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Mark
以出口为例子，以下只是阐明简单通俗的费用划分，不讨论责任划分：
• EXW – EX WORKS (… named place of delivery) ( 通俗上讲就是买家支付澳洲本地所有费用，以及到达目的国家所有费用，包含澳洲本地码头费/清关费用/运输费用/海运费用/以及目的国家所产生的费用）
The Seller’s only responsibility is to make the goods available at the Seller’s premises. The Buyer bears full costs and
risks of moving the goods from there to destination.
FOB – FREE ON BOARD (… named port of shipment) 通俗上讲就是卖家支付所有澳洲本地费用，包含澳洲本地码头费/清关费用/运输费用，买家支付海运费用以及到达目的国家所有费用
The Seller delivers the goods on board the ship and clears the goods for export.
From that point, the Buyer bears all costs and risks of loss or damage.
CFR – COST AND FREIGHT (… named port of destination) 通俗上讲就是卖家支付所有澳洲本地费用+海运费用，而买家支付到达目的国家后的所有费用，但卖家不负责保险。
The Seller clears the goods for export and pays the costs of moving the goods to destination PORT.
The Buyer bears all risks of loss or damage .
• CIF – COST INSURANCE AND FREIGHT (… named port of destination) 通俗上讲就是卖家支付所有澳洲本地费用+海运费用+保险费用，而买家支付到达目的国家后的所有费用。
The Seller clears the goods for export and pays the costs of moving the goods to the port of destination.
The Buyer bears all risks of loss or damage. The Seller, however, purchases the cargo insurance.
• DAP (DDU)– DELIVERED AT PLACE (… named place of destination) 通俗上讲就是卖家支付所有费用直到买家国家指定仓库
但是不包含目的国关税和海关检查检疫费用。
The Seller delivers when the goods are placed at the Buyer’s disposal on the arriving means of transport ready for
unloading at the names place of destination. The Seller bears all risks involved in bringing the goods to the named
place.
• DDP – DELIVERED DUTY PAID (… named place) 通俗上讲就是卖家支付所有费用直到买家国家指定仓库，
而且包含目的国家关税和海关检查检疫费用。
The Seller delivers the goods -cleared for import – to the Buyer at destination. The Seller bears all costs and risks of
moving the goods to destination, including the payment of Customs duties and taxes.
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香甜的蓝莓芝士饼-免烤~ (2008-5-6) cctang 
终于买到了理想的corolla，填坑完毕，欢迎加分助我早日摆脱光脚族 ：） (2008-5-15) distantmusic 
楼主:wspecific
发表于 2013-5-21 17:35
