Die Incoterms 2020-Regeln bieten Unternehmen eine Orientierungshilfe, um den Handel für den Verkauf von Waren zu ermöglichen. Die Incoterms bedeuten „Internationale Handelsklauseln“.

Die Incoterms 2020-Regeln werden weltweit bei internationalen Transaktionen verwendet. Incoterms geben Verkäufern und Käufern klare Anweisungen zu Kosten, Risiken und Verantwortlichkeiten bei internationalen Handelstransaktionen.

Incoterms

  • EXW – ab Werk
  • FCA – frei Frachtführer
  • CPT – Fracht bezahlt bis
  • CIP – Fracht und Versicherung bezahlt
  • DAP – Geliefert benannter Ort
  • DPU – Geliefert benannter Ort entladen
  • DDP – Geliefert, Zoll & Steuer bezahlt
  • FAS – Frei längsseits Schiff
  • FOB – Frei an Bord
  • CFR – Kosten und Fracht
  • CIF – Kosten, Versicherung und Fracht bis zum Bestimmungshafen

Anwendungen

  • Beschaffung
  • Der Umsatz
  • Logistik

Die International Chamber Commerce veröffentlicht Incoterms. Incoterms sind eine Reihe von Regeln und Richtlinien, die Tradern auf der ganzen Welt helfen, zusammenzuarbeiten und ein gemeinsames Verständnis zu haben.

 




Alle Verkehrsträger

Wasserwege und Seeweg Transport


Gruppe
Incoterm
Verkäufer / Käufer
Beschreibung
E
EXW | Ex Works

Alle Verkehrsträger


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery when seller places goods at Buyer's disposal at named place
- Buyer loads goods onto collecting vehicle
- Buyer pays transport - Buyer responsible for export where applicable
- If no specific point named by Buyer, Seller may select point "that best suits its purpose"
- Minimum seller obligation
- Best used for domestic/ Intra-trading bloc contracts
F
FCA | Free Carrier

Alle Verkehrsträger
Option 1
Option 1 @ Seller's premises


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Buyer arranges and pays transport (including risk). Seller supports only if necessary (without cost and risk).
- Seller responsible for Export + Buyer responsible for import, where applicable.
- If no specific point named by Buyer, Seller may select point "that best suits its purpose"
- If an on-board Bill of Lading needed (e.g. under a LC), parties can agree under rule A6/B6;
a) Buyer will request carrier to issue on-board BL to the seller and
b) Seller will then tender such on-board BL to the Buyer.

Option 2
Option 2 @ Another place or "named place"


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
Same as above. The named place is not the seller's premises. The goods are delivered ; when the goods are loaded on the seller's transport, ready for unloading from the seller's transport and/or at the availability of the carrier nominated by the buyer
F
FAS | Free Alongside Ship

Wasserwege und Seeweg Transport


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery when goods are place alongside vessel at port of shipment.
- Buyer pays transport.
- Seller responsible for export; Buyer responsible for import where applicable.
- If no specific loading point named by Buyer, Seller may select point "that best suits its purpose"
F
FOB | Free On Board

Wasserwege und Seeweg Transport


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery when goods are placed on board vessel at port of shipment.
- Buyer pays transport.
- Seller responsible for export; Buyer responsible for import where applicable.
- If no specific loading point named by Buyer, Seller may select point "that best suits its purpose".
- For goods in containers, consider using FCA instead.
C
CPT | Carriage Paid To

Alle Verkehrsträger


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Places (or points) of delivery and destination. Two locations are important.
- Delivery / Risk transfers when Seller hands goods to carrier. Seller pays for transport, but does not have transport risk.
- Seller responsible for export; Buyer responsible for import where applicable.
- Where no specific point at the named place of destination is agreed or determined by practice, Seller may select the point at named place of destination that best suits its purpose.

C
CIP | Carriage and Insurance Paid To

Alle Verkehrsträger


Kosten
Risiken
Versicherung

Ausfuhrformalitäten Einfuhrformalitäten
- Places (or points) of delivery and destination. Two locations are important.
- Delivery / Risk transfers when Seller hands goods to carrier. Seller pays for transport, but does not have transport risk.
- Seller contracts for "all risks" cover insurance against Buyer's transport risk.
- Seller responsible for export; Buyer responsible for import where applicable.
- Where no specific point at the named place of destination is agreed or determined by practice, Seller may select the point at named place of destination that best suits its purpose.

C
CFR | Cost and Freight

Wasserwege und Seeweg Transport


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery (and transfer of risk) when Seller hands good over to carrier, but seller pays for transport, without bearing transport risk.
- Seller responsible for export; Buyer responsible for import where applicable

C
CIF | Cost Insurance and Freight

Wasserwege und Seeweg Transport


Kosten
Risiken
Versicherung

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery (and transfer of risk) when Seller hands good over to carrier, but seller pays for transport, without bearing transport risk.
- Seller contracts for minimum cover insurance against Buyer´s transport risk.
- Seller responsible for export; buyer responsible for import where applicable

D
DAP | Delivered at

Alle Verkehrsträger


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery when Seller places the goods at Buyer's disposal not unloaded on arriving means of transport at named place of destination.
- Seller pays for transport.
- Seller responsible for export; Buyer responsible for import where applicable.
- Where no specific point at the named place of destination is agreed or determined by practice, Seller may select the point at named place of destination that best suits its purpose.

D
DPU | Delivered at Place Unloaded

Alle Verkehrsträger


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery when Seller unloads the goods from arriving transportation and places them at buyer´s disposal at named place of destination.
- Seller pays for transport
- Seller responsible for export; Buyer responsible for import where applicable.
- Where no specific point at the named place of destination is agreed or determined by practice, Seller may select the point at named place of destination that best suit its purpose.

D
DDP | Delivered Duty Paid

Alle Verkehrsträger


Kosten
Risiken

Ausfuhrformalitäten Einfuhrformalitäten
- Delivery when Seller places the goods, cleared for import, at Buyer´s disposal not unloaded on arriving means of transport at named place.
- Seller pays for transport
- Seller responsible for export and import, where applicable.
- Where no specific point at the named place of destination is agreed or determined by practice, Seller may select the point at named place of destination that best suits its purpose.

 

Quelle: