加拿大外贸
凡事有先后，惯例也不例外 !Incoterms 2020 11个术语编排顺序遵照卖方承担费用及风险从小到大排列，按照适用的运输方式分两大类：适用于各种运输方式的7种，适用于海运及内路水运的4种，
适用于任一或多种运输方式的规则(EXW/FCA/CPT/CIP/DAP/DPU/DDP)
适用于海运和内河水运的规则 （FAS/FOB/CFR/CIF） RULES FOR SEA AND INLAND WATER WAY
EXW Ex Works工厂交货
适用于任何运输方式，经常是汽车提货，飞机/火车/轮船装货少见。
按照Incoterms 2020解读，卖方仅负责在约定时间和地点（如卖方营业场地、工厂或仓库等）交货，买方则承担从卖方收货直至送达其目的地的全部义务和风险，其中包括运输、保险、清关等。
交货地：交货地可以是卖方的住所（工厂或者仓库），也可以是约定的其他地方（that named place may or may not be the seller’s premises）。
装卸货：卖方不负责装货/出口报关.
对于卖方而言操作简单，无需报关和卸货，风险最小，但无法享受出口退税.
协助事项：
采用EXW交货，卖方的义务最低。但在涉及运输安全及投保信息协助时，卖方有向买方提供（Where applicable, the seller must assist the buyer, at the buyer’s request, risk and cost in obtaining any documents and/or information related to all export/transit/import ，clearance formalities required by the countries of export/transit/import, such as:``export/transit/import licence;``security clearance for export/transit/import;``pre-shipment inspection; and``any other official authorisation.）。
温馨提示：
1. 没有装货的义务，若希望卖方提供装货，FCA更合适：
2. 没有办理出口通关的义务。若买方无法直接或者间接办理出口清关手续，不建议使用该术语。
EXW可以做信用证结算吗 ？
RE： 贸易术语和LC条款无直接关联关系。
只要交单及单据要求符合信用证，付款还是有保障的。
在EXW工厂交货条件下，卖方只负责在工厂指定地点把货物置于买方运输工具下，就完成交货。至于何时装运报关，与卖方无关。因运输由买方安排，一是运输单据的内容由买方决定，运输单据能否做到单证相符的主动权亦在买方手中；二是买方作为安排运输的托运人，对运输单据下货物享有所有权和处置权，卖方就算持有运输单据未必能够对货物拥有相应权利。
在EXW（工厂交货）项下，信用证应该要求什么单据用以证明卖方已履行其交货义务，将货物交给买方处置？无论是提交卖方签发的单据（有利于卖方），还是提交买方加签（countersigned）的接受或者交接证书（有利于买方），都是考验交易双方谈判能力。
捷克ICC专家Pavel Andrle 曾有文章提供如下做法：
折中的选项是由第三方签发的检验证，确认货物在约定地点于约定时间内交买方处置。
出口送样：
选择EXW还是FOB成本差异很大的，不要因为货值小而忽视。
EXW卖方轻松，无需装货，无需报关，不能退税；
FOB走散货，内陆运输费及港杂费清单到位，激情夏日能让卖方瞬间清醒。
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FCA Free Carrier 货交承运人
适用于公路/铁路/航空/海运等各种运输方式；
国内贸易及国际贸易都可以选用；
FCA下交货方式有两种：
一种是在卖方的住所Premises, 只要将货物装上买方安排的运输工具就算完成交货（when the named place is the seller’s premises,the goods are delivered ìì when they are loaded on the means of transport arranged
by the buyer.），风险从此刻转移给了买方。
一种是在其他指定地点，卖方将货物运输至指定地点，把货物交给买方指定的承运人或其他人，并做好卸货准备（ready for unloading from that seller’s means of transport ），就算完成交货了。
温馨提示：由于风险在交货地点转移给买方，特建议双方尽可能清楚表明指定交货地的交货点。当约定地点不明确时，卖方可选择对他最有利的位置交货，此时对买方就可能不利了。
If the precise point of delivery is not identified by naming it in the contract, then the parties are taken to have left it to the seller to select the point “that best suits its purpose”.
报关事项：
如适用，FCA要求卖方办理货物出口报关手续，卖方无义务办理进口清关，支付任何进口税或者办理任何进口海关手续。
国内贸易中，使用FCA不存在出口报关的事情， So easy !
2. 国际贸易中，使用FCA要求卖方需要办理出口报关手续（包括取得出口许可证）及承担相应费用。还需提供买方进口清关所需的信息/文件等。
FCA requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import or for transit through third countries, to pay any import duty or to carry out any import customs formalities.
FCA与装船提单On-board Notation:
在运用FCA条款下，海运途中的货物可能是已售出的，而卖方或者买方（有可能是信用证所在地的银行）可能需要带装船批注的提单。但是，根据incoterms 2010 FCA规则，交货是在货物装船之前完成的。卖方不可能从承运人处获得装船提单，因为根据其运输合同，承运人很可能只有在货物实际装船后才有签发装船提单的权利或者义务。因此，incotorms 2020 提供了一个附加选项，买卖双方可以约定，买方可以指示其承运人在货物装船后向卖方签发装船提单，然后卖方有义务向买方提交该提单，（通常是交给银行）。最后，应该强调的是，即使采用这个机制，卖方对买方也不承担运输合同条款的义务。
Bills of lading with an on-board notation in FCA sales—We have already seen that FCA is intended for use irrespective of the mode or modes of transport used. Now if goods are being picked up by the buyer’s road-haulier in Las Vegas, it would be rather uncommon to expect a bill of lading with an on-board notation to be issued by the carrier from Las Vegas, which is not a port and which a vessel cannot reach for goods to be placed on board. Nonetheless, sellers selling FCA Las Vegas do sometimes znd themselves in a situation where they need a bill of lading with an onboard notation (typically because of a bank collection or a letter of credit requirement),albeit necessarily stating that the goods have been placed on board in Los Angeles as well as stating that they were received for carriage in Las Vegas. To cater for this possibility of an FCA seller needing a bill of lading with an on-board notation, FCA Incoterms® 2020 has, for the first time, provided the following optional mechanism. If the parties have so agreed in the contract, the buyer must instruct its carrier to issue a bill of lading with an on-board notation to the seller.The carrier may or may not, of course, accede to the buyer’s request, given that the carrier is only bound and entitled to issue such a bill of lading once the goods are on board in Los Angeles. However, if and when the bill of lading is issued to the seller by the carrier at the buyer’s cost and risk, the seller must provide that same document to the buyer, who will need the bill of lading in order to obtain discharge of the goods from the carrier.（如果双方已如此约定，买方必须自担费用及风险，指示承运人向卖方出具载明货物已经装载的运输单据（如已装船提单）） This optional mechanism becomes unnecessary, of course, if the parties have agreed that the seller will present to the buyer a bill of lading stating simply that the goods have been received for shipment rather than that they have been shipped on board. Moreover, it should be emphasized that even where this optional mechanism is adopted, the seller is under no obligation to the buyer as to the terms of the contract of carriage. Finally, when this optional mechanism is adopted, the dates of delivery inland and loading on board will necessarily be different, which may well create difficulties for the seller under a letter of credit.
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CPT (insert named place of destination) Incoterms® 2020
CPT Carriage Paid To （指定目的地）运费付至
该术语适用于适合任何运输方式，也可适用于多种运输方式；
CPT是指卖方将货物在双方约定的地点交给卖方指定的承运人或者其他人，卖方必须签订运输合同并支付将货物运至目的地所需费用。
1. 卖方负责装货的义务，不一定要负责卸货Unloading;
卸货费是由买方承担，除非已经包含在卖方订立的运输合同中；
A款（C）卸货费：any charges for unloading at the agreed place of destination but only if those charges were for the seller’s account under the contract of carriage;
2. 若涉及到出口，卖方负责办理出口海关手续，及交纳一切关税、税款和其他费用，以及按照运输合同规定，承担货物从他国过境的费用。
A款（D） 过境费：the costs of transit that were for the seller’s account under the contract of carriage;
3. or by procuring the goods so delivered.
指的是string sale，如果买卖的是在途货物，卖方提交相应的运输单据即可，无需另行订立运输合同，货交承运人等。
‘or procuring the goods so delivered’—The reference to “procure” here caters for multiple sales down a chain (string sales), particularly common in the commodity trades.
在大宗货物买卖中，货物常在第一笔连环贸易(英文string sales也有翻译/链式交易)中的运输期间被多次转卖，由于连环贸易中货物由第一个卖方运输，作为中间环节的卖方无需装运货物，而是由“获得”所装运的货物单据而履行其义务。
4. 在使用CPT, CIP, CFR或CIF术语时，当货物交给承运人时，而不是到达目的地，即完成交货。
5. CPT术语下，由于费用转移地点和风险转移地点并不是同时发生的，该术语有两个关键点，特别建议双方在卖方尽可能明确在合同中约定交货地点（风险在这里转移至买方）和指定目的地（卖方必须签订运输合同运至该目的地）。卖方虽承担了运费，但货物在交给承运人之后，风险就转移给了买方。如果货物在运输途中灭失了，风险由买方承担。如果买方要避免风险，就得考虑是否自费买保险。
Incoterms® 2020下CPT，强调了一旦Seller将货物交给承运人后，不承担货物在运输中的风险，风险此刻转移到买方。
Once the goods have been delivered to the buyer in this way, the seller does not guarantee that the goods will reach the place of destination in sound condition, in the stated quantity or indeed at all. This is because risk transfers from seller to buyer when the goods are delivered to the buyer by handing them over to the carrier;
出口空运交货要用CPT，而不是CFR。
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CIP (insert named place of destination) Incoterms® 2020
CIP Carriage and Insurance Paid to （插入指定目的地） 运费及保险费付至
该术语适用于任何运输方式，也可适用于多种运输方式。
“CIP运费及保险费付至”是指卖方将货物在双方约定的地点交给卖方指定的承运人或者其他人，卖方必须签订运输合同并支付将货物运至目的地所需费用。
CIP就是比CPT多了一个保险费用，风险转移地和交货地都与CPT相同。
CIP-- Insurance (保险）
在Incoterms 2010及2020定义的11个术语当中，只有CIF和CIP项下卖方必须办理保险，才构成卖方必须履行的合同义务。也只有在CIF和CIP项下，才有固定险别和保险加成的规定，卖方才有义务向买方提交保险单据，且其被保险人应为1. 买方，或2.卖方+背书；
保险合同：
卖方必须为买方签订在运输途中货物的灭失或损坏签订保险合同。
The seller must also contract for insurance cover against the buyer’s risk of loss of or damage to the goods from the point of delivery to at least the point of destination.
保险险种：
卖方应该注意到，CIP只要求投保最低险别（ICC（A）款）或者类似险种，当然，双方可以自行协定更低的险别。
The buyer should also note that under the CIP Incoterms® 2020 rule the seller is required to obtain extensive insurance cover complying with Institute Cargo Clauses (A) or similar clause, rather than with the more limited cover under Institute Cargo Clauses (C). It is, however, still open to the parties to agree on a lower level of cover.
ICC是Institute Cargo clauses （伦敦保险协会货物保险条款）的简写，分为主险和附加险。
主险：ICC(A), ICC(B), ICC(C)
主险不包括附加险，附加险不能单独投保哦。
保险加成：
投保金额最低为保险合同的110%，与合同上币种一致。
The insurance shall cover, at a minimum, the price provided in the contract plus 10% (i.e. 110%) and shall be in the currency of the contract.
拓展：该规定接近UCP600 Article 28F款，币种要求及保险加成几乎吻合。
Art 28. f. i. The insurance document must indicate the amount of insurance coverage and be in the same currency as the credit.
ii. A requirement in the credit for insurance coverage to be for a percentage of the value of the goods, of the invoice value or similar is deemed to be the minimum amount of coverage required.
If there is no indication in the credit of the insurance coverage required, the amount of insurance coverage must be at least 110% of the CIF or CIP value of the goods.
When the CIF or CIP value cannot be determined from the documents, the amount of insurance coverage must be calculated on the basis of the amount for which honour or negotiation is requested or the gross value of the goods as shown on the invoice, whichever is greater.
1. 在使用CPT, CIP, CFR或CIF术语时，当货物交给承运人时，而不是到达目的地，即完成交货。
2. or by procuring the goods so delivered.
指的是string sale，如果买卖的是在途货物，卖方提交相应的运输单据即可，无需另行订立运输合同，货交承运人等。 在大宗货物买卖中，货物常在第一笔连环贸易(英文string sales也有翻译/链式交易)中的运输期间被多次转卖，由于连环贸易中货物由第一个卖方运输，作为中间环节的卖方无需装运货物，而是由“获得”所装运的货物单据而履行其义务。
3. CIP术语下，由于费用转移地点和风险转移地点并不是同时发生的，该术语有两个关键点，特别建议双方在卖方尽可能明确在合同中约定交货地点（风险在这里转移至买方）和指定目的地（卖方必须签订运输合同运至该目的地）。与CPT一样，Incoterms® 2020下CIP，强调了一旦Seller将货物交给承运人后，不承担货物在运输中的风险，风险此刻转移到买方。
如果运输到目的地涉及到多个承运人，且双方不能就特定的交货地点达成一致时，可以推定：当卖方在某个完全由其选择，且买方不能控制的点将货物交给第一承运人时，风险转移至买方。如双方希望风险晚些转移的话（列如在某个机场或海港转移），则其必须在买卖合同中明示。
拓展阅读 1：Once the goods have been delivered to the buyer in this way, the seller does not guarantee that the goods will reach the place of destination in sound condition, in the stated quantity or indeed at all. This is because risk transfers from seller to buyer when the goods are delivered to the buyer by handing them over to the carrier; the seller must nonetheless contract for the carriage of the goods from delivery to the agreed destination.
拓展阅读 2.
Where this happens and the parties do not agree on a specific place
or point of delivery, the default position is that risk transfers when the goods have been delivered to the first carrier at a point entirely of the seller’s choosing and over which the buyer has no control. Should the parties wish the risk to transfer at a later stage (e.g. at a sea or river port or at an airport), or indeed an earlier one (e.g. an inland point some way away from a sea or river port), they need to specify this in their contract of sale and to carefully think through the consequences of so doing in case the goods are lost or damaged.
4. 保险成本上升：
选用Incoterms 2010版本, CIP卖方责任投保ICC（C）款就可以了。
但在Incoterms 2020版本，CIP卖方责任投保ICC（A）款，卖方承担的保险义务变大，而买方的利益会得到更多的保障。
5. 装卸货费：
负责装货，但不一定要负责卸货Unloading,除非已经包含在卖方订立的运输合同中; 参考A9（c) any charges for unloading at the agreed place of destination but only if those charges were for the seller’s account under the contract of carriage;
Incoterms 2010中文版比较直接些：如果卖方按照运输合同在指定目的地卸货发生了费用，除非双方另有约定，卖方无权向买方要求偿付。
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DAP Delivered At Place 目的地交货
DAP (insert named place of destination) Incoterms® 2020
该术语适用于适合任何运输方式，也可适用于多种运输方式；
DAP=目的地交货 是指当卖方在指定目的地将仍处于抵达运输工具上，且已做好卸货准备的货物交给买方时，即为交货。卖方承担货物运送到指定地点的一切风险。
“Delivered at Place” means that the seller delivers the goods—and transfers risk—to the buyer when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading
``at the named place of destination or at the agreed point within that place, if any such point is agreed.
该术语下卖方无卸货义务，所以货物是ready for unloading的状态，这个也是跟DPU最大区别。
由于卖方承担在特定地点交货前的风险，建议双方尽量约定清楚。
DAP卖方负责卸货吗？
卖方负责装货的义务，不一定要负责卸货Unloading;
卸货费是由买方承担，除非已经包含在卖方订立的运输合同中；
A款（C）卸货费：any charges for unloading at the agreed place of destination but only if those charges were for the seller’s account under the contract of carriage;
简单点：如果卖方在安排运输的时候，费用中已经包括了卸货费，则卖方则不能再向买方追偿了。 Unloading costs—The seller is not required to unload the goods from the arriving means of transportation. However, if the seller incurs costs under its contract of carriage related to unloading at the place of delivery/destination, the seller is not entitled to recover such costs separately from the buyer unless otherwise agreed between the parties.
DAP卖方需要投保吗 ？
买卖各方不同贸易术语项下的保险责任是有区别的，CIF/CIP中卖方的保险责任是强制性的（mandatory），而其他术语项下当事人的保险责任却是非强制性的（optional）。DAP、DAT（DPU）、DDP三个术语项下，卖方需承担货物在规定时间交到指定目的地的全部责任及费用，在完成交货责任之前，风险由卖方承担。尽管卖方通常会去办理货物运输保险，但其依然不构成卖方必须履行的合同义务。只要卖方愿意自担风险，当然可以不办理保险。即便卖方选择投保，也是为卖方自身利益而办理，完全由卖方自行决定如何办理，与买方无关。既然此时的保险是为卖方自身利益而办理，保单上的被保险人也就是卖方自己；所获得的保单亦应自己留存，以便发生货损时索赔之用，也就不存在向买方提交保险单据的说法。
DAP卖方出口报关 ？
该术语下，如果涉及到进出口，DAP要求卖方办理出口清关手续。但卖方无义务办理进口清关，支付任何进口税或办理任何进口海关手续。
DAP requires the seller to clear the goods for export where applicable. however the seller has no obligation to clear the goods for import or for post-delivery transit thru third countries, to pay any import duty or carry out any import customs formalities
如果双方希望卖方办理进口清关，支付所有进口关税，并办理所有进口海关手续，则应使用DDP术语。
DAP和DDP 差进口报关？
if the seller is unable to obtain import clearance and would rather leave that side of things in the buyer’s hands in the country of import, then the seller should consider choosing DAP or DPU, under which rules delivery still happens at destination, but with import clearance being left to the buyer.
链式交易
or by procure the goods so delivered.
指的是String Sales （链式交易），可参考[incoterms 2020之CIP卖方说]，不在累述了。
小结一下：
DAP 卸货，可为，也不可为。
DAP卖方可以使用自己的运输工具(Own means of transportation)。
DAP投保吗？想想还是投了吧。。
DAP+卸货Unloading= DPU
DAP+进口申报及关税= DDP
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