E组(Group E)
启运(Departure)
EXW(Ex Works) 工厂交货
F组(Group F)
主要运费未付(Main Carriage Unpaid)
(1)FCA (Free Carrier) 货交承运人
(2)FAS (Free Alongside Ship) 装运港船边交货
(3)FOB (Free on Board) 装运港船上交货
C组(Group C)
主要运费已付(Main Carriage Paid)
(1)CFR (Cost and Freight) 成本加运费
(2)CIF (Cost，Insurance and Freight) 成本、保险费加运费
(3)CPT (Carriage Paid To) 运费付至目的地
(4)CIP (Carriage and Insurance Paid To) 运费、保险费付至目的地
D组(Group D)
抵达(Arrival)
(1)DAF (Delivered At Frontier) 边境交货
(2)DES (Delivered Ex Ship) 目的港船上交货
(3)DEQ (Delivered Ex Quay) 目的港码头交货
(4)DDU (Delivered Duty Unpaid) 未完税交货
(5)DDP (Delivered Duty Paid) 完税后交货
一. 货物交付
在13个术语中，在交付货物方面，CFR、CIF两个术语没有作任何改变。FOB术语中卖方的义务的规定仅作了文字位置的调整，可以认为没有变化。FAS仅在船只前增加了“买方指定的”词语。其余贸易术语的修订主要是交货地点和位置的细化，以及将货交某人支配改为向某人交付货物。
EXW补充了卖方将货物交由买方支配时货物“没有装上任何收取货物的运输工具”。如果在指定的地点内没有就具体位置达成一致，并且有多个具体位置，卖方可选择一个最适合其目的的位置。原来术语没有具体位置的规定。与此相联系，买方收取货物是在卖方据上述规定交付时而不是原来规定的“交由买方支配时”。
FCA术语变化最大。新术语的规定相对简单，没有了运输方式的区别和集装箱货与非集装箱货的区别，但规定了是否在卖方所在地交货的区别。如果指定地点是在卖方的场所，当货物装上买方或买方代理人指定的承运人提供的运输工具时，交货完成；如果指定地点是在卖方的场所之外，当货物交由买方指定的或卖方选择的承运人或另一人支配、没有卸离卖方的运输工具时，交货完成。
CPT与CIP两术语的修订相同，要求据运输合同向承运人交付，原来规定交由承运人支配。在有后续承运人的情况下，在指定地点的“指定位置”向第一承运人交付。增加了指定位置的规定。
DAF要求卖方将货物运抵边境的指定地点交货，“在到达的运输工具上不卸货”交由买方支配。如果买方要求、卖方同意，在买方承担费用和风险的情况下，卖方可以订立将货物运到买方指定超越边境的指定地点的进口国境内最终目的地的运输合同。
DES和DEQ都要求在“运输合同所指的”地点或码头而不是原来规定的“通常”地点交付。DEQ还规定，在就具体的港口没有达成一致的情况下，卖方可选择最适合其目的的港口.
DDU和DDP的修订一样，除原来规定的将货物交由买方支配外，还增加了交由“买方指定的另一人”支配的规定。同时补充规定“在指定的目的地在到达的运输工具上不卸货”交付。
二. 清关手续
在清关手续方面只改变了两个术语的规定，但该改变是实质性的，买卖双方的责任发生了转移，这就是FAS和DEQ。FAS原来规定出口清关由买方承担，卖方提供帮助。新术语规定卖方承担货物出口的出口许可、官方授权及海关手续。新术语与旧术语的规定正好相反。但如果双方同意由买方办理出口手续，应在合同中明确规定。
EDQ原来规定进口手续由卖方承担，买方提供帮助。新术语规定卖方只承担出口而不承担进口许可及海关手续。与以前的规定也正好相反。
新术语修订的结果是使原来容易引起误解的清关特例与其他同类术语相一致。除EXW与DDP这一对应的术语分别由买方办理出口清关和卖方办理进口清关外，其他术语都是出口方办理出口清关，进口方办理进口清关。
三. 费用承担
共同特点是有关关税、捐税和官费的费用承担增加了“适用时”（where applicable）这一词语。这表明这方面的费用并不必然产生，只有在产生时才由卖方或买方承担的情形。另外，另一重要修改是将“官费”改为“费用”，费用的范围增加了。FOB的修订仅限于此。与交付货物的修订相一致，EXW费用转移的时间从原来的货交买方支配时起改为交付时起。货物出口时买方需支付的关税、捐税和其他“官费”现改为买方需支付关税、捐税和其他“收费”。买方费用的范围开始增加，而不仅仅限于官费。删除了买方承担进口费用的规定。该删除使买方的义务更为明确，原对进口费用的规定属多余。
FCA规定费用的承担以货物交付时为分界点，将原来规定的“向承运人”交货时删除。如果因为买方没有指定承运人或另一人，或因买方指定方没有收取货物，由此产生的额外费用收买方承担。FAS卖方承担到货物交付时的所有费用，增加了“适用时卖方承担出口支付的海关费用、关税、捐税和其他费用”的规定。在买方方面，原由买方承担的出口和进口时的上述费、税改为承担进口时的上述费税。
CFR卖方支付签订运输合同所产生的运费和其他费用，包括货物的装船费和“据运输合同由卖方支付的在约定的卸货港的卸货费”。原来的规定仅限于“定期班轮可能收取的”在卸货港的卸货费。新术语将卖方支付卸货费的运输方式的范围扩大了。同时，新术语增辑“适用时，根据运输合同，由卖方支付的途经任何国家运输应缴纳的关税、捐税和其他费用”。与此对应，买方支付直到目的港的与货物有关的运输中的费用，以及包括驳运费和码头费的卸货费用，“除非上述费用据运输合同，由卖方支付”。“适用时”买方支付必要时经由任何国家运输所交纳的关税、捐税和其他费用及海关手续费用，“除非包括在运输合同中”。卸货费用具体由哪一方支付，据运输合同确定。
CIF卖方需要支付“据运输合同记入卖方账户的”在约定卸货港的卸货费用。适用时还应支付“据运输合同由卖方支付的经由任何国家运输”所支付的关税、捐税和其他费用。与CFR相同，买方支付直到目的港的与货物有关的运输中的费用，以及包括驳运费和码头费的卸货费用，“除非上述费用据运输合同由卖方支付”。“适用时”买方支付必要时经由任何国家运输所交纳的关税、捐税和其他费用及海关手续费用，“除非包括在运输合同中”。
CPT和CIP相同。卖方支付签订运输合同所产生的运费和其他费用，包括货物的装运费和“据运输合同由卖方支付的在约定目的地的卸货费”。买方支付直到目的地的与货物有关的运输中的费用，以及卸货费用，“除非上述费用据运输合同由卖方支付”。“适用时”买方支付必要时经由任何国家运输所交纳的关税、捐税和其他费用及海关手续费用，“除非包括在运输合同中”。
DAF与原来的规定相比，卖方承担的费用减少，少了卸货费用。卖方支付产生于运输合同的费用、交付货物的费用。“适用时”，支付出口必要的海关手续，以及出口和交付前经由任何国家运输应支付的关税、捐税和其他费用。
DES中卖方的支付责任与DAF相同。买方应支付交付时起的与货物有关的费用，“包括从船上提取货物所必要的卸货费用”。DEQ与原来的规定相差不大。费用的分配点增加了“在码头上”一词。买方的费用负担增加。买方支付货物交付后的货物费用“包括为之后运输在港口处理货物的费用或在仓库或运输站存储的费用”。买方还应支付“适用时，海关手续费用、货物进口和之后运输支付的关税、捐税和其他费用”。
DDU中卖方支付费用的责任基本没有变化。买方的付费义务有些变化。买方支付货物交付时起的货物费用，原来规定在指定的目的地交由买方支配时起的货物费用。在额外费用方面，新术语删除了原来规定“当货物交由买方支配买方没有收取货物”所产生的额外费用。这与交付方式的变化有关，货物不再限于交由买方本人支配，可以交由其指定人。
DDP在卖方方面，海关手续费用增加了“出口和进口所必要的”这一词语。经由任何国家的运输的关税、捐税和其他费用，适用时，卖方应予以支付，删除了“除非另有约定”和“必要时”的规定。在买方费用方面，买方支付货物交付时而非原来规定的交由买方支配起的与货物有关的费用。在买方承担的额外费用方面，原来规定如果在货物交由买方支配时买方没有收取货物则应支付由此引起的额外费用，新术语修订为“如果买方没有据B2履行其义务”，应支付由此引起的额外费用。B2中买方的义务是指应卖方的请求在卖方承担风险和费用的情况下为取得进口货物所必要的进口许可和其他官方许可提供帮助。这与原来的规定完全不同。这也是由于交付方式变化了的缘故，货物不仅可交买方，还可交由买方指定的另一人。
四. 风险转移
在13个贸易术语中，C组中的术语（CFR、CIF、CPT和CIP）的风险承担没有改变。
EXW和D组术语是直接交付的贸易术语。共同特点是原来规定风险据A4交由买方支配时转移，新术语将其改为据A4“交付”时转移。DDP卖方的承担的风险没有变化。在买方方面，增加了一款规定。“如果买方没有据B2履行义务，承担由此产生的货物灭损的全面额外风险。”买方在B2中的义务是以卖方请求并承担风险、费用的情况下在取得进口许可等方面提供帮助。
FCA卖方承担货物交付时而非交由承运人时止的与货物有关的费用，买方承担货物交付时起的与货物有关的费用。“因为买方没有据A4指定承运人或另一人，或因为买方指定的承运人或另一人没有在约定的时间接管货物”，或者因为买方没有据B7给予“适当”的通知，货物灭失的风险期限届满日起由买方承担。新术语增加了三项内容：指定承运人或另一人；另一人没有接管货物一项；“适当的”通知。原来规定没有通知，现在规定没有适当的通知。这表明买方的责任增大，不仅要给予通知，而且还必须是适当的通知。
FAS对卖方来说没有变化。买方方面，由于该术语将出口清关由买方改为卖方，因而在风险转移方面删除了买方“没有据B2履行义务”（指自费取得进口许可）承担额外风险的规定。另外，根据B7规定，买方应给予卖方有关船名、装货位置和要求的交付时间的充分通知。新术语规定，因为买方指定的船只比“据B7通知的”而非原来文本的比规定的时间早停止装货，由此产生的额外费用由买方承担。这更符合这一术语的实质。
FOB卖方承担的风险没有变化。买方承担风险的变化与FAS相似。根据B7规定，买方应给予卖方有关船名、装货位置和要求的交付时间的充分通知。因为买方指定的船只比“据B7通知的”而非原来文本的比规定的时间早停止装货，由此产生的额外费用由买方承担。
这个是关于进出口实务方面的资料，大家可以好好看看，本人觉得用处挺大，对于ＢＥＣ考试都有一定的帮助，尤其是口语和阅读方面．
General Procedures of Export and Import Transaction
I. Text
For most nations exports and imports are the most important international activities. Each country has to import the articles and commodities it does not itself produce， and it has to earn foreign exchanges to pay for them. It does this by exporting its own manufactured articles and surplus raw materials. Thus the import and export trades are two sides of the same coin， and both can have beneficial effects on the home market. Imports create competition for home-produced goods； exporting gives a manufacturer a larger market for his products， so helping to reduce the unit cost. In each case the effect is to keep prices in the home and market down.
But there may be factors that compel governments to place restrictions on foreign trade. Imports may be controlled or subjected to a custom duty to protect a home industry， or because the available foreign exchange had to be channeled into buying more essential goods and exports， too， may re restricted， to conserve a particular raw material required by a developing home industry.
These factors mean that importing and exporting are subject to a lot of formalities， such as customs entry and exchange control approval， from which the home retail and wholesale trades are free. They also mean that the procedures of foreign trade is much more complicated than that of domestic trade， the latter involves specialized knowledge and highly trained personnel.
This unit tries to present a general picture and a brief introduction to export and import trades for the purpose of clarifying their complicated procedures.
2.1 Procedures of Export and Import Transaction
An export or import business is so complicated that it may take quite a long time to conclude a transaction. Varied and complicated procedures have to be gone through in the course of export or import transaction. From the very beginning to the end of the transaction， the whole operation generally undergoes four stages: preparing for exporting or importing， business negotiation， implementing the contract， and settlement of disputes(if any). Each stage covers some specific steps. Since the export and import trades are two sides of the same coin， and one country’s export is another country’s import， hence， we will take the procedures of export transaction in the following diagram to illustrate the general procedures of export and import transaction. Before proceeding to the following units， we’d better keep this general picture in mind.
The most difficult part of exporting is taking the first step. Any exporter who wants to sell his products in a foreign country or countries must first conduct a lot of market research. Market research is a process of conducting research into a specific market for a particular product. Export market research， in particular， is a study of a given market abroad to determine the needs of that market and the methods by which the products can be supplied. The exporter needs to know which foreign companies are likely to use his products or might be interested in marketing and distributing the products in their country. He must think whether there is a potential for making a profit. He must examine the market structures and general economic conditions in those places. If the economy is in a recession， the demand for all products is usually decreased. So the exporter’s products might not sell well at such times. Market research mainly covers:
1) Research on the countries or regions
Countries or regions with different political and economic systems hold quite different attitude toward foreign trade business. The exporter should investigate their political， financial and economic conditions； their policies， laws and regulations governing foreign trade， foreign exchange control. Customs tariffs and commercial practices； their foreign trade situation (the structure， quantity， volume of exporting and importing commodities， trading partners and trade restrictions，etc.)
2) Research on the market
A research should also be conducted about the production， consumption， price and its trend， the major importing or exporting countries of a particular commodity in order to fix the right price of exporting commodities and properly handle other business terms.
3) Research on the customer
In international trade， credit information is of greater importance than in home trade. The exporter should know what kind of reputation the buyer or importer has， the approximate size of his business， how he pays his accounts and information about his trade activities. Obviously， customers with sound reputation and good financial standing will facilitate the export trade. The exporter can obtain this information from various sources such as references given by the buyer， his bank， various trade associations and enquiry agencies. In this way， the potential customers can be identified.
In addition to conducting market research to collect information or data from external sources， the exporter can also take the initiative in marketing and promoting his products in the overseas market. The frequently adopted strategies are sales literature， point of sale advertising， packaging， sponsorship， showrooms， trade fair and exhibition， publicity， public relations，etc.
2. Business negotiation
If a foreign company is interested in buying the exporter’s products， negotiation should be organized. Business negotiation plays a very important role in the conclusion and implementation of a sale contract. It has a great bearing on the economic interest of the parties concerned.
No matter what way the negotiations are held， in general， they consist of the following links: enquiry， offer， counter-offer， acceptance and conclusion of sales contract. Among which offer and acceptance are two indispensable links for reaching an agreement and concluding a contract.
Enquiry
An enquiry is request for business information， such as price lists， catalogue， samples， and details about the goods or trade terms. It can be made by either the importer or the exporter. On receiving the enquiry， it is a regular practice that the exporter should reply to it without delay.
1) Offer and counter-offer
An offer is a proposal made by sellers to buyers in order to enter into a contract. In other words， it refers to trading terms put forward by offerers to offerees， on which the offerers are willing to conclude business with the offerers. There are two kinds of offers； one is the firm offer， the other， non-firm offer. A reply to an offer which purports to be an acceptance but contains additions， limitations or other modifications is a rejection of the offer and constitutes a counter offer.
2) Acceptance
Acceptance is a statement made by or other conduct of the offerees indicating unconditional assent to an offer. A contract is concluded once the offer is accepted.
3) Conclusion of sales contract
As soon as an offer is accepted， a written sales contract or sales confirmation is usually required to be signed between the buyer and the seller to confirm the sale and stipulate their rights and obligations respectively. A sales contract or sales confirmation contains some general terms and conditions as well as the specific terms that vary with the commodity. But such terms as the names of seller and buyer， the description of the goods， quality and specification， quantity， packing， unit price， amount， payment， date of delivery， shipping， insurance， inspection， claim and arbitration are indispensable. The sales contract or sales confirmation is normally made out in two originals， one for buyer and the other for his seller.
3. Implementation of Contract
Under CIF contract with terms of payment by L/C， the implementation of export contract usually goes through the steps of goods preparation， inspection application， reminding of L/C， examination and modification of L/C， chartering and booking space shipping， shipment， insurance， documents preparation for bank negotiation and the settlement of claims， etc.
1) Preparing goods for shipment
After a contract is made， it is the main task for the exporter to prepare the goods for shipment and check them against the terms stipulated in the contract. The quality， specification， quantity， marking and the packing should be in line with the contract or the L/C， the date for the preparation should agree with the shipping schedule.
2) Inspection application
If required by the stipulations of the states or contract， the exporter should obtain a certificate of inspection from the institutions concerned where the goods are inspected. Usually， the commodity will be released only after the issuance of the inspection certificate by the inspection organization.
3) Reminding， examining and modifying L/C
In international trade， a banker’s letter of credit is commonly used for the payment of purchase price. In the course of the performance of contract， one of the necessary steps for the seller is to urge the buyer to establish L/C. According to the contract， the buyer should establish the L/C on time， but sometimes he may delay for various reasons. For the safe collection of payment， the seller has to urge the buyer to expedite the opening of L/C. Upon receipt of a letter of credit， the seller must examine it very carefully to make sure that all terms and conditions are stipulated in accordance with the contract. If any discrepancies exist， the seller should contact the buyer immediately for necessary amendments so as to guarantee the smooth execution of the contract.
4) Chartering and booking shipping space
After receiving the relevant L/C ， the exporter should contact the ship’s agents or the shipping company for the chartering and the booking of shipping space and prepare for the shipment in accordance with the importer’s shipping instruction. Chartering is required for goods of large quantity which needs full shipload； and for goods in small quantities， space booking would be enough.
5) Customs formalities
Before the goods are loaded， certain procedures in customs formalities have to be completed. As required， completed forms giving particulars of the goods exported together with the copy of the contract of sale， invoice， packing list， weight memo， commodity inspection certificate and other relevant documents， have to be lodged with the Customs. After the goods are on board， the shipping company or the ship’s agent will issue a bill of lading which is a receipt evidencing the loading of the goods on board the ship.
6) Insurance
The export trade is subject to many risk. For example， ships may sink or consignments may be damaged in transit， exchange rates may alter， buyers default or government suddenly impose an embargo， etc. It is customary to insure goods sold for export against the perils of the journey. The cover paid for will vary according to the type of goods and the circumstances. If the exporter has bought insurance for the goods， he will be reimbursed for the losses.
7) Documents preparation for bank negotiation
After the shipment， all kinds of documents required by the L/C shall be prepared by the exporter and the importer and presented， within the validity of the L/C to the bank for negotiation. As to the shipping documents， they include commercial invoice， bill of lading， insurance policy， packing list， weight memo， certificate of inspection， and， in some cases， consular invoice， certificate origin， etc. Documents should be correct， complete， concise and clean. Only after the documents are checked to be fully in conformity with the L/C， the opening bank makes the payment. Payment shall be disregarded by the bank for any discrepancies in the documents.
4. Settlement of disputes
Sometimes complaints or claim inevitably arise in spite of the careful performance of a contract by the exporter and importer. They are likely to be caused by various reasons such as more or less quantity delivered， wrong goods delivered， poor packing， inferior quality， discrepancy between the samples and the goods which actually arrived， delay in shipment， etc. In accordance with specific conditions， complaints and claims may be made to the exporter， importer， insurance company or shipping company. Once disputes arise， it is advised that arbitration is better than litigation， and conciliation is better than arbitration.
2.1.2 General procedures of import transaction
So far we have studied the general procedures of export transaction and dealt with different stages and steps， from the point of view of exporter. Having been familiar with the process of the export business， we find it much easier to understand how an importer handles his import business. After all， the export and import trades are two sides of the same coin. When handling an import trade， the trade conditions and terms you are striving for are sometimes just the opposite to those you do in an export trade. The terms of delivery remain the same meaning regardless of whether you work as an importer or an exporter. A bill of lading is a bill of lading no matter who uses it for some practical purposes. The knowledge we have acquired from the previous sections is also applicable to import procedures. With the fundamental knowledge of export procedures we can grasp the essential points of import procedures easily and manage import trade well and smoothly.
The General procedures of import transaction can be summarized as follows:
1) to conduct market investigation
2) to formulate import plan for a certain commodity
3) to send inquiries to the prospective sellers overseas
4) to compare and analyze the offers or quotations received
5) to make counter-offers and decide on which offer is most beneficial
6) to sign a purchase contract
7) to apply to a bank for opening a letter of credit
8) to book shipping space or charter a carrying vessel for taking over the cargoes， if the contract is in terms of FOB
9) to effect insurance with the insurance company upon receipt of shipping advice
10) to apply for inspection if necessary
11) to attend to customs formalities to clear the goods through the Customs
12) to entrust forwarding agents with all the transport arrangements from the port to the end user’s warehouse
13) to settle disputes(in any)
2.2 Organization involved in export and import transaction
All or most of the following organizations are involved in an export and import transaction:
1) the exporters
2) the shipping agents at the port or airport of loading
3) the railway (in some cases)in the exporters’ country
4) the road hauler (in some cases) in the exporter’s country
5) the port authority
6) the shipping company (for sea freight)
7) the airline (for air freight)
8) the insurance company or brokers
9) the exporter’s bank
10) the importer’s bank
11) the railways (in some cases) in the importer’ country
12) the road hauler ( in some case) in the importer’ country
13) the shipping agent at the port or airport of discharge
14) the importers
2.3 Specialists involved in export and import transactions
Many specialists may be involved in export and import transaction， including:
1) A shipping agent and /or foreign forwarder (forwarding agent) will take responsibility for the documentation and arrange for the goods to be shipped by air， sea， rail or rail. Theses services may be carried out by the supplier’s own export department， if they have the expertise.
2) Airlines， shipping lines， railway companies or haulage contractors will actual transport the goods.
3) Both the importer’s and exporter’s banks will be involved in arranging payments if a letter of credit or bill of exchange is used.
4) Customs and Excise officers may need to examine the goods， check import or export licences and charge duty and /or VAT.
5) A chamber of Commerce may need to issue a certificate of origin， if this is required by the importer’s country.
6) An insurance company insures goods in transit.
7) A lawyer if a special contract has to be drawn up.
2.4. Documents needed in Export and Import Transaction
An import/export transaction usually requires a lot of complicated documents because it is difficult to make many different arrangements when one firm is dealing with another on the other side of the world. The number and type of documents needed depend on the specific requirements of the exporter and importer. Generally， the documents needed include:
1). Bill of Lading
2). Commercial Invoice
3). Proforma Invoice
4). Consular Invoice
5). Packing List
6). Weight Memo
7). Certificate of Inspection
