Delivery basis within the country. Transport features of the basis for the supply of goods

1. Introduction

2. Definition of the concept "Basic conditions for the supply of goods"

3 . Brief description of sections "Incoterms-2000"

4. Conclusion

5. List of used literature

Introduction.

Foreign economic activity is part of the economic activity of any company that arises when the latter enters the foreign market and involves it in international economic relations.

The effectiveness of foreign economic activity depends on the correct drafting of foreign trade contracts, the determination of prices, terms of delivery, calculation of customs duties, knowledge of the basics of international settlements and international transportation.

In various types of international contracts, especially in international sales contracts, a special place belongs to the basic terms of delivery.

The basic terms of delivery are called, firstly, because they are the base (basis) that determines the content of the foreign trade price, depending on the distribution of transport costs for the delivery of goods between the Seller and the Buyer (since the Seller's costs are included in the price of the goods), and, secondly , because they regulate a number of the most important, fundamental, basic issues related to the organization of the delivery of goods to their destination.

In connection with its second function, any delivery basis regulates three key "transport" issues, without which the delivery of goods to the destination cannot be carried out. It:

1. Distribution between the Seller and the Buyer of transport costs for the delivery of goods (that is, determining what costs and for how long the Seller bears, and which, starting from which moment, the Buyer).

2. The moment of transition from the Seller to the Buyer:

a) risks of damage, loss or accidental loss of cargo;

b) ownership of the goods.

3. The date of delivery of the goods (that is, the determination of the moment the Seller actually transfers the goods to the disposal of the Buyer or his representative - for example, a transport organization - and, therefore, the fulfillment or non-fulfillment by the first of its obligations in terms of delivery).

All over the world it is customary to determine the basic conditions according to the terms "Incoterms" developed by the International Chamber of Commerce.

The need for such a document was caused by the ambiguous interpretation of trade terms in different countries, which led to disagreements and disputes that had to be resolved through the courts. Therefore, the International Chamber of Commerce, based on a generalization of trade practices in different countries, unified these terms and issued in 1936 international rules for the interpretation of trade terms called Incoterms-1936.

This document was amended and supplemented in 1953, 1967, 1976 and 1980. Then a new edition of the Incoterms-1990 document appeared. It is currently valid in the 2000 edition - "Incoterms-2000"

Incoterms (English Incoterms - International Commercial Terms) is:

1) international trade terms;

2) a set of unified international rules for the interpretation of trade terms published by the International Chamber of Commerce (ICC) in Paris. It contains provisions governing such important issues in international trade as the distribution of costs between the parties, determining the moment when the risk of accidental loss or damage to goods passes from the seller to the buyer, assigning the obligation to conclude a contract of carriage and an insurance contract, the procedure for notification and proof of delivery, obtaining licenses, compliance other requirements and formalities.

Definition of the concept "Basic conditions for the supply of goods".

Basic terms of delivery - the terms of contracts for the international sale of goods. Regulate the rights and obligations of the seller and the buyer related to the delivery of goods: packaging, customs clearance, insurance, obtaining export and import permits, paying the costs of loading and unloading, transferring the goods to the buyer. They also contain information about the procedure for processing the relevant documents. The basic terms of delivery serve as the basis for determining the price of the goods and the moment the seller fulfills the obligation to transfer the goods to the buyer and, accordingly, the transfer from the seller to the buyer of the risk of accidental loss or damage to the goods.

In the practice of international trade, the most frequently repeated combinations of obligations of sellers and buyers were determined, which began to be regarded as international trade customs. This made it possible to unify part of the terms of contracts for the international sale of goods related to their delivery. The International Chamber of Commerce of Paris publishes collections containing a set of rules for the uniform interpretation of basic conditions (Incoterms), which have a wide practical application.

Brief description of sections "Incoterms-2000".

Incoterms-2000 contains an interpretation of 13 basic terms of delivery, arranged sequentially one after the other according to the principle of increasing costs and responsibility of the Seller for the delivery of goods, that is, from his lowest costs and obligations (term of delivery "ExWorks" - "from the factory") to expenses and obligations of the greatest, maximum (condition "DDR" - "delivery with payment of duties", that is, "delivery is fully paid"). In "Incoterms-2000" the terms of the basic delivery are grouped into four categories. As an indicator of each group, the first letter of the term that denotes this group is used: E; F; C and D.

Group E - departure, i.e. the seller places the goods at the disposal of the buyer at his enterprise;

Group F - the main freight is not paid, i.e. the seller places the goods at the disposal of the first carrier named by the buyer and chartered by him;

Group C - the main freight is paid, i.e. the seller concludes a contract of carriage and places the goods at the disposal of the carrier;

Group D - arrival, i.e. The seller concludes a contract of carriage and places the goods at the disposal of the buyer at the agreed place of destination, with or without payment of duty.

Consider a brief summary of each group.

Group E - departure:

1. From a factory (from a factory, from a mine, from a warehouse) (... at a named place)

EXW - Ex Works (... named place)

Under this basic condition, the seller is under no obligation to transport the goods. The seller fulfills his obligation to deliver when he places the goods at the disposal of the buyer at his premises (eg factory, plant, warehouse, etc.), at the named place and at the time specified in the contract. The seller is not responsible for loading the goods onto a vehicle provided by the buyer and for clearing the goods for export, unless the contract provides otherwise.

The buyer bears all costs and risks arising from the moment the goods are accepted at the named place from the seller's premises within the period stipulated in the contract, provided that the goods are duly individualized, i.e. is the subject of this agreement.

This condition provides for minimum obligations to be fulfilled by the seller. It shall not apply if the buyer is unable to comply directly or indirectly with the export formalities. In such cases, the condition "free with the carrier (... at a named place)" may apply.

The delivery of goods can be carried out both using various modes of transport in their combination, and any one type of land transport.

Group F - main carriage not paid:

2. Available from the carrier (... at a named place)

FCA - Free Carrier

The seller under this basic condition fulfills his obligation to deliver the goods when he places the goods cleared for export at the disposal of a carrier named by the buyer at a named place or point. If the exact point is not indicated by the buyer, the seller may choose the place of delivery within the specified territory where the carrier will take the goods into his possession. Usually, according to established practice, a point is chosen that is closest to the main international transport routes. This may be an internal point of the country of departure, a seaport, a carrier's cargo terminal. As documents confirming the transfer of goods to the carrier, the seller, according to this basic condition, must submit a bill of lading, waybill or carrier's receipt.

The buyer must indicate the destination in time and pay the freight charge.

Carrier shall mean any person who, under a contract of carriage concluded with a buyer, performs or ensures the performance of carriage by rail, road, sea, air, inland waterway transport or a combination of these modes of transport.

The carrier assumes responsibility for transportation. He himself concludes a contract of carriage with the owners of vehicles (a contract for road, rail, air, sea or mixed transportation) or the contract is concluded on his behalf. A forwarding company that assumes responsibility for transportation can also be considered a carrier.

If the buyer instructs the seller to deliver the goods to a person or forwarding company other than the carrier, the seller is deemed to have fulfilled his obligation to deliver the goods when they are in the possession of such person or company.

The term "transport terminal" means a railway terminal, a freight railway station, a container terminal or marshalling yard, a small trade terminal or a company.

The term "container" includes any equipment used to form consignments, i.e. all types of containers or platforms, trailers, rolling equipment and other devices for all modes of transport.

3. Free along the ship's side (... at the named port of shipment)

FAS - Free Alongside Ship (... named port of shipment)

Under this basic condition, the seller is obliged to deliver the goods at his own expense to the port of loading specified in the contract, at the place indicated by the buyer, within the agreed time and place the goods along the side of the vessel chartered by the buyer.

If, due to its size or deep draft, the ship is unable to load at the berth and the loading takes place in the roadstead, the seller is obliged at his own expense and risk to deliver the goods on lighters (self-propelled barges) or other auxiliary means to the ship's board and notify the buyer about this.

The buyer, under this condition, is obliged to timely charter the ship, inform the seller in advance of its name, time of arrival, loading conditions and bear all costs for the delivery of goods to the ship's board. The risk of accidental loss or damage to the goods passes from the seller to the buyer at the time of the actual delivery of the goods alongside the ship at the agreed port of loading at the agreed time.

The seller can provide an additional service to the buyer: reserve a place for transportation on a liner vessel. A liner ship serves liner shipping, which is a form of regular shipping that ensures the direction of transportation with stable passenger and cargo flows and provides for the organization of the movement of ships assigned to the line according to a schedule with payment according to the tariff.

The buyer in this case must reimburse the seller for the costs (in particular, for the execution of a bill of lading for the goods accepted for shipment).

The buyer is obliged to clear the goods for export. This condition shall not apply where the buyer is unable to comply directly or indirectly with the export formalities. At the same time, one should not forget that these obligations are assigned to the buyer if the participants in the foreign economic transaction are guided by the basic conditions of Incoterms - 90. In the case of Incoterms - 2000, the seller must clear the goods for export.

The FAS term can only be applied to maritime or inland waterways.

Providing for the distribution between the seller and the buyer of responsibilities for the promotion of goods, the execution of relevant documents and payment of transportation costs, determining the moment of transfer of ownership from the seller to the buyer, the risk of accidental damage or loss of goods, as well as the date of delivery.

Big legal dictionary. - M.: Infra-M. A. Ya. Sukharev, V. E. Krutskikh, A. Ya. Sukharev. 2003 .

See what "SUPPLY BASIS" is in other dictionaries:

The condition of a foreign trade transaction that distributes between the seller and the buyer the obligations to draw up transaction documents and pay transportation costs, which determines the moment of transfer of ownership of the goods from the seller to the buyer, ... ... Glossary of business terms

Conditions of a foreign trade transaction regarding the distribution of obligations between the seller and the buyer regarding the execution of documents, the distribution of costs, the fulfillment of delivery dates, etc. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B .. ... ... Economic dictionary

DELIVERY BASIS- the conditions of a foreign trade transaction regarding the distribution of responsibilities between the seller and the buyer regarding the execution of documents, the distribution of costs, the fulfillment of delivery dates, determining the moment of transfer from the seller to the buyer of the right ... Legal Encyclopedia

Conditions of a foreign trade transaction relating to the distribution of responsibilities between the seller and the buyer regarding the execution of documents, the distribution of costs, the fulfillment of delivery dates, determining the moment of transfer from the seller to the buyer of the right ...

delivery basis- a condition of a foreign trade transaction that provides for the distribution between the seller and the buyer of obligations to promote the goods, the execution of relevant documents and the payment of transportation costs, the determination of the moment of transition from the seller to ... ... Big Law Dictionary

DELIVERY BASIS- a condition of a foreign trade transaction, which provides for the distribution between the seller and the buyer of responsibilities for the promotion of goods, the execution of relevant documents and payment of transportation costs, determining the moment of transition from the seller to ... ... Big Economic Dictionary

delivery basis- conditions of a foreign trade transaction regarding the distribution of responsibilities between the seller and the buyer regarding the execution of documents, the distribution of costs, the fulfillment of delivery dates, etc ... Dictionary of economic terms

- (see DELIVERY BASIS) ... Encyclopedic Dictionary of Economics and Law

- (Greek basis) an allowance to the exchange quotation or a discount from it, which is the subject of bargaining. It depends on the type and quality of the goods, delivery terms, payments and other factors. An increasing basis is indicated in points up from the stock quote, ... ... Economic dictionary

From Greek. ba sis A. Basis, foundation, base. B. A premium or discount to a stock quote. Is the subject of bargaining, depends on the quality of the goods, delivery terms, payment terms and other factors. B. is increasing and decreasing. Dictionary … Glossary of business terms

When concluding a sales contract, the parties, along with other conditions, must agree on and fix the basis for the delivery of goods. Delivery basis installs: the obligations of the Seller to deliver the goods; the moment of transfer of risks of damage and loss of goods from the Seller to the Buyer; distribution of costs for transportation, transshipment, insurance and customs clearance of goods between the Seller and the Buyer. Distinguish between shipping contracts and delivery contracts. In the first case, the Seller delivers the goods to the Buyer at the agreed point (or port) of the country of departure. In the second case, the Seller delivers the goods to the Buyer at the agreed port or point in the country of destination. Until that moment, he bears the risk of damage or loss of goods. Shipment contracts, as a rule, are in the interests of both parties to the transaction. They allow the seller to receive the contract price of the goods long before it is delivered to the port (point) destination. The buyer acquires the right to perform financial transactions with the goods (sell, pledge) from the moment of receipt of the document of title; this is especially important if the Buyer is not a consumer, but a trading company. In order to systematize all possible forms of the base for the supply of goods and unify the obligations of the parties in each option, the International Chamber of Commerce and Industry in 1936 developed model rules that were summarized in a special document - Incoterms-1936. For ease of use, each variant of the product delivery base has been assigned a special code. It consists of the initial letters of English words that define the obligations of the Seller for the delivery of the goods, and therefore the costs and risks thatincluded in the price of the item. As international trade developed, the necessary additions and changes were made to the Incoterms rules - in 1953, 1967, 1976, 1980, 1990 and 2000.

Incoterms-90 rules are developed taking into account the following features of modern foreign trade: Development of container multimodal transportation. In this regard, new variants of the supply base have been introduced. At the same time, the previously used private forms FOR / FOT (free on rail / free on track) and FOB airport were excluded from the general system. The use of ships of mixed "river-sea" navigation for sea transportation. Therefore, in the relevant forms of the basis for the delivery of the goods, it is indicated that the Seller is obliged to conclude a contract for the carriage of the goods to the named port of destination on a sea vessel or a suitable inland waterway vessel. Introduction of electronic information transmission systems. With this in mind, it is envisaged that instead of the usual shipping and transport documents, the seller may send the equivalent e-mail to the buyer. All options for the supply of goods offered in Incoterms-90 are divided into four groups: Group E includes only one ex works (EXW) version, from the factory. According to this delivery base, the Seller is obliged to transfer the goods to the Buyer in its warehouse, completely ready for transportation, but without paying customs duties and fees. The risk of damage and loss of the goods passes from the Seller to the Buyer from the moment the goods are placed at his disposal; Group F includes three main delivery bases: FCA - free carrier (named point), i.e. free from the carrier at the specified point of the country of departure. The Seller is obliged to load the goods on a vehicle provided by the Buyer - in its warehouse, or deliver it to the carrier's terminal. The risks of damage to or loss of the goods are transferred from the Seller to the Buyer from the moment when the goods are loaded onto the vehicle provided by the Buyer or delivered to the carrier's terminal. FAS - free alongside ship (named port of shipment) - freely along the side of the vessel provided by the buyer at the specified port of loading. The seller is obliged at his own expense to deliver the goods to the berth along the side of the vessel, within the limits of the coastal (ship) cargo facilities. The risks of damage and loss of cargo are transferred from the Seller to the Buyer at the time of delivery of the goods to the berth along board of the ship. FOB - free on board (named port of shipment) - freely on board the ship provided by the Buyer at the agreed port of loading. The seller is obliged at his own expense to deliver the goods to the port and load them on board the ship. The risks of damage and loss of cargo are transferred from the Seller to the Buyer from the moment the goods cross the ship's railings. Delivery basis FOB has two varieties. FOB and trimmed (stowed) - in this case, the Seller is obliged not only to load the goods onto the vessel, but also to pay for the trimming (stowage) of the cargo. FOB liner terms - when shipping cargo on liner terms, the shipowner organizes and pays for cargo handling at the ports of loading and unloading. The corresponding costs are included in the freight rate, 26 paid by the Buyer. Therefore, the obligation of the Seller is only to deliver the goods to the warehouse of the port of departure. In general, all variants of the base for the delivery of goods that are included in group P provide that the Seller must load the goods onto a vehicle (vessel, wagon, car) or deliver them to the carrier's warehouse (berth of the port of loading). The vehicle for long-distance transportation is provided and paid by the Buyer. Group C includes four main types of supply base: CFR - cost and freight (named port of destination). The price of the goods includes the cost of the goods themselves and freight to the agreed port of destination. The seller is obliged to deliver the goods to the port, load them on board a vessel chartered by him for this purpose and pay the freight. CIF - cost, insurance and freight (named port of destination). The price of the goods includes the cost of the goods themselves, their insurance for the time of transportation between the ports indicated in the bill of lading, and freight. The Seller must deliver the goods to the port of departure, charter the vessel, load the goods onto the vessel, insure the goods for the duration of transportation in favor of the Buyer and pay the freight to the port of destination. The risks of damage and loss of cargo under CFR and CIF transactions are transferred from the Seller to the Buyer at the moment the cargo passes the railings (handrails) of the vessel at the port of loading. A variation of these transactions is the basis for the supply of goods on the terms of CFR (CIF) liner terms. As already noted, when transporting on a liner basis, the shipowner organizes, pays and includes in the freight rate the cost of loading and unloading cargo. Therefore, with the basis of the delivery of goods CFR (CIF) liner terms, the Seller must pay in the freight rate not only the transportation of goods to the port of destination, but also its unloading at this port to the warehouse. CPT - carriage paid to (named point destination), i.e. carriage paid to a specified point in the country of Destination. Unlike transactions based on CFR, the Seller pays not only for sea freight, but also for the delivery of goods through the territory of the country of destination to the agreed point. CIP - carriage, insurance paid (to named point), i.e. the carriage and insurance of the goods are paid to the agreed point in the country of destination. Unlike Delivery basis CIF The Seller pays not only sea freight and cargo insurance for the period of its sea transportation (or river-sea transportation), but also the delivery of cargo to the destination by inland modes of transport and cargo insurance for the period of such transportation. The risks of damage and loss of cargo under CPT and CIP transactions are transferred from the Seller to the Buyer from the moment the goods are transferred by the Seller to the first carrier. The delivery of the goods under these conditions (CPT or CIP) may also provide that the Seller at the agreed destination is obliged unload the goods to the warehouse, if it is stipulated by the contract. Group D consists of five variants of the supply base. DAF - delivered at Frontier (named terminal): delivery to the border of the Exporter's country. The risks of damage and loss of the goods pass from the Seller to the Buyer from the moment the goods are handed over by the Seller at the specified place of delivery at the border. Unless otherwise provided by the contract, the reloading (or changing of wheel sets) at the border is carried out at the expense of the Buyer. DES - delivered ex ship (named port of destination): delivery from a ship at the port of destination. The seller pays for the delivery of the goods to the port, their loading onto the ship and sea transportation; bears the risks of loss and damage to the goods until they are placed at the disposal of the Buyer on board the vessel at the port of destination. Delivery basis DEQ - delivered ex Quay (named port of destination): delivery from a quay in destination port. Unlike the DES base, the Seller's obligations include not only delivering the goods to the port of destination, but also unloading them at this port to the berth. During this entire period, the Seller bears the risks of damage and loss of the cargo, import duties and fees, unless otherwise specifically agreed in the contract, are paid by the Seller. DDU - delivered (named point) duty unpaid: delivery to a terminal in the Importer's country, duty not paid. The seller pays all costs for the delivery of the goods to the agreed terminal, except for customs duties. The risks of damage and loss of the cargo are transferred from the Seller to the Buyer at the moment the cargo is placed at his disposal at the agreed terminal. DDP - delivered (named point) duty paid: The only difference from Delivery basis DDU is that the customs duties and fees in the country of destination are paid by the Seller. In general, the above options for the supply base of goods and their modifications cover all possible options for distribution between The Seller and the Buyer are responsible for organizing the delivery of the goods, the costs and risks associated with this delivery: from the transfer of the goods to the Buyer at the Seller's warehouse (EXM) to the delivery of the goods by the Seller to the Buyer's warehouse - with the Seller attributing all costs and risks associated with such transportation. Insurance of goods during transportation. In most delivery options, it is understood that each of the parties (Seller and Buyer) insures the goods for that part of the transportation when it bears the risks of damage and loss. However, there are two exceptions - Delivery bases CIF and CIP. In these cases, the Seller is obliged to insure the goods in favor of the Buyer, who bears the risks of damage and loss of the goods from the moment the cargo passes the ship's railings (CIF) or from the moment it is loaded onto a vehicle (CIP). Incoterms-90 defines in detail the obligations of the Seller and the Buyer regarding the delivery of goods. These responsibilities are grouped.

To unify the rights and obligations of the parties to a foreign trade contract, special basic conditions have been developed. We will analyze what these conditions are, as well as how they affect the size of the customs value of goods and the organization of accounting for settlements with foreign suppliers, in the article.

What is a "delivery basis"

As a result of the work carried out to unify the basic terms of supply based on international trade practice and customs, the International Chamber of Commerce issued Rules for the interpretation of international trade terms 2010.

When concluding a foreign trade contract, it is of key importance basic terms of delivery. It is they who influence the formation of the composition of the organization's expenses, and, accordingly, the financial result of export-import operations.

Delivery basis- these are special conditions that determine the obligations of the parties to a foreign trade transaction to deliver goods from the seller to the buyer and establish the moment when the risks of accidental loss or damage to the goods pass from the supplier to the buyer, as well as the moment the exporter or importer fulfills the obligations to supply the goods. Basic conditions establish the basis of the contract price.

In addition, the basic terms of supply affect the structure of costs included in the customs value of goods, together with the applicable forms of payment specified in the foreign trade contract, affect the organization of accounting for settlements with foreign suppliers.

Application of Incoterms 2010

The advantage of "Incoterms 2010" is that the parties to the transaction there is no need to separately prescribe in the contract a complete list of their rights and obligations under the contract. The fact is that a unified interpretation of the terms makes it possible to reach such an understanding in which the parties to a foreign trade agreement will not have disagreements regarding its terms.

The norms of "Incoterms 2010" are advisory nature and are subject to agreement between the parties. If in the contract, when determining the basic terms of delivery, a reference is made to a specific Incoterms 2010, then they acquire legal force and compliance with the conditions included in the contract becomes mandatory for the parties.

At the same time, if the contract refers to the basis of delivery according to Incoterms 2010, and some clauses of the contract do not correspond to the terms of delivery used by Incoterms 2010, then the provisions of the contract are applied, not Incoterms 2010. In this case, it is considered that the parties to the transaction have stipulated such exemptions from Incoterms 2010 in the interpretation of certain terms of delivery.

The scope of "Incoterms 2010" extends to the rights and obligations of the parties under the contract of sale regarding the supply of goods. Basically, the basis determines the obligations, cost and risks arising from the delivery of goods from the seller to the buyer, indicate how the obligations of the parties are distributed for transportation and insurance, ensuring appropriate packaging of the goods, performing loading and unloading operations, establishing the moment of transfer of the risk of accidental loss or damage to the goods ; on obtaining export and import licenses, performing customs formalities for the export and import of goods; the procedure for notifying the buyer of the delivery of goods and providing him with the necessary transport documents.

In "Incoterms 2010" highlighted four groups of types of contracts. This classification is based on the following principles:

1. determination of the obligations of the parties in relation to the transportation of the delivered goods;
2. increase in seller's responsibilities.

The table shows what the terms of the basic terms of delivery mean and which type of term should be used for a particular mode of transport.

Classification of trade terms "Incoterms 2010"

In a foreign economic transaction, the basic terms of delivery of Incoterms 2010 indicate the terms of delivery of goods and determine the obligations of the parties related to the transportation, insurance and customs clearance of goods.

Depending on the basis of delivery, the contract price may include the cost of transporting goods, handling costs, insurance, duties and other fees.

Therefore, when setting prices, executing the contract and determining the costs incurred by the exporter and which are recognized as economically justified for the purposes of profit taxation, it is necessary to take into account the obligations incumbent on the supplier, based on the terms of delivery agreed by the parties specified in the contract.

For example, when concluding a contract on the terms of "Free Carrier" (... named place) " (FCA) the price of the goods includes the cost of the goods, the cost of customs clearance of the goods, the cost of loading the goods onto the vehicle. It is considered that the seller has fulfilled his obligations towards the buyer if he has drawn up a cargo customs declaration, “cleared” the cargo and handed it over to the carrier organization or the buyer, who independently delivers the cargo to his warehouse or other destination.

For the buyer, the most effective is DDP basis. The seller, under the terms of delivery of DDP, fulfills the maximum obligations - bears the costs and risks of delivery, customs clearance and payment of customs duties, taxes and fees (when exporting, importing and transiting through third countries). On this basis, the buyer must, at the request of the seller, at his expense and risk, fully cooperate in obtaining any import license or other official authorization required for the importation of the goods.

Under the basic terms of delivery CIP more responsibility falls on the supplier. It is he who is obliged to provide the goods to the carrier named by him, carry out cargo insurance, and also carry out customs clearance of the goods for export. The buyer can conclude an insurance contract with more coverage. The buyer is responsible for all costs of customs formalities payable upon import of the goods. The costs of customs clearance and payment of customs duties, taxes and fees in transit through third countries may be borne by both the buyer and the seller, depending on the terms of the contract.

When applying "delivery of goods by sea or river" for the seller, the most acceptable sale of goods on the terms FOB and CIF. In both cases, the seller assumes no risk of accidental loss or damage to the goods from the moment the goods are loaded onto the ship and the bill of lading is received at the port of departure. The seller receives payment immediately after the delivery of the goods and presentation of the relevant documents to the bank, that is, long before the buyer receives the goods sent to him.

Thus, on the basis of the basic conditions of "Incoterms 2010" specified in the foreign trade contract, they calculate contract (export) price of goods, determine the obligations of the seller and the buyer for the presentation and payment of commercial documents, distribute between the parties the risk of loss or damage to the goods.

In "Incoterms 2010" there are no provisions about the moment of transfer of ownership of the goods. This provision must be specifically provided for in a foreign trade contract. Otherwise, this issue will be decided on the basis of the rules of the applicable law.

The basic conditions set the moment when the risk of accidental loss or damage to the goods passes from the seller to the buyer. The risk of loss or damage to the goods, as well as the obligation to pay the corresponding costs, pass from the seller to the buyer from the moment the seller fulfills the obligation to deliver the goods.

It is better to specify in the contract that the transfer of ownership of the exported goods takes place at the time of transfer of the goods to the carrier, that is, at the time of delivery under this basic condition.

In international trade, there are a number of rules that govern the relationship between the buyer and the seller regarding the transfer of goods by the seller to the property of the buyer.

When transporting goods to the buyer from the seller, there are significant costs that are included in the final cost of the goods.

Transportation of goods is also accompanied by the risk of damage to the goods or accidental loss. Therefore, when allocating the costs of transporting goods, it is necessary to take into account the moment of transfer of the risk of damage to the goods or accidental loss from the seller to the buyer. Therefore, the parties to the contract are faced with the task of most fully and clearly formulating and distributing responsibilities in relation to the delivery of goods.

Basic terms of delivery

Based on what delivery costs are included in the cost of the goods, a price basis is formed, hence the name of the terms of delivery - basic.

The basic terms of delivery were formed on the basis of the practice of international trade. For the first time, the International Chamber of Commerce issued the "International Rules for the Interpretation of Trade Terms" - International Commercial Terms(Incoterms - Incoterms).

In the future, this document was transformed and improved. It was amended, supplemented, which were due to changes and features in specific periods in international trade practice.

Incoterms is not legally binding. If the contract does not provide for the application of the Incoterms rules, then the parties may agree on other terms of delivery, which must be reflected in the contract.

Basic terms of delivery Incoterms 2010

To date, the basic terms of delivery as amended in 2010 - Incoterms 2010, which contain 11 terms, are applied. Each of these terms clearly defines the obligations of the buyer and seller, which are associated with the delivery of goods.

Table 1 - Incolentis 2010 Terms

All terms are divided into four groups:

• "E" (EXW),
• "F" (ECA, FAS and FOB),
• "C" (CFR, CIF, CPT and C IP),
• "D" (DAT, DAP and DDP).

Group "E" terms

This group covers all existing modes of transport. In addition, situations where more than one mode of transport is used during transportation are also covered.

Term EXW- describes the situation in which the seller is deemed to have fulfilled his obligation to deliver when he places the goods at the disposal of the buyer at his establishment or at another named place (for example: plant, factory, warehouse, etc.). The seller does not carry out loading operations on the vehicle, in addition, the customs clearance of goods for export is also the responsibility of the buyer. That is, the seller has minimal obligations, and the buyer must bear the bulk of the costs and all risks associated with the transportation of goods from the seller to the destination. At the same time, with the consent of the parties, a situation is possible in which the seller can assume the responsibility for loading the products, but this moment should be clearly stated in the supplementary agreement to the sales contract. In Russian, for this term there is such a thing as self-pickup.

Group "F" terms

This group describes a situation in which the seller must place the goods at the disposal of a carrier chosen by the buyer. At the same time, the seller does not pay for the main type of transportation.

Term FCA (Free carrier)- describes the situation in which the seller delivers the customs-cleared goods by the carrier specified by the buyer to the destination agreed in the contract. It should be noted that the choice of the place of destination affects the obligation to carry out loading and unloading operations at the specified place. If the delivery is made from the seller's premises, then the seller is responsible for the shipment. In a situation where delivery is made to another agreed destination, the seller is not responsible for the shipment of the goods. At the same time, the destination of delivery of products is described in the contract as accurately and in detail as possible. This group covers all existing modes of transport. In addition, situations where more than one mode of transport is used during transportation are also covered. The type of transport is determined by the buyer, while it is the buyer who concludes the supply contracts and monitors the entire chain of cargo delivery.

Term FAS (Free alongside ship)- this term is used exclusively for maritime and inland waterway transport. This term describes the situation in which the seller makes a delivery with the goods placed along the side of the ship, on the quay or on lighters at the named port of shipment. The risk of loss or damage to the goods passes when the goods are placed along the side of the vessel and from that moment the buyer bears all costs. That is, from now on, all risks and operating costs are borne by the buyer.

Term FOB (Free on board)- this term describes the situation in which the seller fulfills his obligation to ship when the goods have passed the ship's rail at the named port of shipment. After that, all costs and risks of product loss are borne by the buyer. Under this scheme, the seller is responsible for customs clearance of goods for export. This term can only be used when goods are transported by sea or inland waterways. If the interested parties do not plan to deliver the goods across the ship's rail, the FCA term must be used.

Group "C" terms

This group describes the conditions of delivery under which the seller undertakes to conclude a contract of carriage, but he is not responsible for damage to the goods or accidental loss during transportation, and does not bear any other additional costs after loading the goods.

Term CFR (Cost and Freight)- as soon as the goods pass the ship's rail at the port of shipment, the seller's function of delivering the products is considered fulfilled. Once the goods are on board the ship, all risks and costs are transferred to the buyer. In this case, the seller concludes all the necessary contracts for the implementation of the freight, and also assumes all the necessary costs for the delivery of the goods.

Term CIF (Cost, insurance, freight)- in this term, the seller also undertakes to deliver the goods on board the ship. All risks of damage and loss of cargo are similar to the buyer after the goods are on board. In this case, all freight costs are paid by the seller. The buyer should note that under the terms of the CIF term, the seller is required to provide insurance with only the minimum possible level of coverage. If it is necessary to increase the level of insurance coverage, all actions and costs are already assigned to the buyer.

Term CPT (Carriage paid to...)- in this situation, the seller assumes all shipping costs and is obliged to transfer the goods to the destination agreed with the buyer. Export customs clearance is solely the responsibility of the seller.

Term CIP (Carriage, insurance paid to...)- the seller, at the agreed place, delivers the products to a carrier (specified by the buyer). In this case, the seller enters into contracts and bears the costs associated with the transportation of goods to the destination. The seller also concludes insurance contracts for the period of cargo transportation on his own behalf, but the beneficiary in this contract is the buyer. The amount of coverage for the cargo is set to the minimum.

Group "D" terms

Group "D" describes the conditions of delivery under which the seller pays all costs and assumes all risks until the goods are delivered to the country of destination.

Term DAT (Delivered at terminal)- the seller's obligations are considered fulfilled from the moment the products are transferred to the buyer at the terminal specified in the contract at the port of destination. In this case, the cargo can be delivered by any type of transport (aircraft, ship, train, car or pipeline). "Terminal" means any location such as a wharf, warehouse, container yard or road, rail or air cargo terminal. Export customs clearance is the responsibility of the seller.

Term DAP (Delivered at point)- the seller delivers when the goods are placed at the disposal of the buyer on an arriving vehicle, ready for unloading, at the agreed destination. The seller bears all risks associated with the delivery of the goods to the destination. The seller's obligations are considered fulfilled when the goods are handed over to the buyer at any place agreed with the seller in the country of destination. This term recommends that the seller be responsible for customs clearance of goods, but does not require.

Term DDP (Delivered duty paid)- in this case, the goods are transferred by the seller to the buyer at the terminal in the port of the country of destination or at the place agreed with the seller (country of destination). In this case, the seller independently conducts customs clearance of the goods for import and pays all customs duties. The seller bears all costs and risks associated with the delivery of the goods to the point of delivery, and is obliged to carry out customs clearance of the goods.

When applying the terms of group "D", the seller is responsible for the arrival of the goods at the agreed port of destination or point and bears the costs of delivery of the goods and all kinds of risks.

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