Incoterms 2010 国际贸易术语解释通则2010

...ForewordByRajatGupta,ICCChairmanTheglobaleconomyhasgivenbusinessbroaderaccessthaneverbeforetomarketsallovertheworld.Goodsaresoldinmorecountries，inlargequantities,andingreatervariety.Butasthevolumeandcomplexityofglobalsalesincrease,sodopossibilitiesformisunderstandingsandcostlydisputeswhensalecontractsarenotadequatelydrafted.TheIncoterms®rules,theICCrulesontheuseofdomesticandinternationaltradeterms,facilitatetheconductofglobaltrade.ReferencetoanIncoterms2010ruleinasalecontractclearlydefinestheparties'respectiveobligationsandreducestheriskoflegalcomplications.SincethecreationoftheIncotermsrulesbyICCin1936,thisgloballyacceptedcontractualstandardhasbeenregularlyupdatedtokeeppacewiththedevelopmentofinternationaltrade.TheIncoterms2010rulestakeaccountofthecontinuedspreadofcustoms-freezones,theincreaseduseofelectroniccommunicationsinbusinesstransactions,heightenedconcernaboutsecurityinthemovementofgoodsandconsolidatesintransportpractices.Incoterms2010updatesandconsolidatesthe'delivered'rules,reducingthetotalnumberofrulesfrom13to11,andoffersasimplerandclearerpresentationofalltherules.Incoterms2010isalsothefirstversionoftheIncotermsrulestomakeallreferencestobuyersandsellersgender-neutral.ThebroadexpertiseofICC'sCommissiononCommercialLawandPractice,whosemembershipisdrawnfromallpartsoftheworldandalltradesectors,ensuresthattheIncoterms2010rulesrespondtobusinessneedseverywheredefinestheparties'respectiveobligationsandreducestheriskoflegalcomplications.ICCwouldliketoexpressitsgratitudetothemembersoftheCommission,chairedbyFabioBortolotti(Italy),totheDraftingGroup,whichcomprisedCharlesDebattista(Co-Chair,France),JensBredow(Germany),JohnnyHerre(Sweden),DavidLwee(UK),LauriRailas前言国际商会主席RajatGupta全球经济一体化使得商业通向世界各地市场的途径空前宽广。各种各样的货物被销售到世界各地。然而，随着全球贸易数额的增加和贸易复杂性的加强，因贸易合同起草不恰当而带来的误解和高代价争端也可能随之增加。国际贸易术语解释通则，国际商会规则在国内和国际贸易用语的使用促进了全球贸易的进行。在贸易合同中引用国际贸易术语解释通则2010可明确界定各方义务并降低法律纠纷产生的风险。自从1936年国际商会制定出国际贸易术语解释通则之后，此项在全球范围内被采用的合同就经常性地更新换代，与国际贸易的发展步调一致。国际贸易术语解释通则2010考虑了免税贸易区的不断增加，电子沟通在商务中的不断增多，以及被更加重视的货物运输中的安全和变化等问。国际贸易术语解释通则2010更新并加强了交货规则，将规则总量从13条减少到了11条，并且使得所有规则的表述更加简洁明确。国际贸易术语解释通则2010同时也是第一个使得所有在买卖双方中的适用保持中立的第一个国际贸易术语解释版本。国际商会的商法和实践委员会成员来自世界各地和多个贸易部门，该委员会广泛的专业技能确保了国际贸易术语解释通则2010与各地的商贸需求相适应。国际商会向FabioBortolotti（意大利）的商法和实践委员会的成员表示谢意，向由CharlesDebattista（副组长，英国），ChristophMartinRadtke（副组长，法国），JensBredow（德国），JohnnyHerre（瑞典），DavidLwee（英国），LauriRailas（芬兰），FrankReynold（美国），MiroslavSubert（捷克）组成的起草小组致谢，并且向对11条规则的表述给予帮助的AskoRaty（芬兰）致谢。(Finland),FrankReynolds(US),andMiroslavSubert(SzechRepublic),andtoAskoRaty(Finland)forassistancewiththeimagesdepictingthe11rules.INTRODUCTIONTheIncoterms®rulesexplainasetofthree-lettertradetermsreflectingbusiness-to-businesspracticeincontractsforthesaleofgoods.TheIncoterms®rulesdescribemainlythetasks,costsandrisksinvolvedinthedeliveryofgoodsfromsellerstobuyers.HowtousetheIncoterms®2010rules1.IncorporatetheIncoterms®2010rulesintoyourcontractofsaleIfyouwanttheIncoterms®2010rulestoapplytoyourcontract,youshouldmakethisclearinthecontract,throughsuchwordsas,“[thechosenIncotermsruleincludingthenamedplace,followedby]Incoterms®2010”.2.ChoosetheappropriateIncotermsruleThechosenIncotermsruleneedstobeappropriatetothegoods,tothemeansoftheirtransport,andabovealltowhetherthepartiesintendtoputadditionalobligations,forexamplesuchastheobligationtoorganizecarriageorinsurance,ontheselleroronthebuyer.TheGuidanceNotetoeachIncotermsrulecontainsinformationthatisparticularlyhelpfulwhenmakingthischoice.WhicheverIncotermsruleischosen,thepartiesshouldbeawaretheinterpretationoftheircontractmaywellbeinfluencedbycustomsparticulartotheportorplacebeingused.3.SpecifyyourplaceorportaspreciselyaspossibleThechosenIncotermsrulecanworkonlyifthepartiesnameaplaceorport,andwillworkbestifthepartiesspecifytheplaceorportaspreciselyaspossible.Agoodexampleofsuchprecisionwouldbe:：“FCA38CoursAlbert1er,Paris,FranceIncoterms2010”.UndertheIncotermsruleExWorks(EXW),FreeCarrier(FCA),DeliveredatTerminal(DAT),DeliveredatPlace(DAP),介绍Incoterms®规则了一系列在货物销售商业合同实践中使用的三字母系列贸易术语Incoterms®规则主要描述了货物从卖方到买方运输过程中涉及的责任，费用和风险的划分。如何适用Incoterms®2010规则1.把Incoterms®2010规则应用到销售合同中如果要使合同适用Incoterms规则2010，应在合同中明确表明，例如：所选择的Incoterms规则（含指定地点）适用Incoterms®规则2010。2.选择适宜的Incoterms规则所选的Incoterms规则需要与货物，采取的运输方式相适宜，最重要的是合同双方是否意欲添加额外的义务，例如将办理运输或保险的义务加于买方或卖方。每个贸易术语的指导性解释中的信息对作出如此的决定非常有帮助。不论选用何种Incoterms规则，双方应该意识到对合同的解释会受到使用的港口或地址惯例影响。3.尽可能精准地描述你方地址或港口名称只有当事人双方选定特定的一个收货地或港口时，所选术语才能发挥作用。地点或港口名称越精准，Incoterms规则越有效。以下精准描述就是一个很好的例子：FCA38CoursAlbert1er，法国巴黎，2010通则在Incoterms规则下：EXW工厂交货（……指定地点）FCA货交承运人(……指定地点)”DAT终点站交货(……指定目的地)DAP地点交货(……指定目的地)DDP完税后交货(……指定目的地)FAS船边交货(……指定装运港)FOB船上交货(……指定装运港)此处所指地点为交货地点，同时风险也从卖方转移至买方。DeliveredDutyPaid(DDP),FreeAlongsideShip(FAS),andFreeonBoard(FOB),thenamedplaceistheplacewheredeliverytakesplaceandwhereriskpassesfromthesellertothebuyer.UndertheIncotermsruleCarriagePaidto(CPT),CarriageandInsurancePaidto(CIP),CostandFreight(CFR)Cost,InsuranceandFreight(CIF),Thenamedplacediffersfromtheplaceofdelivery.UnderthesefourIncotermsrules,thenamedplaceistheplaceofdestinationtowhichcarriageispaid.Indicationsastoplaceordestinationcanhelpfullybefurtherspecifiedbystatingaprecisepointinthatplaceordestinationinordertoavoiddoubtorargument.4.RememberthatIncotermsrulesdonotgiveyouacompletecontractofsaleIncotermsrulesdosaywhichpartytothesalecontracthastheobligationtomakecarriageorinsurancearrangements,whenthesellerdeliversthegoodstothebuyer,andwhichcostseachpartyisresponsiblefor.Incotermsrules,however,saynothingaboutthepricetobepaidorthemethodofitspayment.Neitherdotheydealwiththetransferofownershipofthegoods,ortheconsequencesofabreachofcontract.Thesemattersarenormallydealtwiththroughexpresstermsinthecontractofsaleorinthelawgoverningthatcontract.Thepartiesshouldbeawarethatmandatorylocallawmayoverrideanyaspectofthesalecontract,includingthechosenIncotermsrules.MainfeaturesoftheIncoterm@2010rulesTwonewIncotermsruls–DATandDAP–havereplacedtheIncoterms2000rulesDAF,DESDEQandDDU.ThenumberofIncotermsruleshasbeenreducedfrom13to11.Incoterms规则下CPT运费付至（……指定目的地）CIP运费、保险费付至(…指定目的地)CFR成本加运费(……指定目的港)CIF成本、保险费加运费(指定目的港)所指地点随交货地不同而不同。在这四条Incoterms规则下，所指地点为运费付至地。为了避免疑问和争议，指定地点或目的地可以进一步阐述为一个精确的地点。4．谨记Incoterms规则并没有给当事人提供一份完整的销售合同Incoterm规则确有阐述销售合同中当事人的特定义务，当卖方将货物运至买方时，办理运输和保险义务的承担。然而，Incoterms并没有任何关于付款价格或付款方式的规定，或是货物所有权的转移，违约的后果等。这些问题通常是通过销售合同的明示条款和适用的法律条文来解决。当事人需要注意的是，当地强制适用的法律有可能优先于销售合同的内容，包括所选择的Incoterms规则。Incoterms®2010的主要特征1.两个新的贸易术语，即DAT和DAP代替了原来Incoterms2000的DAF,DES,DEQ和DDU术语。贸易术语的数量从原来的13个减少到11个。Incoterms2010用两个可以不顾及已议定的运输模式的新术语——DAT，目的地交货和DAP，指定地交货——代替了Incoterms2000中的DAF,DES,SEQ和DDU术语。DAT和DAP术语都规定需在指定地点交货：在DAT情况下，从运输工具上卸下货物交由买方处置（这和先前的DEQ术语一样）；在DAP情况下同样交由买方处置，但需做好卸货的准备（这和先前的DAF,DES和DDU术语一样）。Thishasbeenachievedbysubstitutingtworulesthatmaybeusedirrespectiveoftheagreedmodeoftransport—DAT,DeliveredatTerminal,andDAP,DeliveredatPlace—fortheIncoterms2000rulesDAF,DES,DEQandDDU.Underbothnewrules,deliveryoccursatanameddestination:inDAT,atthebuyer’sdisposalunloadedfromthearrivingvehicle(asundertheformerDEQrule);inDAP,likewiseatthebuyer’sdisposal,butreadyforunloading(asundertheformerDAF,DESandDDUrules).ThenewrulesmaketheIncoterms2000rulesDESandDEQsuperfluous.ThenamedterminalinDATmaywellbeinaport,andDATcanthereforesafelybeusedincaseswheretheIncoterms2000ruleDEQoncewas.Likewise,thearriving“vehicle”underDAPmaywellbeashipandthenamedplaceofdestinationmaywellbeaport:consequently,DAPcansafelybeusedincaseswheretheIncoterms2000ruleDESoncewas.Thesenewrules,liketheirpredecessors,are“delivered”,withthesellerbearingallthecosts(otherthanthoserelatedtoimportclearance,whereapplicable)andrisksinvolvedinbringingthegoodstothenamedplaceofdestination.2.Classificationofthe11Incoterms®2010rulesThe11Incoterms®2010rulesarepresentedintwodistinctclasses：RULESFORANYMODEORMODESOFTRANSPOTREXWEXWORKSFCAFREECARRIERCPTCARRIAGEPAIDTOCIPCARRIAGEANDINSURANCEPAIDTODATDELIVEREDATTERMINALDAPDELIVEREDATPLACEDDPDELIVEREDDUTYPAIDRULESFORSEAANDINLANDWATERWAYTRANSPORTFASFREEALONGSIDESHIPFOBFREEONBOARDCFRCOSTANDFREIGHTCIFCOSTINSURANCEANDFREIGHT新贸易术语的使用，使Incoterms2000中的DES和DEQ成为多余。DAT的目的地可以是港口，因此DAT可以用于在Incoterms2000下DEQ适用的情况。同样的，DAP中运达货物的交通工具可以是轮船，而目的地也可以是港口，因此DAP可以用于Incoterms2000下DES适用的情况。这两个新的术语，和先前的几个术语一样，是由卖方承担所有费用（除了与进口清算有关的费用）和货物到达目的地前的风险。2.Incoterms®2010中11种贸易术语的分类Incoterms®201011种贸易术语目前被分为两类：适用于任何运输方式的术语：EXW工厂交货FCA货交承运人CPT运费付至CIP运费及保险费付至DAT目的地交货DAP所在地交货DDP完税后交货适用于海上和内陆水上运输的术语：FAS船边交货FOB船上交货CFR成本加运费CIF成本、保险费加运费第一种分类中的七种贸易术语不用考虑所选用运输方式的种类。EXW,FCA,CPT,CIP,DAT,DAP和DDP都属于第一种分类。它们甚至可以运用于没有海上运输的情况下。谨记只要运输中一个部分运用过船只便可以适用此类术语。ThefirstclassincludesthesevenIncoterms®2010rulesthatcanbeusedirrespectiveofthemodeoftransportselectedandirrespectiveofwhetheroneormorethanonemodeoftransportisemployed.EXW,FCA,CPT,CIP,DAT,DAPandDDPbelongtothisclass.Theycanbeusedevenwhenthereisnomaritimetransportatall.Itisimportanttoremember,however,thattheserulescanbeusedincaseswhereashipisusedforpartofthecarriage.InthesecondclassofIncoterms®2010rules,thepointofdeliveryandtheplacetowhichthegoodsarecarriedtothebuyerarebothports,hencethelabel“seaandinlandwaterway”rules.FAS,FOB,CFRandCIFbelongtothisclass.UnderthelastthreeIncotermsrules,allmentionoftheship’srailasthepointofdeliveryhasbeenomittedinpreferenceforthegoodsbeingdeliveredwhentheyare“onboard”thevessel.Thismorecloselyreflectsmoderncommercialrealityandavoidstheratherdatedimageoftheriskswingingtoandfroacrossanimaginaryperpendicularline.3.RulesfordomesticandinternationaltradeIncotermsruleshavetraditionallybeenusedininternationalsalecontractswheregoodspassacrossnationalboarders.Invariousareasoftheworld,however,tradeblocs,liketheEuropeanUnion,havemadeborderformalitiesbetweendifferentcountrieslesssignificant.Consequently,thesubtitleoftheIncoterms®2010rulesformallyrecognizethattheyareavailableforapplicationtobothinternationalanddomesticsalecontracts.Asaresult,theIncoterms®2010rulesclearlystateinanumberofplacesthattheobligationtocomplywithexport/importformalitiesexistsonlywhereapplicable.TwodevelopmentshavepersuadedICCthatamovementinthisdirectionistimely.Firstly,traderscommonlyuseIncotermsrulesforpurelydomesticsalecontract.ThesecondreasonisthegreaterwillingnessintheUnitesStatestouseIncotermrulesindomestictraderatherthantheformerUniformCommercialCodeshipmentanddeliveryterms.在第二类术语中，交货点和把货物送达买方的地点都是港口，所以只适用于“海上或内陆水上运输”。FAS,FOB,CFR和CIF都属于这一类。最后的三个术语，删除了以越过船舷为交货标准而代之以将货物装运上船。这更准确的反应了现代商业现实，避了以往风险围绕船舷这条虚拟垂线来回摇摆。3.国内贸易和国际贸易的规定传统的Incoterms规则只在国际销售合同中运用，此种交易货物运输都需跨越国界。在世界许多地区，商业集团如欧盟使得不同国家间的过关手续不再重要。所以，Incoterms®2010正式认可所有的贸易规则既可以适用于国内交易也可以适用于国际交易。所以，Incoterms®2010在一些地方明确规定，只有在适当的时候，才有义务遵从进口或者出口的手续。两个新发展使得ICC相信向这个方向的改革是适宜的。首先，商人们普遍在国内贸易合同使用Incoterms2010规则。其次，比起先前提到的统一的商业规则中的运输和交付术语，在国内贸易中更多美国人愿意使用Incoterms2010中的术语。4．引言在Incoterms®2010的每条规则前面，都有一条引言。引言解释每条贸易规则的基本内容，比如说什么时候被运用到，什么时候风险转移，还有费用在卖方和买方间是怎样分配的等等。引言并不是Incoterms®2010的内容，但是它们能帮助使用者更准确更有效率的针对特定的贸易运用合适的贸易条款。5.电子通信上一版本的Incoterms规则已经确定了可以被电子数据交换信息替代的文件。然而Incoterms®规则2010中的A1/B1赋予电子通信方式和纸质通讯相同的效果，只要缔约双方同意或存在国际惯例。这一规定有利于促进Incoterms®规则2010中新的电子程序的演进。4.GuidanceNotesBeforeeachIncoterms®2010ruleyouwillfindaGuidanceNote.TheGuidanceNotesexplainthefundamentalsofeachIncotermsrule,suchaswhenitshouldbeused,whenriskpasses,andhowcostsareallocatedbetweensellerandbuyer.TheGuidanceNotesarenotpartoftheactualIncoterms®2010rules,butareintendedtohelptheuseraccuratelyandefficientlysteertowardstheappropriateIncotermsruleforaparticulartransaction.5.ElectroniccommunicationPreviousversionsofIncotermsruleshavespecifiedthosedocumentsthatcouldbereplacedbyEDImessages.ArticlesA1/B1oftheIncoterms®2010rules,however,nowgiveelectronicmeansofcommunicationthesameeffectaspapercommunication,aslongasthepartiessoagreeorwherecustomary.ThisformulationfacilitatestheevolutionofnewelectronicproceduresthroughoutthelifetimeoftheIncoterms®2010rules.6.InsurancecoverTheIncoterms®2010rulesarethefirstversionoftheIncotermsrulessincetheversionoftheInstituteCargoClausesandtakeaccountofalterationsmadetothoseclauses.TheIncoterms®2010rulesplaceinformationdutiesrelatingtoinsuranceinarticlesA3/B3,whichdealwithcontractsofcarriageandinsurance.TheseprovisionshavebeenmovedfromthemoregenericfoundinarticleA10/B10oftheIncoterms2000rules.ThelanguageinarticlesA2/B3relatingtoinsurancehasalsobeenalteredwithaviewtoclarifyingtheparties’obligationsinthisregard.7.Security-relatedClearancesandinformationrequiredforsuchclearancesThereisheightenedconcernnowadaysaboutsecurityinthemovementofgoods,requiringverificationthatthegoodsdonotposeathreattolifeorpropertyforreasonsotherthantheirinherentnature.Therefore,theIncoterms®2010ruleshaveallocatedobligationsbetweenthebuyerandsellertoobtainortorenderassistanceinobtainingsecurity-relatedclearances,suchaschain-of-custodyinformation,inarticlesA2/B2andA10/B10ofvariousIncotermsrules.6.保险范围Incoterms®规则2010是协会货物条款修订以来的最新版国际贸易术语规则，并就对那些条款的变更做了考虑。Incoterms®规则2010把关系到保险的信息义务规定在A3/B3，这涉及到运输和保险合同。这些条款已经从更为普通的国际贸易术语2000中A10/B10的文章中删除。为了明确缔约双方的义务，条款A2/B3中涉及保险的行文也做了变化。7.与安全有关的清关需要的信息现在人们高度关注货物运输中的安全问题，需要确认货物不会对生命和财产有威胁，除了其自身固有的属性。因此，Incoterms®规则2010已经在买家和卖家间分配了义务，在与安全有关的清关获得或者提供帮助，例如在多种多样的国际贸易术语中A2/B2和A10/B10的监管链相关信息。8.终点站操作费在国际贸易术语CPT，CIP，CIF，DAT，DAP和DDP项下，卖家必须做好安排使货物到达指定目的地。虽然运费是由卖方支付的，但因为运费一般被卖方包含在销售价格中所以实际上运费是由买方支付的。货运费有时包括港口或集装箱码头内的理货和运输费用，承运人和终点站运营方也可能向收到货物的买家收取这笔费用。在这种情况下，买家会想要避免对同一服务重复付费：一次付给卖家作为销售价格中的一部分，一次单独地付给承运人或者终点站运营方。Incoterms®规则2010在相关国际贸易术解释规则的A6/B6条款明确的分配此项费用，力求避免重复付费。9.连环合同与工业制成品的销售不同，在农矿产品的销售中，货物经常在沿销售链运转过程中被频繁销售多次。这种情况下，在运输中的卖家不用再运输货物，因为货物已被第一个卖家装船运输了。中途的卖方通过接收货物而非运输货物向买方履行义务。为明确起见，Incoterms®规则2010在相关规定中把提取已经运输的商品的义务作为运输商品义务的替换。8.TerminalhandlingchargesUnderIncotermsrulesCPT,CIP,CFR,CIF,DAT,DAP,andDDP,thesellermustmakearrangementsforthecarriageofthegoodstotheagreeddestination.Whilethefreightispaidbytheseller,itisactuallypaidforbythebuyerasfreightcostsarenormallyincludedbythesellerinthetotalsellingprice.Thecarriagecostswillsometimesincludethecostsofhandlingandmovingthegoodswithinportorcontainerterminalfacilitiesandthecarrierorterminaloperatormaywellchargethesecoststothebuyerwhoreceivesthegoods.Inthesecircumstances,thebuyerwillwanttoavoidpayingforthesameservicetwice:oncetotheselleraspartofthetotalsellingpriceandonceindependentlytothecarrierortheterminaloperator.TheIncoterms®2010rulesseektoavoidthishappeningbyclearlyallocatingsuchcostsinarticlesA6/B6oftherelevantIncotermsrules.9.StringsalesInthesaleofcommodities,asopposedtothesaleofmanufacturedgoods,cargoisfrequentlysoldseveraltimesduringtransit“downastring”whenthishappens,asellerinthemiddleofthestringdon’thavetoshipthegoodsbecausethesehavealreadybeenshippedbythefirstsellerinthestring.Thesellerinthemiddleofthestringthereforeperformsitsobligationstowardsitsbuyernotbyshippingthegoods,butby“procuring”goodsthathavebeenshipped.Forclarificationpurposes,Incoterms®2010rulesincludetheobligationto“procuregoodsshipped”asanalternativetotheobligationtoshipgoodsintherelevantIncotermsrules.RULESFORANYMODEORMODESOFTRANSPORTVariantsofIncotermsrulesSometimesthepartieswanttoalteranIncotermsrules.TheIncoterms2010rulesdonotprohibitsuchalteration,buttherearedangersinsodoing.Inordertoavoidanyunwelcomesurprises,thepartieswouldneedtomaketheintendedeffectofsuchalterationsextremelyclearintheircontract.Thus,forexample,iftheallocationofcostsintheIncoterms2010rulesisalteredinthecontract,thepartiesshouldalsoclearlystatewhethertheyintendtovarythepointatwhichtheriskpassesfromsellertobuyer.StatusofthisintroductionThisintroductiongivesgeneralinformationontheuseandinterpretationoftheIncoterms2010rules,butdoesnotformpartofthoserules.ExplanationoftermsusedintheIncoterms2010rulesAsintheIncotermsrules,theseller’sandbuyer’sobligationsarepresentedinmirrorfashion,reflectingundercolumnAtheseller’sobligationsandundercolumnBthebuyer’sobligations.Theseobligationscanbecarriedoutpersonallybythesellerorthebuyerorsometimes,subjecttotermsinthecontractortheapplicablelaw,throughintermediariessuchascarriers,freightforwardersorotherpersonsnominatedbythesellerorthebuyerforaspecificpurpose.ThetextoftheIncoterms2010rulesismeanttobeself-explanatory.However,inordertoassistusersthefollowingtextsetsoutguidanceastothesenseinwhichselectedtermsareusedthroughoutthedocument.Carrier:ForthepurposesoftheIncoterms2010rules,thecarrieristhepartywithwhomcarriageiscontracted.CustomsFormalities:Thesearerequirementstobemetinordertocomplywithanyapplicablecustomsregulationsandmayincludedocumentary,security,informationorphysicalinspectionobligations.Delivery:Thisconcepthasmultiplemeaningsintradelawandpractice,butintheIncoterms2010rules,itisusedtoindicatewheretheriskoflossofordamagetothegoodspassesfromthesellertothebuyer.运输方式的规则国际贸易术语解释通则的变体贸易各方有时因各自需要意图修改某一国际贸易术语规则的适用。《国际贸易术语解释通则2010》并不禁止这种修改，但是这样做会带来一定的危险。因此双方都应当在合同中明确表明修改意欲达到的效果以避免不愉快的分歧。譬如，假设合同改变了Incoterms规则中费用的分配，那么合同各方亦应当明确声明是否改变风险（从卖方到买方）转移的临界点。本导言的功能地位本导言只是对《国际贸易术语解释通则2010》的用途和解释的概括提示，并不是这些的组成部分。对《国际贸易术语解释通则2010》中术语的解释正如《国际贸易术语解释通则2010》中所述，买方和卖方的共同义务是以对应方式呈现的，也就是说，既能反映出A栏中的买方义务，又能反映出B栏中的卖方义务。这些义务可以由买方或者卖方亲自履行，有时抑或受制于合同或者适用法律中的个别条款的规定，由诸如承运人、转运代理人等中介组织，或者其他由买方或者卖方为了特定目的而委任的人来履行。《国际贸易术语解释通则2010》正文中条文解析明了。但出于引导辅助（使用者）理解的考虑，编者还是占用了以下篇幅对从《规则》中选取的几个术语进行阐释。承运人：出于《国际贸易术语解释通则2010》的目的，承运人是指与托运人订立合同，并承担运输义务的一方。报关单：是指为了遵守海关条例而需要满足的一些要求，包括了单据、安全、信息或者实体检验之义务。交货：在商法和商事活动中，这个概念有多种涵义。但是，在《国际贸易术语解释通则2010》中，交货用来表明在货物由卖方向买方转移的过程中毁损风险在何处转移。Deliverydocument:ThisphraseisnowusedastheheadingtoarticleA8.Itmeansadocumentusedtoprovethatdeliveryhasoccurred.FormanyoftheIncoterms2010rules,thedeliverydocumentisatransportdocumentorcorrespondingelectronicrecord.However,withEXW,FCA,FASandFOB,thedeliverydocumentmaysimplybeareceipt.Adeliverydocumentmayalsohaveotherfunctions,forexampleaspartofthemechanismforpayment.Electronicrecordorprocedure:Asetofinformationconstitutedofoneormoreelectronicmessagesand,whereapplicable,beingfunctionallyequivalentwiththecorrespondingpaperdocument.Packaging:thiswordisusedfordifferentpurposes:1.Thepackagingofthegoodstocomplywithanyrequirementsunderthecontractofsale.2.Thepackagingofthegoodssothattheyarefitfortransportation.3.Thestowageofthepackagedgoodswithinacontainerorothermeansoftransport.IntheIncoterms2010rules,packagingmeansboththefirstandsecondoftheabove.TheIncoterms2010rulesdonotdealwiththeparties’obligationsforstowagewithinacontainerandtherefore,whererelevant,thepartiesshoulddealwiththisinthesalecontract.交货单：此术语现在已成为A8条款的标题。交货单，是用于已完成交货的凭证。对于《国际贸易术语解释通则2010》中的许多规则，交货单是一种运输单据或相关电子记录。但是对于EXW，FCA，FAS和FOB，交货单只是一种收据。当然，交货单还有其他功能，比如支付程序的一个环节。电子记录或者程序：由一个或多个可适用的电子讯号组成的一组信息库，其功能上等同于相应的纸质文档。包装：此词因语境不同有不同含义：1.符合销售合同要求的货物包装；2.符合运输要求的货物包装；3.集装箱或其他运输工具中已包装货物的理仓在《国际贸易术语解释通则2010》中，“包装”一词有以上中的1和2项的含义。Incoterms2010中并不涉及集装箱内货物的理仓义务，当事人应在销售合同中予以确定。EXW(insertnamedplaceofdelivery)GUIDANCENOTEThisrulemaybeusedirrespectiveofthemodeoftransportselectedandmayalsobeusedwheremorethanonemodeoftransportisemployed.Itissuitablefordomestictrade,whileFCAisusuallymoreappropriateforinternationaltrade.“ExWorks”meansthatthesellerdeliverswhenitplacesthegoodsatthedisposalofthebuyerattheseller’spremisesoratanothernamedplace(i.e.,works,factory,warehouse,etc.).Thesellerdoesnotneedtoloadthegoodsonanycollectingvehicle,nordoesitneedtoclearthegoodsforexport,wheresuchclearanceisapplicable.Thepartiesarewelladvisedtospecifyasclearlyaspossiblethepointwithinthenamedplaceofdelivery,asthecostsandriskstothatpointarefortheaccountoftheseller.Thebuyerbearsallcostsandrisksinvolvedintakingthegoodsfromtheagreedpoint,ifany,atthenamedplaceofdelivery.EXWrepresentstheminimumobligationfortheseller.Theruleshouldbeusedwithcareas:a)Thesellerhasnoobligationtothebuyertoloadthegoods,eventhoughinpracticethesellermaybeinabetterpositiontodoso.Ifthesellerdoesloadthegoods,itdoessoatthebuyer’sriskandexpense.Incaseswherethesellerisinabetterpositiontoloadthegoods,FCA,whichobligesthesellertodosoatitsownriskandexpense,isusuallymoreappropriate.b)AbuyerwhobuysfromaselleronanEXWbasisforexportneedstobeawarethatthesellerhasanobligationtoprovideonlysuchassistanceasthebuyermayrequiretoeffectthatexport:thesellerisnotboundtoorganizetheexportclearance.BuyersarethereforewelladvisednottouseEXWiftheycannotdirectlyorindirectlyobtainexportclearance.c)Thebuyerhaslimitedobligationstoprovidetotheselleranyinformationregardingtheexportofthegoods.However,thesellermayneedthisinformationfor,e.g.,taxationorreportingpu