Practical Guide to INCOTERMS 2010

7/31/2019 Practical Guide to INCOTERMS 2010

1/22
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2/22

S~ie}oei` H{omk }f OAEF]K^JU >393
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3/22

F@KHIÔF @@IJI\I^KU

S~ie}oei` H{omk }f

OAEF]K^JU >393

Sìek f mkòtk~y

]~iauk~ f ~oubu

Mfe{jka}u iam e{u}fju

I``fei}ofa f `fhou}oeu efu}u

]~iausf~} oau{~iaek

Jk}gfmu f siyjka}


4/22

SÎEOEI@ H[OMK F OAEFK^JU >393

Af si~} f }gou s{nòei}ofa ji nk ~ks~fm{ekm, u}f~km oa i ~k}~okti` uu}kj f~ }~iaujo}}kmoa ia f~ju f~ ia jkiau, k`ke}~faoe, jkegiaoei`, sgf}fefsoah, ~kef~moah f~ f}gk~xouk,

xo}gf{} }gk s~of~ x~o}}ka sk~jouuofa f }gk s{nòugk~!

Efs~ohg} H`fni` Ji~bk}oah U}~i}khoku U!@!, >399

Iiì, 75, >7334, Jim~om

k`!< "5= ?9*;87>448

Diw!< "5= ?9*;8;?33?

xxx!h`fniàkhf}oi}f~!efj

ji~bk}oahCh`fni`ji~bk}oah!ku

OUNA< ?87*7=*?>;83*75*4

Efjsfuo}ofa iam mkuoha< ^{na Uaegk|


5/22

OAMKW

XGI] I^K OAEF]K^JU [@KU6 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 4

Eìuuodei}ofa f Oaef}k~ju >393 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 7

Jioa egiahku oa Oaef}k~ju >393 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ?

Iuske}u f f~koha }~imk }gi} Oaef}k~ju mf af} ~kh{ì}k !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 95

Ti~oia}u f Oaef}k~ju !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 9=

XGI] I^K OAEF]K^JU [UK DF^6 !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 9;

]gk sìek f mkòtk~y !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 94

Mfe{jka}u iam e{u}fju s~fekm{~ku !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 9?

]~iauk~ f ~oubu oa }~iausf~} !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! >9

I``fei}ofa f `fhou}oeu efu}u !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! >>

FN@OHI]OFAU FD ]GK UK@@K^ IAM ]GK N[_K^ !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! >8

KWX Kw Xf~bu !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! >7

DEI D~kk Ei~~ok~ !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 5;

DIU D~kk I`fahuomk Ugos !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! =>

DFN D~kk Fa Nfi~m !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! =?

ES] Ei~~oihk Siom ]f !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ;4

ED^ Efu} iam D~kohg} !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 45

EOS Ei~~oihk iam Oau{~iaek Siom }f !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 83

EOD Efu}, Oau{~iaek iam D~kohg} !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 87

MI] Mkòtk~km I} ]k~joai` !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 74

MIS Mkòtk~km I} Sìek !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! ?5

MMS Mkòtk~km M{}y Siom !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 933

]KA BK_U DF^ ]GK S^FDKUUOFAI@ [UK FD OAEF]K^JU !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 938


6/22

XGI] I^KOAEF]K^JU

^[@KU6


7/22

XGI] I^K OAEF]K^JU ^[@KU68

Xgi} i~k Oaef}k~ju ~{`ku6

Oaef}k~ju 'OA}k~ai}ofai` EFjjk~ek K^JU/ ~{`ku i~k i }f}i` f k`ktka }k~ju s{n*òugkm n }gk Oa}k~ai}ofai` Egijnk~ f Efjjk~ek 'OEE/ niukm oa Si~ou, xgoeg mkak}gk efamo}ofau f u{ss` f hffmu oa oa}k~ai}ofai` ui`ku }~iauie}ofau! ]k ~u} kmo}ofa

xiu s{n ougkm oa 9?54 iam u{nuky{ka}` gitk nkka jiboah efa}oa{f{u ~ktouofau iam{smi}ku '{u{i`` ktk~ }ka ki~u/ }f }gk fak e{~~ka}` oa f~ek 'Oaef}k~ju >393/!

]k Oaef}k~ju >393 ~{`ku i~k efa}ioakm oa S{nòei}ofa Af! 89; f }gk Oa}k~ai}ofaiÈgijnk~ f Efjjk~ek oa noòah{i` Kahòug*D~kaeg kmo}ofa! I efs f }gou s{nòei*}ofa eia nk iey{o~km, oa nf}g gi~m efs iam k*nffb f~ji}, fa }gk xknuo}k xxx!oeenffbu!efj!

]k x~o}oah f Oaef}k~ju ~{`ku ou ei~~okm f{} n i h~f{s f kwsk~}u nk`fahoah }f mok~*ka} s~fkuuofau iam ie}oto}oku, n{} jfu} f }gkj efjk ~fj }gk khi` k`m! ]k mkue~os*}ofa f kieg Oaef}k~j oae`{mku i h{omiaek af}k xgoeg s~ftomk h{omkòaku f~ nk}}k~{uk! ]k f``fxoah uk}u f{} }gk fnòhi}ofau f kieg f }gk si~}oku 'uk``k~ iam n{k~/ oa}ka uke}ofau }gi} oae`{mk, ijfah f}gk~u< mkòtk~, }~iausf~} iam oau{~iaek efa}~ie}u,}~iauk~ f ~oubu, i``fei}ofa f `fhou}oeu efu}u, oauske}ofa f hffmu, af}oeku, k}e!

Oaef}k~ju i~k s~oti}k ìx ~{`ku iam i~k af} u{ssf~}km n }gk ìxu f ia ef{a}~ f~n i u{s~iai}ofai` f~hiao|i}ofa! ]k i~k ~{`ku uk} n n{uoakuuku 'kwsf~}k~u iam oj*

sf~}k~u/ xo}goa }gk Oa}k~ai}ofai` Egijnk~ f Efjjk~ek oa f~mk~ }f ~kh{ì}k ufjkiuske}u f f~koha }~imk fsk~i}ofau!

Oaef}k~ju mf af} gitk }gk f~ek f ìx iam }gk~kf~k ou af} fnòhkm }f {uk }gkj oaoa}k~ai}ofai` }~imk fsk~i}ofau2 }gko~ {uk xo`` nk efamo}ofakm fa }gk ieeks}iaek f }gksi~}oku 'uk``k~ iam n{k~/ oa }gk ui`k efa}~ie}! ]k u}~kah}g f }gk Oaef}k~ju ou }gi}i~k xomk` bafxa iam {ukm n mok~ka} ie}f~u oa f~koha }~imk 'kwsf~}k~u, ojsf~}k~u,ei~~ok~u, ~kohg} f~xi~mk~u, e{u}fju n~fbk~u, niabu iam oau{~iaek efjsiaoku, k}e!/!]i} ou tk~ {uk{` f~ uk``k~u iam n{k~u }f ih~kk fa }k~ju f mkòtk~ f }gk hffmuiam }gi} }gk ih~kkjka} efaf~ju }f ~{`ku }gi} i~k {aotk~ui`` bafxa!

Oaef}k~ju eia nk eìuuokm ieef~moah }f }g~kk e~o}k~oi }gi} i`` gitk }f mf xo}g }~iau*sf~}< jfmk f }~iausf~} {ukm, sijka} f~ }gk jioa 'oa}k~ai}ofai`/ }~iausf~} iam}~iauk~ f ~oubu oa }~iausf~}! Oa }gk eìuuoei}ofa f Oaef}k~ju >393, }gk s~ktioòahiss~fieg ou }gk jfmk f }~iausf~} {ukm!


8/22


Eìuuodei}ofa f Oaef}k~ju >393

Jfmk f }~iausf~} {ukm 'Oaef}k~ju f~ iay jfmk f }~iausf~} iam ukiOaef}k~ju/

]k ~u} e~o}k~ofa ou }gk jfmk f }~iausf~} {ukm! Oa }gk tk~uofa f Oaef}k~ju >393,}gk~k i~k uktka Oaef}k~ju }gi} eia nk {ukm xo}g ia jfmk f }~iausf~} 'u{~iek, io~ f~uki/ f~ j{`}os`k jfmku 'j{`}ojfmi`/! Fa }gk efa}~i~, }gk~k i~k f{~ Oaef}k~ju }gi}eia fa` nk {ukm xo}g uki }~iausf~} iam oaìam xi}k~xiu 'eiaiù, ~otk~u, ìbku/!

Oaef}k~ju df~ ia jfmk fd }~iausf~} iam j{`}ojfmi` }~iausf~}


9/22

XGI] I^K OAEF]K^JU ^[@KU6?

}gk ~oubu f }~iausf~} i~k }~iauk~~km oa }gk ef{a}~ f f~ohoa xgka }gk hffmu i~k fimkmfa }gk jkiau f }~iausf~}! Gkaek oa }gk Oaef}k~ju EOD iam EOS, xgoeg oaef~sf~i}ki efjs{ùf~ oau{~iaek }~iausf~}, o} ou }gk uk``k~ xgf go~ku iam siu }gk oau{~iaek,

i`}gf{hg, }gk nkakeoi~ f oau{~iaek ou }gk n{k~ xgf nki~u }gk ~oubu f }~iausf~}!

Eìuuodei}ofa f Oaef}k~ju >393

Ie~fayju Oaef}k~jJfmk f

}~iausf~}

Siyjka}

f jioa

}~iausf~}

]~iauk~

f ~oubu oa

}~iausf~}

KWX

DEI

ES]

EOS

MI]

MIS

MMS

Kw Xf~bu

D~kk Ei~~ok~

Ei~~oihk Siom ]f

Ei~~oihk iam Oau{~iaek Siom ]f

Mkòtk~km I} ]k~joai`

Mkòtk~km I} Sìek

Mkòtk~km M{}y Siom

Iay jfmk

Iay jfmk

Iay jfmk

Iay jfmk

Iay jfmk

Iay jfmk

Iay jfmk

N{yk~

N{yk~

Uk``k~

Uk``k~

Uk``k~

Uk``k~

Uk``k~

F~ohoa

F~ohoa

F~ohoa

F~ohoa

Mku}oai}ofa

Mku}oai}ofa

Mku}oai}ofa

DIU

DFN

ED^

EOD

D~kk I`fahuomk Ugos

D~kk Fa Nfi~m

Efu} iam D~kohg}

Efu}, Oau{~iaek iam D~kohg}

Uki

Uki

Uki

Uki

N{yk~

N{yk~

Uk``k~

Uk``k~

F~ohoa

F~ohoa

F~ohoa

F~ohoa

Jioa egiahku oa Oaef}k~ju >393

]k Oaef}k~ju >393 gitk jimk ufjk uohaoeia} egiahku oa ~kì}ofa }f }gk s~ktof{utk~uofa f Oaef}k~ju >333! ]kuk egiahku oae`{mk nf}g }gk kòjoai}ofa iam e~ki}ofa

f akx }k~ju, jfmoei}ofa f ek~}ioa {uku oa }gk kwou}oah }k~ju iam imis}oah }gk ~{`ku}f }gk fsk~i}ofai` `fhou}oeu, Oa}k~ak} efjj{aoei}ofau iam uke{~o} s~fekm{~ku }gi}gitk nkka ojs`kjka}km i} }gk nf~mk~u f ef{a}~oku!


10/22


Nk`fx, xk fk~ i n~ok mkue~os}ofa f }gk jilf~ egiahku! ]k kke}u f u{eg egiahku faf~koha }~imk fsk~i}ofau i~k moue{uukm oa mk}io` oa }gk uke}ofau mktf}km }f kieg Oaef}k~j!

^km{e}ofa ~fj 95 }f 99 }k~ju

Oa ~kì}ofa }f }gk Oaef}k~ju >333, }gk >393 tk~uofa kòjoai}km f{~ }k~ju< MKU 'Mk*òtk~km Kw Ugos/, MKY 'Mkòtk~km Kw Y{i/, MID 'Mkòtk~km I} D~fa}ok~/ iam MM['Mkòtk~km M{} [asiom/! ]kuk Oaef}k~ju gim o}}`k {uk< oa }gk eiuk f MKU iam MKYf~ ek~}ioa ui`ku f n{`b hffmu }gi} i~k mkòtk~km }f }gk sf~}u f mku}oai}ofa2 MID oamkòtk~oku i} ~fa}ok~u xo}g ufjk moe{`}, xgk~k ou nk}}k~ }gi} }gk n{k~ }ibku ftk~ fojsf~} s~fekm{~ku2 iam oa }gk eiuk f MM[ xgi} giu ie}{i`` fee{~~km ou i ~kaijoah,nkei{uk }gk akx MIS Oaef}k~j ku}inòugku fnòhi}ofau tk~ uojoì~ }f MM[! Gfxktk~,o} ugf{`m nk af}km }gi} }gk f{~ Oaef}k~ju }gi} gitk nkka kòjoai}km eia u}o`` nk {ukm n

kwsf~}k~u iam ojsf~}k~u uoaek }gk Oaef}k~ju >393 ~{`ku mf af} ~kski` Oaef}k~ju >333~{`ku! Jf~kftk~, o i efjsia s~kk~ }f {uk Oaef}k~ju >333, }gk ugf{`m ~kk~ }f }goutk~uofa oa }gk ui`k efa}~ie}, jka}ofaoah }gk kws~kuuofa Oaef}k~ju >333 i}k~ }gk sìekf mkòtk~ 'k!h! MID [UI&Jkwoef nf~mk~ i} @i~kmf, kwiu, [UI, Oaef}k~ju >333/!

Akx }k~ju oa Oaef}k~ju >393

MI] ~ksìeku MKU, MKY y MID

MIS ~ksìeku MM[

Oaef}k~ju >393 e~ki}km }xf akx Oaef}k~ju< MI 'Mkòtk~km I} k~joai`/ iam MIS'Mkòtk~km I} Sìek/! ]k ~u} ~ksìeku }gk }g~kk Oaef}k~ju MKU, MKY, iam MID,

xgka }gk jk~egiamouk ou mkòtk~km }f }gk mku}oai}ofa ef{a}~ oa i }k~joai` f~ }~iau*sf~}i}ofa oa~iu}~{e}{~k 'sf~}, io~sf~}/! MIS giu i {ae}ofa tk~ uojoì~ }f MM[, iuaf}km inftk!

S~of~o}y f~ Oaef}k~ju {ukm xo}g iay jfmk f }~iausf~} oa efjsi~oufa xo}g

uki Oaef}k~ju

]k akx eìuuoei}ofa f Oaef}k~ju >393 mf af} }ibk oa}f ieef{a} }gk jioa e~o}k~ofaf }gk mou}~on{}ofa f efu}u nk}xkka uk``k~ iam n{k~, n{} }gk jfmk f }~iausf~} {ukm393 ~{`kuhotk s~of~o} }f }gk Oaef}k~ju f~ ia jfmk f }~iausf~} nkei{uk }gk } nk}}k~ xo}g}gk ~kiò} f oa}k~ai}ofai` `fhou}oeu!

Hffmu oa efa}ioak~u fa`y f~ Oaef}k~ju f~ iay jfmk f }~iausf~} n{} af}f~ uki Oaef}k~ju!

]ou ou sk~gisu }gk jfu} uohaoeia} egiahk oa Oaef}k~ju >393! O }gk hffmu i~k `fimkmoa}f i efa}ioak~, }gk Oaef}k~ju >393 e`ki~` u}i}k }gi} uki }k~ju ugf{`m af} nk {ukm,


11/22


ktka o }gk mkòtk~ }ibku sìek oa i sf~}! ]k ~kiufa ou }gi} efa}ioak~u i~k mkòtk~km}f }gk sf~} }k~joaiù, nkf~k nkoah sìekm fa nfi~m f }gk ugosu! Xgka }gk hffmu i~k}~iausf~} oa efa}ioak~u ugf{`m af} nk {ukm DFN, ED^ f~ EOD, n{} }gko~ ky{oti`ka}u

f~ j{`}ojfmi` }~iausf~}, xgoeg i~k ~kuske}otk` DEI, ES iam EOS!

]ou ou i noh egiahk ~fj }gk {uku iam gino}u }gi} eijk oa}f f~ek {a}o` afx! Xk j{u}~kjkjnk~ }gi} }gk DFN iam EOD Oaef}k~ju i~k }gk f`mku} iam jfu} xomk` {ukm oaf~koha }~imk uoaek i ì~hk s~fsf~}ofa f hffmu i~k }~iausf~}km n ugos iam o} ou iùfefjjfa }gi} mkòtk~oku nk jimk oa sf~}u! ]k~kf~k, o} ou kwske}km }gi} }gk imis}i*}ofa f kwsf~}k~u, ojsf~}k~u, ei~~ok~u, ~kohg} f~xi~mk~u, k}e!, }f }gko~ jfmoei}ofaf Oaef}k~ju >393 xo`` nk u`fx, iam f~ i }ojk xo`` nk efjjfa }f {uk DFN, ED^ f~EOD ktka xgka hffmu }~itk` oa efa}ioak~u! Oa }gk ktka} }gi} }gk uk``k~ f~ n{k~ {ukuki Oaef}k~ju xo}g efa}ioak~ }~iausf~} o} ou imtouin`k }f iub inf{} uxo}egoah }f ia

jfmk f }~iausf~} Oaef}k~j 'u{eg iu DEI, ES f~ EOS/ }f ji}eg xgi} ou }gk ~ohg}{ukm ieef~moah }f Oaef}k~ju >393 ~{`ku!

]~iauk~ f ~oubu fa nfi~m oa Oaef}k~ju DFN, ED^ iam EOD

Oa Oaef}k~ju >393, xgka {uoah }gk uki }k~ju DFN, ED^ iam EOD, }gk }~iauk~ f ~oubufee{~u xgka }gk hffmu i~k sìekm fa nfi~m oa }gk sf~} f ugosjka}! Gfxktk~, oaOaef}k~ju >333, }gk ~oub siuuku xgka }gk hffmu siuu }gk ugosu ~io`!

Xgo`k }gk tk~uofa f Oaef}k~ju >393 ou af} uf e`ki~, o} ou {amk~u}ffm }gi} fa nfi~m

oae`{mku fa` }gk `fim '{s }gk hffmu }f }gk ugos/! ]k f}gk~ }xf fsk~i}ofau ~ky{o~km}f sìek hffmu oa i ugos< u}fxihk 'sìek }gk hffmu oa }gk ugosu gf`m f~ mkeb/ iamìugoah '}oah }f ojskmk }gk hffmu ~fj jftoah m{~oah }gk lf{~ak/ i~k fa }gk ie*ef{a} f }gk n{k~! I`}gf{hg Oaef}k~ju >393 mf af} jka}ofa o} kwsòeo}`, o} ef{`mnk oa}k~s~k}km }gi} ~oubu f `fimoah ou nki~ n }gk uk``k~ xgo`k }gk ~oubu f u}fxihk iamìugoah i~k nki~ n }gk n{k~!

Mkòtk~y ny s~fe{~oah }gk hffmu uf mkòtk~km f~ ui`ku }gi} fee{~ m{~oahugossoah

Oa }gk f~koha }~imk f ek~}ioa s~fm{e}u 'n{`b, efjjfmo}oku, {k`/ ufjk}ojku }gk ui`kf hffmu }ibk sìek m{~oah }gk lf{~ak f }gk ugos, ~fj }gk ugosjka} sf~} }f }gk mku*}oai}ofa sf~}, faek }gk hffmu gitk nkka ugosskm! f eftk~ }gkuk uo}{i}ofau, Oaef}k~ju>393, fa` oa uki Oaef}k~ju DFN, ED^ iam EOD u}i}k }gi} }gk mkòtk~ eia nk jimkfa nfi~m f~ n s~fe{~oah }gk hffmu uf mkòtk~km, o!k! faek o} giu nkka ugosskm!

Df~ kwijs`k, oa i ui`k efa}~ie} xgoeg giu ku}inòugkm o}uk` iu }gk sìek f mkòtk~EOD sf~} @ihfu, Aohk~oi * Oaef}k~ju >393, }gk n{k~ eia uk`` }gk hffmu }f i }go~msi~} m{~oah }gk lf{~ak nk}xkka }gk sf~} f ugosjka} iam }gk sf~} f mku}oai}ofa!

I`}gf{hg }gk n{k~ giu af} ugosskm }gk jk~egiamouk, o} {``ù }gk fnòhi}ofa }fmkòtk~ n s~fe{~oah }gk hffmu uf mkòtk~km }f }gk akx n{k~!


12/22

XGI] I^K OAEF]K^JU ^[@KU69>

I``fei}ofa f }k~joai` efu}u

Xgka {uoah Oaef}k~ju oa xgoeg }gk uk``k~ siu }gk jioa }~iausf~} u{eg iu ES,

ED^, EOS f~ EOD, }gk uk``k~ oae`{mku oa }gk s{~egiuk s~oek }gk efu} f }~iausf~} }fmku}oai}ofa oae`{moah }gk efu}u f }k~joai` xgi} ou bafxa iu GE 'k~joai` Gia*mòah Egi~hku/! Gfxktk~, o} gisskau }gi} jfu} f }gk }~iausf~} efjsiaoku ei~~ }gkefu} f }k~joai`, oa si~}oe{ì~ }gk mouegi~hk f hffmu fa }gk n{k~ iam, }gk~kf~k, }gksi }xoek f~ }gk uijk uk~toek! f itfom }gou m{sòei}ofa, Oaef}k~ju >393 ku}inòug }gi}}gk }k~joai` efu}u ugf{`m nk i``fei}km ieef~moah }f }gk u}os{ì}ofau f }gk }~iausf~}efa}~ie}! ]k iùf u}i}k }gi} o }gk uk``k~ nki~u }gk efu}u f mouegi~hk i} mku}oai}ofasf~}, ieef~moah }f }gk u}os{ì}ofau oa }gk }~iausf~} efa}~ie}, }gk ugi`` af} nk ka}o}`km}f mkjiam }gk n{k~ }gk ~k}{~a f }gk efu}u {a`kuu f}gk~xouk ih~kkm!

]~iausf~} oau{~iaek eftk~ihk oa EOS iam EOD

Oa Oaef}k~ju EOS iam EOD oa xgoeg }gk uk``k~ ou fnòhkm }f efa}~ie} i }~iausf~} oau{~*iaek f hffmu ~fj }gk sìek f mkòtk~ }f mku}oai}ofa, }gk Oaef}k~ju >393 ~kk~ }f}gk i}ku} tk~uofa f }gk eftk~ihk Oau{~iaek f Oau}o}{}k Ei~hf Eì{uk oa @famfa! ]kukeftk~u i~k }gk ~ku{`} f }gk ih~kkjka} O[I & @JI '[amk~x~o}oah Oa}k~ai}ofai` Iuuf*eoi}ofa f @famfa iam @`fmu Ji~bk} Iuufeoi}ofa/ xgoeg eijk oa}f f~ek oa Lia{i~>33?! ]k~k i~k }g~kk }sku f eftk~ihk< Eì{uk E 'joaoj{j/, Eì{uk N iam Eì{uk

I nkuomku, Eì{uku f Xi~ iam U}~obk eia nk immkm xo}goa }gk Eì{uku! Ieef~moah }fOaef}k~ju >393, oa Oaef}k~ju EOS iam EOD, }gk uk``k~ ou ~ky{o~km }f go~k fa` joaoji`

eftk~ihk 'Eì{uk E/! O }gk n{k~ xia}km i ì~hk~ eftk~ihk, gk ugi`` ~ky{o~k }gk uk``k~}f efa}~ie} o}, n{} o}u efu} xo`` nk nf~ak n }gk n{k~! Oa }gk ~ku} f }gk Oaef}k~ju,ako}gk~ si~} ou fnòhkm }f }ibk f{} }~iausf~} oau{~iaek, n{} i~k ~ky{o~km }f s~ftomk}f }gk f}gk~ si~} }gk akekuui~ oaf~ji}ofa f~ fn}ioaoah }gk oau{~iaek!

Uke{~o}y*~kì}km oaf~ji}ofa

Uoaek }gk i}}iebu f Uks}kjnk~ 99, >339 ti~of{u jkiu{~ku }f kau{~k }gk uik }~iau*sf~} f siuukahk~u iam hffmu xk~k s{} oa sìek! Df``fxoah }gkuk s~ie}oeku, Oaef}k~ju>393 tk~uofa ku}inòugku }gk fnòhi}ofa f }gk uk``k~ }f iuuou} }gk n{k~ }f fn}ioa i`òaf~ji}ofa efaek~aoah }gk uik} f }gk hffmu f~ }gko~ }~iausf~}i}ofa }f }gko~ ai`mku}oai}ofa! Gfxktk~, Oaef}k~ju >393 u}i}ku }gi} ia efu}u ~ku{`}oah ~fj fn}ioaoahu{eg oaf~ji}ofa xo`` nk nf~ak n }gk n{k~!

Tiòmo}y f k`ke}~faoe jkuuihku iam mfe{jka}u

Oaef}k~ju >393 h~ia}km }gk uijk tiòmo} }f }gk jkuuihku iam mfe{jka}u }~iaujo}}kmk`ke}~faoei`` }f }gfuk }gi} i~k u{ssf~}km fa sisk~, o o} ou ih~kkm n }gk si~}oku f~ ou iefjjfa s~ie}oek! ]k {uk f k`ke}~faoe jkiau ieoò}i}k }gk fnòhi}ofa }f af}o }gk

si~}oku xo}g mok~ka} oaf~ji}ofa 'sìek f mkòtk~ f~ ~kekos}, mi}k, aijk f ei~~ok~,k}e!/ iam }gk }~iaujouuofa f mfe{jka}u ~kì}oah }f kwsf~} iam ojsf~} f~jiò}oku!


13/22


Jioa egiahku oa Oaef}k~ju >393

Oa}k~ai}ofai` iam ai}ofai` {uk

I`}gf{hg Oaef}k~ju i~k oa }gk ske{òi~o}oku f f~koha }~imk, }gk >393 tk~uofa ~kk~u

}f o}u {uk iùf f~ mfjku}oe }~imk! ]ou akx iss~fieg ~khi~moah }gk uefsk giu }xfl{u}oei}ofau< ~u}, }gk~k i~k i~kiu f kefafjoe oa}kh~i}ofa 'u{eg iu }gk K[/ }gi} gitk}gk efauomk~i}ofa f mfjku}oe ji~bk} xgka e{u}fju mouisski~km! Fa }gk f}gk~giam, }gk oa}k~ai` ~kh{ì}ofau oa }gk [!U! }k~ju f }~imk bafxa iu ÎDM '^ktoukm

Ijk~oeia Df~koha ~imk Mkao}ofau/, af `fahk~ oa f~ek, i~k kwske}km }f nk ~ksìekmn Oaef}k~ju, nf}g oa oa}k~ai` fsk~i}ofau nk}xkka [!U! efjsiaoku iam oa f~koha}~imk fsk~i}ofau nk}xkka [!U! efjsiaoku iam efjsiaoku oa f}gk~ ef{a}~oku!

Iuske}u f f~koha }~imk }gi} Oaef}k~ju mf af} ~kh{ì}k

I`}gf{hg Oaef}k~ju ~kh{ì}k jia iuske}u f f~koha }~imk, }gk~k i~k f}gk~u fa xgoeg}gk mf af} gitk oad{kaek! Ijfah }gkj< }~imk oa uk~toeku, fxak~ugos f }gk hffmuf~ }gk sijka} mkimòak7

KWX

Efu}u

ôubu

Mfeu!

KWXKw Xf~bu 'aijkm sìek fd mkòtk~y/

GFX ]F [UK KWX

KWX ou }gk Oaef}k~j }gi} ~ks~kuka}u }gk joaoj{j fnòhi}ofau, efu}u iam ~oubu f~}gk uk``k~, iu gk mkòtk~u }gk hffmu i} gou fxa s~kjouku 'ie}f~ f~ xi~kgf{uk/ oa gouef{a}~! Af} ktka }gk uk``k~ ou ~kusfauon`k f~ `fimoah }gk hffmu fa}f }gk ~u} ei~~ok~

'{u{i`` }~{eb/ }gi} ukamu }gk n{k~ }f soeb }gkj {s! O} ou }gk fa` Oaef}k~j oa xgoeg}gk uk``k~ mfku af} e`ki~ }gk hffmu f~ kwsf~}, xgka u{eg e`ki~iaek ou issòein`k!

Fa }gk efa}~i~, xo}g KWX, }gk uk``k~ fk~u }gk `fxku} uk~toek f i`` Oaef}k~ju iam~ks~kuka}u i fuu f efjsk}o}otkakuu oa efjsi~oufa xo}g f}gk~ efjsiaoku }gi} iuu{jksi~} f oa}k~ai}ofai` `fhou}oeu!

]ou }k~j ou u{o}in`k f~ kwsf~}oah ~ju xo}g ò}}`k oa}k~ai}ofai` kwsk~okaek iam xgfjibk h~f{sihk fsk~i}ofau 'nfwku, si``k}u/ oa xgoeg }gk n{k~ ukamu i }~{eb }f ef``ke}}gk hffmu i} }gk uk``k~u s~kjouku! Xgka ukamoah {`` efa}ioak~u, o} ou nk}}k~ }f {uk

DEI, iu {u{i`` }gk uk``k~ jibku }gk fimoah f }gk efa}ioak~ fa }gk }~{eb uka} n }gkn{k~ }f }gk uk``k~u s~kjouku!

O} ou af} imtouin`k }f {uk KWX ~kh{ì~` nkei{uk xgka }gk uk``k~ mkòtk~u }gk hffmu oao}u fxa ef{a}~, af~ji`` o} ou s~kk~in`k }f {uk DEI!


17/22

FN@OHI]OFAU FD ]GK UK@@K^ IAM ]GK N[_K^>?

KWX

KWX JIOA EGIÎE]KÔU]OEU

Jfmk f }~iausf~}

KWX eia nk {ukm xo}g ia jfmk f }~iausf~} 'ìam, uki, io~/ iam uskeoi`` xo}gj{`}ojfmi` }~iausf~} 'efa}ioak~u/!

Sìek f mkòtk~y iam ~keks}ofa f hffmu

Af~ji`` xgka {uoah }gou Oaef}k~j, }gk sìek f mkòtk~ f }gk hffmu i~k }gk uk``k~us~kjouku 'ie}f~ f~ xi~kgf{uk/! O }gk uk``k~ giu uktk~i` sìeku oa mok~ka} `fei}ofaugk ugf{`m uskeo oa xgoeg f }gkj xo`` }gk hffmu nk mkòtk~km! O }gk ui`ku efa}~ie}

giu af} ku}inòugkm i uskeoe sìek iam }gk~k i~k uktk~i` sfuuon`k sfoa}u f mkòtk~,}gk uk``k~ eia egffuk }gk fak }gi} u{o}u goj nk}}k~!

]k n{k~ ou ~ky{o~km }f ef``ke} }gk hffmu i} }gk ih~kkm sìek iam mi}k, o }gk uk``k~giu s~fsk~` af}okm goj oa m{k }ojk!

@fimoah&{a`fimoah f hffmu

]k uk``k~ mkòtk~u }gk hffmu }f }gk n{k~ i} }gk aijkm sìek f mkòtk~, n{} xo}gf{}nkoah `fimkm oa}f }gk ~u} ei~~ok~ '{u{i`` }~{eb/! ]k~kf~k, }gk `fimoah fa }gk ~u}

ei~~ok~ ou i} }gk ~oub f }gk n{k~!

Mkòtk~y mfe{jka}

]k uk``k~ giu af fnòhi}ofa }f l{u}o }gk mkòtk~ f hffmu }f }gk n{k~ xo}g ia}sk f mfe{jka}, iu o} ou }gk n{k~ xgf ukamu i }~iausf~} '{u{i`` }~{eb/ }f ef``ke}}gk hffmu i} uk``k~u s~kjouku!

]k mkòtk~ mfe{jka} {ukm ou i mkòtk~ af}k f }gk ei~~ok~ xgf giu nkka uka} n }gkn{k~ }f }gk uk``k~u s~kjouku f~ oa }gk eiuk f j{`}ojfmi` }~iausf~}, i DE^ DOII

ek~}oei}k ouu{km n }gk f~xi~mk~, go~km f~ }gk n{k~, xo}g oaf~ji}ofa }gi} giu nkkas~ktof{u` s~ftomkm n }gk uk``k~!

Mfe{jka}u f~ kwsf~}&ojsf~} s~fekm{~ku

]k uk``k~ giu fa` }gk fnòhi}ofa }f s~ftomk }gk n{k~ xo}g }gk efjjk~eoi` mfe{jka}uieefjsiaoah }gk hffmu 'oatfoek iam sieboah òu}/! Gfxktk~, }gk uk``k~ ugf{`m gk`s }gkn{k~ }f fn}ioa f}gk~ mfe{jka}u akekuui~ f~ }gk kwsf~} fsk~i}ofa u{eg iu òekauku,sk~jo}u, ek~}oei}ku, k}e!2 }gk efu} f fn}ioaoah }gkuk mfe{jka}u ou nf~ak n }gk n{k~!

D{~}gk~jf~k, }gk uk``k~ j{u} s~ftomk }gk n{k~ xo}g ia oaf~ji}ofa iam gk`s oafn}ioaoah ia mfe{jka}u akekuui~ }f efjs`k}k }gk f~jiò}oku f~ ojsf~} oa}f }gk


18/22

FN@OHI]OFAU FD ]GK UK@@K^ IAM ]GK N[_K^53

KWX

ef{a}~ f mku}oai}ofa iam iùf }gfuk mfe{jka}u ~kì}oah }f uke{~o} oa }gk }~iausf~}f }gk hffmu ~fj }gk mkòtk~ sìek }f }gk ai` mku}oai}ofa! ]k n{k~ j{u} si }gkuk``k~ f~ kwskauku jimk }f fn}ioa u{eg oaf~ji}ofa iam mfe{jka}u!

~iausf~} mfe{jka}u 'ei~~oihk f hffmu n ~fim EJ^, no`` f imoah N&@, io~ xino`ÌXN, ~io`xi no`` f ìmoah EOJ iam DOII no`` f ìmoah DN@/ ugi`` nk fn}ioakmn }gk n{k~!

O }gk si~}oku ih~kk f~ o o} xiu af~ji` s~ie}oek, }gk uk``k~ eia s~ftomk }gk mfe{jka}u}f }gk n{k~ {uoah k`ke}~faoe s~fekm{~ku!

]~iausf~} efa}~ie}

Ako}gk~ si~} giu }gk fnòhi}ofa }f }gk f}gk~ }f jibk i efa}~ie} f }~iausf~}! Oa iaeiuk, }~iausf~}i}ofa, ko}gk~ n }gko~ fxa jkiau f~ n efa}~ie}, ou mfak n }gk n{k~

xgf ou }gk fak }gi} nki~u }gk efu}u iam ~oubu f }~iausf~}oah }gk hffmu ~fj }gk sìekf mkòtk~ i} }gk uk``k~u ef{a}~ }f }gk ai` mku}oai}ofa!

]~iauk~ f ~oubu oa }~iausf~}

]k ~oub oa }~iausf~}oah }gk hffmu ou }~iauk~~km ~fj uk``k~ }f n{k~ i} }gk }ojk fmkòtk~, o!k!, nkf~k }gk hffmu i~k `fimkm fa }gk ~u} ei~~ok~ '{u{i`` }~{eb/! ]k~k*f~k, }gk ~oub oa }gk fsk~i}ofa f `fimoah }gk hffmu fa }gk ~u} ei~~ok~ ou iuu{jkmn }gk n{k~!

f }~iauk~ }gk ~oub, o} ou akekuui~ }gi} }gk hffmu }~iausf~}km eia nk omka}okm iamoamotom{iò|km iu }gk hffmu fnlke} f }gk ui`k efa}~ie}! Iùf, }gk uk``k~ j{u} af}o}gk n{k~ oa i ~kòin`k xi }gi} gk giu s{} }gk hffmu i} gou mousfui` i} }gk sìek fmkòtk~!

Oau{~iaek efa}~ie}

Ako}gk~ si~} giu }gk fnòhi}ofa }f jibk i efa}~ie} f oau{~iaek f~ }~iausf~}oah}gk hffmu! Gfxktk~, o} ou imtouin`k }gi} }gk n{k~ go~ku oau{~iaek }~iausf~}, i} `kiu}}f eftk~ }gk oa}k~ai}ofai` }~iausf~} f hffmu! Oa }gou ukauk, }gk uk``k~ j{u} s~ftomk}gk n{k~ xo}g ia oaf~ji}ofa akekuui~ }f kain`k goj }f go~k }gk oau{~iaek gkakkmu!

Oauske}ofa f hffmu oa }gk ef{a}~y f f~ohoa

]k efu}u f ia jiami}f~ oauske}ofa f }gk hffmu s~of~ }f ugosjka} i~k siom n}gk n{k~, ktka xgka u{eg oauske}ofa ou ~ky{o~km n ~kh{ì}ofau f~ oau}o}{}ofau oa }gk

ef{a}~ f }gk uk``k~!


19/22

FN@OHI]OFAU FD ]GK UK@@K^ IAM ]GK N[_K^59

KWX

Kwsf~} iam ojsf~} e{u}fju e`ki~iaek

I`` s~fekm{~ku, efu}u iam }iwku f nf}g, kwsf~} iam ojsf~} e`ki~iaek, i~k nf~ak n

}gk n{k~!

I``fei}ofa f efu}u nk}xkka uk``k~ iam n{yk~

]k uk``k~ iuu{jku fa` }gk efu} f siebihoah, egkeboah iam ji~boah f hffmu, ieef~m*oah }f {u{i` s~ie}oeku oa oa}k~ai}ofai` }~imk! Gk i`uf iuu{jku ia uskeoe ~ky{o~kjka}ufa }gk siebihoah }gi} gitk nkka oae`{mkm oa }gk ui`k efa}~ie}!

I`` f}gk~ fsk~i}oah iam `fhou}oeu efu}u i~k nf~ak n }gk n{k~

Practical Guide to INCOTERMS 2010

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