天喜研析 | 国际贸易术语解释通则（2020）最新评析

1.什么是贸易术语解释通则
 
       在国际贸易中，有关各方的权利义务只有得到明确清晰的界定国际贸易才能高效、无争议的进行。正是基于这个目标，国际商会（ICC）于1953年在巴黎发布了“国际商业条款”。该条款的产生是为了设立一个统一的行业标准，除了规定货物的移转以外，还界定了运输成本、风险成本和风险转移等要素。国际贸易术语通则自第一版发布以来，大约每十年修订一次。国际商会于2019年9月10日发布了国际贸易术语解释通则2020，该通则于2020年1月1日生效并在全球范围内实施。

 
2.国际贸易术语解释通则2020的重大变化
 
- 将DAT修改为DPU
      In the previous version of the Incoterms® from the year 2010, DAT (Delivered at Terminal) meant that goods are considered to be delivered as soon as they have been unloaded at the agreed-upon terminal. In the feedback gathered by ICC, users requested an Incoterm which includes delivery to a different place, e.g. a factory site. This is why DAT has now been replaced with the more general wording DPU (Delivered at Place Unloaded). 

      相较于贸易术语解释通则2010，新版通则将贸易术语DAT（Deliver at Terminal）改为了DPU (Delivered at Place Unloaded)。其中主要的变化是将交货地点从单一的“码头”改为了更广义、更具有一般性的“卸货地点”。国际商会解释的原因是，根据实践中接收到很多反馈，越来越多的买卖双方对于希望货物的交付地点不仅仅限于码头，例如工厂、货仓等其它地点。为了满足买卖双方对于约定交付地点的任意性的需求，国际商会将DAT变更为DPU，使其更加具有普遍适用性。
 
- 允许FCA术语下适用货交承运人提单
      Free Carrier (FCA) has been revised for Incoterms® 2020 to cater to a situation where goods are sold FCA for carriage by sea and buyer or seller (or either party’s bank) requests a bill of lading with an on-board notation. FCA now provides for the parties to agree that the buyer will instruct the carrier to issue an on-board bill of lading to the seller once the goods have been loaded on board, and for the seller then to tender the document to the buyer (often through the banks).

      如果买卖双方已就《国际贸易术语解释通则》中的FCA（货交承运人）达成一致，则卖方应将货物交付至买方指定的地点和人员。此时，风险和成本转移给买方。其缺点是卖方不能收到提单，因此没有信用证可以保证货物的付款。为此，《国际贸易术语解释通则2020》提出了一个务实的解决方案。如果双方同意卖方按照FCA（货交承运人）要求将货物交付集装箱码头，买方可以指示承运人在卸货时向卖方签发已装船提单。这样，卖方就可以更好地防范在卸货期间产生的风险。
 
- 增加了CIP术语的保费覆盖范围
      Under the CIF Incoterms® rule, which is reserved for use in maritime trade and is often used in commodity trading, the Institute Cargo Clauses (C) remains the default level of coverage, giving parties the option to agree to a higher level of insurance cover. Taking into account feedback from global users, the CIP Incoterms® rule now requires a higher level of cover, compliant with the Institute Cargo Clauses (A) or similar clauses.

      贸易术语CIP是指卖方将货物交付承运人，但支付包括保险费在内的直至目的地的运输费用。该规则也同样适用于CIF术语，但CIF术语只适用于海运。《国际贸易术语解释通则2020》中将CIF的保费范围仍然维持在《协会货物保险条款》C条款所规定的最低保险范围，但给予了买卖双方约定更高保额的机会。而对于CIP术语，2020通则要求卖方购买更高水平的保费，适用《协会货物保险条款》A条款或相似条款支付保费，该条款可以覆盖一切风险，是最高的保险级别。国际商会做出如此调整的原因，是由于CIF通常适用于大宗商品交易，而CIP通常适用于成品商品，基于商品属性和费率的考虑做出此调整。
 
- 允许自定义运输方式
      Incoterms® 2020 recognises that not all commercial trade transactions from the seller to the buyer are conducted by a third-party carrier. In some cases, transactions are conducted without a third-party carrier at all, such as a seller using its own means of transportation, or a buyer using its own vehicle to collect goods.
在过去的贸易术语解释通则中，总是假设在买卖双方之间存在一个独立的第三方，即承运人，负责货物运输。在2020通则中，国际商会已经意识到不是所有的货物贸易中都存在一个独立的第三方，因此在2020年1月1日生效的新版《国际贸易术语解释通则》中，这一定义已经扩展到包括卖方或买方自定义运输方式的承运。
 
- 安全义务更清晰的分配
      The Incoterms® also come with a more precisely defined allocation of the relevant security requirements between buyer and seller, including the associated costs. On the one hand, this step can be seen as a reaction to the heightened security regulations in international trade. On the other hand, it is intended to prevent disputes about costs that may arise, especially at the port or point of delivery.

      《国际贸易术语解释通则》还对买卖双方之间的相关安全要求（包括相关费用）进行了更为精确的分配。一方面，这一举措被视为对国际贸易中更高安全监管规则的应对。另一方面，它的目的在于防范可能产生的费用纠纷，特别是在港口或交货地点。