《INCOTERMS 2010》习题
作业二 合同中的价格条款
作业二价格条款部分班级姓名学号成绩一、单项选择题1．根据《INCOTERMS 2010》的规定，不能适用于“门到门”或“站到站”运输方式的贸易术语是 ( A )A．FOB B．FCA C．CIP D.CPT2．《INCOTERMS 2010》共解释了（ C ）种贸易术语。
A．12 B．13 C．11 D．143. 我方出口大宗商品，按CIF新加坡术语成交，合同中规定采用租船运输，如我方不想负担卸货费用，我方应采用的贸易术语变形是( C )A. CIF Liner Terms SingaporeB.CIF Landed SingaporeC. CIF Ex Ship’s Hold SingaporeD.CIF Ex Tackle Singapore 4．在使用下列何种贸易术语进行交易时，卖方及时向买方发出“已装船通知”至关重要，因为它将直接影响买卖双方对运输途中的风险承担。
（ D ）A. CIPB. DESC. FCAD. CFR5．根据《INCOTERMS2000》的解释，以 CIF汉堡成交，卖方对货物所承担的风险界限（风险责任）是（ A ）。
A．货物在装运港越过船舷以前 B．货物在装运港卸下卖方车辆以前C．货物在装运港装上船为止 D．货物在目的港装上买方车辆以前6. 根据《INCOTERMS2010》的解释，以 CIF汉堡成交，卖方对货物所承担的风险界限（风险责任）是（ C ）。
A．货物在装运港越过船舷以前 B．货物在装运港卸下卖方车辆以前C．货物在装运港装上船为止 D．货物在目的港装上买方车辆以前7．根据《INCOTERM2010》，买方负责出口报关的贸易术语是（ A ）。
A．EXW B．FOB C．CIF D．FAS8. 根据《INCOTERM2010》下列贸易术语卖方承担义务最大的是（ C ）。
A. CIPB. EXWC. DDPD. FOB9. 根据《INCOTERM2010》下列贸易术语卖方承担义务最小的是（ D ）。
国际贸易术语习题集
国际贸易术语练习题一、填空题1、在所有的贸易术语中，卖方承担的风险、责任及费用最小的是（）；卖方承担的风险、责任及费用最大的是（）。
2、根据INCOTERMS2010，在FCA条件下，如果交货地是卖方所在地，则由（）负责装货，如交货地不是卖方所在地，则由（）负责卸货及装货到运输工具上。
3、根据INCOTERMS2010，D组术语被称为（）合同, 有（）、（）、（）三个贸易术语。
4、D组贸易术语属于（）合同，C组贸易术语属于（）合同。
5、由（）为解释各种贸易术语而制定的《国际贸易术语解释通则》最早产生于（）年,先后于（）年﹑（）年﹑（）年﹑（）年﹑（）年、（）年、（）年进行过（）次部分修改和补充。
6、《2010年通则》中共包括（）组（）种贸易术语。
7、F组包括（）﹑（）和（）三种术语，其共同特点是：主要的（运费）由买方负担。
8、C组包括（）﹑（）﹑（）﹑（）四种术语。
10、CIP被译为（），其全称是（）。
11、（）是《2010年通则》中卖方承担风险﹑责任和费用最大的一种术语。
12、按《2010年通则》中的（）组术语成交的合同称做到达合同,这类合同下，卖方须保证在规定的时间内将货物运抵指定目的地。
13、《2010年通则》中,交货地点在装运港的贸易术语有（）﹑（）﹑（）和（）；货交承运人的贸易术语有（）﹑（）和（）。
14、根据《2010年通则》，进出口手续及费用均由卖方承担的术语是（）；均由买方承担的术语是（）。
15、DAP和DDP是在进口国的（）交货的贸易术语，只用于（）运输方式。
二、不定项选择题1、据《2010年通则》的规定，下列哪种贸易须由卖方办理进口手续？（）A、FAS ；B DAP ； C DDP ； D DAT2、下列哪一种价格术语规定应由买方履行办理出口清关手续的义务？（）A、FOB ；B CIF ；C CFR ；D EXW3、根据《2010年通则》的规定，某一贸易术语卖方承担下列责任、风险和费用：①提供符合合同规定的货物、单证或相等的电子单证；②自负费用及风险办理出口许可证及其他货物出口手续，交纳出口捐、税、费；③依约定的时间、地点、依港口惯例将货物装上买方指定的船舶并给予买方以充分的通知；④承担货物交至装运港装运船以前的风险和费用。
国际物流单证实务贸易复习题
一、单项选择题1、根据《INCOTERMS2010》的解释,出口方负责办理进口清关手续的贸易术语是（）。
A、FASB、EXWC、FCAD、DDP2、按CFR贸易术语成交的国际货物买卖，应由（）。
A、卖方负责租船定舱并办理海上保险B、买方负责租船定舱并办理海上保险C、卖方负责租船定舱，买方负责办理海上保险D、买方负责租船定舱，卖方负责办理海上保险3、上海某进出口公司以CFR价格术语对外报价，如果进口商要求采用多式联运，我方应改为（）价格术语为宜。
A、FCAB、CIPC、DDPD、CPT4、在下列价格术语中，卖方不负责办理出口手续及支付相关费用的是（）。
A、EXWB、FASC、FOBD、FCA5、所谓象征性交货是指卖方的交货义务为（）。
A、不交货B、既交单又实际交货C、凭单交货D、实际性交货6、出口商须填写（），委托货代向船运公司办理租船订舱手续。
A、海运货物运输合同B、海运货物委托书C、装运单D、装货单7、按CFR贸易术语成交的国际货物买卖，应由（）。
A、卖方负责租船定舱并办理海上保险B、买方负责租船定舱并办理海上保险C、卖方负责租船定舱，买方负责办理海上保险D、买方负责租船定舱，卖方负责办理海上保险8、货物装船后，出口商持全套出口结汇单据送至（）进行议付。
A、开证行B、议付行C、付款行D、银行9、使用Freight Prepaid的方式支付运费的是（）。
A、FCAB、FOBC、CIFD、FAS10、在国际贸易中，含佣价的计算公式是（）。
A、单价×佣金率B、含佣价×佣金率C、净价×佣金率D、净价/（1—佣金率）11、某公司出口货物一批，按C1F价值的110%投保了水渍险，在此基础上还可加保（）。
A、平安险和渗漏险B、破碎险和战争险C、一切险和战争险D、平安险和战争险12、一般情况下，被保险人是出口商的保险单必须经过（）后，才能发挥作用。
A、出口商空白背书B、保险公司记名背书C、进口商指示背书D、开证行指示背书13、若信用证规定货物装船后30天付款，在信用证中的汇票付款期限栏则应填写（）。
智慧树答案国际贸易实务(江西师范大学)知到课后答案章节测试2022年
第一章1.依Incoterms®2010，下列哪组贸易术语的货物风险转移界限为“装上船舶”？答案:FOB、CFR、CIF2.按FOB条件达成的贸易合同，凡需租船运输大宗货物，通常应在贸易合同中具体订明答案:装船费用由谁负担3.依据Incoterms®2010，不需要卖方办理出口手续的贸易术语是答案:EXW4.依据Incoterms®2010，以CIF Landed（CIF卸到岸上）术语成交，若无特别约定，买卖双方的风险划分界限是答案:货物在装运港装上船舶5.在出口国交货的贸易术语有答案:FOB;CIF;FAS6.国际贸易惯例与规则的特点是答案:贸易双方一旦选用则具有强制性;其本身没有强制性;具有广泛的适用性;贸易双方可以约定变更其规定7.下列贸易术语中，买方有义务办理进口通关手续的是答案:DAT ;CIP;DAP8.有关贸易术语的国际贸易惯例主要有答案:《2010年国际贸易术语解释通则》;《1932年华沙－牛津规则》;《1941年美国对外贸易定义修订本》9.卖方欲将货物的风险转移给买方，其前提条件之一是必须将货物置于买方的控制下（或将货物特定化），否则货物风险不得转移。
答案:对10.FOB Trimmed（FOB平舱费在内）条件下，通常卖方承担将货物装入船舱并支付包括平舱费在内的装船费用，其交货地点以及风险转移的界限不变。
答案:对第二章1.对溢短装部分的货物价格，如合同中无其他规定，一般按答案:原合同价格计算2.国外开来信用证，数量为10 000公吨散装玉米，总金额为90万美元，未表明可否溢短装，不准分批装运。
根据UCP600，卖方发货的答案:数量可以有5%的伸缩，金额不得超过90万美元3.根据UCP600的规定，若买卖合同中关于成交数量采用大约（about，circa）等带有伸宿性词语时，该数量的增减幅度为答案:10%4.根据《联合国国际货物销售合同公约》，若卖方交货数量大于合同规定的数量，买方答案:可以拒收多交部分中的一部分或全部，也可以收取多交部分中的一部分或全部5.合同中的数量条款为“1000 M/T With 5％more or less at Seller’s option” ，则卖方交货数量可以是答案:950 M/T;950 M /T到1050 M/T之间任意数量;1000 M/T6.中性包装和定牌生产有利于答案:发展转口贸易;扩大出口;打破关税和非关税壁垒7.看货成交主要用于下列商品的买卖答案:珠宝;古董;字画8.标准运输标志包括答案:收货人代号;件号;参考号，如订单号、运单号或发票号;目的地9.表示农产品标准的方法“Fair Average Quality”（FAQ），是指卖方所交货物的品质以当地的最优品质为标准。
第二章习题
•
我方的索赔是无理的。因为本案中，我方 收到货物后，所发现的部分货物的水渍， 是因我方业务员的疏忽而造成的。所以， 责任应由我方承担。因此，我方的索赔是 无理的。
8、我公司按EXW 条件对外出口一批电缆。 但在交货时，买方以电缆的包装纸不适宜 出口运输为由，拒绝提货和付款。问：买 方的行为是否合理？
多项选择题
• 1.下列贸易术语属于主要运费未付的是 （ ）。 A. FAS B. FCA C. DAT D. CPT
• 1.下列贸易术语属于主要运费未付的是 （ AB）。 A. FAS B. FCA C. DAT D. CPT
• 2.按照《2010年通则》的解释，如果卖方 不能取得进口许可证，宜采用（ ）。 A. EXW B. DDP C. DAP D. DAT
• 2．我方某企业进口一批货物，（ ）报价 正确。 A. 每件500澳元CFR澳大利亚 B. 每吨3.50港元CIP香港 C. 每码500英镑FCA伦敦 D. 每打100欧元FOB大连
• 2．我方某企业进口一批货物，（ C）报价 正确。 A. 每件500澳元CFR澳大利亚 B. 每吨3.50港元CIP香港 C. 每码500英镑FCA伦敦 D. 每打100欧元FOB大连
• 2、中国某公司以CIP出口一批碗柜，合同 签订后，买方发来电传，称合同途径地区 经常发生暴乱，要求我方办理保险时加保 战争险。问：我方应该如何处理？
• 分析：我方可以在买方负担费用下加保战 争险。如果买方不同意负担费用，我方应 予拒绝。因为，如合同没有特别约定，卖 方只需符合《协会货物保险条款》的条款 （C） （Clauses C）或类似条款的最低险 别。本案例中，合同签订后买方要求加保 战争险，说明合同没有约定卖方投保战争 险。
2010版Incoterms
1、术语分类的调整由原来的EFCD 四组分为适用于两类：适用于各种运输方式和水运2、贸易术语的数量由原来的13种变为11种3、删去了《2000年国际贸易术语解释通则》4个术语4、新增了2个术语删去了DAF (Delivered at Frontier)边境交货、DES (Delivered Ex Ship) 目的港船上交货、DEQ (Delivered Ex Quay)目的港码头交货、DDU (Delivered Duty Unpaid)未完税交货；新增DAT（delivered at terminal）在指定目的地或目的港的集散站交货、DAP （delivered at place）在指定目的地交货。
⏹修订后的《2010年国际贸易术语解释通则》取消了“船舷”的概念，卖方承担货物装上船为止的一切风险，买方承担货物自装运港装上船后的一切风险⏹在FAS，FOB，CFR和CIF等术语中加入了货物在运输期间被多次买卖（连环贸易）的责任义务的划分。
⏹考虑到对于一些大的区域贸易集团内部贸易的特点，规定，Incoterms 2010不仅适用于国际销售合同，也适用于国内销售合同。
⏹Incoterms2010 are arranged into the two distinct groups:Any Mode of TransportEXW – Ex WorksFCA –Free Carrier“货交承运人（……指定地点）”是指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货CIP – Carriage and Insurance Paid是指卖方向其指定的承运人交货，期间卖方必须支付将货物运至目的地的运费，并办理买方货物在运输途中灭失或损坏风险的保险。
亦即买方承担卖方交货之后的一切风险和额外费用。
CPT – Carriage Paid To即“运费付至（……指定目的地）”。
它是指卖方应向其指定的承运人交货，支付将货物运至目的地的运费，办理出口清关手续。
国际贸易术语解释通则2010年版解答
国际贸易术语解释通则INCOTERMS 2010年版(2011年1月1日生效)Ex Works工厂交货使用说明该术语可适用于任何运输方式，也可适用于多种运输方式。
它适合国内贸易，而FCA一般则更适合国际贸易。
“工厂交货”是指当卖方在其所在地或其他指定地点(如工厂、车间或仓库等)将货物交由买方处置时，即完成交货。
卖方不需将货物装上任何前来接收货物的运输工具，需要清关时，卖方也无需办理出口清关手续。
特别建议双方在指定交货地范围内尽可能明确具体交货地点，因为在货物到达交货地点之前的所有费用和风险都由卖方承担。
买方则需承担自此指定交货地的约定地点(如有的话)收取货物所产生的全部费用和风险。
EXW(工厂交货)术语代表卖方最低义务，使用时需注意以下问题：a)卖方对买方没有装货的义务，即使实际上卖方也许更方便这样做。
如果卖方装货，也是由买方承担相关风险和费用。
当卖方更方便装货物时，FCA一般更为合适，因为该术语要求卖方承担装货义务，以及与此相关的风险和费用。
b)以EXW为基础购买出口产品的买方需要注意，卖方只有在买方要求时，才有义务协助办理出口，即卖方无义务安排出口通关。
因此，在买方不能直接或间接地办理出口清关手续时，不建议使用该术语。
C)买方仅有限度地承担向卖方提供货物出口相关信息的责任。
但是，卖方则可能出于缴税或申报等目的，需要这方面的信息。
A 卖方义务Al 卖方一般义务卖方必须提供符合买卖合同约定的货物和商业发票，以及合同可能要求的其他与合同相符的证据。
A1～A10中所指的任何单证在双方约定或符合惯例的情况下，可以是同等作用的电子记录或程序。
A2 许可证、授权、安检通关和其他手续如适用时，经买方要求，并承担风险和费用，卖方必须协助买方取得出口许可或出口相关货物所需的其他官方授权。
如适用时，经买方要求，并承担风险和费用，卖方必须提供其所掌握的该项货物安检通关所需的任何信息。
A3 运输合同与保险合同a)运输合同卖方对买方无订立运输合同的义务。
《报关员资格考试》基础知识模拟试题(附答案)-(2)
《报关员资格考试》基础知识模拟试题(附答案).第 1 题(单项选择题)(每题 1.50 分) > 单项选择题> 《INCOTERMS 2010》中运输终端交货的术语是（）。
{A}. DDP{B}. DAT{C}. DAP{D}. DDU正确答案：B,第 2 题 (单项选择题)(每题 1.50 分) > 单项选择题 > 企业的FOB价不包括的构成因素是（）。
{A}. 商品成本{B}. 国内总费{C}. 预期利润{D}. 出口退税正确答案：D,第 3 题 (单项选择题)(每题 1.50 分) > 单项选择题 > 航空运单中注明“N.V.D”，表示（）。
{A}. 未声明价值{B}. 无商业价值{C}. 非危险货物{D}. 无木质包装正确答案：A,第 4 题 (单项选择题)(每题 1.50 分) > 单项选择题 > 下列选项中，专门用于享受优惠贸易协定税率的原产地证明文件为（）。
{A}. —般原产地证书{B}. 普惠制原产地证书{C}. 专用原产地证书{D}. 厂商原产地证书正确答案：C,第 5 题 (单项选择题)(每题 1.50 分) > 单项选择题 > 进口列入非限制进口类固体废物目录的固体废物，必须（）。
{A}. 向环保部申领相关固体废物进口许可证{B}. 经质量监督检验检疫部门检验合格{C}. 实施联网核查{D}. 实施分类管理正确答案：B,第 6 题 (单项选择题)(每题 1.50 分) > 单项选择题 > （）不属于我国限制进口管理的许可证件。
{A}. 进口关税配额证明{B}. 自动进口许可证{C}. 进口药品通关单{D}. 进口音像制品批准单正确答案：B,第 7 题 (单项选择题)(每题 1.50 分) > 单项选择题 > 音像制品进口的主管部门是（）。
{A}. 文化部{B}. 工信部{C}. 商务部{D}. 广电总局正确答案：D,第 8 题 (单项选择题)(每题 1.50 分) > 单项选择题 > 当前海关监管管理体制改革的核心是（）。
贸易术语参考答案
第 4 章贸易术语参考答案1) 单项选择(1) 按照《 Incoterms?2010 》的规定，以 FOBST 成交，买卖双方风险的划分界限是( B )。
A. 货交承运人B. 货物在装运港船上C. 货物在目的港卸货后D. 装运港码头⑵CIF Ex Ship ' s HOld DAP相比，买方承担的风险( A )。
A. 前者大B. 两者相同C. 后者大D. 买方不承担任何风险(3) 在交货地点上，《1990年美国对外贸易定义修订本》中对( C )的解释与《2010年通则》中对 FOB 的解释相同。
A. FOB Under TackleB. FOBC. FOB VesselD. FOB Liner Terms(4) 某外贸公司对外以CFR 报价，如果该公司先将货物交到货站或使用滚装与集装箱运输时，应采用( C )为宜。
A. FCAB. CIPC. CPTD. DDP(5) 下列术语中，卖方不负责办理出口手续及支付相关费用的是( D )。
A. FCAB. FASC. FOBD. EXW⑹ CIF Ex Ship ' s Ho属于( B )。
A. 内陆交货类B. 装运港船上交货类C. 目的港交货类D. 目的地交货类(7) 我方出口大宗商品，按 CIF 新加坡术语成交，合同规定采用租船运输，如我方不想负担卸货费用，我方应采用的贸易术语变形是 ( C )。
A. CIF Liner SingaporeB. CIF Landed SingaporeC. CIF Ex Ship ' s Hold SingaporeD. CIF Ex Tackle Singapore(8) 在以 CIF 和 CFR 术语成交的条件下，货物运输保险分别由卖方和买方办理，运输途中货物灭失和损坏的风险( C )。
A. 前者由卖方承担，后者由买方承担B .卖方办理租船订舱并保险 D •买方办理租船订舱，卖方办理保险B )。
第二部分贸易术语2010(不含答案)
《国际贸易实务》第二部分练习题贸易术语一、单选题<1*25=25>1.在实际业务中,FOB条件下,卖方常接受买方委托代其租船订舱,费用由买方承担.但卖方到期可能无法完成租船订舱的风险,则〔〕.A.卖方不承担责任,风险由买方承担B. 卖方不承担责任,风险由卖方承担C.买卖双方共同承担责任和风险D.双方均不承担责任和风险,合同终止2.按INCOTERMS®2010的规定,下列术语中只能适用于水上运输方式的有〔〕.A. FCAB. CIPC. FOBD. DAT3.采用DAP贸易术语达成的交易,卖方交货的地点在〔〕.A.装运港船上B.目的地卖方派来的运输工具上C.目的港码头D.装运港码头4.根据INCOTERMS®2010,在CIF 和FOB条件下,运输途中货物损坏灭失的风险,〔〕.A. 前者由卖方负责,后者由买方负责B. 前者由买方负责,后者由卖方负责C. 均由买方负责D. 均由卖方负责5.根据INCOTERMS®2010,采用FCA术语成交,如在卖方所在地交货,〔〕负责将货物装上买方指定的承运人的运输工具上；如在其他指定地交货,〔〕负责将货物从卖方的工具上卸下.A.买方指定的承运人；卖方B.卖方,买方指定的承运人C.卖方,卖方D.买方指定的承运人；买方指定的承运人6. ##某公司进口一批货物,从日本东京空运至##,日方支付运费和保险费并承担货物的风险责任至##但不卸货,日方办理相关持手续和进关手续.按以上交易条件,应选用的贸易术语是〔〕.A. DAT##B. CIP##C. DDP##D. DAP##7.根据INCOTERMS®2010,FOB合同,办理投保手续〔〕.A. 是买方的义务 B 是卖方的义务 C. 买卖双方无义务 D. 以上都不正确8. 根据INCOTERMS®2010,按照D组术语成交,货物运抵指定进口国交货地之前的一切责,由〔〕负责.A. 卖方B. 买方C. 承运人D. 保险公司9. 采用CIF术语成交时,如果卖方负担将货物卸到码头上的各项有关费用,包括驳船费和码头费,可采用的变形是〔〕.A. CIF liner termsB. CIF landedC. CFR ex tackleD. CIF ship’s hold10. 在FOB条件下,若采用承租船运输,如果买方不愿意承担装货费与理舱费,则应在合同中规定〔〕.A. FOB liner termsB. FOB under tackleC. FOB stowedD. FOB trimmed11. 在CFR条件达成的合同,凡需程租船运输的大宗货物,适宜在合同中具体定明〔〕由谁负责.A. 转船费用B. 卸货费用C. 保险费用D. 运费12.从交货方式上看,CIF是一种典型的象征性交货.这句话的含义是〔〕.A. 卖方以态度明确的函电表示交货B. 买方对不符合合同要求的货物,只要单据合格,无权索赔C. 卖方无需实际准备足货,只要少量样品即可代表D. 卖方以提交全套合格单据来履行交货义务13.《国际贸易术语解释通则》是由〔〕制定的.A. 国际商会B. 国际法协会C. 美国九大商业团体D. 联合国14.制定《国际贸易术语解释通则》的目的是〔〕.A. 统一对各种贸易术语的解释而制定的B. 提供仲裁的依据C. 解释FOB贸易术语D. 统一运输方式15.〔〕是目前有关贸易术语解释内容最多,使用X围最广和影响最大的国际惯例.A.《海牙规定》B.《1932年华沙-牛津规则》C.《1990年美国对外贸易定义修订本》D. 《20##国际贸易术语解释通则》16. 若买卖双方以CFR landed达成货物买卖合同,负责卸货费用方应为〔〕.A. 买方B. 卖方C. 船方D. 银行17. 若买卖双方以FOB LINER TERMS达成货物买卖合同,负责装货费用方应为〔〕.A. 买方B. 卖方C. 船方D. 银行18.根据INCOTERMS®2010,在〔〕术语中,卖方没有办理保险义务.A. CIPB. CIFC. FOBD.CIF landed19.根据INCOTERMS®2010解释,由进口方负责办理出口清关手续和进口清关手续的贸易术语是〔〕.A. EXWB. CPTC. DATD. DDP20. 根据INCOTERMS®2010,CIF合同的货物已装船后因火灾被焚,应由〔〕.A. 卖方承担损失B. 卖方负责请求保险公司赔偿C. 买方负责请求保险公司赔偿D. 承担运费的一方赔偿21.根据INCOTERMS®2010,FOB贸易术语后面注明的地点是〔〕.A. 装运港B. 目的港C. 产地D. 厂址22.根据INCOTERMS®2010,CFR贸易术语后面注明的地点是〔〕.A. 装运港B. 目的港C. 产地D. 厂址23.根据INCOTERMS®2010,在FAS条件下,若买方指派的船只不能靠岸,则应由〔〕.A. 买方租用驳船把货运至船边B. 卖方租用驳船把货运至船边,交货在码头进行C. 承运人租用驳船把货运至船边D. 卖方租用驳船把货运至船边,交货在船边进行24.根据INCOTERMS®2010,DAP和DAT的注意事项基本相同的是〔〕.A. 卖方开具进口许可证B. 做好货物的交接手续C. 以装运港船上为界界定风险D. 以目的港船上为界界定风险25. 根据INCOTERMS®2010,DAT的中文意思是〔〕.A. 未完税交货B. 完税后交货C. 运输终端交货D. 码头交货二、多选题<2*10=20>1.有关贸易术语的国际贸易惯例主要有〔〕.A.《1932年华沙-牛津规则》B. 《1990年美国对外贸易定义修订本》C.《20##国际贸易术语解释通则》D. 《海牙规定》E.《跟单信用证统一惯例20##修订本》2.贸易术语是在长期的国际贸易事件中产生的,它可以用来〔〕.A. 表示商品价格构成B.确定交货条件C.明确定价方式D.确定货物等级E. 说明买卖双方在交接货物时各自承担的费用、风险与责任的划分3.根据INCOTERMS®2010,采用DDP术语成交时,卖方承担的基本责任有〔〕.A. 将合同规定的货物运到指定的目的地B. 办理货物的出口清关手续并交纳相关的出口税费C. 办理货物的进口清关手续并交纳相关的出口税费D. 承担在交货地点实际交货前的所有风险E. 负责在交货地点将货物从运输工具上卸下4.我某进口公司按FOB条件进口一批货物,采用程租船运输,如果我方不愿意承担装船费用,应采用〔〕.A. FOB liner termsB. FOB trimmedC. FOB stowedD. FOBSTE. FOB Under tackle5. 根据INCOTERMS®2010,FOB、CFR、和CIF三个贸易术语的共同点是〔〕.A. 买方都有租船/订舱、支付运费的义务B. 风险费用划分都以装运港船上为界C. 都属于象征性交货D. 都是用于海洋和内河运输E. 都适用于铁路和公路运输6. 国际买卖货物合同中的单价通常由〔〕构成.A. 计量单位B. 单位价格金额C. 计价货币D. 贸易术语E. 支付工具7.根据INCOTERMS®2010的解释,采用DAP术语成交时,卖方承担的基本责任有〔〕.A. 将合同规定的货物运到指定的目的地B. 办理货物的出口清关手续并交纳相关出口税费C. 办理货物的进口清关手续并交纳相关出口税费D. 承担在交货地点实际交货前的所有风险E. 负责在交货地点将货物从运输工具上卸下8.##某公司业务员的进口报价中术语形式正确的是〔〕.A. CFR shanghaiB. FCA New YorkC. FOB ShanghaiD. CIF ShanghaiE. DAP New York9.根据INCOTERMS®2010的解释,FCA、CIP和CPT的相同之处表现在〔〕.A. 交货地点相同B. 风险划分界限相同C. 适合的运输方式相同D. 都是由卖方自担风险和费用,取得出口所需各类文件并办理货物出口的清关手续E. 都是由买方自担风险和费用,取得进口所需各类文件并办理货物出口的清关手续10.根据INCOTERMS®2010,F组术语的共同特点是〔〕.A. 风险以装运港船上为界B.买方自负费用订立运输合同并指定承运人C. 卖方负责订立运输合同并支付运费D. 卖方负责办理出口相关手续E. 办理保险是卖方的义务三、判断题<1*15=15>1. CIF ex ship’s hold London是指卖方要负责将货物送到伦敦,但不承担在目的港的卸货费用〔〕2. 我某公司以CFR ex ship’s hold New York出口一批货物.据此,我方需承担货物运至纽约港舱底为止的一切费用和风险.〔〕3. CIFliner terms New York是指出口人必须用班轮装运货物,并负担货物运至指定目的港以前的一切费用,包括运费和装卸费.〔〕4. 我A公司和外商签订FOB出口合同.签约后买方委托卖方代为订舱,卖方接受了对方的要求.由于船期紧X,未订到舱位.卖方A公司要求承担未如期装运的货物.〔〕5. 我某公司与法国客户按CIP条件签订一份圣诞礼品的出口合同.由于圣诞节货物有销售季节性,因此我方在合同中不但要规定装运期,还要规定货物到达目的地的期限.〔〕6. 根据INCOTERMS®2010,按DAT术语成交,卖方是否投保,由其自便,若按CIF术语成交,卖方则必须办理保险.〔〕7. 我某公司以CFR条件向美国出口一批货物,装运后因我方未与时向对方发出装运通知,结果导致买方未能办理货物运输保险.船开航后不久变触礁沉没,货物全部损失,故对方拒绝支付.我方可以以货物灭失发生在货物装上船之后,CFR规定货物运输中的风险应由买方承担为由,要求对方支付货款.〔〕8. 根据INCOTERMS®2010,与CFR相比,除了要承担货物到达目的港正常运费外,CIF条件下卖方还要负责订立保险合同,支付保险费.因此,就卖方承担的风险而言,CIF比CFR大.〔〕9. 我A公司与荷兰的B公司以FOB条件成交一批货物,但由于B公司未能按合同规定日期某年6月8日派船来接货,直到6月20日才派船来接.A公司可要求B公司支付由于货物积压港口所带来的费用.〔〕10.INCOTERMS®2010是目前国际上权威最高、使用最广泛的关于贸易术语的惯例,因此如果合同规定与INCOTERMS®2010矛盾,应以INCOTERMS®2010为准.〔〕11. INCOTERMS®2010解释的贸易术语有：EXW、FOB、FAS、CIF、CFR、CPT、CIP、DAP、DAT、DDU、DDP.〔〕12. 中国##出口皮革产品,对卖方而言,选用FCA##成交比FOB##有利.〔〕13. 根据INCOTERMS®2010,按照 CFR术语成交的合同,因为运输是由卖方办理的,因此运输途中的风险由卖方承担.〔〕14. 根据INCOTERMS®2010,按照CIF术语成交的合同,因为国际货物运输保险是由卖方办理的,因此在海洋运输途中发现风险,应该由卖方风险,由卖方凭保单向保险公司索赔.〔〕15. 根据INCOTERMS®2010,按照DAT术语成交与按照DDP术语成交的唯一区别是,进口清关的责任和风险,前者由买方承担而后者由卖方承担.〔〕四、案例分析与计算题〔第1、2、3、4、6、7每小题各5分,共30分,第5小题每个1分,共10分.总分40分〕1.我某公司以FOB条件出口一批冻鸡.合同签订后接到买方来电,称租船较为困难,委托我方代为租船,有关费用由买方负担.为了方便合同履行,我方接受了对方的要求.但时至装运期我方在规定装运港无法租到合适的船,且买方又不同意改变装运港.因此,到装运期满时货仍未装船,买方因销售季节即将结束便来函以我方未按期租船履行交货义务为由撤销合同.试问：我方应如何处理.2.我某出口公司与外商按CIF Landed London 条件〔INCOTERMS®2010〕成交出口一批货物,合同规定,商品的数量为500箱,以信用证方式付款,5月份装运.买方按合同规定的开证时间将信用证开抵卖方.货物顺利装运完毕后,卖方在信用证规定的交单期内办好了议付手续并收回货款.不久,卖方收到买方寄来的货物在伦敦港的卸货费和进口报关费的收据,要求我方按收据金额将款项支付给买方.问：我方是否需要支付这笔费用,为什么？3.我方以FCA贸易术语〔INCOTERMS®2010〕从意大利进口布料一批,双方约定最迟的装运期为4月12日,由于我方业务员疏忽,导致意大利出口商在4月15日才将货物交给我方指定的承运人.当我方收到货物后,发现部分货物有水渍,据查是因为货交承运人前两天大雨淋湿所致.据此,我方向意大利出口商提出索赔,但遭到拒绝.问我方的索赔是否有理,为什么？4.我##某公司采用FOB##向美国出口货物一批,装运期为5月份,集装箱装运.我方4月26日收到买方发来的装船通知,告知我方载货船舶将于5月15日到达装运港.为了与时装运,我公司业务员于5月10日将货物从##运至##码头仓库,不料货物因当夜仓库发生火灾而全部损失.问：〔1〕以上损失是否应该由我方承担？为什么？〔2〕若采用FCA ##交货,该损失是否应该由我方承担？为什么？5.判断下列我方出口单价的写法是否正确,如有误,请更正并说明理由.〔1〕3.5 yuan ／yard CIFC２％ HONG KONG〔2〕￡500.00 ／ carton CFR Britain〔3〕USD1000.00 per ton FOB London〔4〕每打100欧元FOB净价减1%折扣〔5〕2000日元CIF##包含佣金2%〔6〕每斤4.5美元〔7〕每公吨200美元FOB##〔8〕每箱50元CIF伦敦〔9〕每台300.00欧元CIF##〔10〕每辆40美元CFR新加坡6.我出口公司原来对外报价为每公吨USD380 FOB##,后外商来电要求改报CFR鹿特丹,已知##至鹿特丹每公吨的运费为USD30,试计算CFR鹿特丹的价格.7.我出口公司原来对外报价为每公吨USD 410 CFR鹿特丹,后外商来电要求改报FOBC5%##,已知##至鹿特丹每公吨的运费为USD30,试计算FOBC5%##的价格.。
Incoterms_2010-FULL_TEXT
INCOTERMS 2010（International Chamber of Commerce Terms 2010）PART 1RULES FOR ANY MODE OR MODES OF TRANSPORTEXWEX WORKSEXW (insert named place of delivery)GUIDANCE NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed.It is suitable for domestic trade, while FCA is usually more appropriate for international trade.“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller‟s premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point are for the account of the seller. The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named place of delivery.EXW represents the minimum obligation for the seller. The rule should be used with care as:a) The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a better position to do so. If the seller does load the goods, it does so at the buyer‟s risk and expense. Incases where the seller is in a better position to load the goods, FCA, which obliges the seller to do so at its own risk and expense, is usually more appropriate.b) A buyer who buys from a seller on an EXW basis for export needs to be aware that the seller has an obligation to provide only such assistance as the buyer may require to effect that export: the seller is not bound to organize the export clearance. Buyers are therefore well advised not to use EXW if they cannot directly or indirectly obtain export clearance.c) The buyer has limited obligations to provide to the seller any information regarding the export of the goods. However, the seller may need this information for, e.g., taxation or reporting purposes.A THE SELLER’ OBLIGATIONSA1 General obligations of the sellerThe seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract. Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalitiesWhere applicable, the seller must provide the buyer, at the buyer‟s request, risk and expense, assistance in obtaining any export licence, or other official authorization necessary for the export of the goods.Where applicable, the seller must provide, at the buyer‟s r equest, risk and expense, any information in the possession of the seller that is required for the security clearance of the goods.A3 Contracts of carriage and insurancea) Contract of carriageThe seller has no obligation to the buyer to make a contract of carriage.b) Contract of insuranceThe seller has no obligation to the buyer to make a contract of insurance. However, the seller must provide the buyer, at the buyer‟s request, risk and expense (if any), with information that the buyer needs forobtaining insurance.A4 DeliveryThe seller must deliver the goods by placing them at the disposal of the buyer at the agreed point, if any, at the named place of delivery, not loaded on any collecting vehicle. If no specific point has been agreed within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose. The seller must deliver the goods on the agreed date or within the agreed period.A5 Transfer of risksThe seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4 with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costsThe seller must pay all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6.A7 Notices to the buyerThe seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.A8 Delivery documentThe seller has no obligation to the buyer.A9 Checking –packaging –markingThe seller must pay the costs of those checking operations (such as checking quality, measuring, weighing, counting) that are necessary for the purpose of delivering the goods in accordance with A4.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged. The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded. Packaging is to bemarked appropriately.A10 Assistance with information and related costsThe seller must, where applicable, in a timely manner, provide to or r ender assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the export and/or import of the goods and/or for their transport to the final destination.B THE BUYER’ OBLIGATIONSB1 General obligations of the buyerThe buyer must pay the price of the goods as provided in the contract of sale. Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalitiesWhere applicable, it is up to the buyer to obtain, at its own risk and expense, any export and import licence or other official authorization and carry out all customs formalities for the export of the goods.B3 Contracts of carriage and insurancea) Contract of carriageThe buyer has no obligation to the seller to make a contract of carriage.b) Contract of insuranceThe buyer has no obligation to the seller to make a contract of insurance.B4 Taking deliveryThe buyer must take delivery of the goods when A4 and A7 have been complied with.B5 Transfer of risksThe buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4. If the buyer fails to give notice in accordance with B7, then the buyer bears all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified asthe contract goods.B6 Allocation of costsThe buyer must:a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;b)pay any additional costs incurred by failing either to take delivery of the goods when they have been placed at its disposal or to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods;c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export; andd)reimburse all costs and charges incurred by the seller in providing assistance as envisaged in A2.B7 Notices to the sellerThe buyer must, whenever it is entitled to determine the time within an agreed period and/or the point of taking delivery within the named place, give the seller sufficient notice thereof.B8 Proof of deliveryThe buyer must provide the seller with appropriate evidence of having taken delivery.B9 Inspection of goodsThe buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by the authorities of the country of export.B10 Assistance with information and related costsThe buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.FCAFree CarrierFCA (insert named place of delivery)GUIDANCE NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed. “Free Carrier” means that the seller delivers the goods to the carrier or another person nominated by the buyer at the seller‟s premises or another named place. The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point. If the parties intend to deliver the goods at the seller‟s premises, they should identify the address of those premises as the named place of delivery. If, on the other hand, the parties intend the goods to be delivered at another place, they must identify a different specific place of delivery.FCA 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.A THE SELLER’ OBLIGATIONSA1 General obligations of the sellerThe seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract.Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalitiesWhere applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods.A3 Contracts of carriage and insurancea) Contract of carriageThe seller has no obligation to the buyer to make a contract of carriage. However, if requested by the buyer or if it is commercial practice and the buyer does not give an instruction to the contrary in due time, the seller may contract for carriage on usual terms at the buyer‟s risk and expense. In either case, the seller may decline to make the contract of carriage and, if it does, shall promptly notify the buyer.b) Contract of insuranceThe seller has no obligation to the buyer to make a contract of insurance. However, the seller must provide the buyer, at the bu yer‟s request, risk, and expense (if any), with information that the buyer needs for obtaining insurance.A4 DeliveryThe seller must deliver the goods to the carrier or another person nominated by the buyer at the agreed point, if any, at the named place on the agreed date or within the agreed period.Delivery is completed:a) If the named place is the seller‟s premises, when the goods have been loaded on the means of transport provided by the buyer.b) In any other case, when the goods are placed at the disposal of the carrier or another person nominated by the buyer on the seller‟s means of transport ready for unloading.If no specific point has been notified by the buyer under B7 d) within the named place of delivery, and if there are several points available, the seller may select the point that best suits its purpose.A5 Transfer of risksThe seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costsThe seller must paya) all costs relating to the goods until they have been delivered inaccordance with A4, other than those payable by the buyer as envisaged in B6; andb) where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export.A7 Notices to the buyerThe seller must, at the buyer‟s risk and expense, give the buyer sufficient notice either that the goods have been delivered in accordance with A4 or that the carrier or another person nominated by the buyer has failed to take the goods within the time agreed.A8 Delivery documentThe seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.The seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.A9 Checking –packaging –markingThe seller must pay the costs of those checking operations (such as checking quality, measuring, weighing, counting) that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export.The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged. The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded. Packaging is to be marked appropriately.A10 Assistance with information and related costsThe seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.B THE BUYER’ OBLIGATIONSB1 General obligations of the buyerThe buyer must pay the price of the goods as provided in the contract of sale.Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalitiesWhere applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for their transport through any country.B3 Contracts of carriage and insurancea) Contract of carriageThe buyer must contract at its own expense for the carriage of the goods from the named place of delivery, except when the contract of carriage is made by the seller as provided for in A3 a).b) Contract of insuranceThe buyer has no obligation to the seller to make a contract of insurance.B4 Taking deliveryThe buyer must take delivery of the goods when they have been delivered as envisaged in A4.Unless the buyer notifies the seller otherwise, the seller may deliver the goods for carriage in such a manner as the quantity and/or nature of the goods may require.B5 Transfer of risksThe buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.Ifa) the buyer fails in accordance with B7 to notify the nomination of acarrier or another person as envisaged in A4 or to give notice; orb) the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, then, the buyer bears all risks of loss of or damage to the goods:(i) from the agreed date, or in the absence of an agreed date,(ii) from the date notified by the seller under A7 within the agreed period; or, if no such date has been notified,(iii) from the expiry date of any agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costsThe buyer must paya) all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 b);b) any additional costs incurred, either because:(i) the buyer fails to nominate a carrier or another person as envisaged in A4, or(ii) the carrier or person nominated by the buyer as envisaged in A4 fails to take the goods into its charge, or(iii) the buyer has failed to give appropriate notice in accordance with B7, provided that the goods have been clearly identified as the contract goods; andc) where applicable, all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and the costs for their transport through any country.B7 Notices to the sellerThe buyer must notify the seller ofa) the name of the carrier or another person nominated as envisaged in A4 within sufficient time as to enable the seller to deliver the goods in accordance with that article;b) where necessary, the selected time within the period agreed for delivery when the carrier or person nominated will take the goods;c) the mode of transport to be used by the person nominated; andd) the point of taking delivery within the named place.B8 Proof of deliveryThe buyer must accept the proof of delivery provided as envisaged in A8.B9 Inspection of goodsThe buyer must pay the costs of any mandatory pre-shipment inspection, except when such inspection is mandated by the authorities of the country of export.B10 Assistance with information and related costsThe buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.The buyer must reimburse the seller for all costs and charges incurred by the seller in providing or rendering assistance in obtaining documents and information as envisaged in A10.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.The buyer must, where applicable, in a timely manner, provide to or render assistance in obtaining for the seller, at the seller‟s request, risk and expense, any documents and information,including security-related information, that the seller needs for the transport and export of the goods and for their transport through any country.CPTCARRIAGE PAID TOCPT (insert named place of destination) Incoterms 2010 GUIDANCE NOTEThis rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed. “Carriage 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.When CPT, CIP, CFR or CIF are used, the seller fulfils its obligation to deliver when it hands the goods over to the carrier and not when the goods reach the place of destination.This rule has two critical points, because risk passes and costs are transferred at different places. The parties are well advised to identify as precisely as possible in the contract both the place of delivery, where the risk passes to the buyer, and the named place of destination to which the seller must contract for the carriage. If several carriers are used for the carriage to the agreed destination and the parties do not agree on a specific point of delivery, the default position is that risk passes when the goods have been delivered to the first carrier at a point entirely of the seller‟s choosing and over which the buyer has no control. Should the parties wish the risk to pass at a later stage (e.g., at an ocean port or airport), they need to specify this in their contract of sale. The parties are also well advised to identify as precisely as possible the point within the agreed place of destination, as the costs 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 named place of destination, the seller is not entitled to recover such costs from the buyer unless otherwise agreed between the parties. CPT requires the seller to clear the goods for export, whereapplicable. However, the seller has no obligation to clear the goods for import, pay any import duty or carry out any import customs formalities.A THE SELLER’ OBLIGATIONSA1 General obligations of the sellerThe seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract. Any document referred to in A1-A10 may be an equivalent electronic record or procedure if agreed between the parties or customary.A2 Licences, authorizations, security clearances and other formalities Where applicable, the seller must obtain, at its own risk and expense, any export licence or other official authorization and carry out all customs formalities necessary for the export of the goods, and for their transport through any country prior to delivery.A3 Contracts of carriage and insurancea) Contract of carriageThe seller must contract or procure a contract for the carriage of the goods from the agreed point of delivery, if any, at the place of delivery to the named place of destination or, if agreed, any point at that place. The contract of carriage must be made on usual terms at the seller‟s expense and provide for carriage by the usual route and in a customary manner. If a specific point is not agreed or is not determined by practice, the seller may select the point of delivery and the point at the named place of destination that best suit its purpose.b) Contract of insuranceThe seller has no obligation to the buyer to make a contract of insurance. However, the seller must provide the buyer, at the buyer‟s request, risk, and expense (if any), with information that the buyer needs for obtaining insurance.A4 DeliveryThe seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreedperiod.A5 Transfer of risksThe seller bears all risks of loss of or damage to the goods until they have been delivered in accordance with A4, with the exception of loss or damage in the circumstances described in B5.A6 Allocation of costs The seller must paya) all costs relating to the goods until they have been delivered in accordance with A4, other than those payable by the buyer as envisaged in B6;b) the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination that were for the seller‟s account under the contract of carriage; andc) where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export, and the costs for their transport through any country that were for the seller‟s account under the contract of carriage.A7 Notices to the buyerThe seller must notify the buyer that the goods have been delivered in accordance with A4.The seller must give the buyer any notice needed in order to allow the buyer to take measures that are normally necessary to enable the buyer to take the goods.A8 Delivery documentIf customary o r at the buyer‟s request, the seller must provide the buyer, at the seller‟s expense, with the usual transport document[s] for the transport contracted in accordance with A3.This transport document must cover the contract goods and be dated within the period agreed for shipment. If agreed or customary, the document must also enable the buyer to claim the goods from the carrier at the named place of destination and enable the buyer to sell the goods in transit by the transfer of the document to a subsequent buyer or bynotification to the carrier.When such a transport document is issued in negotiable form and in several originals, a full set of originals must be presented to the buyer.A9 Checking –packaging –markingThe seller must pay the costs of those checking operations (such as checking quality, measuring, weighing, counting) that are necessary for the purpose of delivering the goods in accordance with A4, as well as the costs of any pre-shipment inspection mandated by the authority of the country of export. The seller must, at its own expense, package the goods, unless it is usual for the particular trade to transport the type of goods sold unpackaged. The seller may package the goods in the manner appropriate for their transport, unless the buyer has notified the seller of specific packaging requirements before the contract of sale is concluded. Packaging is to be marked appropriately.A10 Assistance with information and related costsThe seller must, where applicable, in a timely manner, provide to or render assistance in obtaining for the buyer, at the buyer‟s request, risk and expense, any documents and information, including security-related information, that the buyer needs for the import of the goods and/or for their transport to the final destination.The seller must reimburse the buyer for all costs and charges incurred by the buyer in providing or rendering assistance in obtaining documents and information as envisaged in B10.B THE BUYER’ OBLIGATIONSB1 General obligations of the buyerThe buyer must pay the price of the goods as provided in the contract of sale. Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.B2 Licences, authorizations, security clearances and other formalities Where applicable, it is up to the buyer to obtain, at its own risk and expense, any import licence or other official authorization and carry out all customs formalities for the import of the goods and for theirtransport through any country.B3 Contracts of carriage and insurancea) Contract of carriageThe buyer has no obligation to the seller to make a contract of carriage.b) Contract of insuranceThe buyer has no obligation to the seller to make a contract of insurance. However, the buyer must provide the seller, upon request, with the necessary information for obtaining insurance.B4 Taking deliveryThe buyer must take delivery of the goods when they have been delivered as envisaged in A4 and receive them from the carrier at the named place of destination.B5 Transfer of risksThe buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4. If the buyer fails to give notice in accordance with B7, it must bear all risks of loss of or damage to the goods from the agreed date or the expiry date of the agreed period for delivery, provided that the goods have been clearly identified as the contract goods.B6 Allocation of costsThe buyer must, subject to the provisions of A3 a), paya) all costs relating to the goods from the time they have been delivered as envisaged in A4, except, where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes, and other charges payable upon export as referred to in A6 c);b) all costs and charges relating to the goods while in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller‟s account under the contract of carriage;c) unloading costs, unless such costs w ere for the seller‟s account under the contract of carriage;d) any additional costs incurred if the buyer fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed。
2010版Incoterms
1、术语分类的调整由原来的EFCD 四组分为适用于两类：适用于各种运输方式和水运2、贸易术语的数量由原来的13种变为11种3、删去了《2000年国际贸易术语解释通则》4个术语4、新增了2个术语删去了DAF (Delivered at Frontier)边境交货、DES (Delivered Ex Ship) 目的港船上交货、DEQ (Delivered Ex Quay)目的港码头交货、DDU (Delivered Duty Unpaid)未完税交货；新增DAT（delivered at terminal）在指定目的地或目的港的集散站交货、DAP （delivered at place）在指定目的地交货。
⏹修订后的《2010年国际贸易术语解释通则》取消了“船舷”的概念，卖方承担货物装上船为止的一切风险，买方承担货物自装运港装上船后的一切风险⏹在FAS，FOB，CFR和CIF等术语中加入了货物在运输期间被多次买卖（连环贸易）的责任义务的划分。
⏹考虑到对于一些大的区域贸易集团内部贸易的特点，规定，Incoterms 2010不仅适用于国际销售合同，也适用于国内销售合同。
⏹Incoterms2010 are arranged into the two distinct groups:Any Mode of TransportEXW – Ex WorksFCA – Free CarrierCIP – Carriage and Insurance PaidCPT – Carriage Paid ToDAP – Delivered At PlaceDAT – Delivered At TerminalDDP – Delivered Duty PaidSea and Inland Waterway Transport OnlyCFR – Cost and FreightCIF – Cost, Insurance and FreightFAS – Free Alongside ShipFOB – Free On BoardDELIVERED AT TERMINALDAT (insert named terminal at port or place of destination)⏹“Delivered at Terminal” means that the seller delivers when the goods, onceunloaded 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, w hether 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 themat 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.。
《INCOTERMS 2010》习题
《INCOTERMS 2010》习题一、单项选择题1．以下哪个INCOTERMS 版本规定贸易术语既适于国际贸易也适于国内贸易( )。
A．《INCOTERMS 1980》B．《INCOTERMS 1990》C．《INCOTERMS 2000》D．《INCOTERMS 2010》2．根据《INCOTERMS 2010》的规定，由卖方支付出口运费的贸易术语是( )。
A．EXW B．FCA C．FOB D．CFR3．江苏雄华钢卷尺厂以CFR 术语报价出口一批钢卷尺，如果国外客户要求改为航空运输时，根据《INCOTERMS 2010》，应采用( )术语为宜。
A．FCA B．CIP C．CPT D．DDP4．根据《INCOTERMS 2010》的规定，下列术语中卖方不负责办理出口手续及支付相关费用的是( )。
A．FCA B．FAS C．FOB D．EXW5．根据《INCOTERMS 2010》的规定，采用FOB 术语时，卖方在( )完成交货义务。
A．装运港将货物越过船舷B．装运港将货物交到指定的船上C．目的港船上D．目的港船边6．按照《INCOTERMS 2010》的解释，CIF 与CFR 的主要区别在于( )。
A．办理租船订舱的责任方不同B．办理货运保险的责任方不同C．风险划分的界限不同D．办理出口手续的责任方不同7．按照《INCOTERMS 2010》的解释，DAT 贸易术语( )。
A．只适合于公路运输B．只适合于铁路运输C．只适合于海洋运输D．适合于各种运输8．下列有关D 组贸易术语的说明中，与《INCOTERMS 2010》的规定不符的是( )。
A．采用D 组术语成交的合同属于到达合同B．D 组术语适用于任何运输方式C．采用D 组术语成交时，均由卖方办理出口通关手续D．采用D 组术语成交时，均由买方办理进口通关手续9．按照《INCOTERMS 2010》的解释，就卖方承担的责任和费用而言，下列排序正确的是( )。
贸易术语练习题及参考答案
练习一:贸易术语一、单项选择题(7、8、11不做考核要求)1。
按下列术语中的( ）条件达成的交易,卖方向买方及时发出装船通知最为重要A. FOBB. CFRC. CIF D。
DES2。
按下列条件签订的国际货物买卖合同中，是到达类合同的是（）A。
CIF B。
CIP C. CFR D. DDU3．据《2010年通则》的解释，在按CFR术语签订的合同下,买卖双方之间风险划分的界限是（）A．装运港船舷 B。
货交承运人 C. 目的港船舷 D. 装运港船上4。
按照《I ncoterms® 2010》的解释,若以FOB条件成交,买卖双方风险划分以（）为界A．货交承运人 B。
装运港船上 C。
货交买方处置 D。
目的港船上5。
中国上海某出口商欲向美国纽约某进口商出口一批服装，他可以使用的贸易术语是（）A. FAS New York B。
FOB New York C. CIF New York D. DEQ Shanghai6. 如果进口商不愿承担进口报关的风险和费用，则他应该选用（）条件与出口商成交A. DAFB. DESC. DEQD. DDP7. 某公司欲用FOB术语进口一批货物，并愿意承担装船费用，则可在合同中规定使用（）A。
FOB Under Tackle B。
FOB Trimmed C. FOB Stowed D.FOBST8. 租船运输大宗商品，按CIF Singapore条件成交，卖方不欲负担卸货费用，应报价（ )A．CIF Singapore Liner Terms B. CIF Singapore LandedC. CIF Singapore Ex Ship’s HoldD. CIF Singapore Ex Tackle9。
CIP和CPT贸易术语下，负责运输的当事方分别为（）A. 卖方/卖方 B。
卖方/买方 C. 买方/买方 D. 买方/卖方10．按CIF Landed术语成交,买卖双方的风险划分界限为（）A. 装运港船舷 B。
2011年国际商务单证员《国际商务单证基础理论与知识》真题及详解
2011年国际商务单证员《国际商务单证基础理论与知识》真题及详解一、单项选择题（40小题，每题1分，共40分。
单项选择题的答案只能选择一个，多选不得分，请在答题卡上将相应的选项涂黑）1．根据《INCOTERMS 2010》，DAT和DAP术语的适用范围是（）。
A．仅适用于水上运输方式B．仅适用于单一运输方式C．可适用于任何运输方式D．以上都对【答案】C【解析】DAT和DAP都属于《INCOTERMS 2010》新增术语，都适用于任何运输方式。
2．在班轮运输中，以下（）是按照货物重量、体积或价值三者中较高的标准计收班轮运费。
A．W/MB．W/M or Ad.ValC．W＆M or Ad.ValD．W/M＆ Ad.Val【答案】B【解析】A项，W/M表示在重量法和体积法两者中选择，CD两项表达方式不存在。
3．我国进口贸易通常以FOB条件成交，一般须经过多个环节，其中肯定不包括（）。
A．申请开证B．议付交单C．付款赎单D．接货报关【答案】B【解析】B项，议付交单是受益人（出口商）的行为，我国进口贸易中不涉及这个环节。
4．进口用汇100000美元，设购汇当日银行卖出价每百美元为人民币655元，则人民币的购汇成本为（）。
A．655000元B．65500元C．6550000元D．6550元【答案】A【解析】购汇成本＝购买日汇率×外汇额＝（655/100）×100000＝655000（元）。
5．《URC522》根据国际贸易单证的性质，将单据分为（）。
A．基本单据和附属单据B．金融单据和商业单据C．进口单据和出口单据D．纸质单据和电子单据【答案】B【解析】根据《托收统一规则》第二条b款，委托人通过银行向付款人提示要求其付款的单据可以分为两大类：①金融单据，指汇票、本票、支票或其他用于取得付款的类似凭证；②商业单据，指发票、运输单据、物权单据或其他类似单据，或者一切不属于金融单据的其他单据。
6．《INCOTERMS 2010》中，以下哪种术语仅适用于海运和内河运输？（）A．FASB．FCAC．CIPD．DAP【答案】A【解析】FAS装运港船边交货，仅适用于海运和内河水运。
国际贸易实务习题(1-4 )
CHINESE NORTHEAST SOYBEAN
MOISTURE:14%
OIL CONTENT:18%
IMPURITY:2%
BROKEN PART: 5%
（3）QUANTITY:1000TON
（4）UNIT PRICE:￥321.00/TON CIF NEW YORK
A．5月21日B．5月31日C．6月11日D．6月30日
5、某批出口货物投保了CIC的WPA，在运输过程中由于雨淋致使货物遭受部分损失，这样的损失保险公司将（）。
A．负责赔偿整批货物B．负责赔偿被雨淋湿的部分C．不给予赔偿
D．在被保险人同意的情况下，保险公司负责赔偿被雨淋湿的部分
6、在短卸情况下，收货人通常首先向()提出索赔。
C.进口关税配额是指对货物进口的绝对数额不加以限制，只设置一定时期内的关税配额，对配额以内的进口货物征收低关税，对超过配额的进口货物征收高关税。
D.进口关税配额是指对货物进口的绝对数额不加以限制，只设置一定时期内的关税配额，对配额以内的进口货物征收高关税，对超过配额的进口货物征收低关税
四、简答题（共20分）
2、请翻译下列条款：（15分）
（1）保险：由卖方按发票金额的110％投保一切险和战争险。
(2) 100 metric tons of red beans were transported to the port of Kobe with no partial shipments allowed
(3)Full setclean “on board “ ocean bill of lading,made out to order and blank endorsed ,marked”freight collect”and notify applicant.
INCOTERMS2010结构
单选题
1. INCOTERMS2010中只适用于海运和内河运输方式的术语是:
A.FCA
B.FAS
C.CPT
D.CIP
2. 根据INCOTERMS2010规则，装货费由买方承担的是：ﾠﾠﾠﾠﾠA:FASﾠ
B:FOB ﾠ
C:CFRﾠ
D:CIF
3. INCOTERM2010中以FOB贸易术语成交，交货地点为：
A:出口国指定地点
B:目的港码头
C:装运港船边
D:装运港船上
多选题
4. 以下属于INCOTERMS2010变化的有：
A:取消了“船舷”的概念
B:明确了THC的分摊
C:简化了分类方式
D:扩大了对电子信息效力的确认
5. 以下贸易术语适用各种运输方式的是。
A:FCA
B:FAS
C:CPT
D:CIF
填空题
6. 国际贸易术语2010中新增的术语是DAT和（ﾠﾠﾠ）。
7.INCOTERMS2010中，交货地点是商品所在地的贸易术语是（）。
判断题
8.在INCOTERMS2010规则中，使用DDP术语时，装货费和卸货费都由卖方承担。
9. INCOTERMS2010于2010年9月正式面世，并与2011年1月1日起生效。
在EXW术语下，卖方对买方无义务提供交货凭证，买方有义务向卖方提供其已收取货物的相关凭证。
答案
1.B
2.A
3.D
4.ABCD
5.AC
6.DAP
7.EXW
8.×
9. ×10. ×。
国际贸易实务练习及答案价格条款,国际贸易实务课后答案
价格条款一、单项选择题1. 负责制定《2010年国际贸易术语通则》的组织是（B ）。
A. 国际法协会B. 国际商会C. 经合组织D. WTO2.《1932年华沙——牛津规则》主要是解释（ B ）术语。
A. FOBB. CIFC. CFRD. FAS3.《2010年国际贸易术语解释通则》，将国际贸易术语分成（ A ）类。
A. 二B. 五C. 六D. 三4.《2010年国际贸易术语解释通则》中，卖方承担义务最小的术语是（D ）。
A. FASB. FOBC. DAFD. EXW5.《2010年国际贸易术语解释通则》中，卖方承担义务最大的术语是（ C ）。
A. CIFB. CIPC. DDPD. DDU6. 根据《INCOTERMS2010》的解释, 进口方负责办理出口清关手续的贸易术语是（ B ）。
A. FASB. EXWC. FCAD. DDP7.根据《INCOTERMS2010》的解释, 出口方负责办理进口清关手续的贸易术语是（ D ）。
A. FASB. EXWC. FCAD. DDP8. 以货物交给承运人的时间和地点作为买卖双方风险划分界限的术语（ D ）。
A. EXWB. FASC. FOBD. FCA9．根据《2010年国际贸易术语解释通则》的规定，不能适用于“门到门”或“站到站”运输方式的贸易术语是（ A ）。
A．FOB B. FCA C. CIP D. CPT10．一般情况下，在以FOB贸易术语成交的合同中，货物的价格构成是（A ）。
A．货物成本 B．货物成本+运费C．货物成本保险费 D．货物物成本+运费+保险费11.在国际业务中,FOB术语成交，如到期订不到舱，租不到船，( A )。
A．卖方不承担责任，其风险由买方承担B．卖方承担责任，风险也由卖方承担C．买卖双方共同承担责任、风险D．双方均不承担责任，合同停止履行12. CFR贸易术语是指（ D ）。
A. 装运港码头交货B. 目的港码头交货C. 成本加运费加保险费D. 成本加运费13. 根据《2010年国际贸易术语解释通则》，若以CFR条件成交，买卖双方风险划分是以（ C ）为界。
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《INCOTERMS 2010》习题
一、单项选择题
1．以下哪个INCOTERMS 版本规定贸易术语既适于国际贸易也适于国内贸易( )。
A．《INCOTERMS 1980》B．《INCOTERMS 1990》C．《INCOTERMS 2000》D．《INCOTERMS 2010》
2．根据《INCOTERMS 2010》的规定，由卖方支付出口运费的贸易术语是( )。
A．EXW B．FCA C．FOB D．CFR
3．江苏雄华钢卷尺厂以CFR 术语报价出口一批钢卷尺，如果国外客户要求改为航空运输时，根据《INCOTERMS 2010》，应采用( )术语为宜。
A．FCA B．CIP C．CPT D．DDP
4．根据《INCOTERMS 2010》的规定，下列术语中卖方不负责办理出口手续及支付相关费用的是( )。
A．FCA B．FAS C．FOB D．EXW
5．根据《INCOTERMS 2010》的规定，采用FOB 术语时，卖方在( )完成交货义务。
A．装运港将货物越过船舷B．装运港将货物交到指定的船上
C．目的港船上D．目的港船边
6．按照《INCOTERMS 2010》的解释，CIF 与CFR 的主要区别在于( )。
A．办理租船订舱的责任方不同B．办理货运保险的责任方不同
C．风险划分的界限不同D．办理出口手续的责任方不同
7．按照《INCOTERMS 2010》的解释，DAT 贸易术语( )。
A．只适合于公路运输B．只适合于铁路运输
C．只适合于海洋运输D．适合于各种运输
8．下列有关D 组贸易术语的说明中，与《INCOTERMS 2010》的规定不符的是( )。
A．采用D 组术语成交的合同属于到达合同
B．D 组术语适用于任何运输方式
C．采用D 组术语成交时，均由卖方办理出口通关手续
D．采用D 组术语成交时，均由买方办理进口通关手续
9．按照《INCOTERMS 2010》的解释，就卖方承担的责任和费用而言，下列排序正确的是( )。
A．FOB>CFR>CIF B．FOB>CIF>CFR
C．CIF>CFR>FOB D．CIF>FOB>CFR
10．根据《INCOTERMS 2010》的规定，在下列术语中，术语后接装运港的是( )。
A．CPT B．FAS C．DDP D．DAT
11．我国甲公司与加拿大乙公司签订出口服装销售合同，拟采用空运方式，甲公司承担将货物运至目的地的运费但不负责保险，根据《INCOTERMS 2010》的规定，应采用的贸易术语是( )。
A．CPT B．CFRC．FOB D．FAS
12．根据《INCOTERMS 2010》的规定，DAP 术语与DAT 术语的区别是( )。
A．适用的运输方式不同B．出口报关的责任不同
C．进口报关的责任不同D．目的地的卸货责任不同
13．某出口公司对外以CFR报价，如果该货物采用多式联运，应采用（）术语为宜。
A．FCA B．CIP C．DDP D．CPT
14．按照《INCOTERMS 2010》的规定，以CIF汉堡贸易术语成交，卖方对货物风险应负责至（）。
A．船到汉堡为止 B. 在汉堡港卸下船为止
C．货在装运港装上船为止 D. 货运在装运港越过船舷为止
15．象征性交货意指卖方的交货义务是（）。
A．不交货 B. 既交单又实际性交货
C．凭单交货 D.实际性交货
16．下述术语中，既属内陆交货又属象征性交货的术语是（）。
A．EXW B.FCA C.FOB D.DDP
17．某公司与法国一家公司以DAT的条件成交一笔交易，按国际惯例，该笔交易的货物在目的港的卸货费用应由（）承担。
A．买方 B.卖方 C.船方 D.港务部门
18．下列关于CIF与CIP，说法正确的是（）。
A.适用范围相同
B.买卖双方风险划分界限相同
C.价格构成相同
D.交货地点相同
二、多项选择题
1．与《INCOTERMS 2000》相比，《INCOTERMS 2010》增加的贸易术语有( )。
A．DAF B．DAT C．DAP D．DDU
2．根据《INCOTERMS 2010》的规定，可用于各种运输方式，包括多式联运的贸易术语有( )。
A．CFR B．CIF C．FCA D．CPT
3．根据《INCOTERMS 2010》的规定，下列术语中风险划分点和费用转移点在不同地点的有( )。
A．CFR B．CIF C．CIP D．CPT
4．贸易术语(Trade Terms)的性质是( )。
A．表示交货条件B．表示成交价格的构成因素
C．表示付款条件D．表示运输条件
5．根据《INCOTERMS 2010》的规定，CIF 和DAP 的主要区别有( )。
A．进口报关的责任不同B．风险划分的界限不同
C．出口报关的责任不同D．交货地点不同
E．适用运输方式不同
6．根据《INCOTERMS 2010》的规定，下列贸易术语中，( )风险划分以货交第一承运人为界，并适用于各种运输方式。
A．FAS B．CPT C．CIF D．FCA E．DDP
7．根据《INCOTERMS 2010》的规定，在使用集装箱海运的出口贸易中，卖方采用FCA 贸易术语比采用FOB 贸易术语更为有利的具体表现是( )。
A．可以提前转移风险
B．可以提早取得运输单据
C．可以提早交单结汇，提高资金的周转率
D．可以减少卖方的风险
8．根据《INCOTERMS 2010》的规定，F 组术语的共同点是( )。
A．风险划分和费用划分相分离B．卖方都需要提交符合合同的货物C．买方都需要自费办理保险D．销售合同都是“装运合同”
9．按照《INCOTERMS 2010》的解释，FOB、CFR 与CIF 的共同之处表现在( )。
A．均适合水上运输方式B．风险转移均为装运港船上
C．买卖双方责任划分基本相同D．交货地点均为装运港船上
10．按照《INCOTERMS 2010》的解释，FOB 与FCA 相比较，其主要区别有( )。
A．适用的运输方式不同B．风险划分界限不同
C．交货地点不同D．提交的单据种类不同11．《INCOTERMS 2010》包括11种贸易术语，其中适用于海运和内河水运的术语包括（）。
A．FAS B．FOB C．CFR D．CIF E．DAP
12．在下列贸易术语中，出口报关责任和进口报关责任由一方承担的是（）。
A．EXW B．FAS C．CIF D．DDP E．DAP
三、判断正误题
1．根据《INCOTERMS 2010》的规定，在DDP 术语条件下，卖方应负责办理进口批文。
( )
2．根据《INCOTERMS 2010》的规定，在CFR 术语条件下，买卖双方的风险分界点是装运港船上。
( )
3．根据《INCOTERMS 2010》的规定，按CIF 术语成交时，卖方承担将货物运达目的港之前的一切费用和风险。
( )
4．根据《INCOTERMS 2010》的规定，在FOB 贸易术语成交条件下，由买方指定承运人并安排运输，因此如果合同中未规定“装船通知”条款时，卖方在装船后允许不发装运通知给买方。
( )
5．根据《INCOTERMS 2010》的规定，采用CIF 术语时，卖方须以合同币种，按合同价格加成20%投保最低险别。
( )
6．根据《INCOTERMS 2010》的规定，采用FAS 贸易术语时，如买方所派船只不能靠岸，则买方要承担驳船费用。
( )
7．根据《INCOTERMS 2010》的规定，在FOB 条件下，卖方可以接受买方委托，代办租船订舱手续。
( )
8．根据《INCOTERMS 2010》的规定，在FCA 贸易术语下，如货物在卖方仓库处交付后使用公路运输方式，则意味着卖方要负担将货物装上卡车的费用。
( )
9．根据《INCOTERMS 2010》的规定，在以FOB 术语成交的合同中，货物的价格构成是货物成本+运费+保险费。
( )
10．《INCOTERMS 2010》总共包括13 种术语，分为E、F、C．D 四组。
( )
11．根据《INCOTERMS 2010》的规定，按CIF 术语成交，尽管价格中包括至指定目的港的运费和保险费，但卖方不承担货物必然到达目的港的责任。
( )
12．根据《INCOTERMS 2010》的解释，我方某公司从美国旧金山进口木材，如按FOB条件成交，需我方指定船只到旧金山接运货物，而按CIF 条件成交，则由旧金山供应商负责租船、订舱，将木材运往我国。
由此可见，按FOB 进口比按CIF 进口风险大。
( )
13．根据《INCOTERMS 2010》的解释，卖方承担风险和责任最大的贸易术语是DAT。
( )
14．当国际买卖合同的具体约定与FOB、CIF 等国际贸易术语规定的义务发生冲突时，买卖双方的权利义务应以合同的具体约定为准。
( ) 15．根据《INCOTERMS 2010》的解释，DAT 术语取代了以往惯例中的DES、DEQ，所以DAT 也仅仅适合于海洋运输。
( )
16．INCOTERMS 2010中，由买方办理出口报关手续的贸易术语有EXW、FAS和FCA。
（）
17．进口合同采用CIF成交时，我方必须办理投保手续。
（）
18．CPT和CFR术语一样，卖方不必承担货物自交货地点至目的地的运输途中的风险。
（）。