第二章 国际结算法律环境
第一节 国际结算法律环境概述
第二节 国际贸易术语解释规则
第三节 托收统一规则
第四节 跟单信用证统一规则
第五节 其他惯例与规则
第一节 国际结算法律环境概述
一、国际结算法律环境
所谓国际结算的法律环境，即指国际结算所谓国际结算的法律环境，即指国际结算
过程中的各种法律系统及法律安排。它由法律、过程中的各种法律系统及法律安排。它由法律、
惯例两部分构成，涉及贸易、金融、货运等各惯例两部分构成，涉及贸易、金融、货运等各
个领域或环节。个领域或环节。
二、 票据的法律系统
1. 1. 国外票据法体系国外票据法体系
法国法国
16731673年年 路易十四颁发《商事敕令》（路易十四颁发《商事敕令》（Ordinance Ordinance
surle Commercesurle Commerce），规范汇票和本票的签发和流通，为近），规范汇票和本票的签发和流通，为近
代各国票据法的开端。代各国票据法的开端。
18071807年年 拿破仑《商法典》（拿破仑《商法典》（Code de CommerceCode de Commerce））
18651865年年 《支票法》《支票法》
19361936年年 参考《日内瓦统一汇票本票法》和《日内瓦参考《日内瓦统一汇票本票法》和《日内瓦
统统一一支支票票法法》》（（合合称称《《日日内内瓦瓦统统一一票票据据法法》》））
公布实施现行的《票据法》和《支票法》。公布实施现行的《票据法》和《支票法》。
二、票据的法律系统
德国
1847年 制定德意志《普通票据条例
》
1871年 正式公布实施
1908年 《支票法》
1933年 参考《日内瓦统一汇票本票
法》和《日内瓦统一支票法》（合称《日
内瓦统一票据法》）公布实施现行的《票
据法》和《支票法》。
二、 票据的法律系统
英国英国
18821882年年 颁发《票据法》（颁发《票据法》（Bill of Exchange ActBill of Exchange Act），内容），内容
包括汇票、本票和支票（作为汇票的一种），适用包括汇票、本票和支票（作为汇票的一种），适用
性较强。性较强。
19571957年年 颁布《支票法》作补充。汇票、本票和支票作规定颁布《支票法》作补充。汇票、本票和支票作规定
美国美国
18961896年年 制定《统一流通证券法》，对汇票、本票和支票作规制定《统一流通证券法》，对汇票、本票和支票作规
定。定。
19521952年年 公布《统一商法典》（公布《统一商法典》（Uniform Commercial CodeUniform Commercial Code），），
第三篇为第三篇为““商业证券商业证券””（（commercial papercommercial paper），以汇），以汇
票、本票、支票和存单（票、本票、支票和存单（certificate of depositcertificate of deposit））
为规范对象。为规范对象。
二、 票据的法律系统
.国际票据法国际票据法
第一阶段：第一阶段：2020世纪初世纪初 —— —— 一战前一战前
1910——19121910——1912年年期期间间，，由由德德、、意意提提议议，，荷荷兰兰政政府府主主持持召召开开了了
两两次次国国际际票票据据法法统统一一会会议议，，有有3131各各国国家家参参加加，，制制订订了了《《统统一一票票据据
规规则则》》等等，，除除日日本本代代表表未未签签字字，，英英、、美美保保留留参参加加外外，，其其余余国国家家均均
签字。后因一战开始，最终未能实施。签字。后因一战开始，最终未能实施。
第二阶段：第二阶段： 一战后一战后 —— —— 二战前二战前
1930——19311930——1931年年间间，，3030多多各各国国家家参参加加了了国国际际联联盟盟理理事事会会在在日日
内内瓦瓦召召开开的的国国际际票票据据法法统统一一会会议议，，议议定定了了《《统统一一汇汇票票、、本本票票法法》》
和和《《统统一一支支票票法法》》，，有有2929个个国国家家签签字字。。这这些些国国家家属属大大陆陆日日内内瓦瓦统统
一法系一法系。。
第三阶段：第三阶段：2020世纪世纪7070年代后年代后
1973——19881973——1988年年 联联合合国国国国际际贸贸易易法法委委员员会会拟拟订订了了《《国国际际
汇票和国际本票公约草案》和《国际支票公约草案》。汇票和国际本票公约草案》和《国际支票公约草案》。
1990 1990年开放签字，迄今尚未生效。年开放签字，迄今尚未生效。
二、 票据的法律系统
三、我国的票据法三、我国的票据法
隋末唐初隋末唐初 “ “帖子帖子””，最早具有票据性质的文书，支票的雏形。，最早具有票据性质的文书，支票的雏形。
唐宪宗时期唐宪宗时期 “ “飞钱飞钱””。。
宋太祖开宝年间宋太祖开宝年间 “ “便钱便钱””、、““便钱务便钱务””。。
北宋初期北宋初期 “ “交子交子””。。
南宋初期南宋初期 “ “关子关子””。。
明、清时期明、清时期 汇券、汇兑票、汇兑信、汇条、庄票、期票、银票汇券、汇兑票、汇兑信、汇条、庄票、期票、银票
等。等。
19071907年（光绪年（光绪3333年）年） 聘请日本法学家志田甲太郎起草票据法。聘请日本法学家志田甲太郎起草票据法。
19291929年年 民国政府确定汇票、本票、支票这三种票据，并颁民国政府确定汇票、本票、支票这三种票据，并颁
布相关法律。布相关法律。
19821982年年 上海市人行制定《票据承兑、贴现办法》上海市人行制定《票据承兑、贴现办法》 。。
19841984年年 人民银行《商业汇票承兑、贴现暂行办法》人民银行《商业汇票承兑、贴现暂行办法》 。。
19941994年年 《中华人民共和国票据法》（草案）《中华人民共和国票据法》（草案） 。。
19961996年年11月月11日日 生效实施。生效实施。
二、 票据的法律系统
““有金甲人持戈曰：有金甲人持戈曰：‘‘汝要钱，可索取尉迟公汝要钱，可索取尉迟公
帖来，此是尉迟敬德钱也帖来，此是尉迟敬德钱也’’。书生访求不见，至铁冶。书生访求不见，至铁冶
处，有锻铁尉迟敬德者。书生曰：处，有锻铁尉迟敬德者。书生曰：‘‘某贫困，足下富某贫困，足下富
贵，敬乞钱五百贯贵，敬乞钱五百贯’’。尉迟不得已，令书生执笔曰：。尉迟不得已，令书生执笔曰：
‘‘钱付某乙五百贯，是月日，署名于后钱付某乙五百贯，是月日，署名于后’’，书生拜谢，书生拜谢
持去。书生既得帖，复至库中，见金甲人呈之，笑曰：持去。书生既得帖，复至库中，见金甲人呈之，笑曰：
‘‘是也是也’’。遗书生取钱，止于五百贯。。遗书生取钱，止于五百贯。” ”
—— —— 《唐逸史》《唐逸史》
二、 票据的法律系统
“宁宗以钱少，复禁用铜器，时商贾至京
师，委托诸道进奏院及诸军、诸使、富户以轻
装趋四方，合券乃取之，号曰飞钱。”
—— 《新唐书·食货志
》
“初蜀氏以钱重，私为券，谓之交子，以
便贸易。”
—— 《续资治通鉴》
三、国际惯例
特点：
•必须在一定范围内（如一个行业）被人们经常必须在一定范围内（如一个行业）被人们经常
不断地、反复地采用不断地、反复地采用
•必须具有明确的、易于被人们接受的内容必须具有明确的、易于被人们接受的内容
•必须在该范围内被人们公认并对当事人有约束必须在该范围内被人们公认并对当事人有约束
力力
最早出现的国际惯例是关于国际航运方面
的。《国际贸易术语解释通则》
Incoterms，1936，国际商会
三、国际惯例
第一，它规范了人们的商业做法，降低交
易成本
第二，当事人声明按国际惯例行事，体现
了一种国际风范，提高了自身的商业信用
第三，国际惯例还可供法院或者仲裁机构
对纠纷进行调解、仲裁和判决。
第二节 国际贸易术语解释规则
国际商会 (International Chamber of
Commerce，简称ICC)：
于1919年在美国大西洋城成立，总部设
于巴黎。国际商会是世界上最重要的民间
经贸组织，它是联合国的一级咨询机构。
目的：在自由、平等的基础上改善世界
贸易和投资。
宗旨：在经济和法律领域里，以有效的
行动促进开放的国际贸易和投资的发展。
第二节 国际贸易术语解释规则
工作手段：
（1）制定国际经贸领域的规则、惯例并
向全世界商界推广；
（2）代表国际商界与各国政府和国际组
织对话，以求创造有利于自由贸易和自由竞
争的国际环境；
（3）促进会员之间的经贸合作并为商界
提供各种实际服务等。
第二节 国际贸易术语解释规则
构成：目前国际商会有来自构成：目前国际商会有来自140140多个国家和地区多个国家和地区
的近的近11万家商会、协会公司、企业和个人会员，并在万家商会、协会公司、企业和个人会员，并在
6363个国家设立了国家委员会。国际商会下设个国家设立了国家委员会。国际商会下设3030多个专多个专
业委员会和工作组以进行各种活动。业委员会和工作组以进行各种活动。
我国于我国于19851985年开始同国际商会接触，经过年开始同国际商会接触，经过99年多年多
的谈判，于的谈判，于19941994年年1111月加入国际商会，并被正式授月加入国际商会，并被正式授
予中国国际商会予中国国际商会(China Chamber of International (China Chamber of International
Commerce—CCOICCommerce—CCOIC））成员国地位，成员国地位，19951995年年11月月11日正日正
式成立了国际商会中国国家委员会式成立了国际商会中国国家委员会((简称国际商会简称国际商会
CHINA)CHINA)。。
第二节 国际贸易术语解释规则
国际商会制定《国际贸易术语解释通则》的国际商会制定《国际贸易术语解释通则》的目的目的““在在
于对国际贸易合同中所使用的贸易术语供给一套具有于对国际贸易合同中所使用的贸易术语供给一套具有
国际性的通则的解释，使从事商业的人们在不同国家国际性的通则的解释，使从事商业的人们在不同国家
有不同的解释的情况下，能选用确定而统一的解释。有不同的解释的情况下，能选用确定而统一的解释。
””现在如果采用《通则》，可以现在如果采用《通则》，可以 ““避免不同国家对避免不同国家对
这些术语作不同的解释，或者至少可将这种情况减少这些术语作不同的解释，或者至少可将这种情况减少
到尽可能少的程度。到尽可能少的程度。””
第二节 国际贸易术语解释规则
国国际际商商会会（（ICCICC））于于19361936年年首首次次公公布布了了一一套套解解释释
贸贸易易术术语语的的国国际际规规则则，，名名为为Incoterms Incoterms 19361936，，以以后后又又
于于19531953年年、、19671967年年、、19761976年年、、19801980年年、、19901990年年和和，，
19991999年年再再次次进进行行补补充充和和修修订订。。最最新新的的《《通通则则》》于于
20002000年年 正正 式式 实实 施施 ，， 称称 Incoterms2000Incoterms2000，， 中中 文文 为为
《《20002000年年国国际际贸贸易易术术语语解解释释通通则则》》。。修修订订的的目目的的是是
使这些规则适应当前国际贸易实践的发展。使这些规则适应当前国际贸易实践的发展。
IncotermsIncoterms：：International Commercial TermsInternational Commercial Terms
第二节 国际贸易术语解释规则
什么是贸易术语
贸易术语又称价格术语或价格条件（贸易术语又称价格术语或价格条件（Price Price
TermsTerms），是规定价格的构成及买卖双方各自应），是规定价格的构成及买卖双方各自应
承担的责任、费用，风险以及确定货物所有权转承担的责任、费用，风险以及确定货物所有权转
移时限的专门用语。移时限的专门用语。
贸易术语用三个英文缩写字母来表示以下贸易术语用三个英文缩写字母来表示以下
概念：（概念：（11）出口商品的交货地点，（）出口商品的交货地点，（22）出口商）出口商
品的价格构成，（品的价格构成，（33）进出口双方各自应办的进出）进出口双方各自应办的进出
口手续，（口手续，（44）进出口双方各自应负担的费用及应）进出口双方各自应负担的费用及应
承担的风险。承担的风险。
第二节 国际贸易术语解释规则
为为了了便便于于理理解解，，将将所所有有的的术术语语分分为为44个个基基本本不不同同的的类类
型：型：
EE组组：：启启运运(Departure)(Departure)术术语语，，指指卖卖方方仅仅在在自自己己的的地地
点为买方备妥货物；点为买方备妥货物；
FF组组：：主主运运费费未未付付(Main (Main carriage carriage unpaid)unpaid)术术语语，，
卖方必须将货物交给由买方指定的承运人。卖方必须将货物交给由买方指定的承运人。
CC组组：：主主运运费费已已付付(Main (Main carriage carriage paid)paid)术术语语，，卖卖
方方必必须须订订立立运运输输合合同同，，但但不不负负担担由由于于装装运运和和发发运运后后发发
生的事件所引起的货物灭失或损坏的风险或额外费用；生的事件所引起的货物灭失或损坏的风险或额外费用；
DD组：组：到达到达((ArrivalArrival))术语术语，卖方必须负担将货物，卖方必须负担将货物
运至目的地国家所需的一切费用和风险。运至目的地国家所需的一切费用和风险。
第二节 国际贸易术语解释规则
其中EXW、FCA、CPT、CIP、DAF、
DDU、DDP七种术语可适用于包括国际多
式联运在内的各种运输方式；其余六种术
语只能适用于海上运输和内河运输。 FCA
还适合于空运和铁路运输。
第二节 国际贸易术语解释规则
十三种贸易术语
EXW 工厂交货…（指定地点）
““Ex Ex works" works" means means that that the the seller seller delivers delivers
when when he he places places the the goods goods at at the the disposal disposal of of
the the buyer buyer at at the the seller' seller' s s premises premises or or another another
named named place place ( ( i. i. e. e. works, works, factory, factory, warehouse, warehouse,
etc. etc. ) ) not not cleared cleared for for export export and and not not loaded loaded on on
any collecting vehicle. any collecting vehicle.
This term thus represents the minimum This term thus represents the minimum
obligation for the seller, and tile buyer has to obligation for the seller, and tile buyer has to
bear all costs and risks involved m taking the bear all costs and risks involved m taking the
goods from the seller's premises. goods from the seller's premises.
第二节 国际贸易术语解释规则
However, if the parties wish the seller to However, if the parties wish the seller to
be responsible for the loading of the goods on be responsible for the loading of the goods on
departure and to bear the risks and all the departure and to bear the risks and all the
costs of such loading, this should be made costs of such loading, this should be made
clear by adding explicit wording to this effect clear by adding explicit wording to this effect
in the contract of sale. This term should not in the contract of sale. This term should not
be used when the buyer cannot carry out the be used when the buyer cannot carry out the
export formalities directly or indirectly. In export formalities directly or indirectly. In
such circumstances, the FCA term should be such circumstances, the FCA term should be
used, provided the seller agrees that he will used, provided the seller agrees that he will
load at his cost and risk. load at his cost and risk.
第二节 国际贸易术语解释规则
FCA 货交承运人 （……指定地点）
"Free "Free Carrier" Carrier" means means that that the the seller seller delivers delivers the the
goods, goods, cleared cleared for for export, export, to to the the carrier carrier nominated nominated by by
the the buyer buyer at at the the named named place. place. It It should should be be noted noted that that
the the chosen chosen place place of of delivery delivery has has an an impact impact on on the the
obligations obligations of of loading loading and and unloading unloading the the goods goods at at that that
place. place. If If delivery delivery occurs occurs at at the the seller's seller's premises, premises, the the
seller seller is is responsible responsible for for loading. loading. If If delivery delivery occurs occurs at at
any any other other place, place, the the seller seller is is not not responsible responsible for for
.
第二节 国际贸易术语解释规则
This This term term may may be be used used irrespective irrespective of of the the mode mode
of transport, including multimodal transport, including multimodal transport.
"Carrier" "Carrier" means means any any person person who, who, in in a a contract contract of of
carriage, carriage, undertakes undertakes to to perform perform orto orto procure procure the the
performance performance of of transport transport by by rail, rail, road, road, air, air, sea, sea,
inland waterway or by a combination of such waterway or by a combination of such modes.
If the buyer nominates a person other than a If the buyer nominates a person other than a
carrier to receive the goods, the seller is deemed to carrier to receive the goods, the seller is deemed to
have fulfilled his obligation to deliver the goods have fulfilled his obligation to deliver the goods
when they me delivered to that person. when they me delivered to that person.
第二节 国际贸易术语解释规则
FAS 船边交货 （……指定装运港）
““Free Free Alongside Alongside Ship" Ship" means means that that the the seller seller delivers delivers
when when the the goods goods are are placed placed alongside alongside the the vessel vessel at at
the the named named port port of of shipment. shipment. This This means means that that the the
buyer buyer has has to to bear bear all all costs costs and and risks risks of of loss loss of of or or
damage to the goods from that to the goods from that moment.
The The FAS FAS term term requires requires the the seller seller to to clear clear the the goods goods
for export.
第二节 国际贸易术语解释规则
THIS THIS IS IS A A REVERSAL REVERSAL FROM FROM PREVIOUS PREVIOUS
INCOTERMS INCOTERMS VERSIONS VERSIONS WHICH WHICH REQUIRED REQUIRED THE THE
BUYER TO ARRANGE FOR EXPORT TO ARRANGE FOR EXPORT CLEARANCE.
However, However, if if the the parties parties wish wish the the buyer buyer to to clear clear the the
goods goods for for export, export, this this should should be be made made clear clear by by
adding adding explicit explicit wording wording to to this this effect effect in in the the contract contract
of sale.
This This term term can can be be used used only only for for sea sea or or inland inland
waterway transport.
第二节 国际贸易术语解释规则
FOB FOB 船上交货船上交货 （（…………指定装运港）指定装运港）
“Free on Board" means that the seller delivers “Free on Board" means that the seller delivers
when the goods pass the ship's rail at the named when the goods pass the ship's rail at the named
port of shipment. This means that the buyer has to port of shipment. This means that the buyer has to
bear all costs and risks of loss of or damage to the bear all costs and risks of loss of or damage to the
goods from that point. The FOB term requires the goods from that point. The FOB term requires the
seller to clear the goods for export. This term can be seller to clear the goods for export. This term can be
used only for sea or inland waterway transport. If used only for sea or inland waterway transport. If
the parties do not intend to deliver the goods across the parties do not intend to deliver the goods across
the ship's rail, the FCA term should be ship's rail, the FCA term should be used.
第二节 国际贸易术语解释规则
CFR CFR 成本加运费成本加运费 （（…………指定目的港）指定目的港）
““Cost Cost and and Freight Freight means means that that the the seller seller delivers delivers
when when the the goods goods pass pass the the ship' ship' s s rail rail in in the the port port of of
.
The The seller seller must must pay pay the the costs costs and and freight freight necessary necessary
to to bring bring the the goods goods to to the the paned paned port port of of destination destination BUT BUT
the the risk risk of of loss loss of of or or damage damage to to the the goods, goods, as as well well as as
any any additional additional costs costs due due to to events events occurring occurring after after the the
time time of of delivery, delivery, we we transferred transferred from from the the seller seller to to the the
.
TheThe CFR CFR term term requires requires the the seller seller to to clear clear the the goods goods
for export.
This term can he used only for sea and inland This term can he used only for sea and inland
waterway transport. If the parties do waterway transport. If the parties do not intend to not intend to
deliver the goods across the ship's rail, the CPT term deliver the goods across the ship's rail, the CPT term
should be used. should be used.
第二节 国际贸易术语解释规则
CIF CIF 成本、保险费加运费（成本、保险费加运费（…………指定目的港）指定目的港）
““Cost, Cost, Insurance Insurance and and Freight" Freight" means means that that the the seller seller
delivers delivers when when the the goods goods pass pass the the ship's ship's rail rail in in the the port port
of shipment.
The seller must pay the costs and freight The seller must pay the costs and freight
necessary to bring the pods to the named port of necessary to bring the pods to the named port of
destination BUT the risk of loss of or damage to the destination BUT the risk of loss of or damage to the
goods, as well as any additional costs due to events goods, as well as any additional costs due to events
occurring after the time of delivery, are transferred occurring after the time of delivery, are transferred
from the seller to the buyer. However, in CIF the seller from the seller to the buyer. However, in CIF the seller
also has to procure marine insurance against the also has to procure marine insurance against the
buyer's risk of loss of or damage to the goods during buyer's risk of loss of or damage to the goods during
the carriage. the carriage.
第二节 国际贸易术语解释规则
Consequently, Consequently, the the seller seller contracts contracts for for insurance insurance
and and pays pays the the insurance insurance premium. premium. The The buyer buyer should should
note note that that under under the the CIF CIF term term the the seller seller is is required required to to
obligation obligation insurance insurance only only on on minimum minimum cover1. cover1. Should Should
the the buyer buyer wish wish to to have have the the protection protection of of greater greater
cover, cover, he he would would either either need need to to agree agree as as such such
expressly expressly with with the the seller seller or or to to make make his his own own extra extra
insurance arrangements.
The The CIF CIF term term requires requires the the seller seller to to clear clear the the goods goods
for export.
This term can be used only for sea and inland This term can be used only for sea and inland
waterway transport. If the parties intend to deliver the waterway transport. If the parties intend to deliver the
goods across the ship's rail, the CIP term should be goods across the ship's rail, the CIP term should be
.
第二节 国际贸易术语解释规则
CPT 运费付至（……指定目的地）
"Carriage paid to ..." means that the seller "Carriage paid to ..." means that the seller
delivers the goods to the carrier nominated by him, delivers the goods to the carrier nominated by him,
but the seller must in addition pay the cost of but the seller must in addition pay the cost of
carriage necessary to bring the goods to the named carriage necessary to bring the goods to the named
destination. This means that the buyer bears aft destination. This means that the buyer bears aft
risks and any other costs occurring risks and any other costs occurring after the goodsafter the goods
have been so delivered. have been so delivered.
第二节 国际贸易术语解释规则
““Carrier"means, Carrier"means, who, who, in in a a contract contract of of
carriage,undertakes carriage,undertakes to to perform perform or or to to procure procure the the
performance performance of of transport, transport, by by rail, rail, road, road, air, air, sea, sea,
inland inland waterway waterway or or by by a a combination combination of of such such modes. modes.
If If subsequent subsequent carriers carriers are are used used for for the the carriage carriage to to
the the agreed agreed destination, destination, the the risk risk passes passes when when the the
goods have been delivered to the first have been delivered to the first carrier.
The The CPT CPT term term requires requires the the seller seller to to clear clear the the
goods for for export.
This This term term may may be be used used irrespective irrespective of of the the mode mode
of transport including multimodal transport including multimodal transport.
第二节 国际贸易术语解释规则
CIP CIP 运费和保险费付至（运费和保险费付至（…………指定目的地）指定目的地）
““Carriage Carriage and and Insurance Insurance paid paid to...to...”” means means that that the the
seller seller delivers delivers the the goods goods the the carrier carrier nominated nominated by by
him him but but the the seller seller must must m m addition addition pay pay the the cost cost of of
carriage carriage necessary necessary to to bring bring the the goods goods to to the the named named
destination. destination. This This means means that that the the buyer buyer bears bears all all risks risks
and and any any additional additional costs costs occurring occurring after after the the goods goods
have have been been so so delivered. delivered. However, However, in in CIP CIP the the seller seller
also also has has to to procure procure insurance insurance against against the the buyer's buyer's
risk risk of of loss loss of of or or damage damage to to the the goods goods during during the the
.
Consequently, the seller contracts for insurance Consequently, the seller contracts for insurance
and pays the insurance pays the insurance premium.
第二节 国际贸易术语解释规则
The The buyer buyer should should note note that that under under the the CIP CIP term term
the the seller seller is is required required to to obtain obtain insuranceinsurance only only on on
minimum minimum cover. cover. Should Should the the buyer buyer wish wish to to have have the the
protection protection of of greater greater cover, cover, he he would would either either need need to to
agree agree as as such such expressly expressly with with the the seller seller or or to to make make
his own extra insurance own extra insurance arrangements.
"Carrier" "Carrier" means means any any person person who, who, in in a a contract contract of of
carriage, carriage, undertakes undertakes to to perform perform or or to to procure procure the the
performance performance of of transport, transport, by by rail, rail, road, road, air, air, sea, sea,
inland waterway or by a combination of such waterway or by a combination of such modes.
第二节 国际贸易术语解释规则
If If subsequent subsequent carriers carriers are are used used for for the the carriage carriage to to
the the agreed agreed destination, destination, the the risk risk passes passes when when the the
goods have been delivered to the first have been delivered to the first carrier.
The The CIP CIP term term requires requires the the seller seller to to clear clear the the goods goods for for
.
This term This term may he used irrespective of the mode may he used irrespective of the mode
of transport including multimodal transport including multimodal transport.
第二节 国际贸易术语解释规则
DAF DAF 边境交货（边境交货（…………指定地点）指定地点）
"Delivered "Delivered at at Frontier" Frontier" means means that that the the seller seller delivers delivers
when when the the goods goods are are placed placed at at the the disposal disposal of of the the
buyer buyer on on the the arriving arriving means means of of transport transport not not
unloaded, unloaded, cleared cleared for for export, export, but but not not cleared cleared for for
import import at at the the named named point point and and place place at at the the frontier, frontier,
but but before before the the customs customs border border of of the the adjoining adjoining
.
The term "frontier" may be used for any frontier The term "frontier" may be used for any frontier
including that of the country of export, Therefore, it is including that of the country of export, Therefore, it is
of vital importance that the frontier in question be of vital importance that the frontier in question be
defined precisely by always naming the point and defined precisely by always naming the point and
place in the term. place in the term.
第二节 国际贸易术语解释规则
However, However, if if the the parties parties wish wish the the seller seller to to he he
responsible responsible for for the the unloading unloading of of the the goods goods form form the the
arriving arriving means means of of transport transport and and to to bear bear the the risks risks and and
costs costs of of unloading, unloading, this this should should he he made made clear clear by by
adding adding explicit explicit wording wording to to this this effect effect in in the the contract contract
of sale.
This term may be used irrespective of the mode This term may be used irrespective of the mode
of transport when goods are to be delivered at a land of transport when goods are to be delivered at a land
frontier. When delivery is to take place in the port of frontier. When delivery is to take place in the port of
destination, on board a vessel or on the quay destination, on board a vessel or on the quay
(wharf), the DES or DEQ terms should be used.(wharf), the DES or DEQ terms should be used.
第二节 国际贸易术语解释规则
DES DES 目的港船上交货（目的港船上交货（…………指定目的港）指定目的港）
"Delivered "Delivered Ex Ex Ship Ship " " means means that that the the seller seller delivers delivers
when when the the goods goods are are placed placed at at the the disposal disposal of of the the
buyer buyer on on board board the the ship ship not not cleared cleared for for import import at at
named named port port of of destination. destination. The The seller seller has has to to bear bear all all
the the costs costs and and risks risks involved involved in in bringing bringing the the goods goods to to
the the named named port port of of destination destination before before discharging. discharging. If If
the the parties parties wish wish the the seller seller to to bear bear the the costs costs and and fish fish
of of discharging discharging the the goods, goods, then then the the DEQ DEQ term term should should
be used.
This terms can be used only when the goods am This terms can be used only when the goods am
to be delivered by sea or inland waterway or to be delivered by sea or inland waterway or
multimodal transport on a vessel in the port of multimodal transport on a vessel in the port of
.
第二节 国际贸易术语解释规则
DEQ DEQ 目的港码头交货（目的港码头交货（…………指定目的港）指定目的港）
““Delivered Ex Quay" means that the seller delivers Delivered Ex Quay" means that the seller delivers
when the pods are placed at the disposal of the buyer when the pods are placed at the disposal of the buyer
not cleared for import on the quay (wharf) at the not cleared for import on the quay (wharf) at the
named port of destination. The seller has to bear costs named port of destination. The seller has to bear costs
and risks involved m bringing the goods to the named and risks involved m bringing the goods to the named
port of destination and discharging the goods On the port of destination and discharging the goods On the
quay (wharf).The DEQ term requires the buyer to quay (wharf).The DEQ term requires the buyer to
clear the goods for and to pay for all formalities, clear the goods for and to pay for all formalities,
duties, taxes and other charges upon , taxes and other charges upon import.
第二节 国际贸易术语解释规则
THIS THIS IS IS A A REVERSAL REVERSAL FROM FROM PREVIOUS PREVIOUS
INCOTERMS INCOTERMS VERSIONS VERSIONS WHICH WHICH REQUIRED REQUIRED THE THE
SELLER TO ARRANGE FOR IMPORT TO ARRANGE FOR IMPORT CLEARANCE.
If the parties wish to include in the seller's If the parties wish to include in the seller's
obligations all or part of the costs payable upon obligations all or part of the costs payable upon
import of the goods, this should he made clear by import of the goods, this should he made clear by
adding explicit wording to this effect in the contract adding explicit wording to this effect in the contract
of sale.
第二节 国际贸易术语解释规则
DDU DDU 未完税交货（未完税交货（…………指定目的港）指定目的港）
“Delivered duty unpaid" means that the seller “Delivered duty unpaid" means that the seller
delivers the goods to die buyer, not cleared for import, delivers the goods to die buyer, not cleared for import,
and not unloaded from my arriving means of transport and not unloaded from my arriving means of transport
at the named place of destination. The seller has to at the named place of destination. The seller has to
bear the costs and risks involved in bringing the goods bear the costs and risks involved in bringing the goods
thereto, other than, where applicable, any thereto, other than, where applicable, any
“duty”(Which term includes the responsibility for and “duty”(Which term includes the responsibility for and
the risks of the carrying out of customs formalities, and the risks of the carrying out of customs formalities, and
the payment of formalities, custom duties, taxes and the payment of formalities, custom duties, taxes and
other charges) for import in the country of destination. other charges) for import in the country of destination.
Such "duty" has to be borne by the buyer as well as Such "duty" has to be borne by the buyer as well as
any costs and risks caused by his failure to to clear the any costs and risks caused by his failure to to clear the
goods for import in for import in time.
第二节 国际贸易术语解释规则
However, However, if if the the parties parties wish wish the the seller seller to to carry carry
out out custom custom formalities formalities and and bear bear the the costs costs and and risks risks
resulting resulting therefrom therefrom as as well well as as some some of of the the costs costs
payable payable upon upon import import of of the the goods, goods, this this should should be be
made made clear clear by by adding adding explicit explicit wording wording to to this this effect effect
in the contract of the contract of sale.
This term may be used irrespective of the mode This term may be used irrespective of the mode
of transport but when delivery is to take place in the of transport but when delivery is to take place in the
port of destination on board the vessel or on the port of destination on board the vessel or on the
quay(wharf), the DES or DEQ term should be used. quay(wharf), the DES or DEQ term should be used.
第二节 国际贸易术语解释规则
DDP DDP 完税后交货（完税后交货（…………指定目的港）指定目的港）
“Delivered duty paid" means that the seller “Delivered duty paid" means that the seller
delivers the goods to the buyer, for import, and not delivers the goods to the buyer, for import, and not
unloaded from any arriving means of transport at unloaded from any arriving means of transport at
the named place of destination. The seller has to the named place of destination. The seller has to
bear all the costs and risks involved bringing the bear all the costs and risks involved bringing the
goods thereto including, where applicable, any goods thereto including, where applicable, any
"duty" (which term includes the responsibility for "duty" (which term includes the responsibility for
and the risk of the carrying out of customs and the risk of the carrying out of customs
formalities and the payment of formalities, customs formalities and the payment of formalities, customs
duties, taxes and other charges) for import m the duties, taxes and other charges) for import m the
country of destination. country of destination.
第二节 国际贸易术语解释规则
Whilst Whilst the the EXW EXW term term represents represents the the minimum minimum
obligation obligation for for the the seller, seller, DDP DDP represents represents the the maximum maximum
.
This This term term should should not not he he used used if if the the seller seller is is unable unable
directly or indirectly to obtain the import or indirectly to obtain the import licence.
However, However, if if the the parties parties wish wish to to exclude exclude from from the the
seller' seller' s s obligations obligations some some of of the the costs costs payable payable upon upon
import import of of the the goods goods (such (such as as value-added value-added tax tax : : VAT), VAT),
this this should should he he made made clear clear by by adding adding explicit explicit wording wording to to
this effect in the contract of effect in the contract of sale.
第二节 国际贸易术语解释规则
If If the the parties parties wish wish the the buyer buyer to to bear bear all all
risks risks and and costs costs of of the the import, import, the the DDU DDU term term
should be be used.
This This term term may may be be used used irrespective irrespective of of the the mode mode
of of transport transport but but when when delivery delivery is is to to take take place place in in
the the port port of of destination destination on on board board the the vessel vessel or or on on
the the quay quay (wharf), (wharf), the the DES DES or or DEQ DEQ terms terms should should
he used.
《2000年国际贸易术语解释规则》
一、适用范围
•只限于销售合同当事人的权利、义务中与交货只限于销售合同当事人的权利、义务中与交货
有关的事项有关的事项
•其货物是指其货物是指““有形的有形的””货物，不包括货物，不包括““无形的无形的
””货物货物
•只涉及与交货有关的事项，不涉及货物所有权只涉及与交货有关的事项，不涉及货物所有权
和其他产权的转移、违约、违约行为的后果以和其他产权的转移、违约、违约行为的后果以
及某些情况的免责等及某些情况的免责等
•适用跨国境的货物销售，也适用于国内市场的适用跨国境的货物销售，也适用于国内市场的
货物销售合同货物销售合同
《2000年国际贸易术语解释规则》
二、《2000年规则》的主要变化
• 11、在、在FASFAS和和DEQDEQ术语下，办理清关手续和交术语下，办理清关手续和交
纳关税的义务纳关税的义务
•将办理出口和进口清关手续的义务分别改变为将办理出口和进口清关手续的义务分别改变为
由卖方或买方办理由卖方或买方办理
•清关清关：指无论何时，当卖方或买方承担将货物：指无论何时，当卖方或买方承担将货物
通过出口国或进口国海关时，不仅包括交纳关通过出口国或进口国海关时，不仅包括交纳关
税或其他费用，而且还包括履行一切与货通过税或其他费用，而且还包括履行一切与货通过
海关办理有关的行政事务的手续以及向当局提海关办理有关的行政事务的手续以及向当局提
供必要的信息并交纳相关费用。供必要的信息并交纳相关费用。
《2000年国际贸易术语解释规则》
2、在FCA术语下，装货与卸货的义务
•《《20002000年规则》中的年规则》中的FCAFCA术语删去了有关运输术语删去了有关运输
方式的区别以及集装箱和非集装箱的区别方式的区别以及集装箱和非集装箱的区别
•规定规定FCAFCA术语可适用于各种运输方式，包括多术语可适用于各种运输方式，包括多
式联运。式联运。
• ““承运人承运人””的含义：指在运输合同中，通过铁的含义：指在运输合同中，通过铁
路、公路、空运、海运、内河运输或上述运输路、公路、空运、海运、内河运输或上述运输
的联合方式承担履行或办理运输业务的任何人。的联合方式承担履行或办理运输业务的任何人。
