Les règles Incoterms 2020 fournissent une orientation aux entreprises pour permettre le commerce pour la vente de marchandises. Les incoterms signifient « Conditions commerciales internationales ».

Les règles Incoterms 2020 sont utilisées dans le monde entier dans les transactions internationales. Les Incoterms donnent des indications claires au vendeur et aux acheteurs sur les coûts, les risques et les responsabilités lors des transactions commerciales internationales.

Incoterms

  • EXW – au départ non chargé, non dédouané sortie d’usine
  • FCA – marchandises dédouanées et chargées dans le pays de départ
  • CPT – livraison au premier transporteur,
  • CIP – avec assurance marchandise transportée souscrite par le vendeur pour le compte de l’acheteur
  • DAP – marchandises (non déchargées) mises à disposition de l’acheteur dans le pays d’importation au lieu précisé dans le contrat
  • DPU
  • DDP – marchandises (non déchargées) livrées à destination finale, dédouanement import et taxes à la charge du vendeur
  • FAS – sur le quai du port de départ
  • FOB – chargé sur le bateau, les frais de chargement dans celui-ci étant fonction du liner term indiqué par la compagnie maritime
  • CFR – chargé dans le bateau, livraison au port de départ, frais payés jusqu’au port d’arrivée, sans assurance pour le transport, non déchargé du navire à destination.
  • CIF – chargé sur le bateau, frais jusqu’au port d’arrivée

Applications

  • Approvisionnement
  • Ventes
  • Logistique

La Chambre de Commerce Internationale publie les Incoterms. Les Incoterms sont un ensemble de règles et de directives qui aident les métiers du monde entier à travailler ensemble et à avoir une compréhension commune.

 




Tous modes de transport

Transport maritime et fluvial


Grouper
Incoterm
Vendeur / Acheteur
Description
E
EXW | Ex Works

Tous modes de transport


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Tous modes de transport
Option 1
Option 1 @ Seller's premises


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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"


Frais
Risques

Formalités d'exportation Formalités d'importation
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

Transport maritime et fluvial


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Transport maritime et fluvial


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Tous modes de transport


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Tous modes de transport


Frais
Risques
Assurance

Formalités d'exportation Formalités d'importation
- 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

Transport maritime et fluvial


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Transport maritime et fluvial


Frais
Risques
Assurance

Formalités d'exportation Formalités d'importation
- 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

Tous modes de transport


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Tous modes de transport


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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

Tous modes de transport


Frais
Risques

Formalités d'exportation Formalités d'importation
- 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.

 

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