Od roku 2000 mali Incoterms 13 doložiek, delili sa do štyroch kategórií. Od 1.1.2011 platí nová verzia Incoterms obsahujúca len 11 doložiek a 2 kategórie pre podmienky použiteľné pre všetky druhy prepravy a podmienky použiteľné len pre námornú prepravu. Základom pre správne pochopenie Incoterms je rozlíšenie okamihu prechodu výdavkov a rizík z predávajúceho na kupujúceho: •­prechod výdavkov a rizík pri odoslaní tovaru - výdavky a riziká spojené s prepravou znáša hlavne kupujúci •­prechod výdavkov a rizík pri dodaní tovaru - výdavky a riziká spojené s prepravou znáša hlavne predávajúci  Skupina E Tovar je odvezený kupujúcim priamo zo závodu predávajúceho, kupujúci za tovar zodpovedá od momentu prevzatia. •EXW (Ex Works) – zo závodu (dojednané miesto) Jedinou zodpovednosťou predávajúceho je dať tovar k dispozícii kupujúcemu vo svojom závode. Predávajúci nie je zodpovedný za nakládku tovaru na dopravný prostriedok, ktorý zabezpečil kupujúci, pokiaľ nie je dohodnuté inak. Kupujúci nesie všetky výdavky a riziká spojené s prepravou tovaru z tohto miesta až do miesta určenia. Táto doložka predstavuje minimálny záväzok predávajúceho. Táto doložka by nemala byť použitá v prípade, že kupujúci nemôže zariadiť priamo alebo nepriamo vývozné formality. V týchto prípadoch by sa mala použiť doložka FCA. Skupina F Predávajúci je vyzvaný k dodaniu tovaru dopravcovi, ktorého určí kupujúci. •FCA (Free Carrier) – vyplatene k dopravcovi (dojednané miesto) Kupujúci volí miesto dodania dopravcovi. Predávajúci splní svoje povinnosti dodaním tovaru k dispozícii na prepravu v dohodnutom mieste. Náklady a riziká prechádzajú na kupujúceho v okamihu prevzatia tovaru dopravcom. •FAS (Free Alongside Ship) – vyplatene k boku lodi (dojednaný prístav nalodenia) Predávajúci splní svoje povinnosti, akonáhle bol tovar dodaný k boku lodi alebo v člne k boku lodi. Kupujúci určuje loď a nesie všetky riziká a výdavky od tohto okamžiku. Kupujúci je taktiež povinný precliť tovar určený na vývoz. •FOB (Free On Board) – vyplatene na loď (dojednaný prístav nalodenia) Predávajúci je povinný dodať tovar na loď v prístave nalodenia, ktorý bol dojednaný v kúpnej zmluve. Kupujúci vyberá loď a platí ďalšie prepravné. Výdavky a riziká prechádzajú z predávajúceho na kupujúceho prechodom zábradlím lode. Formality spojené s vývozom zabezpečuje predávajúci. Skupina C Predávajúci musí zaistiť prepravnú zmluvu, bez toho aby na sebe prevzal riziko straty či poškodenia tovaru. •CFR (Cost and Freight) – výdavky a prepravné vyplatené (dojednaný prístav určenia) Predávajúci vyberá loď a platí námorné dopravné až do dohodnutého prístavu. Predávajúci zabezpečuje vývozné formality a nesie výdavky spojené s nakládkou tovaru. Riziko straty, alebo poškodenia tovaru, ako aj akéhokoľvek zvýšenia výdavkov prechádza z predávajúceho na kupujúceho chodom zábradlia lodi v prístave nalodenia (ako u FOB). •CIF (Cost, Insurance and Freight) – výdavky, poistenie a prepravné vyplatené (dojednaný prístav určenia) Je to rovnaká doložka ako CFR, avšak navyše je predávajúci povinný zabezpečiť námorné poistenie proti riziku straty alebo poškodenia tovaru počas prepravy. Ide o poistenie podľa podmienok FPA na 110% hodnoty tovaru. Predávajúci hradí poistné. •CPT (Carriage Paid To) – preprava vyplatená do ... (dojednané miesto určenia) Predávajúci vyberá dopravcu a hradí výdavky spojené s tovarom a prepravou do dohodnutého miesta určenia. Riziká spojené so stratou alebo poškodením tovaru, rovnako ako riziko zvýšenia výdavkov behom prepravy tovaru prechádzajú z predávajúceho na kupujúceho odovzdaním tovaru prvému dopravcovi. •CIP (Carriage and Insurance Paid to) – preprava a poistenie vyplatené do (dojednané miesto určenia) Je to rovnaká doložka ako CPT, ale naviac je predávajúci povinný dohodnúť poistenie prepravy proti poškodeniu alebo strate tovaru počas prepravy. Predávajúci uzatvára prepravnú zmluvu, hradí výdavky spojené s prepravou a poistné. Skupina D Predávajúci musí znášať všetky náklady a riziká spojené s celou trasou prepravy tovaru. •DAP (Delivered At Place) – s dodaním na miesto ... Táto podmienka bola zavedená od 1.1.2011 Predávajúci splní svoj záväzok dodaním tovaru k dispozícii kupujúceho v dohodnutom mieste určenia v krajine dovozu bez vykládky, na dopravnom prostriedku. Kupujúci však nesie výdavky a riziká, spojené s dovoznými colnými formalitami, hradí colné poplatky a iné výdavky, spojené s dovozom tovaru (Nahrádza staršiu doložku používanú pre kombinovanú dopravu nad rámec Incoterms FOR – Free on Rail – uvoľnené na vagóne). •DAT (Delivered At Terminal) – s dodaním na terminál ... Táto podmienka bola zavedená od 1.1.2011 Predávajúci splní svoj záväzok dodaním tovaru k dispozícii kupujúcemu v dohodnutom mieste určenia v krajine dovozu s vykládkou na prekladisku. Kupujúci však nesie výdavky a riziká, spojené s dovoznými colnými formalitami, hradí colné poplatky a iné výdavky, spojené s dovozom tovaru (Nahrádza staršiu doložku používanú pre kombinovanú dopravu nad rámec Incoterms FOP – Free on Place – uvoľnené na prekladisku). •DDP (Delivered Duty Paid) – s dodaním, clo vyplatené (dojednané miesto určenia) Maximálna povinnosť zo strany predávajúceho. Predávajúci nesie výdavky a riziká spojené s tovarom, až do závodu kupujúceho. Pokiaľ nie je určené inak, hradí predávajúci aj vykládku tovaru.
ANTIK TRADE s.r.o.
Control MRN /JCD/ Control MRN /T1/
Incoterms 2010 The eighth published set of pre-defined terms, Incoterms 2010 defines 11 rules, reducing the 13 used in Incoterms 2000[3] by introducing two new rules ("Delivered at Terminal", DAT; "Delivered at Place", DAP) that replace four rules of the prior version ("Delivered at Frontier", DAF; "Delivered Ex Ship", DES; "Delivered Ex Quay", DEQ; "Delivered Duty Unpaid", DDU).[4] In the prior version, the rules were divided into four categories, but the 11 pre-defined terms of Incoterms 2010 are subdivided into two categories based only on method of delivery. The larger group of seven rules applies regardless of the method of transport, with the smaller group of four being applicable only to sales that solely involve transportation over water. EXW – Ex Works (named place of delivery) The Seller makes the goods available at his/her premises. This term places the maximum obligation on the buyer and minimum obligations on the seller. The Ex Works term is often used when making an initial quotation for the sale of goods without any costs included. EXW means that a buyer incurs the risks for bringing the goods to their final destination. The seller does not load the goods on collecting vehicles and does not clear them for export. If the seller does load the goods, he does so at buyer's risk and cost. If parties wish seller to 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. The buyer arranges the pickup of the freight from the supplier's designated ship site, owns the in-transit freight, and is responsible for clearing the goods through Customs. The buyer is responsible for completing all the export documentation. Cost of goods sold transfers from the seller to the buyer. FCA - Free Carrier (named place of delivery) The seller to deliver goods to a named airport, terminal, or other place where the carrier operates. Costs for transportation and risk of loss transfer to the buyer after delivery to the carrier. When used in trade terms, the word "free" means the seller has an obligation to deliver goods to a named place for transfer to a carrier. Contracts involving international transportation often contain abbreviated trade terms that describe matters such as the time and place of delivery and payment, when the risk of loss shifts from the seller to the buyer, and who pays the costs of freight and insurance. CPT – Carriage Paid To (named place of destination) The seller pays for carriage. Risk transfers to buyer upon handing goods over to the first carrier at place of shipment in the country of Export. Buyer fully responsible for arranging carrier payment of freight for same Export clearance in Exporting country and Import clearance in Importing country, also responsible for buying Insurance. CIP – Carriage and Insurance Paid to (named place of destination) The containerized transport/multimodal equivalent of CIF. Seller pays for carriage and insurance to the named destination point, but risk passes when the goods are handed over to the first carrier. CIP is used for Air Mode & CIF is used for Sea Mode... DAT – Delivered at Terminal (named terminal at port or place of destination) This term means that the seller covers all the costs of transport (export fees, carriage, insurance, and destination port charges) and assumes all risk until after the goods are unloaded at the terminal.[3] “Terminal” includes any place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal.[4] The buyer covers the cost of transporting the goods from the terminal or port to final destination and pays the import duty/taxes/customs costs. DAP – Delivered at Place (named place of destination) Can be used for any transport mode, or where there is more than one transport mode. The seller is responsible for arranging carriage and for delivering the goods, ready for unloading from the arriving conveyance, at the named place. Duties are not paid under this term (An important difference from Delivered At Terminal DAT, where the buyer is responsible for unloading.) DDP – Delivered Duty Paid (named place of destination) Seller is responsible for delivering the goods to the named place in the country of the buyer, and pays all costs in bringing the goods to the destination including import duties and taxes. The seller is not responsible for unloading. This term is often used in place of the non-Incoterm "Free In Store (FIS)". This term places the maximum obligations on the seller and minimum obligations on the buyer. The four rules defined by Incoterms 2010 for international trade where transportation is entirely conducted by water are: FAS – Free Alongside Ship (named port of shipment) The seller delivers when the goods are placed alongside the buyer's vessel at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment. The FAS term requires the seller to clear the goods for export, which is a reversal from previous Incoterms versions that required the buyer to arrange for export clearance. However, if the parties wish the buyer to clear the goods for export, this should be made clear by adding explicit wording to this effect in the contract of sale. This term can be used only for sea or inland waterway transport. FOB – Free on Board (named port of shipment) The seller must advance government tax in the country of origin as commitment to load the goods on board a vessel designated by the buyer. Cost and risk are divided when the goods are actually on board of the vessel. The seller must clear the goods for export. The term is applicable for maritime and inland waterway transport only but NOT for multimodal sea transport in containers (see Incoterms 2010, ICC publication 715). The seller must instruct the buyer the details of the vessel and the port where the goods are to be loaded, and there is no reference to, or provision for, the use of a carrier or forwarder. This term has been greatly misused over the last three decades ever since Incoterms 1980 explained that FCA should be used for container shipments. It means the seller pays for transportation of goods to the port of shipment, loading cost. The buyer pays cost of marine freight transportation, insurance, unloading and transportation cost from the arrival port to destination. The passing of risk occurs when the goods are in buyer account. the buyer arranges for the vessel and the shipper has to load the goods and the named vessel at the named port of shipment with the dates stipulated in the contract of sale as informed by the buyer . CFR – Cost and Freight (named port of destination) Seller must pay the costs and freight to bring the goods to the port of destination. However, risk is transferred to the buyer once the goods are loaded on the vessel. Insurance for the goods is NOT included. This term is formerly known as CNF (C&F, or C+F). CIF – Cost, Insurance and Freight (named port of destination) Exactly the same as CFR except that the seller must in addition procure and pay for the insurance. Maritime transport only.