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最新贸易术语Incoterms 2000 CFR CIF CIP DDU CPT DAF DDP DES DEQ FCA EXW FAS FOB 美国对外贸易概述     


DDP 完税后交货(……指定目的港)(DDP Delivered Duty Paid (...named place of destination))

  “完税后交货(……指定目的地)”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)。

  EXW术语下卖方承担最小责任,而DDP术语下卖方承担最大责任。

  若卖方不能直接或间接地取得进口许可证,则不应使用此术语。

  但是,如当事方希望将任何进口时所要支付的一切费用(如增值税)从卖方的义务中排除,则应在销售合同中明确写明。

  若当事方希望买方承担进口的风险和费用,则应使用DDU术语。

  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。

A 卖方义务

B 买方义务

A1 提供符合合同规定的货物

  卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子信息,以及合同可能要求的、证明货物符合合同规定的其他凭证。

B1 支付价款

  买方必须按照销售合同规定支付价款。

A2 许可证、其他许可和手续

  卖方必须自担风险和费用,取得任何出口许可证和进口许可证或其他官方许可或其他文件,并在需要办理海关手续时办理货物出口和进口以及从他国过境所需的一切海关手续。 B2 许可证、其他许可和手续

  应卖方要求,并由其负担风险和费用,买方必须给予卖方一切协助,帮助卖方在需要办理海关手续时取得货物进口所需的进口许可证或其他官方许可。

A3 运输合同与保险合同

  a)运输合同

  卖方必须自付费用订立运输合同,将货物运至指定目的地。如未约定或按照惯例也无法确定具体交货点,则卖方可在的目的地选择最适合其目的的交货点。   b)保险合同
  无义务。

B3 运输合同和保险合同

  a)运输合同
  无义务。

  b)保险合同
  无义务。

A4 交货

  卖方必须在约定的日期或交货期限内,在指定的目的地将在交货运输工具上尚未卸下的货物交给买方或买方指定的其他人处置。

B4 受领货物

  买方必须在卖方按照A4规定交货时受领货物。

A5 风险转移

  除B5规定者外,卖方必须承担货物灭失或损坏的一切风险,直至已经按照A4规定交货为止。

B5 风险转移

  买方必须承担按照A4规定交货时起货物灭失或损坏的一切风险。

  如买方没有履行B2规定的义务,则必须承担由此而发生的货物灭失或损坏的一切额外风险。

  如买方未按照B7规定通知卖方,则必须自约定的交货日期或交货期限届满之日起,承担货物灭失或损坏的一切风险,但以该项货物已正式划归合同项下,即清楚地划出或以其他方式确定为合同项下之货物为限。

A6 费用划分

  除B6规定者外,卖方必须支付按照A3a)规定发生的费用,以及按照A4规定交货之前与货物有关的一切费用;及在需要办理海关手续时,货物出口和进口所需要办理的海关手续费用,及货物出口和进口时应交纳的一切关税、税款和其他费用,以及按照A4交货前货物从他国过境的费用。

B6 费用划分

  买方必须支付自按照A4规定交货时起与货物有关的一切费用;及如买方未履行B2规定的义务,或未按照B7规定作出通知,由此而发生的一切额外费用,但以该项货物已正式划归合同项下,即清楚地划出或以其他方式确定为合同项下之货物为限。

A7 通知买方

  卖方必须给予买方有关货物发运的充分通知,以及要求的任何其他通知,以便买方能够为受领货物而采取通常必要的措施。

B7 通知卖方

  一旦买方有权决定在约定期限内的时间和/或在指定的目地港受领货物的点,买方必须就此给予卖方充分通知。

A8 交货凭证、运输单据或有同等作用的电子讯息

  卖方必须自付费用向买方提供按照A4/B4规定受领货物可能需要的提货单和/或通常运输单据(如可转让提单、不可转让海运单、内河运输单据、空运单、铁路运单、公路单或多式联运单据),以使买方按照A4/B4规定受领货物。

  如买卖双方约定以电子方式通讯,则前项所述单据可以由具有同等作用的电子数据交换(EDI)讯息代替。

B8 交货凭证、运输单据或有同等作用的电子讯息

  买方必须接受按照A8规定提供的提货单或运输单据。

A9 查对、包装、标记

  卖方必须支付为按照A4规定交货所需进行的查对费用(如核对货物品质、丈量、过磅、点数的费用)。

  卖方必须自付费用提供交货所需要的包装(除非按照相关行业惯例,合同所指货物无需包装即可交货)。包装应作适当标记。

B9 货物检验

  买方必须支付任何装运前检验的费用,但出口国有关当局强制进行的检验除外。

A10 其他义务

  卖方必须支付为获取B10所述单据或有同等作用的电子讯息(A8所列的除外)所发生的一切费用,并偿付买方因给予协助发生的费用。

  应买方要求,卖方必须向买方提供投保所需的信息。

B10 其他义务   应卖方要求并由其承担风险和费用,买方必须给予卖方一切协助,以帮助卖方取得为按照本规则将货物交付买方需要的、由进口国签发或传递的任何单证或有同等作用的电子讯息。

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DDP Delivered Duty Paid (...named place of destination)

In Delivered Duty Paid, the seller/exporter/manufacturer clears the goods for export and is responsible for making them available to the buyer at the named place of destination, cleared for import, but not unloaded from the transport vehicle.

The seller, therefore, assumes all responsibilities for delivering the goods to the named place of destination, including all responsibility for import clearance, duties, and other costs payable upon import.

The DDP term can be used for any mode of transport.

All forms of payment are used in DDP transactions.

The DDP term is used when the named place of destination (point of delivery) is other than the seaport or airport.

Examples

DDP Delivered Duty Paid Chicago USA
DDP Delivered Duty Paid VAT Unpaid Paris France

Incoterm Category

DDP is a "D" Incoterm where the seller is responsible for all costs associated with delivering the goods to the named point and place of destination. "D" terms evidence "arrival" (as opposed to "shipment") contracts.

Modes of Transport Covered

All modes of transport including multimodal.

Seller's Responsibilities (summary)

  1. Goods-Provide the goods, commercial invoice or electronic message, and other documentation as required by the sales contract.

  2. Licenses and Customs Formalities-Obtain at own risk and cost any export and import licenses and authorizations and carry out all export and import formalities and procedures, including those associated with transshipment to the named port of destination.

  3. Carriage and Insurance-Contract for and pay all costs of carriage and transshipment (if necessary) to the named destination. No obligation to provide insurance.

  4. Delivery-Make the goods available to the buyer not unloaded at the named destination on the date or within the period specified in the sales contract.

  5. Risk Transfer-Assume all risks of loss or damage to the goods until they have been made available to the buyer at the named destination.

  6. Costs-Pay all costs until the goods have been delivered to the named destination, including carriage, all export and import formalities and transshipment (if necessary) to the named destination.

  7. Notice to the Buyer-Provide sufficient notice of dispatch and projected arrival that the buyer can take appropriate action to arrange unloading of the goods.

  8. Proof of Delivery, Transport Documents-Provide the buyer with the delivery order and/or a transport document enabling the buyer to take delivery at the named place of destination.

  9. Checking, Packing, Marking-Pay all costs associated with checking the quality and quantity of the goods to be in conformity with the sales contract. Provide appropriate packing (unless the goods are traditionally delivered unpackaged) as required for the transport of the goods, to the extent that the buyer has made transport circumstances known to the seller prior to the execution of the sales contract. Provide marking appropriate to the packaging.

  10. Other-Pay all costs associated with securing documentation necessary for to make the goods available to the buyer at the named place of destination. Provide the buyer with information necessary to obtain insurance.

Buyer's Responsibilities (summary)

  1. Payment-Pay for the goods as provided in the sales contract.

  2. Licenses and Customs Formalities-Provide the seller at the seller's request, risk and cost any and all assistance in securing licenses, documentation and authorizations necessary to import the goods.

  3. Carriage and Insurance-No obligation to the seller for either carriage or insurance.

  4. Taking Delivery-Take delivery of the goods once they are made available at the named destination.

  5. Risk Transfer-Assume all risk of loss or damage from the time the goods have been made available at the named place of destination.

  6. Costs-Pay all costs for the goods once they have been made available at the named place of destination.

  7. Notice to Seller-If, according to the sales contract, the buyer is able to specify a time for and/or a place of delivery, to give the seller sufficient notice.

  8. Proof of Delivery, Transport Document-Accept the seller's transport document so long as it is in conformity with the sales contract.

  9. Inspection(s)-Pay for the costs of pre-shipment inspection(s) except inspections required by the country of export.

  10. Other-Provide the seller, at the seller's request, risk and cost any and all assistance in securing import and other documentation necessary for the seller to make the goods available to buyer at the named destination.

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