Professional Documents
Culture Documents
com
bilingue en/fr
Madeleine Nguyen-The
Consultante-formatrice en
commerce international
Incoterms
2010
-1-
www.international-pratique.com
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Les rgles Incoterms : INternational COmmercial TERMS. Outils crs en 1936 par
lInternational Chamber of Commerce (ICC) et rgulirement rviss. La dernire version
datait de 2000. Les nouvelles rgles Incoterms 2010 sont entres en vigueur au 1er
janvier 2011.
LIncoterm est une des conditions du contrat commercial lie lacheminement des
marchandises. Il nest pas obligatoire dans les contrats, mais tellement pratique... Il est
linternational ce que le franco de port ou le port d est... ou tait au national !
Le point de transfert des frais : rpartition des frais de transport, assurance et douanes (le cas chant)
entre vendeur et acheteur.
Le point de transfert des risques :
partir de quel lieu lacheteur est responsable des risques encourus par
la marchandise durant le transport.
Les documents (ou donnes informatiques quivalentes) dus par le
vendeur lacheteur.
La version 2010 confirme lutilisation des Incoterms dans les changes intra-communautaires ; les aspects douaniers sappliquant le cas chant . Elle autorise galement lutilisation de ces rgles dans les changes nationaux. Attention toutefois la
compatibilit des Incoterms avec les codes de commerce nationaux. En France par
exemple, la marchandise voyage toujours aux risques et prils de lacheteur, ce que
contredirait une vente sous Incoterm DAP (Delivered At Place) par exemple qui prvoit
linverse (voir fiche suivante).
Les partenaires amricains ont galement dcid de les utiliser, au dtriment de leurs
fameux Fobs, qui taient une source frquente de litiges commerciaux.
MCANISMES
Les Incoterms se prsentent sous forme de codes de 3 lettres et sont classs en 2
groupes :
4 Incoterms Maritimes (ou fluvial) : lorsque les points denlvement et de livraison sont des ports, ou pour des marchandises remises la compagnie maritime
le long du navire ou bord navire au port dembarquement. Gnralement, du vrac
et du transport en conventionnel (marchandises non conteneurises et charges
avec laide des palans, de pipelines...).
prix
t de France :
ell lexpor
t nom
or
rp
ai
y
Exemple de lib
iss
000 FCA Ro
rms 2010 .
de vente 100
client - Incote
du
ire
ita
du trans
T
Dcider dun Incoterm pour tout flux
physique de marchandises, notamment
linternational.
Dcider dun Incoterm au moment de ngocier le prix car ce dernier dpend du
choix de lIncoterm.
Ngocier lIncoterm en fonction de qui
veut, qui peut, qui a intrt matriser les
aspects logistiques ?
Porter lIncoterm sur tout document
commercial, associ au lieu de livraison
convenu.
Faire rfrence la version ICC utilise.
Conteneurs Incoterms multimodaux.
Vrac et conventionnel remis le long ou
bord navire Incoterms maritimes.
BON A SAVOIR
La question du transfert de proprit. A linstar des amricains, bon
nombre dentreprises utilisent les Incoterms, et notamment le point de
transfert des risques, pour dcider
quel moment elles constatent comptablement le chiffre daffaires.
Incoterms
2010
-2-
www.international-pratique.com
VD : vente au dpart. La marchandise voyage, sur le transport principal, aux risques et prils de lacheteur. En cas de sinistre durant le
VA : vente larrive. La marchandise voyage, sur le transport principal, aux risques et prils du vendeur. En cas de sinistre durant le
transport, lacheteur devra faire le ncessaire auprs du transporteur et/ou de la compagnie dassurance le cas chant pour obtenir le
remboursement des marchandises manquantes ou abmes
transport, le vendeur devra faire le ncessaire auprs du transporteur et/ou de la compagnie dassurance Ici, le client ne paie au vendeur
que la marchandise en bon tat ; le vendeur se chargera dobtenir le remboursement du sinistre.
N.B. : lICC ne fait plus clairement cette distinction dans louvrage officiel. Nanmoins, cette notion est toujours prsente et sert gnralement au
ple Comptable/Finance pour constater le chiffre d'affaires. Elle fait lobjet des rubriques A4 Livraison et A5 Transferts de risques.
Signification
VD /
VA
Incoterm
Signification
VD /
VA
EXW
Ex-Works
A lusine
VD
FAS
VD
FCA
Free-CArrier
Franco-transporteur
VD
FOB
Free On Board
Franco bord
VD
CPT
Carriage Paid To
Port pay jusqu
VD
CFR
VD
CIP
VD
CIF
VD
DAT
Delivered At Terminal
Rendu au terminal
VA
DAP
Delivered At Place
Rendu au lieu de destination
VA
DDP
VA
Incoterms 2000
EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid to
CIF : Cost, Insurance, Freight
DEQ : Delivered Ex Quay
DAF : Delivered At land Frontier
DES : Delivered Ex Ship
DDU : Delivered Duty Unpaid
DDP : Delivered Duty Paid
Incoterms 2010
EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid to
CIF : Cost, Insurance, Freight
DAT : Delivered At Terminal
13 Rgles
International Pratique - Janvier 2014
11 Rgles
www.international-pratique.com
Incoterms
2010
-3-
Exemple export de France : DAT Port de Kobe/Japon, Terminal n 1254 = le vendeur organise et avance les frais de transport jusquau port de Kobe, douane Export faite, marchandises non ddouanes limport au Japon, mais dcharges dans les
entrepts portuaires dsigns. Le vendeur na pas lobligation de prendre une assurance. Nanmoins, la marchandise voyage aux
risques et prils du vendeur. Ce dernier doit transmettre toute information au client lui permettant de rcuprer la marchandise
au terminal.
THC
www.international-pratique.com
Incoterms
2010
-4-
Exemple export de France : CIF Valparaiso/Chili au dpart du Havre = le vendeur organise et avance les frais de transport, assurancetransport comprise, jusquau port de Valparaiso, marchandises bord navire (ou dcharges si prvu dans le contrat de transport et accept
par le client), mais non ddouanes limport au Chili. En revanche, il ne prend pas les risques que court la marchandise durant le transport
partir du port dembarquement en France. En cas de sinistre-transport, lacheteur fera jouer lassurance prise par le vendeur afin de se
faire rembourser.
THC
Incoterms
2010
-5-
www.international-pratique.com
Lemballage est toujours la charge du vendeur. Il sagit de choisir un emballage extrieur qui supportera le mode de transport utilis.
Toute distance prise par rapport lIncoterm de base est possible mais doit tre
clairement notifi dans les conditions de vente ou dans le contrat. Exemples :
ex-tank pour des produits chimiques, CPT dcharg, CIP avec assurance
tous risques, DDP sans TVA
De limportance de la notification des informations que chaque partie doit fournir lautre. Si manquement frais et risques la partie dfaillante.
Les Incoterms nont pas vocation tout rgler : ils sont juste UNE condition
de vente parmi tant dautres
BON A SAVOIR
Conseil pour les Incoterms de type
C : afin dviter le litige commercial
ou la mauvaise comprhension de
cette rgle Indiquer si possible en
plus du lieu de transfert des frais, le
lieu de transfert des risques. Exemple
lexport de France : CIP New York
Port au dpart dAnvers Port .
Le pige du FOB : Le vendeur doit charger bord dun navire... rserv par
lacheteur. Le vendeur est ainsi tributaire du bon vouloir de son client. Dans
le cadre dun crdit documentaire, le
non respect de la date limite dembarquement = irrgularit bancaire pour le
vendeur...
Parades pour le FOB :
Incoterms
2010
-6-
www.international-pratique.com
Incoterm
Emballage
Chargement
sur
vhicule
dpart
Douanes
Export et
scurit
Pr-acheminement
Dchargement
vhicule
plateforme
multimodale
dpart
Chargement
sur moyen
de transport
principal
Transport
principal
(international)
Assurance
transport
Dbarquement,
dchargement
plateforme
arrive
Douanes
Import et
scurit
Post-acheminement
Dchargement chez
destinataire
(3)
A1
si FCA
locaux
du V
A1
A1
A ou V3
A ou V4
A ou V3
A ou V4
V2
V2
A ou V3
A ou V4
V2
A ou V3
V5 A ou V4
1.
2.
3.
4.
5.
V sauf
Les Incoterms 2010 maritimes : Rpartition des frais entre Vendeur et Acheteur
Emballage
Chargement
sur vhicule
dpart
Pracheminement
Douanes
export et
scurit
FAS... franco le
long du navireport
dembarquement convenu
Incoterm
1.
2.
Embarquement
sur navire
Transport
principal
(international)
Assurance
transport
Dbarquement
port darrive
Douanes
Import et
scurit
Post-acheminement
A1
A1
A1
A ou V2
A ou V2
Dchargement
chez destinataire
Les Incoterms 2010 multimodaux : Rpartition des frais entre Vendeur et Acheteur
January 2014
www.international-pratique.com
www.international-pratique.com
Incoterms are also suitable in domestic trade : within free trade areas as usual
but also in national trade. The obligation to comply with export/import customs
formalities exists only where applicable.
Incoterms in the United states : American partners have decided to substitute Incoterms for former American Uniform Commercial Code shipment and delivery
terms, in order to avoid frequent misunderstandings and disputes.
eir
decide with th
ell advised to
g
w
tin
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tia
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Se
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nd
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, return of fa
ales, samples
(s
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ir.
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goods, machi
to know "who
lp both parties
s
Incoterms he
risks of good
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as to costs
ine
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In order to av
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version : offe
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am
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A
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: selling pric
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2010 .
T
How to choose an Incoterms rule ?
Who wants... who can... who
needs to control logistical matters ?
Containers multimodal Incoterms
Loose, bulk and general cargo maritime Incoterms.
Incoterms are widely recognized by common abbreviations such as FOB or CIP, a set of
rules of 3 letters that can be classified in 2 groups :
7 Incoterms for all modes of transport : they can be used irrespective of the
means of transport selected and whenever there are one or more modes of transport used. They should be used in maritime transport, when goods are handed over
to the carrier before they are on board the vessel. For example containers which
are delivered at a terminal.
4 Incoterms for sea and inland waterway transport : when point of delivery and
place of destination are both ports : intended for bulk, loose and general cargo
handed over to the carrier alongside ship or at the time of loading on board.
The more the seller takes on, the higher the price.
As a matter of fact, even when transport costs are prepaid by the seller, they are actually paid by the buyer as transport costs are normally included by the seller in the total
selling price, according to the chosen Incoterms rule.
GOOD TO KNOW
North-american partners and big
companies choose Incoterms for
revenue recognition, an important
issue for financial integrity and accounting accuracy. The question is...
when does an account receivable become a sale ?
The answer depends on the "point of
delivery" of Incoterms, i.e. point of
transfer of risks, assuming that the
seller prefers that the risks pass to
the buyer at the earliest possible moment. See next page.
Incoterms
2010
-1-
Incoterms
2010
-2-
www.international-pratique.com
Some Incoterms are qualified as Shipment contracts, whereas others are qualified as Arrival (Destination) contracts :
SC : Shipment contracts. The seller fulfils its delivery obligation at the point of shipment. After that point, the buyer must bear all
risks of loss of or damage to the goods up to the named place. Shipment contracts enable sellers to be paid once they have delivered the goods on board the vessel or at any place of shipment. In case of damage during transit, it is up to the buyer to make the
necessary arrangements with the insurance company to be refunded. Letters of credit have been developed thanks to this practice
of shipment contracts. Needless to say that financial managers prefer shipment contracts in order to recognize revenue promptly.
AC : Arrival contracts. The seller must bear all risks (and costs) in bringing the goods to the named place in the country of destination. In case of damage during transit, it is up to the seller to be refunded from the insurance company. In that case, the buyer will
only pay for goods delivered in good condition.
These issues are developed under articles A4/A5 in the publication ICC nr 715.
EXW
Ex-Works
FCA
Free-CArrier
CPT
Carriage Paid To
CIP
DAT
Delivered At Terminal
DAP
Delivered At Place
DDP
SC /
AC
Incoterm
Meaning
SC
FAS
SC
FOB
Free On Board
SC
CFR
SC
CIF
SC
SC
SC
AC
AC
Incoterms 2010
EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid To
CIF : Cost, Insurance, Freight
DAT : Delivered At Terminal
13 Rules
International Pratique - January 2014
SC
AC
Incoterms 2000
EXW : Ex-Works
FAS : Free Alongside Ship
FCA : Free-Carrier
FOB : Free On Board
CPT : Carriage Paid To
CFR : Cost and Freight
CIP : Carriage Insurance Paid To
CIF : Cost, Insurance, Freight
DEQ : Delivered Ex Quay
DAF : Delivered At land Frontier
DES : Delivered Ex Ship
DDU : Delivered Duty Unpaid
DDP : Delivered Duty Paid
SC /
AC
11 Rules
Incoterm
www.international-pratique.com
Incoterms
2010
-3-
An example with a shipment from the European Union DAT Port of Kobe/Japan, Terminal n 1254 = the seller contracts
and prepays for the transport up to the port of Kobe, goods unloaded from the vessel, deposited in the terminal, cleared for
export but not for import in Japan. The seller has no obligation to take out a contract of insurance but it must keep in mind that
it bears all risks of loss of or damage up to the place of destination. The seller must notify the buyer that the goods have been
delivered at the named place of destination.
THC
www.international-pratique.com
Incoterms
2010
-4-
An example with a shipment from Belgium CIF Valparaiso/Chile from Antwerp port = the seller contracts and prepays for transport
and cargo insurance up to the port of Valparaiso, goods still on board the vessel (or unloaded if the service is included in the contract of
carriage and if the buyer has been notified). The seller carries out the export customs formalities but not the import formalities in Chile. The
seller must notify the buyer that the goods have been delivered at the place of shipment in Antwerp. From that point, the buyer bears the
risks of loss of or damage to the goods in transit. The seller must give the buyer : bill of lading on board, insurance certificate. In case of loss
of or damage incurred to the goods after the port of shipment, the buyer will get compensation from the insurance company contracted by
the seller.Therefore, it must settle the full amount of the invoice.
THC
Incoterms
2010
-5-
www.international-pratique.com
The new security program : the one who pays customs clearance must
pay the new security-related document (exit summary declaration or
entry summary declaration).
The evolution of new electronic procedure : the new version gives electronic means of communication the same effect as paper communication, as long as the partie so agree or where customary.
Incoterms 2010 also confirm some key issues and bring some innovations :
Maritime rules : the ships rail as the point of delivery has been given
up. Point of delivery is now : on board.
Incoterms 2010 seek to avoid paying twice for THC (terminal handling
charges) by clearly allocating such costs between seller and buyer. If
the seller incurs costs under its contract of carriage related to unloading at the port of destination, the seller is not entitled to recover such
costs from the buyer unless clearly agreed by the buyer.
Each rule specifies the information that each party must give to the
other. If a party fails to fulfil its obligation, then it bears all resulting
risks of loss of or damage to the goods as well as any additional costs
incurred.
Limits of Incoterms
Incoterms have no authority over every issue of the contract : they are
just one of the sales conditions among many others.
T
Be sure that your partner speaks the
same language as you : Incoterms
2010 rules.
Any variant must be clearly specified.
Incoterms do not solve everything.
Know clearly what the contract of carriage covers : ask the forwarder and
give sufficient notice to your partner
(seller or buyer).
Comply with obligations to give notice
of shipment or arrival.
GOOD TO KNOW
Incoterms of C group : in order to
avoid misunderstanding or dispute
clearly specify both critical points :
point of delivery and named place of
destination. Example with an export
from Spain : CIP New York airport
from Barcelona airport .
The pittfalls of FOB : the seller must
load onto a vessel contracted by the
buyer. The seller is thus dependent on
the goodwill of its buyer. When payment is made under documentary credit, not complying with the latest date
of shipment means banking discrepancy.
Solutions to the FOB :
change habits and sell under FCA rule
with presentation of related document ;
if payment by documentary credit, be
in control of the booking of the carriage
or sell under FCA THC prepaid ;
the better solution is to negotiate
C rules (CPT/CIP) so that the seller
controls loading on board and transport
document.
Incoterms
2010
-6-
www.international-pratique.com
Incoterms rules 2010 - all modes of transport - at Seller's costs - at Buyer's costs
Packaging
Loading
on the
collecting
vehicle
Export
customs*
+ securityrelated
clearance
Inland
precarriage
Unloading
from the
collecting
vehicle
Loading on
board main
means of
transport
if"seller's
Main
carriage
Cargo
insurance
Unloading
from the
main
means of
transport
Import
customs *
+ securityrelated
clearance
+ duties
B1
B1
CPT... Carriage
Paid to
B1
CIP... Carriage
Insurance Paid to
S1
S1
S1
EXW... EX-Works
FCA... Free-CArrier
DAT... Delivered At
Terminal
DAP... Delivered At
Place
DDP... Delivered
Duties Paid
S except
premises
B or
S2
B or
S2
B
B
B
B or
S2
B or
S2
B
S4
Ongoing
carriage
B or
S3
B or
S3
B
B or
S3
B or
S3
Unloading
from the
arriving
vehicle at
final destination
B
B
B
B
B
* Where applicable.
1. No obligation to take out a contract of insurance.
2. No obligation to unload, unless it is included in the contract of carriage or required by the buyer or if door-to-door delivery.
3. If door-to-door delivery.
4. Advice : DDP without VAT.
Incoterms rules 2010 - sea and inland waterways - at Seller's costs - at Buyer's costs
Incoterms
Packaging
Loading
on the
collecting
vehicle
Inland
precarriage
Export
customs*
+ securityrelated
clearance
Loading on
board the
vessel
Sea carriage
Cargo
insurance
Unloading
from the
vessel at
the port of
arrival
Import
customs*
+ securityrelated
clearance +
duties
Ongoing
carriage
Unloading
from the
arriving
vehicle at
final destination
FAS... Free
AlongsideShip
FOB... Free On Board
B1
B1
B1
B or S2
B or S2
* Where applicable.
1. No obligation to take out a contract of insurance.
2. No obligation to unload, unless it is included in the contract of carriage or required by the buyer.
Incoterms