Contáctanos

Incoterms

Los Incoterms son términos internacionales de comercio que delimitan las distintas responsabilidades de la parte compradora como la vendedora. Su objetivo fundamental consiste en establecer criterios definidos sobre la distribución de los gastos y la transmisión de los riesgos entre la parte compradora y la parte vendedora en un contrato de compraventa internacional.

La principal ventaja consiste en haber simplificado mediante 11 denominaciones normalizadas un cúmulo de condiciones que tienen que cumplir las dos partes contratantes. Gracias a esta armonización o estandarización, la parte compradora y la parte vendedora saben perfectamente a qué atenerse.

3 aspectos fundamentales que regulan los incoterms:

  • La entrega de las mercancías, bien sea directa o indirecta.
  • La transmisión de riesgos.
  • La distribución de los gastos entre las partes.

Como se puede comprobar, la gestión de los Incoterms es fundamental para establecer las pautas de las operaciones comerciales, por lo que se hace necesario el conocimiento de todos sus detalles para evitar problemas y realizar las operaciones convenientes tal y como su empresa desea hacerlas.

COSTES DE RIESGOS TANTO POR LA PARTE DEL VENDEDOR COMO POR LA DEL COMPRADOR:

Leyenda de iconos

  • Vendedor
  • Aduanas exportación
  • Pre-carga
  • Entrega y descarga en el punto de carga
  • Junto al buque
  • A bordo del buque puerto de carga
  • Transporte principal
  • Descarga en el punto de embarque
  • Descargado en el puerto de embarque
  • En carga
  • Aduanas importación
  • Comprador importador
TRANSPORTE POLIVALENTE
EXW
Cargo
Riesgos
Costes
EXW Ex Works

“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.

FCA
Cargo
Riesgos
Costes
FCA Free Carrier

“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.

CPT
Cargo
Riesgos
Costes
CPT Carriage Paid To

“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 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.

CIP
Cargo
Riesgos
Costes
CIP Carriage And Insurance Paid To

“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 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.”

DAT
Cargo
Riesgos
Costes
DAT Delivered At Terminal

“Delivered at Terminal” means that the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. “Terminal” includes a place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal. The seller bears all risks involved in bringing the goods to and unloading them at the terminal at the named port or place of destination.

DAP
Cargo
Riesgos
Costes
DAP Delivered At Place

“Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place.

DDP
Cargo
Riesgos
Costes
DDP Delivered Duty Paid

“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.

TRANSPORTE MARÍTIMO Y FLUVIAL
FAS
Cargo
Riesgos
Costes
FAS Free Alongside Ship

“Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel (e.g., on a quay or a barge) nominated by the buyer at the named port of shipment. The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer bears all costs from that moment onwards.

FOB
Cargo
Riesgos
Costes
FOB Free On Board

“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.

CFR
Cargo
Riesgos
Costes
CFR Cost and Freight

“Cost and Freight” means that the seller delivers the goods on board the vessel 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. the seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.

CIF
Cargo
Riesgos
Costes
CIF Cost, Insurance and Freight

“Cost, Insurance and Freight” means that the seller delivers the goods on board the vessel 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. The seller must contract for and pay the costs and freight necessary to bring the goods to the named port 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 CIF 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.”

The Incoterms® rules have become an essential part of the daily language of trade. They have been incorporated in contracts for the sale of goods worldwide and provide rules and guidance to importers, exporters, lawyers, transporters, insurers and students of international trade.

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