1. 完税后交货(DDP=Delivered Duty Paid)

 

完税后交货，英文为"Delivered Duty Paid(… named place ofdestination)"， 即"完税后交货(……指定目的地)"。

 

中文释义：

完税后交货是指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交与买方，完成交货。卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应交纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用）。

 

英文释义：

Delivered duty paid (DDP) is a delivery agreement whereby the seller assumes all of the responsibility, risk, and costs associated with transporting goods until the buyer receives or transfers them at the destination port.

 

This agreement includes paying for shipping costs, export and import duties, insurance, and any other expenses incurred during shipping to an agreed-upon location in the buyer's country.

 

2. 未完税交货(DDU=Delivered Duty Unpaid)

 

未完税交货，英文为"Delivered Duty Unpaid(… named place of destination)"， 即"未完税交货(……指定目的地)"。

中文释义：

未完税交货指卖方负责租订运输工具，在规定的时间内将已清关货物运抵指定的目的地，在运输工具上交货并承担交货前的费用、风险的贸易术语。

 

该术语是指卖方在指定的目的地将货物交给买方处置，不办理进口手续，也不从交货的运输工具上将货物卸下，即完成交货。卖方应承担将货物运至指定的目的地的一切风险和费用，不包括在需要办理海关手续时在目的地国进口应交纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用）。 买方必须承担此项“税费”和因其未能及时输货物进口清关手续而引起的费用和风险。但是，如果双方希望卖方办理海关手续并承担由此发生的费用和风险，以及在货物进口时应支付的一此费用，则应在销售合同中明确写明。该术语适用于各种运输方式，但当货物在目的港船上或码头交货时，应使用DES或DEQ术语。

 

英文释义：

Delivered Duty Unpaid (DDU) is an old international trade term indicating that the seller is responsible for the safe delivery of goods to a named destination, paying all transportation expenses, and assuming all risks during transport.

 

Once the goods arrive at the agreed-upon location, the buyer becomes responsible for paying import duties, as well as further transport costs. However, Delivered Duty Paid (DDP) indicates that the seller must cover duties, import clearance, and any taxes.

 

3. 目的港码头交货(DEQ=Delivered Ex Quay)

 

目的港码头交货，英文为 ："Delivered Ex Quay (Duty Paid)(…named port of destination)"， 即"目的港码头交货(关税已付)(……指定目的港)"。

 

中文释义：

目的港码头交货指卖方负责租船订舱，在规定的时间内将已清关货物运抵指定的目的港，将货卸到岸上交货并承担交货前的费用、风险的贸易术语。该术语是指卖方在指定的目的港码头将货物交给买方处置，不办理进口清关手续，即完成交货。卖方应承担将货物运至指定的目的港并卸至码头的一切风险和费用。卖方负责租船订舱，在规定的时间内将已清关货物运抵指定的目的港，将货卸到岸上交货并承担交货前的费用、风险。

 

英文释义：

In international trade, DEQ or "delivered ex quay" was a contract specification where the seller had to deliver the goods to the quay or wharf at the destination port. In 2010, delivered ex quay was replaced with delivered at terminal (DAT). As of 2020, delivered at place unloaded (DPU) unseated DAT.

 

Delivered ex quay (DEQ) was a legal term as defined by the Incoterms, the International Commercial Terms published by the International Chamber of Commerce. These terms, all with three-letter abbreviations, relate to common contractual practices in international trade and are used as standard items to define certain contract terms.

 

4. 工厂交货(EXW=EX Works)

 

工厂交货，英文为"EX Works(… named place)"， 即"工厂交货(……指定地点)"。

 

中文释义：

工厂交货指卖方负有在其所在地即车间、工厂、仓库等把备妥的货物交付给买方的责任，但通常不负责将货物装上买方准备的车辆上或办理货物结关。 买方承担自卖方的所在地将货物运至预期的目的地的全部费用和风险。

 

英文释义：

Ex Works (EXW) is an international trade term that describes when a seller makes a product available at a designated location, and the buyer of the product must cover the transport costs. Ex Works (EXW) is one of the 11 current Incoterms (International Commercial Terms), a set of standardized international trade terms published by the International Chamber of Commerce.

 

PS: 工厂交货是卖方承担责任最小的术语。买方必须承担在卖方所在地受领货物的全部费用和风险。

 

5. 船边交货(FAS=Free Alongside ship)

 

船边交货，英文为"Free Alongside ship(… named port of shipment)"即"船边交货(……指定装运港)"。

 

中文释义：

船边交货（……指定装运港）是指卖方在指定的装运港将货物交到船边，即完成交货。买方必须承担自那时起货物灭失或损坏的一切风险。 FAS术语要求卖方办理出口清关手续。 这一点与以前版本的内容相反，以前版本要求买方安排办理出口手续。 但是，如当事方希望买方办理出口手续，需要在销售合同中明确写明。 该术语仅适用于海运或内河运输。

 

英文释义：

Free alongside ship (FAS) is a contractual term used in the international export business that stipulates that the seller must arrange for goods to be delivered to a designated port and next to a specific vessel for easier transfer. Free alongside ship is one of a number of internationally recognized commercial terms used by export and import businesses.

 

6. 货交承运人(FCA=free carrier)

 

货交承运人，英文为"Free Carrier(… named place)"，即"货物交承运人(……指定地点)"。

 

中文释义：

货交承运人是指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。

 

FCA是国际贸易术语之一，《2000年国际贸易术语解释通则》（INCOTERMS 2000）对其规定如下：

（……指定地点）”需要说明的是，交货地点的选择对于在该地点装货和卸货的义务会产生影响。若卖方在其所在地交货，则卖方应负责装货，若卖方在任何其他地点交货，卖方不负责装货。

该术语可用于各种运输方式，包括多式联运。“承运人”指任何人在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。

若买方指定承运人以外的人领取货物，则当卖方将货物交给此人时，即视为已履行了交货义务。

 

英文释义：

Free carrier is a trade term dictating that a seller of goods is responsible for the delivery of those goods to a destination specified by the buyer. When used in trade, the word "free" means the seller has an obligation to deliver goods to a named place for transfer to a carrier. The destination is typically an airport, shipping terminal, warehouse, or other location where the carrier operates. It might even be the seller's business location.

 

7. 船上交货(FOB=Free on Board)

 

船上交货，英文为" Free on Board(… named port of shipment)"， 即"船上交货(……指定装运港)"。

 

中文释义：

船上交货分为装运港船上交货和目的港船上交货，“装运港船上交货”是当货物在指定的装运港越过船舷，卖方即完成交货。该术语仅适用于海运或内河运输。如当事各方无意越过船舷交货，则应使用FCA（货交承运人）术语。目的港船上交货是指在指定的目的港，货物在船上交给买方处置，但不办理货物进口清关手续，卖方即完成交货。卖方必须承担货物运至指定的目的港卸货前的一切风险和费用。只有当货物经由海运或内河运输或多式联运在目的港船上货时，才能使用该术语。如果当事各方希望卖方负担卸货的风险和费用，则应使用DEQ术语。

 

英文释义：

Free on Board (FOB) is a shipment term that defines the point in the supply chain when a buyer or seller becomes liable for the goods being transported. Purchase orders between buyers and sellers specify the FOB terms and help determine ownership, risk, and transportation costs.

 

"FOB Origin" or FOB Shipping Point" means the buyer accepts the title of the goods at the shipment point and assumes all risk once the seller ships the product. The buyer is responsible if the goods are damaged or lost while in transit.

 

"FOB Destination" means the seller retains the title of the goods and all responsibility during transit until the items reach the buyer.

 

参考：

百度百科

Investopedia