Domestic delivery basis. Incoterms – condition, basis of delivery. Incoterms = trade customs

1. In the course of international trade, certain customs have developed, which have come to be called basic terms of delivery (hereinafter referred to as BUP). Their use to a certain extent simplified the exchange of goods, however, due to their different interpretations in individual countries, contradictions arose between counterparties in determining the obligations of the parties.

In order to unify the interpretation of PEF, the International Chamber of Commerce initially published in 1936 a collection of interpretations of international trade terms "Incoterms" (International Commercial Terms - INCOTERMS). This collection updated periodically. Currently, the 7th edition of the publication - "Incoterms-2000" - is in effect.

BUP, along with the terms of payment, are one of the 2 main conditions of a foreign trade contract, included in the group of mandatory conditions. PBU is determined by:

Responsibilities of the seller-exporter and buyer-importer according to
delivery of goods to the agreed destination;

The moment of transition of the risk of death;

The moment of transfer of ownership from the seller to the buyer.
Most often, the PBU is not allocated to a separate section of the contract,
since the link to the PBU is traditionally contained at least
in 2 sections of a foreign trade contract: “Subject of the contract”,
"Price and total amount contract."

The exception is standard contracts, which are widely used in international trade, where the delivery basis is highlighted as a free line on the front side of the standard contract.

The conditions are called “basic” because they are the basis for determining the foreign trade price (depending on the distribution of transport costs for delivering the goods between the seller and the buyer). Along with this, PBUs stipulate the most important questions related to the organization of delivery of goods to their destination. Each basis defines 3 main points:

Distribution between seller and buyer of transport
expenses, i.e. what expenses and up to what point (geographical point) are borne by the seller-exporter, and what expenses are borne by the buyer-importer;

The moment of transfer from the seller to the buyer of the risk of damage,
loss or destruction of cargo, as well as ownership of the goods;

Product delivery date.

2. Incoterms 2000 contains the interpretation of 13 PUP, located sequentially one after another on the principle of increasing costs and responsibility of the seller for the delivery of goods. These 13 conditions, in turn, are grouped into 4 groups: E, F, C, D.

Thus, the DCF price will be the most expensive, but at the same time the most convenient for the buyer, since it involves delivery of the goods to the destination, provided that all costs and risks are borne by the seller. The simplest for the seller and the most burdensome for the buyer is EXW (ex-factory pickup by the buyer).

In addition, all bases are divided into universal conditions, which can be applied to any mode of transportation, including multimodal transportation, and special ones, intended for one type of transport.

Special bases include all “water” terms - FAS, FOB, SFR, CIF, DES and DEC.

The term DAF stands out separately, which, although it does not belong to the group of special bases, in practice is used only for deliveries by railway or by motor transport.

Considering the division of PBU into universal and special, in order to avoid misunderstandings and conflicts, the bases should be used competently and correctly: water bases should be used only for water transportation, and universal ones - for all others.

Summary basic delivery conditions:

1. EXV - From the factory at the named location(Ex Works... Named
Place - EXW). On this basis, the seller fulfills his obligations
delivery contract when he places the goods at his disposal
meeting the buyer at his enterprise (factory, warehouse, plantation).
In this case, the goods must be prepared by the seller for delivery
edits in a transportable state (completely ready for
load). Provides the vehicle for loading and organizes
loading of goods by the buyer. Loading is carried out at the expense of
buyer.

The buyer bears all risks for arranging transportation to the destination. It is also responsible for customs clearance and receipt export license.

2. FSA - Free from the carrier at the named point(Free
Carrier... Named Place - FCA). The seller is considered to have fulfilled
We undertake our obligations to supply goods that have passed your
import customs clearance, from the moment of its transfer to the
carrier's charge at the named point. Most often this
the named point is the Magist cargo terminal
local transport (train station, car
station, airport). The seller has a choice:
he can supply the goods at his enterprise (presumably
bench press, available at the company railway track) and then
he is responsible for loading the goods onto the transport vehicle
driver; or deliver the goods at your own expense to the Magist terminal
local transport, where the carrier is at the expense of the buyer once
loads the goods that arrived on the seller's vehicle.
This basis assumes participation in the transportation of any types of transport
port, including intermodal transport.

FAS - Free along the ship's side at the named port of departure(Free Alongside Ship... Named Port of Shipment - FAS). The seller is deemed to have fulfilled his obligation to deliver when the goods are placed alongside the ship at the berth at the agreed port of shipment. From this point on, the buyer must bear all costs and risks of loss or damage to the goods. The responsibility for ensuring customs clearance and obtaining an export license lies with the seller.

FOB - Free on board ship at the named port of shipment(Free on Board... Named Port of Shipment - FOB). The seller is considered to have fulfilled his delivery obligations from the moment the goods pass the ship's rail at the port of shipment. From this moment (i.e., starting from stevedoring costs for placing the cargo in the holds of the vessel - trimming), the buyer must bear all costs and risks of loss or damage to the goods. Under FOB, the seller is responsible for clearing the goods for export.

This basis can only be applied when transporting cargo by water transport (sea, river).

3. SFR - Cost and freight at named port of shipment(Cost and Freight... Named Port of Shipment - CFR). Under this delivery basis, the seller must pay the costs and freight necessary to deliver the goods to the port of destination. The risk of loss, deterioration or damage to the goods passes from the seller to the buyer when the goods pass the ship's rail at the port of departure. Under the CFR basis, the seller has obligations to clear the goods for export duties.

This basis is applied only for water transportation (sea, river transport).

CIF - Cost, insurance, freight at the named port of shipment(Cost, Insurance, Freight... Named Port of Shipment - CIF).

The seller bears the same obligations as under the SFR basis, but must also ensure that the cargo is insured against risks in favor of the recipient. The seller concludes an insurance contract and sends the policy along with other documents to the recipient.

This basis applies only to water transportation.

SPT - Carriage fee paid to the named point(Carriage paid to... Named Place of Destination - CPT). On this basis, the seller pays for the delivery of the goods to a named point in the country of destination. The risk of loss, damage, theft, etc. passes from the seller to the buyer at the moment the goods are handed over to the first carrier at the point of departure.

This basis is used for transportation by any type of transport, including intermodal transport. The seller's responsibilities under this basis include carrying out export customs clearance.

SIP - Freight charge and insurance paid to the named point(Carriage and Insurance Paid to... Named Place of Destination - CIP). Under this basis, the seller bears the same obligations as under the CUT basis, but with the addition that the seller must ensure that the goods are insured against risks during transportation. The seller enters into an insurance contract and pays the insurance premium. The seller is obliged to ensure customs clearance of the goods for export.

This basis is the “land” (“non-water”) equivalent of the CIF basis.

4. DAF - Delivered at the border at a named point(Delivered at Frontier... Named Place - DAF). The seller's obligations are considered fulfilled when the goods are cleared of export customs duties and arrive at the border point of the country of departure, meaning the road or rail crossing at the border. The term "border" refers to any border, including the border of the destination country. In this regard, it is necessary to specify the border crossing point or location precisely.

This basis is intended for use in transportation by rail or road.

DES - Delivered from a ship at a named port(Delivered Ex Ship... Named Port of Destination - DES). The seller's obligations are considered fulfilled from the moment the goods are delivered to the buyer at the port of the country of destination. All risks for delivering the goods to the port of destination are borne by the seller. Import customs clearance of goods is carried out by the buyer. This delivery basis can only be used for transportation by water transport.

When concluding a purchase and sale agreement, the parties, along with other conditions, must agree and fix the basis for the supply of goods. Delivery basis sets: the Seller's obligations 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. There is a difference between shipping contracts and delivery contracts. In the first case, the Seller transfers the goods to the Buyer at the specified point (or port) in the country of departure. In the second case, the Seller transfers the goods to the Buyer at the agreed port or point in the country of destination. Until this moment, he bears the risk of damage or loss of goods. Shipping contracts, as a rule, meet 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) appointments. The buyer receives the right to carry out 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 goods supply base and unify the responsibilities of the parties in each option, the International Chamber of Commerce and Industry in 1936 developed standard rules, which were compiled into a special document - Incoterms 1936. for ease of use, each product delivery base option is assigned special code. It consists of initial letters English words defining the Seller's obligations to supply the goods, and therefore the costs and risks thatincluded in the price of the product. As international trade developed, the necessary additions and changes were made to the Incoterms rules - in 1953, 1967, 1976, 1980, 1990 and 2000.

The Incoterms-90 rules were developed taking into account the following features of modern foreign trade: Development of container multimodal transportation. In this regard, new supply base options have been introduced. At the same time excluded from common system previously used private forms FOR/FOT (free on rail / free on track) and FOB airport. Use of mixed river-sea vessels for maritime transport. Therefore, the relevant forms of the goods delivery base indicate that the Seller is obliged to enter into an agreement for the carriage of goods to the specified port of destination on a sea vessel or a suitable inland waterway vessel. Implementation electronic systems transfer of information. Taking this into account, it is provided that instead of the usual shipping and transport documents, the seller may send an equivalent electronic message to the buyer. All options for the supply base of goods offered in Incoterms-90 are divided into four groups: Group E includes only one option ex works (EXW), from the factory. According to this delivery base, the Seller is obliged to transfer the goods to the Buyer in its warehouse, fully ready for transportation, but without payment customs duties and fees. The risk of damage and loss of goods passes from the Seller to the Buyer from the moment the goods are transferred to his disposal; Group F includes three main delivery bases: FCA - free carrier (named point), i.e. freely with the carrier at the specified point in the country of departure. The Seller is obliged to load the goods onto a vehicle provided by the Buyer - at its warehouse, or deliver it to the carrier’s terminal. The risks of damage or loss of cargo pass from the Seller to the Buyer from the moment 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 designated loading port. The seller is obliged, at his own expense, to deliver the goods to the pier along the side of the vessel, within the range of shore (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 pier along sides of the ship. FOB - free on board (named port of shipment) - freely on board the vessel provided by the Buyer at the designated loading port. The seller is obliged to deliver the goods to the port at his own expense and load them on board the ship. The risks of damage and loss of cargo pass from the Seller to the Buyer from the moment the goods cross the ship's rails. 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 ship, but also to pay for the trimming (stowing) of the cargo. FOB liner terms - when transporting cargo on liner terms, the shipowner organizes and pays for cargo operations at the ports of loading and unloading. The corresponding costs are included in the freight rate, 26 which is paid by the Buyer. Therefore, the Seller’s obligation is only to deliver the goods to the warehouse of the port of departure. In general, all options for the delivery base of goods that are included in group P provide that the Seller must load the goods onto a vehicle (ship, wagon, car) or deliver it to the carrier’s warehouse (berth of the loading port). The vehicle for long-haul transportation is provided and paid for 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 specified port of destination. The seller is obliged to deliver the goods to the port, load them on board the 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, its insurance for the duration of transportation between the ports specified in the bill of lading, and freight. The Seller must deliver the goods to the port of departure, charter a ship, load the goods on the ship, insure the goods during transportation in favor of the Buyer and pay freight to the port of destination. The risks of damage and loss of cargo under CFR and CIF transactions transfer from the Seller to the Buyer at the moment the cargo passes the ship's railings (handrails) at the port of loading. A variation of these transactions is the base for the supply of goods on CFR (CIF) liner terms. As already noted, when transporting on liner terms, the shipowner organizes, pays and includes in the freight rate the cost of loading and unloading cargo. Therefore, with the goods delivery base CFR (CIF) liner terms, the Seller must pay in the freight rate not only the transportation of the 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. transportation is paid to the specified point in the country of Destination. Unlike transactions based on CFR, the Seller pays not only sea freight, but also 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. carriage and insurance of cargo are paid to the agreed point in the country of destination. Unlike Delivery basis CIF The Seller pays not only sea freight and insurance of the cargo during its sea transportation (or river-sea transportation), but also the delivery of the cargo to its destination internal views transport and cargo insurance for the period of such transportation. The risks of damage and loss of cargo under CPT and CIP transactions transfer from the Seller to the Buyer from the moment the goods are transferred by the Seller to the first to the carrier. Delivery of goods under these conditions (CPT or CIP) may also provide that the Seller at the agreed destination is obliged unload the goods into the warehouse, if stipulated by the contract. Group D consists of five supply base options. DAF - delivered at Frontier (named terminal): delivery to the border of the Exporter’s country. The risks of damage and loss of cargo pass from the Seller to the Buyer from the moment the goods are transferred by the Seller at the specified delivery point at the border. Unless otherwise specified in the contract, transshipment (or replacement 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 made available to the Buyer on board the ship at the port of destination. Delivery basis DEQ - delivered ex Quay (named port of destination): delivery from the berth to port of destination. Unlike the DES base, the Seller's responsibilities include not only delivering the goods to the port of destination, but also unloading them at the berth at this port. During this entire period, the Seller bears the risks of damage and loss of cargo, import duties and fees, unless otherwise specifically stated in the contract, are paid by the Seller. DDU - delivered (named point) duty unpaid: delivery to the terminal in the Importer’s country, duty not paid. The seller pays all costs for delivering the goods to the agreed terminal, except for customs duties. The risks of damage and loss of 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 customs duties and taxes in the destination country are paid by the Seller. In general, the above options for the product supply base and their modifications cover all possible options 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 all costs and risks associated with such transportation borne by the Seller. 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 transportation when it bears the risks of its 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 cargo from the moment the cargo passes the ship's rails (CIF) or from the moment it is loaded onto the vehicle (CIP). Incoterms-90 defines in detail the obligations of the Seller and the Buyer regarding the delivery of goods. These responsibilities are grouped.

In international trade, there are a number of rules governing the relationship between buyer and seller regarding the transfer of goods by the seller into the ownership of the buyer.

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

Transporting 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 when the risk of damage to the goods or accidental death passes 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 regarding the delivery of goods.

Basic delivery conditions

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

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

Subsequently, this document was transformed and improved. Changes and additions were made to it, which were due to changes and features in specific periods in international trade practice.

From a legal point of view, Incoterms are not a mandatory document. If the contract does not provide for the application of Incoterms rules, then the parties may agree on other delivery conditions that must be reflected in the contract.

Basic delivery terms Incoterms 2010

Today, the basic terms of delivery in the 2010 edition are applied - Incoterms 2010, which contain 11 terms. Each of these terms clearly defines the responsibilities of the buyer and seller that 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 (Ex works)- describes a situation in which the seller is considered to have fulfilled his delivery obligations when he makes the goods available to the buyer at his premises or at another named place (for example: a plant, factory, warehouse, etc.). The seller does not carry out loading work on the vehicle; in addition, customs clearance of goods for export also falls on the buyer. That is, the seller has minimal responsibilities, and the buyer must bear the bulk of the costs and all the risks associated with transporting the 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 responsibilities for loading the products, but this point must be clearly stated in additional agreement to the purchase and sale agreement. In Russian there is such a thing as self-pickup for this term.

Group "F" terms

This group describes the situation in which the seller must place the goods at the disposal of the 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 a situation in which the seller delivers customs-cleared goods by the carrier specified by the buyer to the destination agreed in the contract. Please note that the choice of destination location affects the obligations to carry out loading and unloading operations at the specified location. If delivery is made from the seller's premises, 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 contract describes the destination of delivery of the products 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, and it is the buyer who enters into supply contracts and monitors the entire chain of cargo delivery.

Term FAS (Free alongside ship)- this term is used exclusively for sea and inland water transport. This term describes the situation in which the seller makes delivery with the goods placed alongside 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, at which point the buyer bears all costs. That is, from this moment all risks and running costs are the responsibility of the buyer.

Term FOB (Free on board)- this term describes a situation in which the seller fulfills his obligations to ship when the goods have passed the ship's rail at the named port of shipment. Thereafter, all costs and risks of product loss are borne by the buyer. Under this scheme, customs clearance of goods for export is carried out by the seller. This term can only be used when transporting goods by sea or inland waterway transport. If the parties concerned do not intend to deliver the goods over the ship's rail, the term FCA must be used.

Group C terms

This group describes the delivery conditions under which the seller undertakes to enter into a contract of carriage, but he is not responsible for damage to the goods or accidental death 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 to deliver the products is considered completed. Once the goods are on board the vessel, all risks and expenses pass to the buyer. In this case, the seller enters into all the necessary contracts for the implementation of 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 pass 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 the terms of the CIF term require the seller to provide only the minimum level of coverage available. If it is necessary to increase the level of insurance coverage, all actions and costs are already borne by the buyer.

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

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

Group D terms

Group "D" describes the terms 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 at the port of destination pre-agreed in the contract. In this case, the cargo can be delivered by any type of transport (airplane, ship, train, road or pipeline). A “terminal” is any location such as a pier, 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 made available to 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 cargo is handed over to the buyer at any place agreed with the seller in the country of destination. This term recommends entrusting customs clearance of goods to the seller, but does not require it.

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

When using Group D terms, the seller is responsible for the arrival of the goods at the agreed port of destination or point and bears the costs of delivering the goods and all types of risks.

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

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

See what “DELIVERY BASIS” is in other dictionaries:

A condition of a foreign trade transaction that distributes between the seller and the buyer the obligations for drawing up transaction documents and paying transportation costs, determining the moment of transfer of ownership of the goods from the seller to the buyer,... ... Dictionary of business terms

Terms of a foreign trade transaction relating to the distribution of responsibilities between the seller and the buyer regarding the preparation of documents, distribution of costs, meeting delivery deadlines, etc. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B..… … Economic dictionary

SUPPLY BASIS- conditions of a foreign trade transaction relating to the distribution of responsibilities between the seller and the buyer regarding the preparation of documents, distribution of costs, fulfillment of delivery deadlines, determination of the moment of transfer of rights from the seller to the buyer... Legal encyclopedia

Conditions of a foreign trade transaction concerning the distribution of responsibilities between the seller and the buyer regarding the preparation of documents, distribution of costs, fulfillment of delivery deadlines, determination of the moment of transfer of rights from the seller to the buyer...

delivery basis- a condition of a foreign trade transaction, providing for the distribution of responsibilities between the seller and the buyer for the promotion of goods, execution of relevant documents and payment of transportation costs, determination of the moment of transition from the seller to... ... Large legal dictionary

SUPPLY BASIS- a condition of a foreign trade transaction, providing for the distribution of responsibilities between the seller and the buyer for promoting the goods, execution of relevant documents and payment of transportation costs, determining the moment of transition from the seller to... ... Large economic dictionary

delivery basis- conditions of a foreign trade transaction relating to the distribution of responsibilities between the seller and the buyer regarding the preparation of documents, distribution of costs, meeting delivery deadlines, etc.... Dictionary economic terms

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

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

From Greek ba sis A. Basis, foundation, base. B. A premium or discount to an exchange quote. It is subject to negotiation and depends on the quality of the goods, delivery conditions, payment terms and other factors. B. can be increasing or decreasing. Dictionary … Dictionary of business terms

Basic delivery conditions can be specified in the articles “Subject of the contract” or “Price” (sometimes they are indicated in both of these articles) or separated into a separate article of the contract, which is not often practiced.

The delivery basis is necessarily linked to the price and determines important elements of the mutual responsibilities of the parties to the contract to promote goods from the Seller to the Buyer, provide vehicles, load and unload goods, and necessary documents, conducting customs clearance, distribution between the parties of costs of transportation, forwarding services, insurance of goods, etc.

The meaning of basic delivery conditions

The basic conditions (basis) of delivery determine the following circumstances of fulfillment of contractual obligations:
- place and moment of fulfillment by the Seller of its obligations to supply goods, i.e. transfer of goods to the Buyer (usually this is also considered the moment of transfer of ownership from the Seller to the Buyer, although Incoterms do not mention ownership), accordingly, this day is considered the date of delivery;

- the moment until which all costs associated with the delivery of goods are borne by the Seller, and subsequent costs are borne by the Buyer;

— the moment of transfer from the Seller to the Buyer of the risks of loss of goods (complete or partial) or damage to them, and if the Buyer does not properly accept delivery (for example, they have not provided vehicles by the due date, the goods have not been removed from the Seller’s warehouse), the transfer of costs and risks to the Buyer may precede the physical shipment of the goods.

In global commercial practice, quite a lot of different basic conditions are used, and the main differences between them come down to determining the place where the goods are delivered by the Seller to the Buyer and the use of one or another type of transport. At the same time, the choice of the supply basis determines the solution to a whole range of issues, including calculating the level of the contract price, counting the warranty period, the deadline for filing claims, etc.

Application of Incoterms

The previously mentioned Recommendations, when determining the supply basis in foreign trade contracts, provide for the use of Incoterms (this document, developed by the ICC, was mentioned in clause 3.2). The name of this document is an abbreviation for International commercial terms, translated into Russian - “International commercial terms (conditions)”, which in domestic foreign trade terminology corresponds to “basic conditions of delivery”. The Incoterms summarize international practice on the interpretation of the most widely used commercial terms in the field of foreign trade, which eliminates the divergent interpretation that has arisen in different countries.

Note. Incoterms were first created by the ICC in 1936 and have subsequently been amended several times (in 1953, 1967, 1976, 1980, 1990 and 2000) to bring the established rules into line with changing international trade practices. The current, seventh edition of Incoterms 2000 takes into account the recent wide spread of customs duty free zones and the increased use electronic communications in trade transactions and changes in transportation practices.

Incoterms are advisory in nature, but have long been widely used in international trade practice, and recently they have been actively introduced into trade practice within domestic markets. Note that Incoterms are mandatory for use in import transactions in Ukraine, Iraq and Spain, and in Poland they are recognized as a trade custom.

Incoterms 2000 contains the names of 13 commercial terms and their detailed interpretation. They are grouped into 4 groups (English E, F, C, D) and are arranged in a certain sequence, reflecting the increase in the Seller’s responsibility and his expenses, which naturally affects the increase in the level of the contract price.

We list them in full in abbreviated and full notation in English and translated into Russian:

EXW (Ex Works...) - EXW or “from the factory” (from the enterprise, from the warehouse) or “ex-factory” (at a designated place);

FCA (Free Carrier...) - FSA or “free with the carrier” or “free carrier” (at a designated place);

FAS (Free alongside Ship...) - FAS or “free along the side of the ship” or “free along the side of the ship” (at the designated port of shipment);

FOB (Free on Board...) - FOB or “free on board” or “free on board” (at the designated port of shipment);

CFR (Cost and Freight...) - CFR or “cost and freight” (the port of destination is indicated);

CIF (Cost, Insurance, Freight...) - CIF or “cost, insurance, freight” (name of destination port);

CPT (Carriage Paid to...) - CPT or “carriage (carriage fee, freight) paid to” (designated point/destination);

CIP (Carriage and Insurance Paid to...) - CIP or “carriage and insurance paid to” (designated destination);

DAF (Delivered at Frontier...) - DAF or “delivered at the border” (in a designated place);

DES (Delivered ex Ship...) - DES or “delivered from the ship” (at the designated port of destination);

DEQ (Delivered ex Quay...) - DEK or “delivered from the quay (from the berth)” (at the designated port of destination);

DDU (Delivered Duty Unpaid...) - DDU or “delivered without payment of duty” (at the designated destination);

DDP (Delivered Duty Paid...) - DDP or “delivered duty paid” (at the designated destination).

In contracts, after each basic condition, a specific place of delivery, point of shipment or destination must be indicated. In this case, it is desirable that the place of delivery be indicated as specifically as possible.

For example, in an import contract it may not be sufficient to indicate “SIP Moscow”; it is advisable to indicate the point of delivery within a large city, for example the name of the recipient's warehouse or other specific point where the foreign Seller is obliged to deliver the goods.

The Incoterms text provides a detailed interpretation of each of the above 13 basic terms, outlining the specific responsibilities of the Seller and the Buyer in the following 10 aspects.

As an example, we will reveal the content of two terms, one of which provides minimum, and the other - maximum responsibilities of the Seller.

According to the EXB condition "from the factory" responsibilities of the Seller in general view boil down to the following:

— make the goods available to the Buyer at the place of delivery specified in the contract (at the enterprise’s warehouse or other point), on the agreed date or within the agreed period; if the contract does not specify the place and time of delivery, the Seller delivers at the place and within the time limits usual for the delivery of similar goods; in this case, the Seller can choose the most suitable point for him at the place of delivery;

— prepare the goods for shipment in a transportable condition, provide the packaging necessary for transporting the goods, which must be properly labeled;

— ensure, at your own expense, checking the goods (its quality, quantity, size, weight);

— notify the Buyer of the date and place when and where the goods will be made available to him;

— provide the Buyer with a commercial invoice, other necessary documents or equivalent electronic messages (EDI);

— bear all risks of loss or damage to the goods until delivery;

- bear all costs associated with the goods until the moment of delivery;

— at the Buyer’s request, provide him with full assistance in obtaining an export license or other official document necessary to export the goods.

The Seller is not responsible for loading the goods onto the vehicle provided by the Buyer and the subsequent transportation of the goods, as well as for customs clearance of the goods for export.

The buyer, in turn, is obliged:

- pay the contract price, i.e. the amount stipulated in the contract for the purchase and sale of goods, which is the primary responsibility of the Buyer for any delivery basis;

- accept delivery of the goods as soon as they are made available to the Buyer in accordance with the terms of the contract;

— bear all risks of loss or damage to the goods from the moment of delivery;

- bear all costs associated with the goods from the moment of delivery, and all additional costs arising from failure to fulfill the obligation to accept the goods after they are made available to the Buyer;

— pay all duties, taxes, other fees and costs for completing customs formalities;

— obtain the necessary export/import license or other official certificate and complete customs formalities;

— provide the Seller with relevant evidence of acceptance of delivery, for example a receipt for receipt of goods or an acceptance certificate signed by both parties.

The buyer himself provides the delivery of the vehicle, loading of the goods and its transportation to the destination. But the Buyer may have difficulties loading the goods onto vehicles in the Seller’s country. Then, by mutual agreement of the parties, the Seller may assume the responsibility for loading the goods at the place of dispatch.

If the Buyer is unable to complete customs formalities in the Seller’s country, instead of the “from the factory” condition, a different delivery basis should be used - “free from the carrier”.

Basic delivery condition DDP- “delivered duty paid”(at the named point) is usually used when delivering goods to the Buyer’s warehouse. Under this condition, the Seller’s responsibilities include:

- make the goods available to the Buyer on a vehicle arriving at the designated destination on the agreed date or within the agreed period;

- provide, at your own expense, the packaging necessary for the delivery of the goods, which must be properly labeled, and check the goods for quality and quantity;

— conclude an agreement for the carriage of goods to the destination;

— obtain an export and import license or other official certificate, complete all customs formalities required for the export and import of goods and for their transit through third countries;

— notify the Buyer properly about the dispatch of the goods;

- provide the Buyer with a commercial invoice, delivery order (certificate of delivery of goods), or a regular transport document (bill of lading, railway, road, air waybill or multimodal transport bill), or equivalent electronic message (EDI), which may be required by the Buyer to accept delivery goods;

— bear all risks of loss or damage to the goods until they are delivered to the destination;

- bear all costs associated with the goods until delivery, including payment of duties, taxes and other fees.

The Buyer's obligations under this delivery basis are minimal compared to other basic terms, but still significant and include the following:

— pay the price stipulated in the sales contract;

— accept delivery of goods at the destination, pay for unloading of goods from the arriving vehicle;

- bear the costs associated with pre-shipment inspection of the goods (except when such inspection is required by the authorities of the country of export);

— accept the required delivery order, or transport document, or equivalent electronic message received from the Seller;

- at the request of the Seller, provide him with full assistance in obtaining an import license or other official certificate required for the import of goods, as well as other documents or equivalent electronic messages issued in the country of import, which may be required by the Seller to place the goods at the disposal of the Buyer;

— bear all risks of loss or damage to the goods from the moment of delivery, as well as additional risks in the event of the Buyer’s failure to fulfill its obligations (assisting the Seller in obtaining an import license, notifying the Seller of the time and point of acceptance of delivery at the named destination);

- bear all costs associated with the goods from the moment of delivery and possible additional costs if the Buyer fails to fulfill the above obligations.

The Buyer may agree to exclude from the Seller's obligations certain costs payable upon import, in particular value added tax (VAT), which must be clearly stated in the contract, for example, “delivered duty free VAT” ( at the designated destination).

If the Seller cannot ensure customs clearance of the goods and payment of customs duties, instead of the DDP condition, DDU should be used - “delivered without payment of duty” (at the designated destination).

It is recommended that Russian VTD participants have Incoterms 2000 in English and Russian in constant use. Let us emphasize once again that Incoterms contains a set of terms recommended for use for the purpose of international unification of their interpretation and use as basic terms of delivery in sales contracts. At the same time, different countries continue to have their own trade customs and legal norms regarding the use of certain terms.

Parties to foreign trade contracts often agree to apply Incoterms 2000 either in full or with some exceptions, which must be expressly stated in the contract. In the latter case, for example, the following wording is applicable: “In all other respects that are not provided for in this contract, Incoterms 2000 applies.” The parties have the right to use individual provisions of Incoterms without a general reference to it, and, if necessary, modify, clarify or supplement certain conditions.

For example, the contract can stipulate the moment of transfer of ownership of the goods from the Seller to the Buyer, taking into account that in foreign countries This issue is resolved differently or is not regulated by law at all.

Of the basic terms listed in Incoterms, not all are widely used in international trade. In particular, the conditions “delivered from the vessel” and “delivered from the quay” are rarely applicable. It should be emphasized that the basic conditions of FAS, FOB, SFR and CIF are applicable only for water transportation; accordingly, they cannot be used when transporting goods by other modes of transport. The DAF condition is often used in railway and road transport, and in our country - even when using pipeline transport.

Basic terms of delivery that differ from Incoterms

Russian participants in VTD need to know that, along with the terms specified in Incoterms, other basic conditions provided for in the GTC with foreign countries are applicable in trade with a number of countries.

Note. Thus, according to the GUP with the PRC, the FOB condition for water transportation (sea and river) is interpreted differently than in Incoterms, namely: the costs of loading goods onto the ship are borne by the Seller; unless otherwise provided in the contract, the Seller also bears the costs of stowing the goods in the hold and other costs associated with loading the goods, and provides the necessary separation materials and ventilation equipment, the cost of which is paid by the Seller at the expense of the Buyer.

The same GUP stipulates that the supply of goods during rail transportation is carried out on the terms "free carriage" state border seller's country", for road transport - “free on board vehicle at the warehouse of the border acceptance point”, for air transportation - “free on board the aircraft at the airport of the Seller’s country”, and when postal items — "franco recipient", while the conditions of DAF, EXB, FSA do not apply.

The POU with Finland states that during rail transportation, deliveries are carried out “free carriage stipulated in the contract border station”, and for road transport "free-vehicle loading place" or "ex-vehicle destination".

In domestic foreign trade practice, instead of the usual FOB contained in Incoterms, the condition is often used « FOBwith trimming (laying in the hold)"(FOB stowed), since according to established customs in Russian commercial ports, the main stevedoring work is carried out by the port at the expense of the shipper (Seller). Similarly, during import operations, the Russian Buyer is interested in the foreign Seller ensuring that the goods are stowed in the holds of the ship in a foreign port, since the Buyer does not have a contractual relationship with the foreign port.

Note. Compared to Incoterms, the use of the term FOB in the United States differs significantly. According to the United States Uniform Commercial Code (UCC), the terms "FOB place" may be designated as "FOB place of shipment" and "FOB place of destination", and the indications "FOB ship, wagon or other means of transport" are acceptable. In our understanding, this means delivery on a free-designated point basis, not necessarily to the port, but to any land destination (place).

Factors influencing the choice of supply basis

When choosing basic delivery conditions, it is useful to consider the following factors:

— features of the product, its properties and dimensions;

— interest in reducing or increasing the volume of its obligations to supply goods and transferring corresponding responsibilities to a foreign counterparty;

- the ability of each of the parties to the contract to provide vehicles for delivery of goods to the final destination, taking into account transportation by one or more modes of transport (in mixed traffic) under a single transport document;

— possibilities of use alternative types transport and transportation routes<1>;

— calculated total transport and forwarding costs, including freight charges (freight rates for water transportation, tariffs for transportation by other modes of transport), the cost of transshipment, storage, forwarding services, insurance;

— conditions for cargo handling at loading, unloading and transshipment points;

- the amount of various duties, taxes and fees levied on the territory of the countries of the Seller, the Buyer and possible transit territories;

— features of obtaining and processing the necessary documents;

— established domestic and foreign trade practices;

— own experience of commercial work in foreign markets, including the presence or absence business relations with transport, forwarding, insurance and other organizations to ensure optimal promotion of goods from the Seller to the Buyer.

Decisive for choosing the supply basis and method of transportation is nature of the goods, called in the transport field cargo. Carriers distinguish several types of cargo based on the conditions of their transportation:

— general cargo(general cargo) - ordinary containerized and piece cargo, packed in boxes, bags, boxes, barrels, etc.;

— bulk cargo(cargo in bulk) - cargo transported without packaging, i.e. in bulk, bulk (ore, coal, fertilizers, grain, sand, gravel, etc.);

— liquid cargo(cargo in tanks) - transported in liquid form in tankers, railway and road tankers (oil, petroleum products, wine materials);

— perishable cargo(perishable cargo) - requiring special temperature and air conditions during transportation (fruits and vegetables, meat and dairy products, fish products, wine materials);

— oversized cargo, including lengths And heavyweights(long and heavy goods) - having dimensions or weight exceeding acceptable standards for placement in ordinary vehicles - on railway platforms, in heavy vehicles;

— dangerous goods(dangerous cargo) - highly flammable, explosive, poisonous, toxic, radioactive, etc., requiring special handling during transportation, transshipment, storage in order to avoid causing damage to people, property and the environment.

As is clear from the short list above, special vehicles are used to transport certain goods, including tankers, ore carriers, timber carriers, refrigerators, tanks, etc. Food products in a frozen or chilled state, as well as bananas ripening en route, must be transported in special railway mechanized trains, refrigerated vehicles, sea ​​vessels- refrigerators, banana carriers - or use high-speed air transport. For the transportation of some especially dangerous goods, special permits from government authorities of the countries of the Seller, Buyer and transit are required.

It is important for each party to the contract to find the most favorable relationship between two values: the contract price and the transport component. The Seller strives to minimize additional costs for delivering the goods to the destination, if possible passing them on to the Buyer in order to receive the intended real export proceeds. The buyer is interested in reducing transportation costs in order to reduce the actual import cost and at the same time avoid excessive responsibilities for finding vehicles, performing loading and unloading operations, completing various documentation and other operations.

In cases where the Russian Seller is interested in minimizing the volume of its obligations for the supply of goods, it is advantageous to focus on the terms “from the factory” or “free carrier”. The last condition in Russian conditions is more preferable, since it is difficult for a foreign Buyer to ensure customs clearance, especially obtaining an export license (if necessary). Based on the same considerations, FOB or FAS conditions are quite realistic for sea transportation (the latter is preferable for transportation in containers). According to the FAS, according to Incoterms 2000, customs clearance is assigned to the Seller.

A Russian Buyer who wishes to assign the maximum amount of responsibilities to the Seller can provide the basic conditions of DDP or DDU, as well as CIF for water transportation and CIP for transportation by other modes of transport. By the way, the DCF condition is unacceptable for the Russian Seller if he does not have the necessary information about the actual amounts of duties, taxes, fees and the customs clearance procedure in the Buyer’s country.

Russian VTD participants should be more attentive to the definition of basic conditions in contracts and, in particular, avoid such negligence as indicating “CIF Moscow”, “CIF Ekaterinburg”, if transportation of goods by water is not provided, or “free warehouse of the recipient” with reference to Incoterms.

It is also useful to remember that the three basic terms - FOB, SFR and CIF - equally provide that the Seller has delivered when the goods have passed the ship's rail at the port of shipment on the specified date or within the agreed period, and that the risk of loss or damage to the goods passes from the Seller to the Buyer at the moment the goods pass the ship's rail at the port of shipment. In this regard, it must be firmly understood that according to Incoterms, subject to CIF, the specified risks can not switch to Buyer at the port of discharge.

When shipping by sea on SFR or CIF terms, the Buyer at the time of concluding a transaction often finds it difficult to indicate the exact port of destination. In such cases, in import contracts you can write a group of ports of the same basin, for example black sea ​​ports Russia and/or Ukraine, Baltic ports of Russia and/or the Baltic countries.

At the request of the Seller or Buyer, the contract may specify more than one basic condition, but two or more alternative options.

Note. For example, when exporting large quantities of oil, it is possible to indicate the following alternative delivery terms: FOB Novorossiysk, and/or Tuapse, and/or Ventspils, and/or Odessa, and/or DAF Adamovo Zastava, and/or Feneshlitke, and/or Budkovets. It is therefore envisaged that the transport Russian oil can be carried out by sea and pipeline transport. The first four points are seaports in which there are terminals for the concentration of oil products, and they are located in two basins - the Black Sea and the Baltic. At the last three points there are oil pumping stations of main pipelines, from where oil can be sent to Poland, Germany, Hungary, the Czech Republic, Slovakia and other European countries.

Insurance of goods in transit

If the Seller is obliged to insure the goods during transportation to the designated destination (CIF and SIP conditions), then the terms of insurance are agreed upon by the parties. These conditions can be set out in a special article of the contract, where it is advisable to specify for what amount the Seller is obliged to insure the goods (preferably exceeding the contract amount), with which insurance company (we can recommend Ingosstrakh or its foreign representative offices and subsidiaries), against what risks ( including special ones), what document is used to draw up the insurance contract (insurance policy, certificate) and how this insurance document is transferred to the Buyer.

Incoterms stipulate that insurance must be obtained from a reputable insurer or insurance company. In the absence of special agreements to the contrary, insurance is provided in accordance with the minimum cover set out in the Institute Cargo Clauses of the London Underwriters or any similar set of contractual clauses.

The reputable insurer Ingosstrakh has developed based on the above conditions Cargo transport insurance rules, used in domestic foreign trade practice for decades.

According to Incoterms, at the request of the Buyer and at his expense, the Seller is obliged to insure against a number of special risks - war risks, strikes, riots and other civil disturbances, if possible. For Russian conditions for sea transport in winter period Insurance (for an additional fee) against ice risk is essential, since in winter all ports except Murmansk (where the warm Gulf Stream reaches) periodically freeze.

Incoterms also contain an indication of the amount insured: insurance must cover at least the price stipulated in the sales contract plus 10% (i.e. 110%) and must be concluded in the currency of the contract.

Quite naturally, Incoterms only provide for the Seller’s obligations to insure the goods up to a certain point and does not mention the Buyer’s obligations, since the latter does not have such obligations to the Seller for any delivery basis. However, the Buyer himself is interested in taking care of insurance of the goods during transportation by water, land or air from the place of delivery of the goods by the Seller to the final destination (conditions EXB, FSA, FAS, FOB, SFR, SPT, DAF).

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