1. Инкотермс
2010
International
Commercial
Terms

2. Òîâ÷ ò¿¿õ
• Ïàðèñò áàéðëàõ Îëîí óëñûí õóäàëäààíû òàíõèìààñ
INCOTERMS-èéã áîëîâñðóóëàí ãàðãàäàã áºãººä ýíý íü
îëîí óëñûí õóäàëäààíû ¿éë àæèëëàãààíä îðîëöîã÷
õóäàëäàã÷ áîëîí õóäàëäàí àâàã÷èéí çàðäàë, ýðñäýë,
¿¿ðãèéã òîäîðõîéëñîí Îëîí óëñûí õóäàëäààíû íýð òîìú¸îíû
òàéëáàð þì.
• Àíõ 1936 îíä ãàðñíààñ õîéø 1953, ’67’, 76’, 80’, ’90’,2000
áîëîí 2010 îíóóäàä äàõèí øèíý÷ëýãäýí ãàðñàí.
• Îäîîãîîð Incoterms 2000-ийг ашиглаж байна,
Incoterms 2010-ийг 2010 оны 9 сарын 27-оос албан
ёсоор мөрдлөгө болгоно.

3. Èíêîòåðìñ íü íýðëýñýí
ãàçðààñ øàëòãààëàí:
• Áàðààã íèéë¿¿ëýõ áîëîí áàðààíû
íèéë¿¿ëýëòèéã õ¿ëýýí àâàõ òàëóóäûí ¿¿ðãèéã
òîäîðõîéëäîã.
• Ǻâõºí õóäàëäààíû ãýðýýòýé õîëáîãääîã.
• Õýëöëèéí ýöñèéí ¿íèéã áóþó õóäàëäàã÷
õóäàëäàí àâàã÷èéí äóíä ýðñäýë áîëîí çàðäëûã
õóâààðèëäàã.

4. 4 á¿ëýã 13 íºõöºë
E EXW
F FCA, FAS, FOB
C CFR, CIF, CPT, CIP
D DAF, DES, DEQ, DDU, DDP
Áàéíãà 3 ¿ñãèéí òîâ÷ëîëûã àøèãëàäàã.
(áîîìò, õ¿ëýýí àâàõ ãàçàð, …)
e.g. : FOB M/V Grenland Plymouth
or : FAS Victoria Quay, Plymouth M/V Grenland

5. EXW : Ex Works (….named place)
A. “E” á¿ëãèéí (EXW-Ex Works)
íºõöºë– E á¿ëãèéí öîð ãàíö íºõöºë
áºãººä õóäàëäàã÷/ ýêñïîðòëîã÷ íü
ººðèéí ¿éëäâýð, àãóóëàõààñ
õóäàëäàí àâàã÷/èìïîðòëîã÷èä
áàðààã õ¿ëýýëãýí ºãºõ
¿¿ðýãòýé.

6. F á¿ëýã
• FAS : Free alongside ship (…named port) Íýðëýñýí
à÷ààëàõ áîîìòîíä õóäàëäàí àâàã÷èéí íýðëýñýí óñàí îíãîöíû
õàøëàãûí äàãóó áàðàà á¿òýýãäýõ¿¿íèéã øèëæ¿¿ëýõ
¿åä õóäàëäàã÷ààñ õóäàëäàí àâàã÷èä ýðñäýë øèëæèíý.
• FCA : Free Carrier (… named place ) Ýõíèé òýýâýðëýã÷èä
áàðààã õ¿ëýýëãýí ºãñºí ¿åýñ ýðñäýë øèëæèíý.
• FOB : Free On Board (…named port of shipment )
Íýðëýñýí óñàí îíãîöíû òàâöàí äýýð áàðààã õ¿ëýýëãýí
ºãñíººð ýðñäýë øèëæèíý.
• FOR áîëîí FOT: Free on rail & Free on truck

7. C á¿ëýã
• CFR :Cost and Freight (…named port of
shipment): Хүрэх орны усан боомтод усан
îíãîöíû õàøëàãà äàâñàí ¿åýñ ýðñäýë
øèëæèíý.
• CIF : Cost ,Insurance and Freight
(named…): CFR-ийн ижил эðñäýë, гагцхүү
даатгалыг худалдагч хариуцна.
• CPT : Carriage paid to (…named place of
destination) Очих улсын (Хуурай) усан
боомтод ачааг хүлээлгэн өгөх
• CIP : Carriage, Insurance paid to CPT-тэй
эðñäýë ижил нөхцөл

8. D
Àâòî çàì óó ýñâýë òºìºð çàì
á¿ëý óó?…
ã…ãýõäýý àãààðûí òýýâýðò
àøèãëàãäàæ áîëíî.
• DAF : Delivered At Frontier (…
named place) Õèë äýýð íýðëýñýí
ãàçàðò áàðààã à÷ààíû
õýðýãñýëýýñ áóóëãààã¿é
áàéäëààð õóäàëäàí àâàã÷èä
õ¿ëýýëãýæ ºãñíººð ýðñäýë
øèëæèíý.
• ׺뺺ò õóäàëäààíû á¿ñ áîëîí
ãààëèéí àãóóëàõàä à÷ààã
õàäãàëàõàä à÷ õîëáîãäîëòîé.
• Õóäàëäàí àâàã÷ ãààëèéí
á¿ðä¿¿ëýëòèéã õèéíý.

9. D á¿ëýã
• DES : Delivered Ex Ship (…named
port of destination) Áàðààã очих
улсын боомтод õóäàëäàí àâàã÷èä
õ¿ëýýëãýæ ºãñíººð ýðñäýë
øèëæèíý.
• DEQ : Delivered Ex Quay (…named
port) DES-тэй эрсдэл ижил

10. ...D á¿ëýã
• DDU : Delivered Duty Unpaid (…
named place of destination)
Эцсийн хүрэх цэгт áàðààã
õ¿ðãýæ өгнө.
• DDP : Delivered Duty Paid (…
named place..) DDU íºõöºëòýé
àäèëààð íýðëýñýí ãàçàðò ýðñäýë
øèëæèõ áîëîâ÷ ãààëèéí çàðäëûã
õóäàëäàã÷ õàðèóöíà.

11. Group E departure
EXW Ex Works (… named place)
Group F Main carriage unpaid
FCA Free Carrier (…named place)
FAS Free Alongside Ship (…named place)
FOB Free On Board (…named port of shipment)
Group C Main Carriage Paid
CFR Cost and Freight (…named port of destination)
CIF Cost Insurance and Freight (…named port of destination)
CPT Carriage Paid To (…named place of destination)
CIP Carriage Insurance Paid To (…named place of destination)
Group D Arrival
DAF Delivered at Frontier (…named place)
DES Delivered Ex Ship (…named port of destination)
DEQ Delivered Ex Quay (…named port of destination)
DDU Delivered Duty Unpaid (…named place of destination)
DDP Delivered Duty Paid (…named place of destination)

12. Diagram of the Incoterms
(DAF)
CPT
FCA CIP
EXW FAS FOB
CFR DEQ
CIF DES
(DAF) DDU
DAF DDP

13. Èíêîòåðìñ 1990 áà Èíêîòåðìñ
2000-ûí ¿íäñýí ÿëãàà
• FAS, Ýêñïîðòûí ãààëèéí á¿ðä¿¿ëýëò õèéõ
áîëîí ò¿¿íòýé õîëáîîòîé çàðäëóóäûã
ýêñïîðòëîã÷ õàðèóöäàã áîëñîí.
• FCA Õóäàëäàã÷ õóäàëäàí àâàã÷èéí
íýðëýñýí à÷ààíû ìàøèíä áàðààã à÷ààëàõ
¸ñòîé.

14. Íèéòëýã àëäàà
• C+F (Cost AND Freight)
• Ãýòýë CFR áàéõ æèøýýòýé.
• (CIF)-òýé àäèëõàí äààòãàëûã
àãóóëäàãã¿é.

15. Èíêîòåðìñ 1990 áà Èíêîòåðìñ
2000-ûí ¿íäñýí ÿëãàà
• DEQ – Õóäàëäàí àâàã÷ èìïîðòûí ãààëèéí
á¿ðä¿¿ëýëò áîëîí ò¿¿íòýé õîëáîîòîé
ãààëèéí çàðäëûã òºëºõ ¿¿ðýãòýé.

16. Sale Terms Named Point Buyers Risk
EXW Seller’s W/house High
FCA Airport of Loading Reduced
FOB Port of Loading Reduced
CFR Destined Country Further Reduced
CIF Destined Country Further Reduced
DDU Buyers Door Limited
DDP Buyers Door Very Limited

17. Incoterms 2010
TERM FAS FOB CIF CPT
EXW FCA CFR
Free Alongside Free On-Board Cost Insurance Carriage Paid
Ex-Works Free Carrier Cost & Freight
SERVICE Ship Vessel & Freight to
WhoPays WhoPays WhoPays WhoPays WhoPays WhoPays WhoPays
Warehouse storage at
point of origin Seller Seller Seller Seller Seller Seller Seller
Warehouse labor at point
of origin Seller Seller Seller Seller Seller Seller Seller
Export packing Seller Seller Seller Seller Seller Seller Seller
Loading at point of origin
Buyer Seller Seller Seller Seller Seller Seller
Inland freight Buyer Buyer Seller Seller Seller Seller Seller
Port receiving charges
Buyer Buyer Seller Seller Seller Seller Seller
Forwarders fee Buyer Buyer Seller Seller Seller Seller Seller
Loading on ocean carrier
Buyer Buyer Buyer Seller Seller Seller Seller
Ocean/Air freight charges
Buyer Buyer Buyer Buyer Seller Seller Seller
Charges at foreign
Port/Airport Buyer Buyer Buyer Buyer Buyer Buyer Seller
Customs, Duties & Taxes
abroad Buyer Buyer Buyer Buyer Buyer Buyer Buyer

18. TERM CIP DAF DES DEQ DDU DDP
Carriage & Delivery At Delivered Ex- Delivered Ex- Delivered Duty Delivered Duty
SERVICE Insurance Paid Frontier Ship Quay, Duty Unpaid Paid
To Unpaid
WhoPays WhoPays WhoPays WhoPays WhoPays WhoPays
Warehouse storage at
point of origin Seller Seller Seller Seller Seller Seller
Warehouse labor at
point of origin Seller Seller Seller Seller Seller Seller
Export packing Seller Seller Seller Seller Seller Seller
Loading at point of
origin Seller Seller Seller Seller Seller Seller
Inland freight Seller Seller Seller Seller Seller Seller
Port receiving charges
Seller Seller Seller Seller Seller Seller
Forwarders fee Seller Seller Seller Seller Seller Seller
Loading on ocean
carrier Seller Seller Seller Seller Seller Seller
Ocean/Air freight
charges Seller Seller Seller Seller Seller Seller
Charges at foreign
Port/Airport Seller Seller Buyer Seller Seller Seller
Customs, Duties &
Taxes abroad Buyer Buyer Buyer Buyer Buyer Seller
Delivery charges to
final destination Buyer Buyer Buyer Buyer Seller Seller

19. Ä¿ãíýëò
• Õóäàëäààíä îðîëöîæ
áàéãàà õî¸ð òàë
õî¸óëàà ººðñäèéí
ýðõ ¿¿ðãèéã ÿã òàã
íàðèéí îéëãîõ ¸ñòîé.
Õýí õàðèóöëàãà
õ¿ëýýõ âý ãýäýãò
ìàðãààí áàéõã¿é
áîëíî.

20. Further reading
• www.lep.co.nz • www.saratogaforwarding.com
• www.inservice.ru • www.kiwiinovations.com
• www.iccbooks.com • www.exportimportlaw.com
• www.muecke.com.au • www.learning.unl.ac.uk
• Ramberg, J (1999) ICC
Guide to Incoterms
2000, ICC Publishing,
Paris 341.754 RAM