国际贸易实务英文版课件帅建林 ISBN9787810789561 PPT帅ch5.ppt

If the parties wish the buyer to clear the goods for importation and pay the duty the words “duty unpaid” should be used instead of “duty paid”. If the parties wish to exclude from the seller‘s obligations some of the costs payable upon importation of the goods (such as value added tax (VAT)), this should be made clear by adding words to this effect: “Delivered ex quay, VAT unpaid (...named port of destination)”. This term can only be used for sea or inland waterway transport. Under DEQ the seller must provide the goods and the commercial invoice, or its equivalent electronic message, in conformity with the contract of sale and any other evidence of conformity that may be required by the contract. DEQ: Delivered Ex Quay (…named port of destination) The seller’s obligations Provision of goods in conformity with the contract Export licenses, official documents and customs formalities Contract of carriage Delivery Risks and costs before the goods’ delivery to the buyer’s disposal on the quay Notice to the buyer Proof of delivery, transport document or equivalent electronic message The buyer’s obligations Payment for goods Import licenses, official documents and customs formalities Taking delivery Risks and costs after the goods’ delivery to the buyer’s disposal on the quay DDU Delivered Duty Unpaid  ( ... named place of destination )  未完税交货（……指定目的地） DDU means that the seller fulfils his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the costs and risks involved in bringing the goods thereto (excluding duties, taxes and other official charges payable upon importation) as well as the costs and risks of carrying out customs formalities. The buyer has to pay any additional costs and to bear any risks caused by his failure to clear the goods for import in time. If the parties wish the seller to carry out customs formalities and bear the costs and risks resulti