Je okrajšava za mednarodne trgovske termine (Ang. International commercial terms). To so mednarodna uradna pravila Mednarodne trgovinske zbornice (ICC - International Chamber of Commerce) za tolmačenje trgovskih terminov. V uporabi so že več kot 60 let. Pravila so potrebna za nemoteno mednarodno trgovanje in jih priznavajo tudi mednarodna sodišča in upravni organi. Mednarodna trgovinska zbornica je konec leta 2010 objavila novo izdajo mednarodno dogovorjenih trgovskih terminov INCOTERMS ®2010.
|EXW||Ex works||Franko tovarna|
|FCA||Free Carrier||Franko prevoznik|
|CPT||Carriage Paid To||Prevoz plačan do|
|CIP||Carriage and Insurance Paid To||Prevoz in zavarovanje plačano do|
|DAT||Delivered At Terminal||Dobavljeno na terminalu|
|DAP||Delivered At Place||Dobavljeno na kraju|
|DDP||Delivered Duty Paid||Dobavljeno, dajatve plačane|
|FAS||Free Alongside Ship||Franko ob ladijski blok|
|FOB||Free On Board||Franko na ladijski krov|
|CFR||Cost And Freight||Stroški in prevoznina|
|CIF||Cost, Insurance And Freight||Prevoz Stroški, zavarovanje in prevoznina|
What are Incoterms
Incoterms / Trade Terms are key elements of international contracts of sale. They tell the parties what to do with respect to carriage of the goods from buyer to seller, and export & import clearance. They also explain the division of costs and risks between the parties. Please see below an overview of Incoterms and their version.
EXW - ExWorks)
Carriage & insurance is to be arranged by the buyer.
FCA - Free Carrier
Seller pays for carriage to the named place.
CPT - Carriage Paid To
This term means that the seller delivers the goods to the carrier nominated by him but the seller must in addition pay the cost of carriage. The seller must clear the goods for export.
CIP - Carriage and Insurance Paid
This term is the same as CPT but the seller has to procure insurance against the buyer's risk of loss or damage to the goods during the carriage. This term may be used for any mode of transportation.
DAP - Delivered At Place (named place of destination)
Seller pays for carriage to the named place, except for costs related to import clearance, and assumes all risks prior to the point that the goods are ready for unloading by the buyer.
DAT – Delivered at Terminal (named terminal at port or place of destination) (2010)
Seller pays for carriage to the terminal, except for costs related to import clearance, and assumes all risks up to the point that the goods are unloaded at the terminal.
DDP - Delivered Duty Paid
This term represents a maximum obligation to the seller.
FAS - Free Alongside Ship
This term means that the seller delivers when the goods are placed alongside the vessel at the named port of shipment. This term can be used for ocean transport only.
FOB - Free On Board
This term means that the seller delivers when the goods pass the ship's rail at the named port of shipment. The seller must clear the goods for export. This term can only be used for ocean transport.
CFR - Cost and Freight
This term means the seller delivers when the goods pass the ship's rail in the port of shipment. This term can only be used for ocean transport.
CIF - Cost, Insurance, Freight
The seller delivers when the goods pass the ship's rail in the port of shipment. The seller must pay the cost & freight necessary to bring goods to the named port of destination and must clear the goods for export. This term can only be used for ocean transport.