第一篇：国际贸易术语解释通则2010之DDP(中英对照版)
DELIVERED DUTY PAID 完税后交货
DDP(insert named place of destination)Incoterms_ 2010 完税后交货（„指定目的地）GUIDANCE NOTE 序言
This 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.“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 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.该术语适用于所选择的任一运输方式，也可被用于多式联运。“Delivered Duty Paid”是指当卖方在指定目的地将已办理进口清关手续的在运输工具上尚未卸下的货物交给买方处置时，即完成交货。卖方承担将货物运送到指定地点的一切费用和风险。卖方要负责办理货物出口和进口清关，负担任何出口和进口关税和一切相关海关手续。DDP是卖方承担责任最大的术语。当事人应尽可能精准地指定约定目的地中的具体交货地点，因为货物运送至该地点的一切费用和风险由卖方负担。建议卖方订立与上述决定适宜的运输合同。除当事人事先另有约定外，如果卖方根据其运输合同负担了有关货物在指定目的地卸载的费用，其无权要求买方偿还相关费用。如果卖方不能直接或间接办理进口手续，建议当事人不要使用DDP术语。如果当事人希望买方承担进口清关的一切风险和费用，应使用DAP术语。除在销售合同中另有明确约定，任何增值税或其他进口所需税款应由卖方负担。A THE SELLER’ OBLIGATIONS 卖方义务
A1 General obligations of the seller 卖方基本义务
The 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.卖方必须提供符合销售合同规定的货物和商业发票以及按照合同约定必需的有同等作用的其他任何凭证。以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。
A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
Where applicable, the seller must obtain, at its own risk and expense, any export and import licence and other official authorization and carry out all customs formalities necessary for the export of the goods, for their transport through any country and for their import.在需要办理清关手续时，卖方必须承担风险和费用获得任何出口和进口许可和其他官方授权，并办理货物出口、为运输从他国过境和货物进口所需的一切海关手续。
A3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同 The seller must contract at its own expense for the carriage of the goods to the named place of destination or to the agreed point, if any, at the named place of destination.If a specific point is not agreed or is not determined by practice, the seller may select the point at the named place of destination that best suits its purpose.卖方必须自付费用订立合同将货物运至指定目的地或指定目的地内的约定交货地点。如未约定或按照惯例也无法确定具体交货点，则卖方可在指定的目的地选择最适合其目的的交货点。
b)Contract of insurance 保险合同
The 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.卖方没有义务为买方订立保险合同。但应买方要求并由其承担风险和费用，卖方必须提供给买方办理保险所需的相关信息。A4 Delivery 交货
The seller must deliver the goods by placing them at the disposal of the buyer on the arriving means of transport ready for unloading at the agreed point, if any, at the named place of destination on the agreed
date or within the agreed period.卖方必须在约定的交货地点或指定目的地，在约定的交货日期或期限内，将已办理进口清关手续的在运输工具上尚未卸下的货物交给买方处置。A5 Transfer of risks 风险转移
The 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.除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。A6 Allocation of costs 费用划分 The seller must pay 卖方必须支付
a)in addition to costs resulting from A3 a), 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)any charges for unloading at the place of destination that were for the seller’s account under the contract of carriage;and c)where applicable, the costs of customs formalities necessary for export and import as well as all duties, taxes and other charges payable upon export and import of the goods, and the costs for their transport through any country prior to delivery in accordance with A4.除按照B6规定应由买方支付的费用外，卖方必须支付与货物有关的一切费用，直至已按照A4规定交货为止，包括按照A3 a)规定应负担的费用；根据运输合同规定由卖方支付的在目的地的卸货费；在需要办理海关手续时，货物出口和进口需要办理的海关手续费用及出口和进口时应缴纳的一切关税、税款和其他费用，以及按照A4规定货物交付前从他国过境的费用。
A7 Notices to the buyer 通知买方
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 delivery of the goods.卖方必须给予买方说明货物已按照A4规定交货的充分通知，以及必要的任何其他通知，以便买方能够为受领货物采取通常必要的措施。A8 Delivery document 交货凭证
The seller must provide the buyer, at the seller’s expense, with a document enabling the buyer to take delivery of the goods as envisaged in A4/B4.卖方必须自付费用向买方提供其能按照A4/B4规定接收货物的凭证。A9 Checking –packaging –marking 查对、包装、标记
The 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 or of import.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.卖方必须支付按照A4规定为了将货物交给买方处置所需进行的查对费用（如查对货物品质、丈量、过磅、点数的费用）以及出口国有关当局在装运前强制检验的费用。卖方必须自付费用包装货物，除非按照相关行业惯例，所售类型的货物通常无需包装发运。卖方应该按照有关货物运输所要求的方式包装货物，除非买方在订立合同前已经通知卖方特殊的包装要求。包装应作适当标记。
A10 Assistance with information and related costs 信息协助及相关费用
The 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 transport of the goods to the final destination, where applicable, from the named place of 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.应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须给予买方一切及时的协助，以帮助其取得包括买方为进口货物和/或为使货物运输到最终目的地所需的有关货物安全信息在内的任何凭证和信息。卖方必须偿付买方按照B10规定在卖方获得相关凭证和信息时给予协助所发生的费用。
B THE BUYER’ OBLIGATIONS 买方义务
B1 General obligations of the buyer 买方基本义务
The 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.买方必须按照销售合同规定支付价款。以及经当事人同意或根据交易习惯在B1-B10中提到的任何有同等作用的电子记录或程序的凭证。B2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
Where applicable, the buyer must provide assistance to the seller, at the seller’s request, risk and expense, in obtaining any import licence or other official authorization for the import of the goods.在需要办理清关手续时，应卖方要求并由其承担风险和费用，买方必须向卖方提供帮助以使其获得货物进口所需的任何进口许可或其他官方授权。
B3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同 The buyer has no obligation to the seller to make a contract of carriage.买方没有义务为卖方订立运输合同。b)Contract of insurance 保险合同
The 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.买方没有义务为卖方订立保险合同。但应卖方要求，买方必须提供给卖方办理保险的必要信息。B4 Taking delivery 接收货物
The buyer must take delivery of the goods when they have been delivered as envisaged in A4.买方必须在卖方按照A4规定交货时受领货物。B5 Transfer of risks 风险转移
The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.If a)the buyer fails to fulfill its obligations in accordance with B2, then it bears all resulting risks of loss of or damage to the goods;or b)the buyer fails to give notice in accordance with B7, then it 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 as the contract goods.买方必须承担按照A4规定交货时起货物灭失或损坏的一切风险。如买方未能按照B2规定履行其义务，则买方应承担由此导致的货物灭失或损坏的一切风险。如买方未能按照B7规定给予卖方通知，则买方必须从约定的交货日期或交货期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下为限。B6 Allocation of costs 费用划分
The buyer must pay: a)all costs relating to the goods from the time they have been delivered as envisaged in A4;b)all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller’s account under the contract of carriage;and c)any additional costs incurred if it fails to fulfill its obligations in accordance with B2 or to give notice in accordance with B7, provided that the goods have been clearly identified as the contract goods.买方必须支付：自按照A4规定交货之时起与货物有关的一切费用；接收货物所必需的将货物从指定目的地的运输工具上卸载的费用，除非根据运输合同应由卖方支付；如买方未按照B2规定履行其义务或未按照B7规定给予卖方通知，所发生的一切额外费用，但以该项货物已正式划归合同项下为限。B7 Notices to the seller 通知卖方
The 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 of destination, give the seller sufficient notice thereof.一旦买方有权确定在约定的期限内受领货物的具体时间和/或地点时，买方必须给予卖方充分通知。B8 Proof of delivery 交货证明
The buyer must accept the proof of delivery provided as envisaged in A8.买方必须接受卖方按照A8规定所提供的交货凭证。B9 Inspection of goods 货物检验
The buyer has no obligation to the seller to pay the costs of any mandatory pre-shipment inspection mandated by the authority of the country of export or of import.买方没有义务为卖方支付出口国和或进口国有关当局强制进行的任何装运前强制检验的费用。B10 Assistance with information and related costs 信息协助及相关费用
The 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 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, export and import of the goods and for their transport through any country.买方必须及时通知卖方以便其按照A10规定提供任何必要的安全信息。买方必须偿付卖方按照A10规定在买方获得相关凭证和信息时给予协助所发生的费用。应卖方要求并由其承担风险和费用，在需要办理清关手续时，买方必须给予卖方一切及时的协助，以帮助其取得包括卖方为货物运输和出口和必要时从他国过境所需的有关货物安全信息在内的任何凭证和信息。
第二篇：国际贸易术语解释通则2010之CIP(中英对照版)
CARRIAGE AND INSURANCE PAID TO 运费保险费付至
CIP(insert named place of destination)Incoterms 2010运费保险费付至（…指定目的地）GUIDANCE NOTE 序言
This 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 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.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.该术语适用于所选择的任一运输方式，也可被用于多式联运。“Carriage and Insurance Paid to”是指卖方在约定地点（如果当事人间约定了交货地点）向其指定的承运人或其他人交货，但卖方还必须订立货物运至指定目的地的合同并支付运费。卖方还必须办理买方货物在运输途中灭失或损坏风险的保险。买方应该注意CIP术语只要求卖方投保最低限度的保险险别。如买方需要更高的保险险别，则需要与卖方明确地达成协议，或者自行作出额外的保险安排。当使用CPT, CIP, CFR 或 CIF等术语时，卖方承担其将货物交付指定承运人前所有风险和费用，而当货物运至指定目的地后，由买方承担一切风险和费用。
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 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 an 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.CIP 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.此术语有两个关键点，因为风险转移和费用在不同的地方转移。在合同中，当事人应尽可能精准地指定风险转移至买方的交货地点以及卖方必须订立合同运输货物所到的指定目的地。如果多个承运人负责将货物运送至约定目的地，且当事人没有约定特定的交货地点，那么当货物被交给完全由卖方选择的、买方无法支配的第一承运人时，风险即发生转移。如果当事人想要风险在最近的驿站转移，他们需要其订立的销售合同中予以说明。当事人应尽可能精准地指定约定目的地中的具体交货地点，因为货物运送至该地点所需费用由卖方负担。建议卖方订立与上述决定适宜的运输合同。除当事人事先另有约定外，如果卖方根据其运输合同负担了有关货物在指定目的地卸载的费用，其无权要求买方偿还相关费用。在需要办理清关手续时，CIP要求卖方应负责货物的出口清关。然而，卖方并没有义务办理货物进口清关、负担任何进口关税或办理任何进口海关手续。
A THE SELLER’ OBLIGATIONS卖方义务
A1 General obligations of the seller 卖方基本义务
The 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.卖方必须提供符合销售合同规定的货物和商业发票以及按照合同约定必需的有同等作用的其他任何凭证。以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。
A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
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.在需要办理清关手续时，卖方必须承担风险和费用获得任何出口许可或其他官方授权，办理货物出口及在交货之前从他国过境所需的一切海关手续。A3 Contracts of carriage and insurance运输合同和保险合同 a)Contract of carriage运输合同
The 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.卖方必须自付费用，按照通常条件订立运输合同，依通常路线及习惯方式，将货物运至指定目的地的约定点。如未约定或按惯例也无法确定具体交货点，则卖方可在指定的目的地选择最适合其目的的交货点。
b)Contract of insurance 保险合同
The seller must obtain at its own expense cargo insurance complying at least with the minimum cover as provided by Clauses(C)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses.The insurance shall be contracted with underwriters or an insurance company of good repute and entitle the buyer, or any other person having an insurable interest in the goods, to claim directly from the insurer.When required by the buyer, the seller shall, subject to the buyer providing any necessary information requested by the seller, provide at the buyer’s expense any additional cover, if procurable, such as cover as provided by Clauses(A)or(B)of the Institute Cargo Clauses(LMA/IUA)or any similar clauses, and/or cover complying with the Institute War Clauses and/or Institute Strikes Clauses(LMA/IUA)or any similar clauses.The insurance shall cover, at a minimum, the price provided in the contract plus 10%(i.e., 110%)and shall be in the currency of the contract.The insurance shall cover the goods from the point of delivery set out in A4 and A5 to at least the named place of destination.The seller must provide the buyer with the insurance policy or other evidence of insurance cover.Moreover, the seller must provide the buyer, at the buyer’s request, risk, and expense(if any), with information that the buyer needs to procure any additional insurance.卖方必须按照英国伦敦保险业协会货物保险条款（LMA/IUA）的C条款或其他类似条款之规定，自付费用取得最低限度保险险别的货物保险。该保险应与信誉良好的保险商或保险公司订立合同，以使买方或任何其他对货物具有保险利益的人有权直接向保险人索赔。如果可以实现的话，根据协会货物保险条款（LMA/IUA）A条款或B条款或其他相似条款和/或根据协会战争保险条款和/或协会罢工保险条款（LMA/IUA）或其他相似的条款，应买方要求并由其承担费用，由买方向卖方提供所需的任何信息，卖方应该提供额外的保险。最低保险金额应包括合同规定价款另加10%（即110%），并应采用合同货币。保险期限应按照A4或A5规定自发货地点起至少到指定的目的地。卖方必须向买方提供保险单或有关保险范围的其他凭证。此外，应买方要求并由其承担费用和风险（如果有的话），卖方必须向买方提供使其获得额外保险所需的信息。
A4 Delivery 交货
The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.卖方必须按照A3规定在约定的交货日期或期限内将货物交付给指定的承运人。A5 Transfer of risks 风险转移
The 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.除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。A6 Allocation of costs 费用划分
The seller must pay:a)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;c)the costs of insurance resulting from A3 b);and d)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.卖方必须支付：除按照B6规定应由买方支付的费用外，卖方必须支付与货物有关的一切费用，直至已按照A4规定交货为止。按照A3 a）规定所发生的运费和其他一切费用，包括根据运输合同规定由卖方支付的装货费和在目的地的卸货费；按照按照A3 b）规定所发生的保险费用；在需要办理海关手续时，货物出口需要办理的海关手续费用及出口时应缴纳的一切关税、税款和其他费用，以及根据运输合同规定，由卖方支付的货物从他国过境的费用。
A7 Notices to the buyer 通知买方
The 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.卖方必须给予买方说明货物已按照A4规定交货的充分通知，以及必要的任何其他通知，以便买方能够为受领货物采取通常必要的措施。
A8 Delivery document交货凭证
If customary or 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 by notification 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.如果是商业惯例或应买方要求，卖方必须按照A3规定自付费用提供给买方所订立运输合同的通常凭证。此运输凭证必须包括合同货物等内容，其日期应在约定的运送期限内。如双方约定或是商业惯例，此凭证还必须能让买方在指定目的地从承运人处提货，并能让买方在运输中通过将此凭证转让给另一买主或通知承运人以销售货物。在运输凭证以可流通的方式发行并存在多个正本时，所有正本必须全部交付买方。
A9 Checking –packaging –marking 查对、包装、标记
The 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.卖方必须支付按照A4规定为了将货物交给买方处置所需进行的查对费用（如查对货物品质、丈量、过磅、点数的费用）以及出口国有关当局在装运前强制检验的费用。卖方必须自付费用包装货物，除非按照相关行业惯例，所售类型的货物通常无需包装发运。卖方应该按照有关货物运输所要求的方式包装货物，除非买方在订立合同前已经通知卖方特殊的包装要求。包装应作适当标记。
A10 Assistance with information and related costs 信息协助及相关费用
The 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.应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须给予买方一切及时的协助，以帮助其取得包括买方为进口货物和/或为使货物运输到最终目的地所需的有关货物安全信息在内的任何凭证和信息。卖方必须偿付买方按照B10规定在卖方获得相关凭证和信息时给予协助所发生的费用。
B THE BUYER’ OBLIGATIONS 买方义务
B1 General obligations of the buyer 买方基本义务
The 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.买方必须按照销售合同规定支付价款。以及经当事人同意或根据交易习惯在B1-B10中提到的任何有同等作用的电子记录或程序的凭证。
B2 Licences, authorizations, security clearances and other Formalities 许可，授权，安全许可和其他正式手续
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 their transport through any country.在需要办理清关手续时，由买方自担风险和费用获得任何进口许可或其他官方授权，并负责办理货物进口和从他国过境的一切海关手续。
B3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同
The buyer has no obligation to the seller to make a contract of carriage.买方没有义务为卖方订立运输合同。b)Contract of insurance 保险合同
The buyer has no obligation to the seller to make a contract of insurance.However, the buyer must provide the seller, upon request, with any information necessary for the seller to procure any additional insurance requested by the buyer as envisaged in A3 b).买方没有义务为卖方订立保险合同。但应卖方要求，买方必须提供给卖方应其要求按照A3 b)规定办理额外保险的任何必要信息。
B4 Taking delivery 接收货物
The 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.买方必须在卖方按照A4规定交货时受领货物并在指定目的地从承运人处收受货物。B5 Transfer of risks 风险转移
The 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.买方必须承担按照A4规定交货时起货物灭失或损坏的一切风险。如买方未能按照B7规定给予卖方通知，则买方必须从约定的交货日期或交货期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下为限。
B6 Allocation of costs 费用划分
The buyer must, subject to the provisions of A3 a), pay :a)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 d);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 were for the seller’s account under the contract of carriage;d)any additional costs incurred if it fails to give notice in accordance with B7, from the agreed date or the expiry date of the agreed period for dispatch, provided that the goods have been clearly identified as the contract goods;e)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, unless included within the cost of the contract of carriage;and f)the costs of any additional insurance procured at the buyer’s request under A3 and B3.除A3 a）规定外，买方必须支付：自按照A4规定交货之时起与货物有关的一切费用。以及在需要办理海关手续时，货物出口所需办理海关手续的费用和按照A6 d)规定在货物出口时应交纳的一切关税、税款和其他费用。货物在运输途中直至到达目的地为止的一切费用，除非这些费用根据运输合同应由卖方支付；卸货费，除非根据运输合同应由卖方支付；如买方未按照B7规定给予卖方通知，则自约定的装运日期或装运期限届满之日起，货物所发生的一切额外费用，但以该项货物已正式划归合同项下为限；在需要办理海关手续时，货物进口应交纳的一切关税、税款和其他费用及办理海关手续的费用，以及从他国过境的费用，除非这些费用已包括在运输合同中；按照A3和B3规定应买方要求办理任何额外保险的费用。
B7 Notices to the seller 通知卖方
The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.一旦买方有权决定货物装运时间和/或指定目的地或接收货物的具体地点时，必须给予卖方充分通知。B8 Proof of delivery 交货证明
The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.买方必须接受卖方按照A8规定所提供的符合合同规定的运输凭证
B9 Inspection of goods 货物检验
The 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.买方必须支付任何装运前强制检验的费用，包括出口国有关当局强制进行的检验。
B10 Assistance with information and related costs 信息协助及相关费用
The 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 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.买方必须及时通知卖方以便其按照A10规定提供任何必要的安全信息。买方必须偿付卖方按照A10规定在买方获得相关凭证和信息时给予协助所发生的费用。应卖方要求并由其承担风险和费用，在需要办理清关手续时，买方必须给予卖方一切及时的协助，以帮助其取得包括卖方为货物运输和出口和必要时从他国过境所需的有关货物安全信息在内的任何凭证和信息。
第三篇：国际贸易术语解释通则2010之FOB(中英对照版)
FREE ON BOARD 船上交货
FOB(insert named port of shipment)Incoterms 2010 船上交货（…指定装运港）GUIDANCE NOTE 序言
This rule is to be used only for sea or inland waterway transport.该术语仅适用于海运或内河运输。
“Free on Board” means that the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already so delivered.The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer bears all costs from that moment onwards.“Free on Board”是指当卖方在指定的装运港将货物运至买方指定的船上或取得已按此送交的货物，即完成交货。当货物已运至船上时，货物灭失或损坏的风险发生转移，买方自那时起承担一切费用。
The seller is required either to deliver the goods on board the vessel 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.卖方必须将货物运到船上或取得已按此送交准备发运的货物。这里的“取得”适合于多层次链条式销售（线性销售），在商品销售中尤为普遍。
FOB may not be appropriate where goods are handed over to the carrier before they are on board the vessel, for example goods in containers, which are typically delivered at a terminal.In such situations, the FCA rule should be used.FOB不适用于货物在装船之前移交给承运人的情况，比如集装箱内的货物通常在目的地交付。在这种情况下，应使用FCA术语。
FOB 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.FOB要求在需要办理海关手续时由卖方负责货物出口清关。然而，卖方并没有义务办理货物进口清关、负担任何进口关税或办理任何进口海关手续。
A THE SELLER‟ OBLIGATIONS 卖方义务
A1 General obligations of the seller 卖方基本义务
The 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.卖方必须提供符合销售合同规定的货物和商业发票以及按照合同约定必需的有同等作用的其他任何凭证。以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。
A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
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.在需要办理清关手续时，卖方必须承担风险和费用获得任何出口许可或其他官方授权，办理货物出口所需的一切海关手续。
A3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同
The 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.卖方没有义务为买方订立运输合同。但若买方要求，或者如果是商业惯例而买方未适时给予卖方相反指示，则卖方可按照通常条件订立运输合同，费用和风险由买方承担。在任何一种情况下，卖方都可以拒绝订立此合同；如果拒绝，则应立即通知买方。
b)Contract of insurance 保险合同
The 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.卖方没有义务为买方订立保险合同。但应买方要求并由其承担风险和费用，卖方必须提供给买方办理保险所需的相关信息。
A4 Delivery 交货
The seller must deliver the goods either by placing them on board the vessel nominated by the buyer at the loading point, if any, indicated by the buyer at the named port of shipment or by procuring the goods so delivered.In either case, the seller must deliver the goods on the agreed date or within the agreed period and in the manner customary at the port.If no specific loading point has been indicated by the buyer, the seller may select the point within the named port of shipment that best suits its purpose.卖方必须将在买方指定的装运港，在买方指定的装运地点，在约定日期或期限内，按照该港习惯方式将货物交至买方指定的船上或取得已交运的货物。
若买方没有指定具体交货点，那么卖方可选择指定装运港内最适合其目的的交货点。A5 Transfer of risks 风险转移
The 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.除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。
A6 Allocation of costs 费用划分 The seller must pay 卖方必须支付：
a)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;and b)where applicable, the costs of customs formalities necessary for export, as well as all duties, taxes and other charges payable upon export.除按照B6规定应由买方支付的费用外，卖方必须支付与货物有关的一切费用，直至已按照A4规定交货为止；在需要办理海关手续时，货物出口应办理的海关手续费用及出口应交纳的一切关税、税款和其他费用。
A7 Notices to the buyer 通知买方
The 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 vessel has failed to take the goods within the time agreed.在货物已按照A4规定交付或在约定时间内船舶未能接收货物时，卖方必须给予买方充分通知，由买方承担风险和费用。
A8 Delivery document 交货凭证
The seller must provide the buyer, at the seller‟s expense, with the usual proof that the goods have been delivered in accordance with A4.Unless such proof is a transport document, the seller must provide assistance to the buyer, at the buyer‟s request, risk and expense, in obtaining a transport document.卖方必须自担费用向买方提供证明已按照A4规定交货的通常单据。如果这些凭证不是运输单据，应买方要求并由其承担风险和费用，卖方必须给予买方协助以取得运输单据。
A9 Checking –packaging –marking 查对、包装、标记
The 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.卖方必须支付按照A4规定为了将货物交给买方处置所需进行的查对费用（如查对货物品质、丈量、过磅、点数的费用）以及出口国有关当局在装运前强制检验的费用。卖方必须自付费用包装货物，除非按照相关行业惯例，所售类型的货物通常无需包装发运。卖方应该按照有关货物运输所要求的方式包装货物，除非买方在订立合同前已经通知卖方特殊的包装要求。包装应作适当标记。
A10 Assistance with information and related costs 信息协助及相关费用
The 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.应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须给予买方一切及时的协助，以帮助其取得包括买方为进口货物和/或为使货物运输到最终目的地所需的有关货物安全信息在内的任何凭证和信息。卖方必须偿付买方按照B10规定在卖方获得相关凭证和信息时给予协助所发生的费用。
B THE BUYER‟ OBLIGATIONS 买方义务
B1 General obligations of the buyer 买方基本义务
The buyer must pay the price of the goods as provided in the contract of sale.买方必须按照销售合同规定支付价款。
Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.以及经当事人同意或根据交易习惯在B1-B10中提到的任何有同等作用的电子记录或程序的凭证。
B2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
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 their transport through any country.在需要办理清关手续时，由买方自担风险和费用获得任何进口许可或其他官方授权，并负责办理货物进口和从他国过境的一切海关手续。
B3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同
The buyer must contract, at its own expense for the carriage of the goods from the named port of shipment, except where the contract of carriage is made by the seller as provided for in A3 a).买方必须自付费用订立自指定装运港运输货物的合同，卖方按照A3 a）订立了运输合同时除外。
b)Contract of insurance 保险合同
The buyer has no obligation to the seller to make a contract of insurance.买方没有义务为卖方订立保险合同。
B4 Taking delivery 受领货物
The buyer must take delivery of the goods when they have been delivered as envisaged in A4.买方必须在卖方按照A4规定交货时，受领货物。
B5 Transfer of risks 风险转移
The buyer bears all risks of loss of or damage to the goods from the time they have been delivered as envisaged in A4.买方必须承担自按照A4规定交货之时起货物灭失或损坏的一切风险；
If a)the buyer fails to notify the nomination of a vessel in accordance with B7;or 如果买方未按照B7规定就指定的船只给予卖方相应通知；
b)the vessel nominated by the buyer fails to arrive on time to enable the seller to comply with A4, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7;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.或当自约定的交货日期或并未约定日期；自买方按照A7规定指定的约定期限内的日期起或买方并未指定该日期；或自交货期限届满之日起（但以该项货物已正式划归合同项下为限），买方指定的船只未能按时到达致使卖方未能按照A4规定交货，或未能接收货物或较按照B7通知的时间提早停止运输货物，买方承担货物灭失或损坏的一切风险。
B6 Allocation of costs 费用划分 The buyer must pay 买方必须支付：
a)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);
自按照A4规定交货之时起与货物有关的一切费用，以及在需要办理海关手续时，货物出口所需办理海关手续的费用和按照A6 b)规定在货物出口时应交纳的一切关税、税款和其他费用
b)any additional costs incurred, either because:
(i)the buyer has failed to give appropriate notice in accordance with B7, or
(ii)the vessel nominated by the buyer fails to arrive on time, is unable to take the goods, or closes for cargo earlier than the time notified in accordance with B7, provided that the goods have been clearly identified as the contract goods;and
在买方未能按照B7规定给予卖方适当通知，或买方指定的船只未能按时到达，或未能接收货物，或较按照B7通知的时间提早停止运输货物时，买方应承担所发生的一切额外费用，但以该项货物已正式划归合同项下为限。
c)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.在需要办理海关手续时，货物进口应交纳的一切关税、税款和其他费用，以及办理海关手续的费用和从他国过境的费用。
B7 Notices to the seller 通知卖方
The buyer must give the seller sufficient notice of the vessel name, loading point and, where necessary, the selected delivery time within the agreed period.买方必须就指定船只名称、装运点和必要时约定期限内的指定交货时间给予卖方充分通知。
B8 Proof of delivery 交货证明
The buyer must accept the proof of delivery provided as envisaged in A8.买方必须接受卖方按照A8规定所提供的交货证明。
B9 Inspection of goods 货物检验
The 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.买方必须支付任何装运前强制检验的费用，包括出口国有关当局强制进行的检验。
B10 Assistance with information and related costs 信息协助及相关费用
The buyer must, in a timely manner, advise the seller of any security information requirements so that the seller may comply with A10.买方必须及时通知卖方以便其按照A10规定提供任何必要的安全信息。
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.买方必须偿付卖方按照A10规定在买方获得相关凭证和信息时给予协助所发生的费用。
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.应卖方要求并由其承担风险和费用，在需要办理清关手续时，买方必须给予卖方一切及时的协助，以帮助其取得包括卖方为货物运输和出口和必要时从他国过境所需的有关货物安全信息在内的任何凭证和信息。d
第四篇：国际贸易术语解释通则2010之EXW(中英对照版)
RULES FOR ANY MODE OR MODES OF TRANSPORT 适用于任一运输方式或多种运输方式的规则 EX WORKS工厂交货
EXW(insert named place of delivery)Incoterms 2010工厂交货（…指定地点）
GUIDANCE NOTE 序言
This 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.该术语适用于所选择的任一运输方式，也可被用于多式联运。该术语适用于国内贸易，而FCA更适用于国际贸易。EX Works 是指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货，卖方不需要将货物装上任何买方付费的运输工具，也不需要办理出口清关手续，即使这种清关是适用的。当事人最好明确指定交付地点，同样也要明确到达指定地点的费用及风险由卖方承担。买方承担在双方协定地点或指定交付地点受领货物的全部费用和风险。
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.In cases 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.EXW是卖方承担责任最小的术语，使用该术语时应注意：
a)卖方没有义务为买方装载货物，即使在实践中卖方更适合负责装载。即使卖方装载了货物，那也应由买方负担所需费用和风险。当卖方拥有良好的装载条件时，强制卖方负担风险和费用装载货物的FCA（货交承运人）通常更加适用。b)基于EXW对出口的规定，买方必须明确卖方仅仅有义务在买方需要办理出口时提供帮助，但没有义务为其办理出口清关手续。因此在买方不能直接或间接办理出口手续时，不应使用该术语。c)买方对向卖方提供货物出口的相关信息负有限责任。然而，买方也许会需要这些信息，例如税款及目的报告。
A THE SELLER’ OBLIGATIONS 卖方义务
A1 General obligations of the seller 卖方基本义务
The 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.卖方必须提供符合销售合同规定的货物和合同可能要求的、证明货物符合合同规定的其他任何凭证。以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
Where 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 request, risk and expense, any information in the possession of the seller that is required for the security clearance of the goods.应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须给予买方一切协助，以帮助买方取得为货物出口所需的出口许可证或其他官方许可。应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须提供由其占有的对办理货物安全许可必需的信息。A3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同
The seller has no obligation to the buyer to make a contract of carriage.卖方没有义务为买方订立运输合同。b)Contract of insurance 保险合同 The 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.卖方没有义务为买方订立保险合同。但应买方要求并由其承担风险和费用，卖方必须提供给买方需要办理保险的相关信息。A4 Delivery 交货
The 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.卖方必须按照合同约定的日期或期限，在双方协定的地点或指定交付地点将未置于任何买方付费的运输车辆上的货物交给买方处置。若在指定交付地点内未约定具体交货点，或有若干个交货点可使用，则卖方可在交货地点中选择最适合其目的的交货点。A5 Transfer of risks 风险转移
The 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.除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已经按照A4规定交货为止。A6 Allocation of costs 费用划分
The 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.除B6规定者外，卖方必须负担与货物有关的一切费用，直到已经按照A4规定交货为止。A7 Notices to the buyer 通知买方
The seller must give the buyer any notice needed to enable the buyer to take delivery of the goods.卖方必须给予买方有关受领货物的充分通知。A8 Delivery document 交货凭证
The seller has no obligation to the buyer.卖方对买方不尽义务。A9 Checking –packaging –marking 查对、包装、标记
The seller must pay the costs of those checking operations(such as checking quality, measuring, weighing, and 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 be marked appropriately.卖方必须支付按照A4规定为了将货物交给买方处置所需进行的查对费用（如查对货物品质、丈量、过磅、点数的费用）。卖方必须自付费用包装货物，除非按照相关行业惯例，运输合同所指货物通常无需包装。卖方应该按照有关货物运输所要求的方式包装货物，除非买方在订立合同前已经通知卖方特殊的包装要求。包装应作适当标记。
A10 Assistance with information and related costs 信息及相关费用的协助
The 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 export and/or import of the goods and/or for their transport to the final destination.应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须给予买方一切及时的协助，以帮助其取得包括买方为出口和/或进口货物和/或为使货物运输到最终目的地所需的有关货物安全信息在内的任何凭证和信息。
B THE BUYER’ OBLIGATIONS 买方义务
B1 General obligations of the buyer 买方基本义务
The 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.买方必须按照销售合同规定支付价款。以及经当事人同意或根据交易习惯在B1-B10中提到的任何有同等作用的电子讯息或电子程序的凭证。
B2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
Where 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.在需要办理清关手续时，由买方自担风险和费用获得任何出口和进口许可或其他官方授权，并负责办理货物出口的一切海关手续。
B3 Contracts of carriage and insurance运输合同和保险合同 a)Contract of carriage 运输合同
The buyer has no obligation to the seller to make a contract of carriage.买方没有义务为卖方办理运输合同。b)Contract of insurance 保险合同
The buyer has no obligation to the seller to make a contract of insurance.买方没有义务为卖方办理保险合同。B4 Taking delivery 受领货物
The buyer must take delivery of the goods when A4 and A7 have been complied with.买方必须在卖方按照A4和A7规定交货时受领货物。B5 Transfer of risks 风险转移
The 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 as the contract goods.自按照A4规定交货之时起，买方承担货物灭失或损坏的一切风险。由于买方未能按照B7规定通知卖方，则自约定的交货日期或交货期限届满之日起，但以该项货物已正式划归合同项下之货物为限。B6 Allocation of costs 费用划分 The buyer must: 买方必须支付：
a)pay all costs relating to the goods from the time they have been delivered as envisaged in A4;自按照A4规定交货之时起与货物有关的一切费用
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;
在货物交给买方处置而买方未受领货物或未按照B7规定给予卖方相应通知而发生的任何额外费用，但以该项货物已正式划归合同项下之货物为限
c)pay, where applicable, all duties, taxes and other charges, as well as the costs of carrying out customs formalities payable upon export;and
在需要办理海关手续时，货物出口应交纳的一切关税、税款和其他费用，以及办理海关手续的费用 d)reimburse all costs and charges incurred by the seller in providing assistance as envisaged in A2.买方必须偿付卖方按照A2规定给予协助时所发生的一切费用 B7 Notices to the seller 通知卖方
The 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.一旦买方有权确定在约定的期限内受领货物的具体时间和/或地点时，买方必须就此给予卖方充分通知。B8 Proof of delivery 交货证明
The buyer must provide the seller with appropriate evidence of having taken delivery.买方必须提供给卖方适当的交货凭证。B9 Inspection of goods 货物检验
The buyer must pay the costs of any mandatory pre-shipment inspection, including inspection mandated by the authorities of the country of export.买方必须支付任何装运前强制检验的费用，包括出口国有关当局强制进行的检验。B10 Assistance with information and related costs信息及相关费用的协助
The 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.买方必须及时通知卖方以便其按照A10规定提供任何必要的安全信息。买方必须偿付卖方按照A10规定在买方获得相关凭证和信息时给予协助所发生的费用。
第五篇：国际贸易术语解释通则2010之CPT(中英对照版)
CARRIAGE PAID TO 运费付至
CPT(insert named place of destination)Incoterms 2010 运费付至（…指定目的地）GUIDANCE NOTE 序言
This 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.该术语适用于所选择的任一运输方式，也可被用于多式联运。“Carriage Paid To”是指卖方在约定地点（如果当事人间约定了交货地点）向其指定的承运人或其他人交货，但卖方还必须订立货物运至指定目的地的合同并支付运费。当使用CPT, CIP, CFR 或 CIF等术语时，卖方承担其将货物交付指定承运人前所有风险和费用，而当货物运至指定目的地后，由买方承担一切风险和费用。
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.此术语有两个关键点，因为风险转移和费用在不同的地方转移。在合同中，当事人应尽可能精准地指定风险转移至买方的交货地点以及卖方必须订立合同运输货物所到的指定目的地。如果多个承运人负责将货物运送至约定目的地，且当事人没有约定特定的交货地点，那么当货物被交给完全由卖方选择的、买方无法支配的第一承运人时，风险即发生转移。如果当事人想要风险在最近的驿站转移，他们需要其订立的销售合同中予以说明。
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, 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.当事人应尽可能精准地指定约定目的地中的具体交货地点，以及货物运送至该地点所需费用由卖方负担。建议卖方订立与上述决定适宜的运输合同。除当事人事先另有约定外，如果卖方根据其运输合同负担了有关货物在指定目的地卸载的费用，其无权要求买方偿还相关费用。在需要办理清关手续时，CPT要求卖方应负责货物的出口清关。然而，卖方并没有义务办理货物进口清关、负担任何进口关税或办理任何进口海关手续。
A THE SELLER’ OBLIGATIONS 卖方义务
A1 General obligations of the seller 卖方基本义务
The 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.卖方必须提供符合销售合同规定的货物和商业发票以及按照合同约定必需的有同等作用的其他任何凭证。以及经当事人同意或根据交易习惯在A1-A10中提到的任何有同等作用的电子记录或程序的凭证。
A2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
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.在需要办理清关手续时，卖方必须承担风险和费用获得任何出口许可或其他官方授权，办理货物出口及在交货之前从他国过境所需的一切海关手续。
A3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同
The 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.卖方必须自付费用，按照通常条件订立运输合同，依通常路线及习惯方式，将货物运至指定目的地的约定点。如未约定或按照惯例也无法确定具体交货点，则卖方可在指定的目的地选择最适合其目的的交货点。
b)Contract of insurance 保险合同
The 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.卖方没有义务为买方订立保险合同。但应买方要求并由其承担风险和费用，卖方必须提供给买方办理保险所需的相关信息。
A4 Delivery 交货
The seller must deliver the goods by handing them over to the carrier contracted in accordance with A3 on the agreed date or within the agreed period.卖方必须按照A3规定在约定的交货日期或期限内将货物交付给指定的承运人。A5 Transfer of risks 风险转移
The 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.除B5规定者外，卖方必须承担货物灭失或损坏的一切风险，直至已按照A4规定交货为止。A6 Allocation of costs 费用划分 The seller must pay 卖方必须支付
a)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;
除按照B6规定应由买方支付的费用外，卖方必须支付与货物有关的一切费用，直至已按照A4规定交货为止。
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;and
按照A3 a）规定所发生的运费和其他一切费用，包括根据运输合同规定由卖方支付的装货费和在目的地的卸货费
c)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.在需要办理海关手续时，货物出口需要办理的海关手续费用及出口时应缴纳的一切关税、税款和其他费用，以及根据运输合同规定，由卖方支付的货物从他国过境的费用。
A7 Notices to the buyer 通知买方
The 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.卖方必须给予买方说明货物已按照A4规定交货的充分通知，以及必要的任何其他通知，以便买方能够为受领货物采取通常必要的措施。
A8 Delivery document 交货凭证
If customary or 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 by notification 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.如果是商业惯例或应买方要求，卖方必须按照A3规定自付费用提供给买方所订立运输合同的通常凭证。此运输凭证必须包括合同货物等内容，其日期应在约定的运送期限内。如果双方约定或是商业惯例，此凭证还必须能让买方在指定目的地从承运人处提货，并能让买方在运输中通过将此凭证转让给另一买主或通知承运人以销售货物。在运输凭证以可流通的方式发行并存在多个正本时，所有正本必须全部交付买方。
A9 Checking –packaging –marking 查对、包装、标记
The 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.卖方必须支付按照A4规定为了将货物交给买方处置所需进行的查对费用（如查对货物品质、丈量、过磅、点数的费用）以及出口国有关当局在装运前强制检验的费用。卖方必须自付费用包装货物，除非按照相关行业惯例，所售类型的货物通常无需包装发运。卖方应该按照有关货物运输所要求的方式包装货物，除非买方在订立合同前已经通知卖方特殊的包装要求。包装应作适当标记。
A10 Assistance with information and related costs 信息协助及相关费用
The 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.应买方要求并由其承担风险和费用，在需要办理清关手续时，卖方必须给予买方一切及时的协助，以帮助其取得包括买方为进口货物和/或为使货物运输到最终目的地所需的有关货物安全信息在内的任何凭证和信息。卖方必须偿付买方按照B10规定在卖方获得相关凭证和信息时给予协助所发生的费用。
B THE BUYER’ OBLIGATIONS 买方义务
B1 General obligations of the buyer 买方基本义务
The buyer must pay the price of the goods as provided in the contract of sale.买方必须按照销售合同规定支付价款。
Any document referred to in B1-B10 may be an equivalent electronic record or procedure if agreed between the parties or customary.以及经当事人同意或根据交易习惯在B1-B10中提到的任何有同等作用的电子记录或程序的凭证。B2 Licences, authorizations, security clearances and other formalities 许可，授权，安全许可和其他正式手续
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 their transport through any country.在需要办理清关手续时，由买方自担风险和费用获得任何进口许可或其他官方授权，并负责办理货物进口和从他国过境的一切海关手续。
B3 Contracts of carriage and insurance 运输合同和保险合同 a)Contract of carriage 运输合同
The buyer has no obligation to the seller to make a contract of carriage.买方没有义务为卖方订立运输合同。b)Contract of insurance 保险合同
The 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.买方没有义务为卖方订立保险合同。但应卖方要求，买方必须提供给卖方办理保险的必要信息。B4 Taking delivery 接收货物
The 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.买方必须在卖方按照A4规定交货时受领货物并在指定目的地从承运人处收受货物。B5 Transfer of risks 风险转移
The 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.买方必须承担按照A4规定交货时起货物灭失或损坏的一切风险。如买方未能按照B7规定给予卖方通知，则买方必须从约定的交货日期或交货期限届满之日起，承担货物灭失或损坏的一切风险，但以该项货物已正式划归合同项下为限。
B6 Allocation of costs 费用划分
The buyer must, subject to the provisions of A3 a), pay 除A3 a）规定外，买方必须支付
a)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);
自按照A4规定交货之时起与货物有关的一切费用。以及在需要办理海关手续时，货物出口所需办理海关手续的费用和按照A6 c)规定在货物出口时应交纳的一切关税、税款和其他费用。
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;
货物在运输途中直至到达目的地为止的一切费用，除非这些费用根据运输合同应由卖方支付
c)unloading costs, unless such costs were for the seller’s account under the contract of carriage;卸货费，除非根据运输合同应由卖方支付
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 period for dispatch, provided that the goods have been clearly identified as the contract goods;and
如买方未按照B7规定给予卖方通知，则自约定的装运日期或装运期限届满之日起，货物所发生的一切额外费用，但以该项货物已正式划归合同项下为限
e)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, unless included within the cost of the contract of carriage.在需要办理海关手续时，货物进口应交纳的一切关税、税款和其他费用及办理海关手续的费用，以及从他国过境的费用，除非这些费用已包括在运输合同中。
B7 Notices to the seller 通知卖方
The buyer must, whenever it is entitled to determine the time for dispatching the goods and/or the named place of destination or the point of receiving the goods within that place, give the seller sufficient notice thereof.一旦买方有权决定货物装运时间和/或指定目的地或接收货物的具体地点时，必须给予卖方充分通知。B8 Proof of delivery交货证明
The buyer must accept the transport document provided as envisaged in A8 if it is in conformity with the contract.买方必须接受卖方按照A8规定所提供的符合合同规定的运输凭证 B9 Inspection of goods 货物检验
The 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.买方必须支付任何装运前强制检验的费用，包括出口国有关当局强制进行的检验。
B10 Assistance with information and related costs 信息协助及相关费用
The 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 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.买方必须及时通知卖方以便其按照A10规定提供任何必要的安全信息。
买方必须偿付卖方按照A10规定在买方获得相关凭证和信息时给予协助所发生的费用。
应卖方要求并由其承担风险和费用，在需要办理清关手续时，买方必须给予卖方一切及时的协助，以帮助其取得包括卖方为货物运输和出口和必要时从他国过境所需的有关货物安全信息在内的任何凭证和信息。
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