP... rendu droits


acquitts lieu de destination convenu

V2

A ou V3

V5 A ou V4

1.
2.
3.
4.
5.

V sauf

Assurance-transport ad-valorem non obligatoire.


Dans les Incoterms du groupe D, lassurance-transport ad-valorem nest pas obligatoire pour le vendeur, mais conseille dans la mesure o il prend en charge les risques durant le transport
principal (vente larrive).
A larrive des marchandises au lieu convenu, les frais de dchargement du vhicule darrive restent la charge de lacheteur, sauf indication contraire au contrat commercial ou au contrat
de transport.
Le vendeur peut livrer en porte porte.
Lexportateur peut dcider de ne pas prendre en charge la TVA trangre = DDP without VAT.

Les Incoterms 2010 maritimes : Rpartition des frais entre Vendeur et Acheteur
Emballage

Chargement
sur vhicule
dpart

Pracheminement

Douanes
export et
scurit

FAS... franco le
long du navireport
dembarquement convenu

FOB... franco bord port


dembarquement convenu

CFR... cot et fret port


de destination convenu

CIF... cot assurance et


fret port de destination
convenu

Incoterm

1.
2.

Embarquement
sur navire

Transport
principal
(international)

Assurance
transport

Dbarquement
port darrive

Douanes
Import et
scurit

Post-acheminement

A1

A1

A1

A ou V2

A ou V2

Assurance-transport ad-valorem non obligatoire.


Selon ngoci au contrat commercial ou au contrat de transport. Bien le dfinir en amont, au moment de la cotation. En informer lacheteur pour viter doublons.

International Pratique - Janvier 2014

Dchargement
chez destinataire

Extrait dES PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Les Incoterms 2010 multimodaux : Rpartition des frais entre Vendeur et Acheteur

Incoterms rules 2010


Madeleine Nguyen-The
Consultant and trainer in
international trade

Offered par www.international-pratique.com

International Pratique - January 2014

January 2014

All rights reserved. No part of this work may be reproduced


or copied in any form or by any means - graphic , electronic or
mechanical, including photocopying, scanning, recording, taping
or information retrieval systems - without written permission of
International Pratique.

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

www.international-pratique.com

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WHAT ARE INCOTERMS ?


Incoterms : INternational COmmercial TERMS. Trade terms developed in 1936 by the
International Chamber of Commerce (ICC) and regularly revised. Last version dated from
2000. New Incoterms 2010 rules have come into force on 1st January 2011.
Incoterms are one of the essential elements of a properly drafted contract of sale of
tangible goods. They are not compulsary in the contracts, but strongly recommended
and very useful. Incoterms enable the exporters to quote prices that clearly allocate
the costs and risks of transport between seller and buyer.

Incoterms deal with :

Incoterms do not govern :

Costs allocation between seller and


buyer related to transport, insurance and customs (if any).
Risks responsibilities of loss of or
damage to the goods.
Documents : namely transport and
customs documents.

The transfer of property (title to


goods).
This is defined in the "retention of
title" clause in contract of sale.

Incoterms are also suitable in domestic trade : within free trade areas as usual
but also in national trade. The obligation to comply with export/import customs
formalities exists only where applicable.
Incoterms in the United states : American partners have decided to substitute Incoterms for former American Uniform Commercial Code shipment and delivery
terms, in order to avoid frequent misunderstandings and disputes.

HOW DO THEY WORK ?

eir
decide with th
ell advised to
g
w
tin
e
tia
ar
go
rs
ne
lle
Se
hen
terms rule w
ipment
sh
of
buyers an Inco
nd
ki
y
ice and for an
ulty
the selling pr
, return of fa
ales, samples
(s
s
od
of go
..)
ir.
ne for repa
goods, machi
to know "who
lp both parties
s
Incoterms he
risks of good
d
an
as to costs
ine
rm
te
de
to
r
does what"
ye
enable the bu
s, where
in transit and
imported good
of
ty
du
r
fo
the value
applicable.
y doargument, ke
oid doubt or
rule
s
rm
te
co
In order to av
refer to the In
ld
eou
sp
sh
e
ts
ac
en
pl
cum
named
ther with the
ating
st
d
an
chosen, toge
le,
ib
isely as poss
rcified as prec
r, contract, pu
version : offe
C
IC
nt
rre
mentary
cu
do
the cu
e,
ic
vo
proforma in
chase order,
..
ercial invoice.
m
m
co
it,
cred
port
tation for an ex
ple of presen
am
ex
FCA
od

go
0
A
e 100 00
: selling pric
the
of
s
es
dr
from France
ad
d
t name an
s
or
rm
rp
te
ai
co
y
In
iss
Ro
yer ent of the bu
forwarding ag
2010 .

T
How to choose an Incoterms rule ?
Who wants... who can... who
needs to control logistical matters ?
Containers multimodal Incoterms
Loose, bulk and general cargo maritime Incoterms.

Incoterms are widely recognized by common abbreviations such as FOB or CIP, a set of
rules of 3 letters that can be classified in 2 groups :

7 Incoterms for all modes of transport : they can be used irrespective of the
means of transport selected and whenever there are one or more modes of transport used. They should be used in maritime transport, when goods are handed over
to the carrier before they are on board the vessel. For example containers which
are delivered at a terminal.

4 Incoterms for sea and inland waterway transport : when point of delivery and
place of destination are both ports : intended for bulk, loose and general cargo
handed over to the carrier alongside ship or at the time of loading on board.

The more the seller takes on, the higher the price.
As a matter of fact, even when transport costs are prepaid by the seller, they are actually paid by the buyer as transport costs are normally included by the seller in the total
selling price, according to the chosen Incoterms rule.

GOOD TO KNOW
North-american partners and big
companies choose Incoterms for
revenue recognition, an important
issue for financial integrity and accounting accuracy. The question is...
when does an account receivable become a sale ?
The answer depends on the "point of
delivery" of Incoterms, i.e. point of
transfer of risks, assuming that the
seller prefers that the risks pass to
the buyer at the earliest possible moment. See next page.

International Pratique - January 2014

Official publication ICC nr 715 available on www.incoterms.


com

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Incoterms
2010
-1-

Incoterms
2010
-2-

www.international-pratique.com

Some Incoterms are qualified as Shipment contracts, whereas others are qualified as Arrival (Destination) contracts :
SC : Shipment contracts. The seller fulfils its delivery obligation at the point of shipment. After that point, the buyer must bear all
risks of loss of or damage to the goods up to the named place. Shipment contracts enable sellers to be paid once they have delivered the goods on board the vessel or at any place of shipment. In case of damage during transit, it is up to the buyer to make the
necessary arrangements with the insurance company to be refunded. Letters of credit have been developed thanks to this practice
of shipment contracts. Needless to say that financial managers prefer shipment contracts in order to recognize revenue promptly.
AC : Arrival contracts. The seller must bear all risks (and costs) in bringing the goods to the named place in the country of destination. In case of damage during transit, it is up to the seller to be refunded from the insurance company. In that case, the buyer will
only pay for goods delivered in good condition.
These issues are developed under articles A4/A5 in the publication ICC nr 715.

7 INCOTERMS 2010 FOR ANY MODE OF TRANSPORT


Meaning

EXW

Ex-Works

FCA

Free-CArrier

CPT

Carriage Paid To

CIP

Carriage Insurance Paid To

DAT

Delivered At Terminal

DAP

Delivered At Place

DDP

Delivered Duty Paid

SC /
AC

Incoterm

Meaning

SC

FAS

Free Alongside Ship

SC

FOB

Free On Board

SC

CFR

Cost and Freight

SC

CIF

Cost, Insurance and Freight

SC
SC
SC

AC
AC

Incoterms 2010

EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid To
CIF : Cost, Insurance, Freight
DAT : Delivered At Terminal

DAP : Delivered At Place

DDP : Delivered Duty Paid

13 Rules
International Pratique - January 2014

SC

AC

Incoterms 2000
EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid To
CIF : Cost, Insurance, Freight
DEQ : Delivered Ex Quay
DAF : Delivered At land Frontier
DES : Delivered Ex Ship
DDU : Delivered Duty Unpaid
DDP : Delivered Duty Paid

SC /
AC

11 Rules

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Incoterm

4 INCOTERMS 2010 FOR SEA TRANSPORT

Incoterms for sea and inland


waterway transport

www.international-pratique.com

Incoterms
2010
-3-

Incoterms for any mode of transport


Keys

Costs for seller


Risks for seller

Risks for seller according to sales contract or carriage contract

Costs for buyer


Risks for buyer

Terminal Handling Charges

An example with a shipment from the European Union DAT Port of Kobe/Japan, Terminal n 1254 = the seller contracts
and prepays for the transport up to the port of Kobe, goods unloaded from the vessel, deposited in the terminal, cleared for
export but not for import in Japan. The seller has no obligation to take out a contract of insurance but it must keep in mind that
it bears all risks of loss of or damage up to the place of destination. The seller must notify the buyer that the goods have been
delivered at the named place of destination.

International Pratique - January 2014

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

THC

Costs for seller according to named place or if stated in contract of carriage

www.international-pratique.com

Incoterms
2010
-4-

Incoterms for sea and inland waterway transport


Keys

Costs for seller


Risks for seller

Risks for seller according to sales contract or carriage contract

Costs for buyer


Risks for buyer

Terminal Handling Charges

An example with a shipment from Belgium CIF Valparaiso/Chile from Antwerp port = the seller contracts and prepays for transport
and cargo insurance up to the port of Valparaiso, goods still on board the vessel (or unloaded if the service is included in the contract of
carriage and if the buyer has been notified). The seller carries out the export customs formalities but not the import formalities in Chile. The
seller must notify the buyer that the goods have been delivered at the place of shipment in Antwerp. From that point, the buyer bears the
risks of loss of or damage to the goods in transit. The seller must give the buyer : bill of lading on board, insurance certificate. In case of loss
of or damage incurred to the goods after the port of shipment, the buyer will get compensation from the insurance company contracted by
the seller.Therefore, it must settle the full amount of the invoice.

International Pratique - January 2014

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

THC

Costs for seller according to named place or if stated in contract of carriage

Incoterms
2010
-5-

www.international-pratique.com

Incoterms 2010 take into account :

The new security program : the one who pays customs clearance must
pay the new security-related document (exit summary declaration or
entry summary declaration).

The evolution of new electronic procedure : the new version gives electronic means of communication the same effect as paper communication, as long as the partie so agree or where customary.

The new Insurance cover clauses : 2009 Revised Institute Cargo


Clauses which offer three levels of cover : A (the broadest cover) - B
(covers only the risks that are specifically referred to, like theft/pilferage- and C (the least cover, general damage sacrifice for example).
Under CIF/CIP rules, the seller has duty to the buyer to provide a minimum level of cargo insurance (C level) covering at least 110 % of the
value of goods.

Incoterms 2010 also confirm some key issues and bring some innovations :

Maritime rules : the ships rail as the point of delivery has been given
up. Point of delivery is now : on board.

EXW represents the seller's minimum obligation in domestic trade


i.e. where no customs formalities are required.

FCA seller's premises : should be the sellers minimum obligation in


international trade.

Packaging is always at seller's costs and risks, unless otherwise agreed.


The seller must package and mark the goods in the manner appropriate
for their transport.

Variants of Incoterms rules. Alterations are allowed but parties are


well advised to clearly specify such alterations. Example : Ex-tank for
chemical products, CPT unloaded, CIP with A clause insurance, DDP
without VAT...

Incoterms 2010 seek to avoid paying twice for THC (terminal handling
charges) by clearly allocating such costs between seller and buyer. If
the seller incurs costs under its contract of carriage related to unloading at the port of destination, the seller is not entitled to recover such
costs from the buyer unless clearly agreed by the buyer.

Each rule specifies the information that each party must give to the
other. If a party fails to fulfil its obligation, then it bears all resulting
risks of loss of or damage to the goods as well as any additional costs
incurred.

Limits of Incoterms

Incoterms have no authority over every issue of the contract : they are
just one of the sales conditions among many others.

Transfer of ownership of the goods, commercial or technical dispute,


consequences of a breach of contract These matters are usually dealt
with through clauses in the contract of sales.

International Pratique - January 2014

T
Be sure that your partner speaks the
same language as you : Incoterms
2010 rules.
Any variant must be clearly specified.
Incoterms do not solve everything.
Know clearly what the contract of carriage covers : ask the forwarder and
give sufficient notice to your partner
(seller or buyer).
Comply with obligations to give notice
of shipment or arrival.
GOOD TO KNOW
Incoterms of C group : in order to
avoid misunderstanding or dispute
clearly specify both critical points :
point of delivery and named place of
destination. Example with an export
from Spain : CIP New York airport
from Barcelona airport .
The pittfalls of FOB : the seller must
load onto a vessel contracted by the
buyer. The seller is thus dependent on
the goodwill of its buyer. When payment is made under documentary credit, not complying with the latest date
of shipment means banking discrepancy.
Solutions to the FOB :
change habits and sell under FCA rule
with presentation of related document ;
if payment by documentary credit, be
in control of the booking of the carriage
or sell under FCA THC prepaid ;
the better solution is to negotiate
C rules (CPT/CIP) so that the seller
controls loading on board and transport
document.

Official publication ICC nr 715 available on www.incoterms.


com

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Main features of Incoterms 2010

Incoterms
2010
-6-

www.international-pratique.com

Incoterms rules 2010 - all modes of transport - at Seller's costs - at Buyer's costs
Packaging

Loading
on the
collecting
vehicle

Export
customs*
+ securityrelated
clearance

Inland
precarriage

Unloading
from the
collecting
vehicle

Loading on
board main
means of
transport

if"seller's

Main
carriage

Cargo
insurance

Unloading
from the
main
means of
transport

Import
customs *
+ securityrelated
clearance
+ duties

B1

B1

CPT... Carriage
Paid to

B1

CIP... Carriage
Insurance Paid to

S1

S1

S1

EXW... EX-Works
FCA... Free-CArrier

DAT... Delivered At
Terminal
DAP... Delivered At
Place
DDP... Delivered
Duties Paid

S except
premises

B or
S2
B or
S2

B
B
B

B or
S2
B or
S2

B
S4

Ongoing
carriage

B or
S3
B or
S3
B
B or
S3
B or
S3

Unloading
from the
arriving
vehicle at
final destination

B
B
B
B
B

* Where applicable.
1. No obligation to take out a contract of insurance.
2. No obligation to unload, unless it is included in the contract of carriage or required by the buyer or if door-to-door delivery.
3. If door-to-door delivery.
4. Advice : DDP without VAT.

Incoterms rules 2010 - sea and inland waterways - at Seller's costs - at Buyer's costs
Incoterms

Packaging

Loading
on the
collecting
vehicle

Inland
precarriage

Export
customs*
+ securityrelated
clearance

Loading on
board the
vessel

Sea carriage

Cargo
insurance

Unloading
from the
vessel at
the port of
arrival

Import
customs*
+ securityrelated
clearance +
duties

Ongoing
carriage

Unloading
from the
arriving
vehicle at
final destination

FAS... Free
AlongsideShip
FOB... Free On Board

B1

B1

CFR... Cost and


Freight
CIF... Cost insurance
and freight

B1

B or S2

B or S2

* Where applicable.
1. No obligation to take out a contract of insurance.
2. No obligation to unload, unless it is included in the contract of carriage or required by the buyer.

International Pratique - January 2014

extract from PENSE-PAS-BTE DINTERNATIONAL PRATIQUE

Incoterms

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