INCOTERMS (International Commercial Terms) এর আদ্যোপান্ত

INCOTERMS (International Commercial Terms) হলো আন্তর্জাতিক বিক্রয় চুক্তিতে ব্যবহৃত একটি স্ট্যান্ডার্ড টার্ম। একে ট্রেড টার্ম বা সরবরাহ টার্মও বলা হয়। সহজ কথায় বলতে গেলে ইনকোটার্মস হ’ল বিক্রয় শর্ত যা পণ্য ক্রেতা এবং বিক্রেতা উভয়ই আন্তর্জাতিক লেনদেনের সময় সম্মত হন। এই বিধিগুলি বিশ্বব্যাপী সরকার এবং আইনী কর্তৃপক্ষ গ্রহণ করে।International Chamber of Commerce (ICC) সর্বপ্রথম ১৯৩০ ইং সালে এটি প্যারিসে প্রকাশ করে। মুলতঃ প্রতি দশকের প্রথম বছরের শুরুতে ইনকোটার্মস বিধিগুলির একটি সংশোধন পরিলক্ষিত হয়ে আসছে – ১৯৯০, ২০০০, ২০১০ এবং ২০২০ইং।

ইনকোটার্মস ২০২০
২০২০ ইং সালের ১লা জানুয়ারি, ইনকোটার্মস ২০২০ কার্যকর করা হয়। এখানে এখন মোট ১১টি ইনকোটার্ম রয়েছে যা দুটি বিভাগে বিভক্ত: যারা সমস্ত পরিবহণের সমস্ত পদ্ধতিতে প্রয়োগ হয় এবং যারা কেবলমাত্র সামুদ্রিক এবং অভ্যন্তরীণ নৌপথে শিপিংয়ের ক্ষেত্রে আবেদন করে।

Incoterms for any mode of transportation:

EXW – Ex-Works  or Ex-Warehouse

  • Ex works is when the seller 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 them for export, where such clearance is applicable.

FCA – Free Carrier

  • 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 explicitly as possible the point within the named place of delivery, as the risk passes to the buyer at that point.

CPT  – Carriage Paid To

  • The seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such site is agreed between parties).
  • The seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.

CIP – Carriage And Insurance Paid To

  • The seller has the same responsibilities as CPT, but they also contract 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.

DPU – Delivered At Place Unloaded (replaces Incoterm® 2010 DAT)

  • DPU replaces the former Incoterm® DAT (Delivered At Terminal).  The seller delivers when the goods, once unloaded are placed at the disposal of the buyer at a named place of destination.
  • The seller bears all risks involved in bringing the goods to, and unloading them at the named place of destination.

DAP – Delivered At Place

  • 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 – Delivered Duty Paid

  • 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.  They must clear the products not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities.

Incoterms only to maritime shipping:

FAS – Free Alongside Ship

  • 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 products are alongside the ship.  The buyer bears all costs from that moment onwards.

FOB – Free On Board

  • 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 products are on board the vessel.  The buyer bears all costs from that moment onwards.

CFR – Cost and Freight

  • 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 products 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 – Cost, Insurance and Freight

  • 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 products are on the ship.
  • 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.