Incoterms; EXW, FOB, CIF, DDP

 

 

인코텀스(Incoterms)

 

= International Commercial Terms 의 약자

 

= 국제매매계약에서 이용되고 있는 전형적인 무역조건/무역용어의 해석을 통일하기 위하여 국제상업회의소(ICC：International Chamber of Commerce)가 정한 규칙

 

= Why? 국제사회는 법질서가 국가단위로 유지되고 있어 통일된 법이 형성되어 있지 않다. 그 때문에 발생하는 불편을 제거하기 위하여, 국제관행을 기초로 하여 9개 주요 계약조건에 관한 통일된 해석규칙을 정하게 되었다.

 

[ENG]

The Incoterms or International Commercial Terms are;

 

a series of predefined commercial terms published by the International Chamber of Commerce (ICC) relating to international commercial law.They are widely used in international commercial transactions or procurement processes and their use is encouraged by trade councils, courts and international lawyers.

 

A series of 3 letter trade terms related to common contractual sales practices, the Incoterms rules are intended primarily to clearly communicate the tasks, costs, and risks associated with the global or international transportation and delivery of goods. Incoterms inform sales contracts defining respective obligations, costs, and risks involved in the delivery of goods from the seller to the buyer, but they do not themselves conclude a contract, determine the price payable, currency or credit terms, govern contract law or define where title to goods transfers.

 

 

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Group

 

[ E Gruop ]

EXW(Ex Works)

 

[ F Group ]

FCA(Free Carrier),

FAS(Free Alongside Ship),

FOB(Free On Board)

 

[ C Group ]

CFR(Cost and Freight),

CIF(Cost, Insurance and Freight),

CPT(Carriage Paid To),

CIP(Carriage and Insurance Paid to)

 

[ D Group ]

DAP(Delivered at Place),

DPU(Delivered at Place Unloaded),

DDP (Delivered Duty Paid)

 

 

 

 

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★ MAJOR ★

 

 

1) EXW : Ex Works

 

- 공장인도

- 매도인의 영업장 구내에서 화물을 인도

 

- 화물을 매도인의 공장이나 창고 등에서 매수인의 임의처분 상태로 인도하는 무역거래조건이다. 매수인이 수출 절차를 모두 감당할 능력이 있을 때 사용하는 조건으로, '현장인도조건' 또는 '공장인도조건'이라고도 하며, 가격조건 뒤에는 인도하는 장소, 곧 공장이나 창고·재배지 등을 기재한다. 별도의 합의가 없는 한 매도인은 화물을 운송수단에 적재할 필요가 없으며 수출 통관의 책임도 없다. 단 물품을 공급하고 계약 물품과 동일품임을 증명할 수 있는 상업송장과 포장명세서 등을 제공하여야 한다. 그러나 매수인은 수출입 허가와 통관에 소요되는 비용 등 화물을 인수하는데 드는 모든 비용과 각종 공과금·보험료를 부담하여야 한다. 따라서 이 조건은 여러 가지 무역거래조건 중 매도인의 의무가 최소라는 특징을 지닌다.

 

[ENG]

The seller makes the goods available at their premises, or at another named place. This term places the maximum obligation on the buyer and minimum obligations on the seller. The Ex Works term is often used while making an initial quotation for the sale of goods without any costs included.

 

EXW means that a buyer incurs the risks of bringing the goods to their final destination. Either the seller does not load the goods on collecting vehicles and does not clear them for export, or if the seller does load the goods, they do so at buyer's risk and cost. If the parties agree that the seller should be responsible for the loading of the goods on departure and to bear the risk and all costs of such loading, this must be made clear by adding explicit wording to this effect in the contract of sale.

 

There is no obligation for the seller to make a contract of carriage, but there is also no obligation for the buyer to arrange one either - the buyer may sell the goods on to their own customer for collection from the original seller's warehouse. However, in common practice the buyer arranges the collection of the freight from the designated location, and is responsible for clearing the goods through Customs. The buyer is also responsible for completing all the export documentation, although the seller does have an obligation to obtain information and documents at the buyer's request and cost.

 

 

 

2) FOB : Free On Board

 

- 본선인도

- 수출업자가 물품을 지정선적항에서 수입업자가 지정한 본선에 수출통관을 마친 물품을 인도하는 조건으로, 수입업자는 본선에 물품이 인도된 이후의 모든 비용 및 위험을 부담함

 

[ENG]

Under FOB terms the seller bears all costs and risks up to the point the goods are loaded on board the vessel. The seller's responsibility does not end at that point unless the goods are "appropriated to the contract" that is, they are "clearly set aside or otherwise identified as the contract goods".

 

Therefore, FOB contract requires a seller to deliver goods on board a vessel that is to be designated by the buyer in a manner customary at the particular port. In this case, the seller must also arrange for export clearance. On the other hand, the buyer pays cost of marine freight transportation, bill of lading fees, insurance, unloading and transportation cost from the arrival port to destination. Since Incoterms 1980 introduced the Incoterm FCA, FOB should only be used for non-containerized seafreight and inland waterway transport.

 

However, FOB is commonly used incorrectly for all modes of transport despite the contractual risks that this can introduce. In some common law countries such as the United States of America, FOB is not only connected with the carriage of goods by sea but also used for inland carriage aboard any "vessel, car or other vehicle."

 

 

 

3) CIF : Cost, Insurance and Freight

 

- 운임, 보험료 포함 인도조건

- CIF는 매도자가 상품의 선적에서 목적지까지의 원가격, 운임료, 보험료 일체를 부담할 것을 조건으로 한 무역계약이다. CIF가격이란 수출입 상품의 운임ㆍ보험료를 포함한 가격, 즉 도착항까지의 인도가격을 말한다. 반면 FOB가격이란 ‘본선인도가격’ 또는 ‘수출항 본선인도가격’이라고도 하며, 무역상품을 적출항에서 매수자에게 인도할 때의 가격을 말한다. 일반적으로 통관통계 시에 수출은 본선인도가격(FOB)을, 수입은 운임 및 보험료 포함가격(CIF)을 기준으로 평가한다.

 

[ENG]

The term "cost, insurance, freight" or "c.i.f." predates the introduction of Incoterms. The first English court case which referred to c.i.f. was Tregelles v. Sewell (1862), where the court established that under c.i.f. terms, risk passes to the buyer on shipment.

 

In the case of E. Clemens Horst Co. v. Biddell Brothers, the UK House of Lords ruled in 1911 that "the sellers in a c.i.f. contract were entitled to payment of the price upon tender of the bill of lading and insurance policy. The purchasers' intent to wait for satisfactory delivery and inspection was overruled.

 

Shortly afterwards in 1916, the case of Arnhold Karberg & Co. v. Blythe, Green, Jourdain & Co. in the High Court and Court of Appeal showcased judicial debate about whether a c.i.f. bill of lading could evidence a sale of goods, Scrutton J ruling in the High Court that it did not, because a c.i.f. sale is "not a sale of goods, but a sale of documents relating to goods". The Court of Appeal upheld his decision but Bankes LJ and Warrington LJ argued that "a c.i.f. contract is a contract for the sale of goods to be performed by the delivery of the documents".

 

 

 

4) DDP : Delivered Duty Paid

 

- 관세 지급 인도 조건

- 물품이 수입국의 지정장소에서 매수인이 인수가능하게 될 때 매도인이 그의 의무를 완료한다. 매도인은 인도지점까지 관세, 조세 및 기타 물품 인도비용을 포함하여 모든 비용과 위험을 부담하여야 하며 수입통관도 하여야 한다. 동조건은 매도인이 직접 또는 간접적으로 수입허가를 취득하지 못할 경우에는 사용될 수 없다.

 

[ENG]

The most important consideration for DDP terms is that the seller is responsible for clearing the goods through customs in the buyer's country, including both paying the duties and taxes, and obtaining the necessary authorizations and registrations from the authorities in that country. Unless the rules and regulations in the buyer's country are very well understood, DDP terms can be a very big risk both in terms of delays and in unforeseen extra costs, and should be used with caution.