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1 Unit Price : USD100 /pc CPT LAX Airport, LA, USA - 매도인이미국로스앤젤리스랙스공항까지운송비를부담하는조건으로대당 100 달러 (4) 운송비보험료지급인도조건 (Carriage and insurance paid to, CIP) Carriage and Insurance Paid to means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such place is agreed between the parties) and that the seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination. The seller also contracts for insurance cover against the buyer s risk of loss of or damage to the goods during the carriage. The buyer should note that under CIP the seller is required to obtain insurance only on minimum cover. Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements. 운송비보험료지급인도조건은매도인이합의된장소 ( 당사자간에이러한장소의합의가있는경우 ) 에서물품을자신이지정한운송인이나제 3 자에게인도하고매도인이물품을지정목적지까지운송하는데필요한계약을체결하고그운송비용을부담하여야하는것을의미한다. 매도인은또한운송중매수인의물품의멸실또는손상의위험에대비하여보험계약을체결한다. 매수인이유의할것으로, CIP 에서매도인은단지최소조건으로부보하도록요구될뿐이다. 보다넓은보험의보호를원한다면매수인은매도인과명시적으로그렇게합의하든지아니면스스로자신의추가보험을들어야한다. 보험계약체결의무매도인은최소부보조건인 또는 조건으로부보 한다조건과마찬가지로 또는 조건으로송장금액의 로매도인이 매수인의위험을위하여부보한다 매수인이이보다위의단계를요구할경우서로합의하 거나매수인의비용으로한다 60 제 1 부 무역계약

2 Complete guide to International Trade Specialist 해상운송인 조건을복합운송방식으로바꿀때적용할수있다 기타제조건은 와같다 Unit Price : USD100 /pc CIP LAX Airport, LA, USA - 매도인이미국로스앤젤리스랙스공항까지운송비와보험료를부담하는조건으로대당 100 달러 (5) 도착터미널인도조건 (Delivered at Terminal, DAT) Delivered at Terminal means that the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. Terminal includes any place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal. The seller bears all risks involved in bringing the goods to and unloading them at the terminal at the named port or place of destination. The parties are well advised to specify as clearly as possible the terminal and, if possible, a specific point within the terminal at the agreed port or place of destination, as the risks to that point are for the account of the seller. The seller is advised to procure a contract of carriage that matches this choice precisely. Moreover, if the parties intend the seller to bear the risks and costs involved in transporting and handling the goods from the terminal to another place, then the DAP or DDP rules should be used. DAT requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities. 도착터미널인도조건은물품이도착운송수단으로부터양하된상태로지정목적항이나지정목적지의지정터미널에서매수인의처분하에놓이는때에매도인이인도한것으로되는것을의미한다. 터미널은부두, 창고, 컨테이너장치장 (CY) 또는도로철도항공화물터미널과같은장소를포함하며지붕의유무를불문한다. 매도인은지정목적항이나지정목적지까지물품을운송하고거기서양하하는데수반되는모든위험을부담한다. 당사자들은터미널및, 가능하다면합의된목적항이나목적지의터미널내의지점을가급적명확하게명시하 제 5 장 인코텀즈 (Incoterms 2010)- 61

3 는것이바람직하다. 그러한지점까지의위험은매도인이부담하기때문이다. 매도인은이러한선택을정확하게만족하는내용으로운송계약을체결하는것이좋다. 더욱이당사자들이터미널에서다른장소까지물품을운송하고취급하는데수반하는위험과비용을매도인이부담하도록의도하는때에는 DAP 또는 DDP 가사용되어야한다. DAT 조건에서매도인은해당되는경우에물품의수출통관을하여야한다. 그러나매도인은물품을수입통관하거나수입관세를부담하거나수입통관절차를수행할의무가없다. 인코텀즈 의 조건을대체한것이다 수입지의터미널에물품을양하한후매수인의임의처분상태로둘때매도인의위험과 비용의의무가종료된다 따라서위험과비용의분기점은서로같다 인코텀즈 에서유일하게매도인이물품을양하해야할의무가있는조건이다 Unit Price : USD100 /pc DAT Hutchison Busan Terminal, Busan Port, Korea - 매도인이한국, 부산항의허치슨터미널에서물품을양하하여매수인의임의처분상태로둘때까지의위험과비용을부담하는조건으로대당 100 달러 (6) 도착장소인도조건 (Delivered at Place, DAP ; 목적지인도조건 ) Delivered at Place means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place. The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the risks to that point are for the account of the seller. The seller is advised to procure contracts of carriage that match this choice precisely. If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties. DAP requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities. If the parties wish the seller to clear the goods for 62 제 1 부 무역계약

4 Complete guide to International Trade Specialist import, pay any import duty and carry out any import customs formalities, the DDP term should be used. 도착장소인도란물품이지정목적지에서도착운송수단에실린채양하준비된상태로매수인의처분하에놓이는때에매도인이인도한것으로되는것을말한다. 매도인은그러한지정장소까지운송하는데수반하는모든위험을부담한다. 당사자들은합의된목적지내의지점을가급적명확하게명시하는것이바람직하다. 그러한지점까지의위험은매도인이부담하기때문이다. 매도인은이러한선택을정확하게만족하는내용으로운송계약을체결하는것이좋다. 매도인이자신의운송계약에따라목적지에서양하에관한비용을지출한경우에, 당사자간에달리합의되지않았다면매도인은이를매수인에게구상할수없다. DAP 조건에서매도인은해당되는경우에물품의수출통관을하여야한다. 그러나매도인은물품을수입통관하거나수입관세를부담하거나수입통관절차를수행할의무가없다. 당사자간에매도인이물품을수입통관하고수입관세를부담하며수입통관절차를수행하도록원하는때에는, DDP 조건이사용되어야한다. 인코텀즈 의 및 조건을대체한것이다 지정목적지에서물품을운송수단에서양하하지않은상태로매수인의임의처분에 둘때매도인의위험과비용이종료 도착된운송수단은선박이될수도있고 지정목적지는항구가될수있다 Unit Price : USD100 /pc DAP Shanghai Port pier3, Shanghai, China - 매도인이중국상하이항 3 번부두의선상에서양하하지않고임의처분상태로둘때까지의위험과비용을부담하는조건으로대당 100 달러 (7) 관세지급인도조건 (Delivered duty paid, DDP) Delivered Duty Paid means that the seller delivers the goods when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination. The seller bears all the costs and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export 제 5 장 인코텀즈 (Incoterms 2010)- 63

5 but also for import, to pay any duty for both export and import and to carry out all customs formalities. DDP represents the maximum obligation for the seller. The parties are well advised to specify as clearly as possible the point within the agreed place of destination, as the costs and risks to that point are for the account of the seller. The seller is advised to procure contracts of carriage that match this choice precisely. If the seller incurs costs under its contract of carriage related to unloading at the place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties. The parties are well advised not to use DDP if the seller is unable directly or indirectly to obtain import clearance. If the parties wish the buyer to bear all risks and costs of import clearance, the DAP rule should be used. Any VAT or other taxes payable upon import are for the seller s account unless expressly agreed otherwise in the sales contract. 관세지급인도조건은수입통관된물품이지정목적지에서도착운송수단에실린채양하준비된상태로매수인의처분하에놓이는때에매도인이인도한것으로되는것을말한다. 매도인은그러한목적지까지물품을운송하는데수반하는모든위험을부담하고, 또한물품의수출통관및수입통관을모두하여야하고, 수출관세및수입관세를모두부담하여야하며, 모든통관절차를수행하여야하는의무를부담한다. DDP 조건은매도인의최대의무조건을나타낸다. 당사자들은합의된목적지내의지점을가급적명확하게명사하는것이바람직하다. 그러한지점까지의위험은매도인이부담하기때문이다. 매도인은이러한선택을정확하게만족하는내용으로운송계약을체결하는것이좋다. 매도인이자신의운송계약에따라목적지에서양하에관한비용을지출한경우에, 당사자간에달리합의되지않았다면매도인은이를매수인에게구상할수없다. 매도인이직접또는간접으로수입통관을수행할수없는경우에는 DDP 조건을사용하지않는것이좋다. 만약당사자들이수입통관에관한모든비용과위험을매수인이부담하기를원하는때에는 DAP 규칙이사용되어야한다. 수입시에부과되는부가가치세기타세금은매도인이부담하되, 다만매매계약에서명시적으로달리합의된때에는그에따른다. 수입관세및어떠한부가가치세나기타세금지급 지정목적지에서물품을운송수단에서양하하지않은상태로매수인의임의처분에둘때 매도인의위험과비용이종료 매도인은지정목적지에서의수입통관을모두이행해야하고이와관련된부가가치세나기 타세금은모두매도인의부담이다 조건이매도인의최소의무조건인반면에 조건은매도인의최대의무조건이다 Unit Price : USD100 /pc DDP Tiroma's warehouse, Chicago, USA - 매도인이미국시카고소재티로마사의보세창고까지비용과관세를부담하는조건으로대당 100 달러. 통관시의제비용과관세는매도인이부담하지만통관시수입신고의무자는매수인임! [ 참조 ] DDP 는개정미국무역정의상의 FOB 조건중에서 FOB (named inland point in country of importation) 와유사하다. 64 제 1 부 무역계약

6 Complete guide to International Trade Specialist 제 6 장인코텀즈 (Incoterms 2010)- 01 해상및내수로운송에서만사용되는조건 (1) 선측인도조건 (Free Alongside Ship, FAS) Free Alongside Ship means that the seller delivers when the goods are placed alongside the vessel (e.g., on a quay or a barge) nominated by the buyer at the named port of shipment. The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer bears all costs from that moment onwards. The parties are well advised to specify as clearly as possible the loading point at the named port of shipment, as the costs and risks to that point are for the account of the seller and these costs and associated handling charges may vary according to the practice of the port. The seller is required either to deliver the goods alongside the ship or to procure goods already so delivered for shipment. The reference to procure here caters for multiple sales down a chain ( string sales ), particularly common in the commodity trades. Where the goods are in containers, it is typical for the seller to hand the goods over to the carrier at a terminal and not alongside the vessel. In such situations, the FAS rule would be inappropriate, and the FCA rule should be used. FAS requires the seller to clear the goods for export, where applicable. However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities. 제 6 장 인코텀즈 (Incoterms 2010)- 65

7 선측인도조건물품이지정선적항에서매수인에의하여지정된본선의선측 ( 예컨대, 부두혹은바지선 ) 에놓이는때에매도인이인도한것으로되는것을의미한다. 물품의멸실또는손상의위험은물품이선측에놓인때에이전되며, 매수인은그러한시점이후의모든비용을부담한다. 당사자들은지정선적항내의적재지점을가급적명확하게명시하는것이바람직하다. 그러한지점까지의비용과위험을매도인이부담하고또한그러한비용및관련화물취급비용이그항구의관행에따라다양하기때문이다. 매도인은선측에물품을인도하거나선적을위해이미그렇게인도된물품을조달하여야한다. 여기서조달이란특히일차산품거래 (commodity trade) 에서보편적인복수의연속적매매 ( 연속매매 ) 에대응하기위함이다. 물품이컨테이너에적입되는경우에는, 매도인은물품을본선의선측이아니라터미널에서운송인에게교부하는것이전형적이다. 이러한경우에, FAS 조건은부적절하며, FCA 조건이사용되어야한다. FAS 조건에서매도인은해당되는경우에수출통관을하여야한다. 그러나매도인은물품의수입통관을하거나수입관세를부담하거나수입통관절차를수행할의무가없다. 매도인은항구까지의내륙운임과선측까지의부두운임을부담해야한다 선측에서본선에적재되는선적비용은매수인의부담이다 지정선적항에서본선의선측에물품을인도할때매도인의위험과비용부담이종료된다 산적화물 에많이쓰임 물품이컨테이너에적입된경우에는 조건이아니라 조건이사용되어야한다 Unit Price : USD100 per ton FAS Busan Port pier 2, Korea - 매도인이한국의부산항제 2 부두에서매수인이지정한본선의선측에물품을놓아둘때의비용까지를부담하는조건으로톤당 100 달러. - 매도인이수출통관을해야하고매수인에게인도한이후의본선적재비용, 위험과비용은매수인의부담이다. Check Point FAS 조건에서의화물 FAS 조건은일반화물의운송에는그다지이용되지않으며화물의종류에따라선박의형태가결정되는운송에많이사용된다. 이는 FOB 와마찬가지로선박지정 (nomination) 이매수인에의하여이루어지므로선적비용이많이들고컨테이너방식을사용하기곤란한곡물, 석탄, 원목등의살물 (bulk cargo ; 산적화물 ) 거래에많이쓰인다. 연속매매 (String Sale) 와조달 (Procuring) 의의미일차산품 (commodities) 의매매에서는매도인이매수인에게직판매하는경우도있지만상황에따라선적하물이운송되는도중에전매되는경우도있다. 이러한경우원매도인에게서물품을구매하여중간에판매한매도인은물품이이미첫번째매도인에의해선적되어있기때문에, 자신이물품을선적하지는않는다. 따라서연속매매의중간단계에있는매도인은최종매수인에대한자신의의무를물품을선적하는것이아니라, 선적된물품을조달 (procuring) 함으로써이행한다. 중간단계의매도인은자신이입수한선하증권을다음단계의매수인에게양도함으로써선적된물품을매도하게된다. 이렇게중간에판매되는경우를명확히하기위해서인코텀즈2010 에서는관련조건 ( 또는규칙 ) 에서매도인은물품을선적하거나또는그대신선적된물품을조달할수있는것으로규정하고있다. 동조건에서 조달 에관한규정이적용된조건은해상운송인 FAS, FOB, CFR, CIF 뿐이다. 66 제 1 부 무역계약

INCOTERMS 2010

9.INCOTERMS 2010 담당교수 : 유승균 bluetrade@dongguk.ac.kr Incoterms? 무역이란지구상에 200개가넘는나라들간의거래 역사, 문화, 상관습이다르기에규칙을통일해야할필요. 국제상업회의소 (ICC: International Chamber of Commerce) 에서제정 수출상과수입상사이에물품을주고받는중에생길수있는위험과비용의한계를정함.