[{"data":1,"prerenderedAt":261},["ShallowReactive",2],{"news-industry-incoterms-in-bonded-business-2023-zh":3},{"status":4,"page":5,"source":252,"queryTrace":253},"ok",{"id":6,"title":7,"_id":8,"author":8,"body":9,"category":236,"cover":89,"date":237,"description":238,"excerpt":8,"extension":239,"featured":240,"image":8,"meta":241,"navigation":243,"path":244,"seo":245,"stem":246,"tags":247,"__hash__":251},"content_zh\u002Fnews\u002Findustry\u002Fincoterms-in-bonded-business-2023.md","国际贸易术语解析以及在保税领域的应用",null,{"type":10,"value":11,"toc":229},"minimark",[12,16,19,24,27,32,61,65,79,83,90,93,97,165,169,172,178,184,187,193,197],[13,14,15],"p",{},"国际贸易术语（Incoterms）是国际公认的通行准则，为买卖双方货物运输合约的制定和履行提供指导，着重界定了买卖双方货物交接方面的责任、费用（价格构成）以及风险承担。简化交易手续，利于双方比价并加强成本核算，防止和解决贸易争端。",[13,17,18],{},"国际商会（ICC）于 1936 年首次发表《国际贸易术语解释通则》，自 1990 年起 ICC 决定每十年更新一次，先后于 2000 年、2010 年和 2020 年做出过修订，最新版本为 Incoterms 2020。",[20,21,23],"h3",{"id":22},"第一部分-国际贸易术语incoterms-2020的分类及解析","第一部分 国际贸易术语（Incoterms 2020）的分类及解析",[13,25,26],{},"本次 Incoterms 更新算是一次小改版，条款总数依然是 11 项。下面将从首字母、运输方式、风险责任转移点等维度对这 11 个贸易术语进行分类讲述。",[28,29,31],"h4",{"id":30},"_1-按首字母分类","1. 按首字母分类",[33,34,35,43,49,55],"ul",{},[36,37,38,42],"li",{},[39,40,41],"strong",{},"E 组","（1 个）：EXW",[36,44,45,48],{},[39,46,47],{},"C 组","（4 个）：CFR、CIF、CPT、CIP",[36,50,51,54],{},[39,52,53],{},"F 组","（3 个）：FCA、FAS、FOB",[36,56,57,60],{},[39,58,59],{},"D 组","（3 个）：DPU、DDP、DAP（其中 DPU 是在 2020 通则中由 DAT 调整而来）",[28,62,64],{"id":63},"_2-按运输方式分类","2. 按运输方式分类",[33,66,67,73],{},[36,68,69,72],{},[39,70,71],{},"适用于海运或水运","：CIF、CFR、FOB、FAS",[36,74,75,78],{},[39,76,77],{},"全能术语","：EXW、FCA、CPT、CIP、DAP、DPU、DDP",[28,80,82],{"id":81},"_3-按风险责任转移点分类","3. 按风险责任转移点分类",[13,84,85],{},[86,87],"img",{"alt":88,"src":89},"贸易术语风险转移点","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage1.jpg",[13,91,92],{},"上图术语从上往下，卖方承担的责任义务逐渐增加。EXW 下卖方责任最小，DDP 下买方责任最小。风险转移点都在交货时，区别在于：D 组术语风险在目的地转移，卖方承担途中风险；其余术语风险在装运地转移。",[28,94,96],{"id":95},"_4-各术语解释及要点","4. 各术语解释及要点",[33,98,99,105,111,117,123,129,135,141,147,153,159],{},[36,100,101,104],{},[39,102,103],{},"EXW (Ex Works)","：工厂交货。卖方在其所在地将货物交给买方处置即完成交货，不办理出口清关。",[36,106,107,110],{},[39,108,109],{},"FAS (Free Alongside Ship)","：船边交货。卖方在指定装运港将货物交到船边即完成交货。",[36,112,113,116],{},[39,114,115],{},"FCA (Free Carrier)","：货交承运人。卖方在指定地点将货物交给买方指定的承运人，并办理出口清关。",[36,118,119,122],{},[39,120,121],{},"CPT (Carriage Paid To)","：运费付至目的地。卖方向承运人交货，并支付运费。买方承担交货后的一切风险。",[36,124,125,128],{},[39,126,127],{},"CIP (Carriage and Insurance Paid To)","：运费和保险费付至目的地。卖方支付运费和保费，买方承担交货后的风险。",[36,130,131,134],{},[39,132,133],{},"FOB (Free on Board)","：船上交货。风险在装运港货物越过船舷时转移。",[36,136,137,140],{},[39,138,139],{},"CFR (Cost and Freight)","：成本加运费。卖方支付运费，风险在装运港转移。仅适用于海运或内河运输。",[36,142,143,146],{},[39,144,145],{},"CIF (Cost, Insurance & Freight)","：成本、保险费加运费。卖方支付运费和保费，风险在装运港转移。",[36,148,149,152],{},[39,150,151],{},"DPU (Delivered at Place Unloaded)","：卸货地交货。卖方在指定目的地卸下货物并交予买方。",[36,154,155,158],{},[39,156,157],{},"DAP (Delivered at Place)","：目的地交货。卖方在目的地交货，不负责卸货和进口清关。",[36,160,161,164],{},[39,162,163],{},"DDP (Delivered Duty Paid)","：完税后交货。卖方负责进口清关并将货物送至目的地。",[20,166,168],{"id":167},"第二部分-国际贸易术语在保税领域的应用","第二部分 国际贸易术语在保税领域的应用",[13,170,171],{},"一般贸易和保税的根本区别在于：一般贸易是一种贸易制度，而“保税”是一种海关制度。进入保税区域内的货物不涉及关税及进口环节的增值税、消费税。",[13,173,174],{},[86,175],{"alt":176,"src":177},"保税业务贸易路径 1","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage2.webp",[13,179,180],{},[86,181],{"alt":182,"src":183},"保税业务贸易路径 2","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage3.png",[13,185,186],{},"在进出境、进出口通关时，海关申报要求根据实际成交条款，在规定的成交方式代码（CIF\u002FC&F\u002FFOB\u002FC&I 和 EXW）中选择。不在系统中的成交方式，需在报关单“运费”“杂费”“保费”栏做相关申报。",[13,188,189],{},[86,190],{"alt":191,"src":192},"海关单一窗口成交方式申报","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage4.png",[28,194,196],{"id":195},"报关单填报示例","报关单填报示例：",[198,199,200,209,219],"ol",{},[36,201,202,204,205],{},[39,203,145],{},"\n如果价格已包含所有应税运费，“运费”栏无需填报。如有未包含的附加费（如低硫附加费等），应填报在“杂费”栏。\n",[86,206],{"alt":207,"src":208},"CIF 申报示例","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage5.png",[36,210,211,214,215],{},[39,212,213],{},"CFR\u002FCPT (Cost and Freight\u002FCarriage Paid To)","\n如果价格已包含所有应税运费，“运费”栏无需填报。未包含部分填报在“杂费”栏。\n",[86,216],{"alt":217,"src":218},"CFR\u002FCPT 申报示例","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage6.png",[36,220,221,224,225],{},[39,222,223],{},"FOB\u002FFCA\u002FFAS (Free on Board\u002FFree Carrier\u002FFree Alongside Ship)","\n由于价格不含运费，需在“运费”栏填报运抵我国境内的运输费用，相关杂费填报在“杂费”栏。\n",[86,226],{"alt":227,"src":228},"FOB\u002FFCA\u002FFAS 申报示例","\u002Fimages-optimized\u002Fnews\u002Fincoterms-in-bonded-business-2023\u002Fimage7.png",{"title":230,"searchDepth":231,"depth":231,"links":232},"",2,[233,235],{"id":22,"depth":234,"text":23},3,{"id":167,"depth":234,"text":168},"industry","2023-07-05","深入解析国际贸易术语（Incoterms 2020）的分类及各术语要点，并详细探讨国际贸易术语在保税物流领域及海关申报中的实际应用。","md",false,{"slug":242},"incoterms-in-bonded-business-2023",true,"\u002Fnews\u002Findustry\u002Fincoterms-in-bonded-business-2023",{"title":7,"description":238},"news\u002Findustry\u002Fincoterms-in-bonded-business-2023",[248,249,250],"国际贸易术语","Incoterms","保税物流","k17bXrrA0gMBqxwKwU3zkKnMAMayBEmvsA49gR_b2kE","content_zh",[254,258],{"step":255,"collection":252,"condition":256,"matched":240,"elapsedMs":257},1,"stem = 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