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A5 Transfer of risks 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. A6 Allocation of costs 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; and 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. A7 Notices to the buyer 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. A8 Delivery document If customary or at the buyer’s request the seller must Incoterms 2010
B5 Transfer of risks 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. B6 Allocation of costs 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 c); 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 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 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. B7 Notices to the seller 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. B8 Proof of delivery The buyer must accept the transport document 贸易术语解释通则2010
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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. A9 Checking –packaging –marking 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. A10 Assistance with information and related costs 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. provided as envisaged in A8 if it is in conformity with the contract. B9 Inspection of goods 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. B10 Assistance with information and related costs 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. Incoterms 2010 27/88 贸易术语解释通则2010
A卖方义务 A1卖方的一般义务 卖方必须提供与销售合同规定一致的货物和商业发票，以及合同可能要求的证明货物符合合同规定的凭证。 按照双方约定或惯例，A1至A10中提及的单据可以是具有同等效力的电子记录或者程序。 A2许可证、批准、安全通关及其他手续 在该港所在地需办理这些手续的情况下，卖方必须自担风险和费用，取得任何出口许可证或其他官方核准文件，并办理货物出口以及货物在送达前从他国过境运输所需的一切海关手续。 A3运输合同与保险合同 a) 运输合同 卖方必须订立运输合同，若约定了交付地点的，将货物从交付地的约定地点运至指定目的地，如果约定了目的地的具体交付货物地点的，也可运至目的地的约定地点。 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，将货物运至指定的目的地的约定点。如未约定目的地的具体交付货物地点或未能依交易习惯予以确定该地点，则卖方可在指定的目的地选择最适合其目的的交货点。 b) 保险合同 卖方没有向买方制定保险合同的义务。 应买方的请求，并由买方承担风险和可能存在的费用时，卖方必须向买方提供其需要的用于获得保险的相关信息。 A4 交货 卖方必须在约定的日期或期限内依照A3的规定向订立合同的承运人交货 A5风险转移 除B5所描述情形下的灭失或损坏外，卖方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 B 买方义务 B1买方的一般义务 买房必须按照销售合同规定支付货物价款。 按照双方约定或惯例，B1至B10中提及的单据可以是具有同等效力的电子记录或者程序。 B2许可证、批准、安全通关及其他手续 如果这些地方需要办理这些海关手续，买方在自行承担风险和费用的情况下，可以自由决定是否取得许可证或其他官方核准文件，并办理货物进口和经由他国过境运输的一切海关手续。 B3运输合同和保险合同 a) 运输合同 买方没有向卖方制定运输合同的义务。 b) 保险合同 买方没有向卖方制定保险合同的义务， 但是，当卖方要求时，买方须向卖方提供获得保险的必要信息。 B4受领货物 买方必须在货物已经按照A4的规定交货时受领货物，并在指定的目的地从承运人受领货物。 B5风险转移 买方承担按照A4规定交货时起货物灭失或损坏的一切风险。 在货物已被清楚确定为合同项下之物的条件下，如买方未能按照B7规定向卖方发出通知，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。 B6 费用划分 除A3 a）规定外，买方必须支付 28/88
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A6 费用划分 卖方必须支付 Incoterms 2010
a)除B6规定者外，卖方必须支付按照A4规定交货之前与货物有关的一切费用； b)按照A3 a）规定所发生的运费和一切其他费用，包括根据运输合同规定应由卖方支付的装货费和在目的地的卸货费；以及 c)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,如果这些地方需要办理这些海关手续。 a)自按照A4规定交货时起的一切与货物有关的费用，除了在A6中提到的在这些地方需要办理海关手续的情况下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； b）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）卸货费，除非根据运输合同应由卖方支付； d）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，即清楚地划出或以其他方式确定为合同项下之货物为限 e）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。 A7通知买方 卖方必须通知买方按照A4规定交货。 卖方必须给予买方任何必要的通知，以便买方能够为领取货物采取通常必要的措施。 A8交货凭证 如果依照惯例或者依照买方的要求，卖方必须向买方提供依据A3所订立的运输合同所签发的通常运输单据，且费用由卖方承担。 运输单据必须包括约定货物，其注明日期必须在约定的装运时间内。(如果)按照约定或和依照惯例，该单据必须同时能够赋予买方在约定地点向承运人受领货物的权利以及通过向下一个买方转移单据或向承运人告知的方式在运输中卖出货物的权利。 当这样的运输单据是以转让的方式签发的，并且有多份正本时，一个完整全套的正本必须向买方提供。 A9 检查、包装、标志 卖方必须支付按照A4规定为交货所必需的核查（如核查品质、丈量、过磅、计数）费用，同时包括出口国当局强制的装运前的检验费用。 卖方必须自行承担费用为货物提供包装（除非在特定贸易中运输此种货物通常无需包装）。 卖方应该提供适合运输的包装，除非买方在缔结买卖合同之前已经告知卖方特定的包装要求。包装上应适当地予以标记。 A10信息帮助和相关费用 在该港所在地需办理这些手续的情况下，应买受人Incoterms 2010
B7通知卖方 一旦买方有权决定发送货物的时间和/或者指定的目的地或者指定接收货物的地点，买方必须就此给予卖方充分通知。 B8 提货证据 如果符合合同规定，买方必须接受按照A8规定提供的运输单据 B9 货物检验 买受人必须支付强制性的装运前的检验费用，但出口国当局强制进行检验的除外。 提供的运输单据，如果该单据符合合同规定的话 B10信息帮助和相关费用 就任何有关安全信息的要求，买受人必须及时通知贸易术语解释通则2010
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的需求并由其承担风险和费用，出卖人应及时地提供或者实施帮助以使买受人获得其在进口货物和/或者运输货物到最终目的地所需要的任何单据和信息，包括涉及安全的信息。 出卖人必须偿付买受人在出卖人在提供或给予帮助获取单据和信息的过程中所遭受的损失和费用，与 B10相对应。 出卖人，以使其能履行A10规定的义务。 买受人必须偿付出卖人为提供或协助买受人获得A10条所述单据和信息而产生的一切费用。 在该港所在地需办理这些手续的情况下，在出卖人提出要求、承担风险并给付费用的情况下，买受人必须及时向出卖人提供或协助出卖人获得出卖人在出口货物和经由他国过境运输所需要的任何单据和信息，包括与安全有关的信息。
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