...ANALISIS DE LAS MODIFICACIONES A LAS REGLAS INCOTERMS , A LAS BASES GRAVABLES Y SU RELACIÓN CON OTROS IMPUESTOS LINEAMIENTOS GENERALES INTRODUCCIÓN: Las Reglas Incoterms ® 2010 son usos internacionales emitidos por la Cámara Internacional de Comercio, que se emplean para distribuir los costos y riesgos en que incurren los compradores y vendedores internacionalmente. Si se emplean de manera adecuada, son además una herramienta muy útil para determinar la correcta integración de la base para el pago de impuestos de importación pues permiten distinguir lo que se encuentra incluido en el precio pagado. OBJETIVO: Conocer la forma correcta de integrar la base gravable en importaciones y su relación con las nuevas Reglas Incoterms® 2010 TEMARIO: 1. Elementos del valor en Aduana en México 1.1 Valor de Transacción 1.2 Incrementables 1.3 No Incrementables 2. Conceptos incluidos en el precio pagado dependiendo de la regla Incoterms® 2010 elegida 2.1 Las 11 reglas: EXW, FCA, CPT, CIP, DAT, DAP, DDP, FAS, FOB, CFR y CIF 2.2 Principales cambios entre los INCOTERMS 2000 y las nuevas Reglas Incoterms ® 2010 2.3 Uso de las Reglas Incoterms ® 2010 en los contratos, el arbitraje, los no aplicables en México y los medios de transporte correcto para cada Regla Incoterms® 2010. 3. Bases gravables para otros impuestos, derechos y aprovechamientos 3.1 El DTA 3.2 El IEPS 3.3 El ISAN 3.4 El IVA 3.5 Las cuotas...
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...(Incoterm) INternational COmmercial Term By Prasad Shetty WHAT DO YOU MEAN BY INCOTERMS? The INCOTERMS (International Commercial Terms) is a universally recognized set of definitions. international trade terms, developed by the International Chamber of Commerce (ICC) in Paris, It defines the trade contract responsibilities and liabilities between buyer and seller. Why are they Important? • The most complex & important tool of international trade is language. Small changes in wording can have major impact on the business agreement. For the avoid this misunderstanding. This is where “INCOTERM” comes into existence. • The INCOTERMS was first published in 1936‐‐and it is revised periodically to keep up with changes in the international trade needs. NECESSITY • Costs: who is responsible for the expenses involved in a shipment at a given point in the shipment's journey? • Control: who owns the goods at a given point in the journey? • Liability: who is responsible for paying damage to goods at a given point in a shipment's transit? What are they? This terms are divided into four different categories (EFCD) • E The seller only makes the goods available to the buyer at the seller’s premises. • F The seller delivers the goods to a carrier or place appointed by the buyer. • C The seller has to contract at his costs for carriage and insurance • D The seller must assume most costs, obligations and risks needed to bring the goods to the place of destination ...
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...Incoterms 2000 Quick Reference Best Terms for Buyers (our preference and priority in red) FOB – Free on Board – Ocean only. FOB point must be the origin port. Buyer controls ocean freight routing. Seller must deliver the freight to the named origin port. 2) FCA – Free Carrier – All modes of transportation. Best when used from seller’s premises but can also be from the carrier’s terminal at origin. Unlike FOB the loading charges come forward to the buyer. Buyer controls ocean or air freight routing or, in the case of “FCA seller’s premises”, door to door. DDU – Delivery Duty Unpaid – All modes of transportation. Seller must deliver all the way to the buyer’s door and is responsible for any loss along the way. Buyer takes care of Customs clearance. This term is based for shipments of replacement parts or when the buyer has little resource to handle international logistics. 1) EXW – Ex Works – All modes of transportation. Buyer takes care of everything once the freight is pushed out of the door of the seller onto a truck. Seller provides documents but the buyer must arrange export formalities at origin (export customs clearance). “FCA seller’s premises” is the preferred term. Buyer controls freight from door to door. Best Terms for Sellers CFR – Cost and Freight – Ocean only. CFR point must be a destination ocean port (no inland points allowed, see CPT). Seller controls the freight all the way to the destination port but risk for loss passes to the...
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...1. La construcción de una oferta comercial y cómo utilizar los Incoterms Usted debe controlar los riesgos desde el inicio de una venta o compra en el extranjero. Utilizando los Incoterms para garantizar la correcta entrega. Los Incoterms definen las responsabilidades y obligaciones de un vendedor y un comprador en virtud de un contrato del comercio. 2. Comprender la importancia de la logística y una estrategia Usted debe medir la importancia de cada elemento de la logística para tener mas poder en las negociaciones con los socios. Luego, puede elaborar un plan logístico más rentable para garantizar la correcta entrega de las mercancías. 3. Control de las operaciones de transporte Usted debe ser consciente de los diversos modos de transporte y elegir el que sea más apropiado para la carga y su destino. Además, debe prever los daños y las controversias del método elegido para evitar el descontento de los clientes. Usted también debeasegurarse contra los riesgos de transporte para que los daños eventuales queden totalmente compensados. También tiene usted que estar al corriente de los costos de los auxiliares o de los intermediarios de transporte para hacer realizar ciertas prestaciones o para realizarlas usted mismo. 4. Aduanas y almacenamiento Debe conocer los procedimientos y formalidades de aduana para efectuar o controlar usted mismo el pago de los derechos de aduana. Tiene también la posibilidad de depositar sus mercancias en los almacenes (informarse previamente)...
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...INCOTERMS 2013 INCOTERMS are a set of three-letter standard trade terms most commonly used in international contracts for the sale of goods. It is essential that you are aware of your terms of trade prior to shipment. EXW – EX WORKS (… named place of delivery) 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. FCA – FREE CARRIER (… named place of delivery) The Seller delivers the goods, cleared for export, to the carrier selected by the Buyer. The Seller loads the goods if the carrier pickup is at the Seller’s premises. From that point, the Buyer bears the costs and risks of moving the goods to destination. CPT – CARRIAGE PAID TO (… named place of destination) The Seller pays for moving the goods to destination. From the time the goods are transferred to the first carrier, the Buyer bears the risks of loss or damage. CIP– CARRIAGE AND INSURANCE PAID TO (… named place of destination) The Seller pays for moving the goods to destination. From the time the goods are transferred to the first carrier, the Buyer bears the risks of loss or damage. The Seller, however, purchases the cargo insurance. DAT – DELIVERED AT TERMINAL (… named terminal at port or place of destination) The Seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the Buyer’s disposal at a named terminal at the named port or place of destination. “Terminal”...
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...New INCOTERMS effective January 1, 2011 The International Chamber of Commerce (ICC ) has published revisions to its International Commercial Terms, also known as INCOTERMS®, that take effect on January 1, 2011. The revised rules, designated "INCOTERMS 2010", contain a series of changes, such as a reduction in the number of terms to 11 from 13. The DAF, DES, DEQ, and DDU designations have been eliminated, while two new terms, Delivered at Terminal (DAT) and Delivered at Place (DAP), have been added. INCOTERMS 2010 also attempt to better take into account the roles cargo security and electronic data interchange now play in international trade. WHAT INCOTERMS ARE - INCOTERMS are a set of three-letter standard trade terms most commonly used in international contracts for the sale of goods. First published in 1936, INCOTERMS provide internationally accepted definitions and rules of interpretation for most common commercial terms. In the US, INCOTERMS are increasingly used in domestic sales contracts rather than UCC shipment and delivery terms. WHAT INCOTERMS DO - INCOTERMS inform the sales contract by defining the respective obligations, costs and risks involved in the delivery of goods from the Seller to the Buyer. WHAT INCOTERMS DO NOT DO - INCOTERMS by themselves DO NOT: • Constitute a contract; • Supersede the law governing the contract; • Define where title transfers; nor, • Address the price payable, currency or credit terms. These items are defined by the express terms in the...
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...List of Incoterms (international commercial terms) - CFR – Cost and Freight - the exporter must deliver the goods at the port of destination selected by the importer. Transport expenses are thus the responsibility of the exporter. The importer bears the expenses of insurance and unloading of the goods. Utilization of this term obliges the exporter to offload the goods for export, and to use only sea and inland waterway transportation. - CIF – Cost, Insurance and Freight – modality equivalent to CFR, except that the insurance costs are born by the exporter. The exporter must deliver the goods aboard ship, at the port of embarkation, with freight and insurance paid. The responsibility of the exporter ceases when the product is offloaded from the ship at the port of destination. This modality may only be used for sea and inland waterway transportation. - CIP – Carriage and Insurance Paid to... – adopts a principle similar to CPT. The exporter, aside from bearing expenses for shipment of the goods and freight to the destination, must also bear expenses of insurance for transport of the goods to the destination indicated. CIP may be used for any mode of transportation, including multimodal. - CPT – Carriage Paid to... – similarly to CFR, this condition stipulates that the exporter must pay expenses relating to the shipment of the goods and international freight to the designated destination. Thus, the risk of loss or damage to the goods, and any increase in costs, are transferred...
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...INCOTERMS Los Incoterms son términos utilizados mundialmente en el comercio exterior, creados por la Cámara de Comercio Internacional de París, que deben ser estrictamente aceptados por el Importador o Exportador para definir las condiciones de un contrato. Los siguientes incoterms son utilizados en todas las modalidades de transporte (Aéreo, Marítimo, Terrestre, Fluvial): (PROECUADOR, 2015) EXW, FCA, CPT, CIP, DDU, DPT. Para el transporte aéreo se utiliza: FCA Para el transporte por Ferrocarril y Terrestre: FCA y DAF. Para el transporta marítimo, fluvial y lacustre: FAS, FOB, CFR, CIF, DES, DEQ. Breve reseña del significado de cada incoterm: (PROECUADOR, 2015) EXW, también llamado EN FABRICA, significa que el vendedor ha cumplido su obligación de entrega cuando ha puesto la mercadería, en su establecimiento a disposición del comprador. FCA, también llamado FRANCO TRANSPORTISTA, significa que el vendedor ha cumplido su obligación de entregar la mercancía cuando la ha puesto, despachada de aduana para la exportación, a cargo del transportista nombrado por el comprador, en el lugar o punto fijado. CPT, también llamado TRANSPORTE PAGADO HASTA, significa que el vendedor paga el flete del transporte de la mercadería hasta el destino mencionado. CIP, también llamado TRANSPORTE Y SEGURO PAGADOS HASTA, significa que el vendedor tiene las mismas obligaciones que bajo el CPT, pero incluyendo además un seguro para cubrir cualquier riesgo que pueda ocurrir a la mercadería durante...
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...SEMINARIO DE ESTRATEGIA INTERNACIONAL Desarrollar una metodología para implementar estrategias internacionales no es nada fácil. Por lo que es importante basarnos en las dos estrategias internacionales fundamentadas por Ghemawat y Porter, y asi obtener una solución más completa y adecuada para desarrollar una estrategia de internacionalización. Existen tres estrategias genéricas para la creación de valor en un contexto global de adaptación, agregación y arbitraje conocido como Marco Estratégico Mundial de Ghemawat "AAA". Este ofrece 3 enfoques genéricos que tratan de aumentar los ingresos y la cuota de mercado mediante la adaptación de uno o más componentes del modelo de negocio de una empresa para adaptarse a las necesidades y preferencias locales. 1.- Adaptación Adaptación de creación de valor global, cambiando uno o más elementos de la oferta de la empresa para cumplir con los requisitos o las preferencias locales. (Precios, sabor, cantidad, imagen, entre otros). Ghemawat subdivide estrategias de adaptación en cinco categorías: · Variación: Estrategias de variación no sólo implican la realización de cambios en los productos y servicios, sino también de hacer ajustes a las políticas , el posicionamiento de negocios , e incluso las expectativas de éxito. · Enfoque: Utiliza un enfoque en productos particulares , geografías , escenarios verticales de la cadena de valor de mercado o segmentos como una manera de reducir el impacto de las diferencias entre las regiones...
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...INCOTERMS© in international trade When merchants conclude a contract for purchase and sale of goods, they are entitled to freely negotiate the special terms with regard to price, quantity, properties, etc., as well as carriage, risks and surrender of the goods. Businesses involved in exports, however, are frequently faced with different interpretations of identical formula and national commercial practices. To counteract the resulting imponderables, the parties to the contract can use what are known as Incoterms©, which offer a range of international rules for interpreting the main forms of contract used. Specifically, the Incoterm agreed by the parties determines which party is liable for the respective costs in the transport chain, for loading and unloading the goods and Customs clearance and at what point a party bears the risk of loss for an international shipment. Incoterms© also affect the basis on which the imported goods are valued for Customs. The goal of the Incoterms is to alleviate or reduce confusion over interpretations of shipping terms, by outlining exactly who is obligated to take control of and/or insure goods at a particular point in the shipping process. Incoterms regulate: The distribution of documents. The conditions for delivering goods. The cost of transporting goods. The responsibility of risk in shpping the goods. Incoterms - International Commercial Trade Terms for sale of goods INCOTERMS The most complex & important tool of International...
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...INCOTERMS – 2010 Purpose, History and Definition Incoterms are generally accepted commercial terms defining the respective roles and responsibilities of the buyer and seller in arrangement of transportation and other obligations. These are also referred as Terms of Sale. These are standard trade definitions, most commonly used in international sales/purchase contracts and assisting buyers and sellers to understand each other’s expectations and responsibilities. These are devised, published and modified by the International Chamber of Commerce (ICC). The terms are abbreviated in a three letter format always in English and typically quoted with a specific geographic location of delivery. These provides a clear, universal set of standards for multi-lingual, multi-cultural, “multi-legal” usage--very practical and based on business practices (not legal principles and abstract ideas) and specifies which party -- either the seller or the buyer -- has the obligation (to arrange and cover any costs) for (transport) carriage, (cargo) insurance, and (trade) compliance.These are protected by ICC copyright and reviewed in every 10 years regularly to keep pace with the ever-changing world of international trade. Contrary to a law or an international convention, Incoterms are not compulsory rather automatic reflecting how costs and risks are segregated amongst the buyer and seller. . If the parties want to apply these terms in their transactions, they must expressly and specifically mention...
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...Question 1 Choice of relevant incoterms available to parties From the facts of the given case, it is apparent that the buyer, Bai Yun Incorporated, located in Beijing, China intends to iniatiate a sale of goods contract with the seller, Susie Seller located in Melbourne, Australia. Although neither party made any mention to the type of incoterm to be used, the buyer in this instance specifically requested that the terms of contract provide for main carriage to be arranged for and borne by the buyer. In addition to that, the buyer also insists on using China Ocean Shipping Company (COSCO). Because of this, it would be reasonable for us to assume that the main carriage will be through sea. Incoterms, the brainchild of the International Chamber of Commerce (ICC), is a standardised set of trade terms for the carriage of goods domestically and internationally[1]. It is not mandatory to use Incoterms as it is not binding law. However, having incoterms incorporated as part of a sale of goods contract, can reduce uncertanties arising from different trade customs[2]. In this instance, 3 out of the possible 11 Incoterms may be considered by the parties. They are as follows; (a) FCA – Free Carrier This term requires the seller, Susie, to bring the goods to Bai Yun's appointed carrier and have them cleared for export. This term can be used on any mode of transportation[3]. (b) FAS – Free Alongside Ship Here, Susie is responsible for more; transporting the goods to the port where Bai...
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...“ИНКОТЕРМС-2010” “БҮХ ТӨРЛИЙН ТЭЭВЭРТ АШИГЛАГДДАГ НӨХЦЛҮҮД” I. EXW-Ex Works (named place) буюу EXW-үйлдвэрээс (нэрлэсэн газар ) Энэ нөхцлөөр худалдагч/экспортлогч/ үйлдвэрлэгч нь ачаа барааг худалдагчийн “нэрлэсэн газарт” худалдан авагчийн мэдэлд хүлээлгэн өгнө.Худалдагчийн нэрлэсэн газар нь худалдагчийн зөвшөөрсөн газар байх бөгөөд түүний агуулах, үйлдвэрийн газрын аль нэг байж болно. Тус нөхцлийг тээврийн бүх төрөлд болон холимог тээвэрт ашиглах бөгөөд голчлон дотоодын худалдаанд түлхүү ашигладаг, дотоодын худалдаанд ашиглахад илүү тохиромжтой нөхцөл юм. Талууд ачаа барааг нийлүүлэх нэрлэсэн газрыг нарийн тохиролцож, түүндээ тодорхой нэг цэгийг онцлон зааж тэр цэг хүртлэх зардал ,эрсдлийг худалдагч хариуцахаар эсвэл худалдагч ачаа барааг тээврийн хэрэгсэлд ачих зардал, эрсдлийг хариуцахаар хоорондоо тохиролцож болно.Энэ нөхцлийн дагуу худалдагчийн үүрэг маш бага, худалдан авагчийн үүрэг маш их байдаг. EXW нөхцөлөөр худалдагч болон худалдан авагч дараах үүрэг хариуцлагыг хүлээнэ. 1. Худалдагчийн үүрэг хариуцлага. 1.1. Худалдагчийн ерөнхий үүрэг хариуцлага Худалдагч нь худалдааны гэрээний дагуу бараа, барааны худалдааны нэхэмжлэх болон бусад шаардлагатай баримт бичгүүдийг шилжүүлнэ.Худалдагч, худалдан авагч талууд хүлээн зөвшөөрсөн болон худалдааны практик заншлын дагуу бичиг баримтуудыг электрон байдлаар шилжүүлж болно. 1.2. Лиценз , зөвшөөрөл, аюулгүй гаалийн бүрдүүлэлт болон бусад дүрэм журмууд Худалдагч нь худалдан авагчийн хүсэлтээр, түүний зардал, эрсдлээр барааг экспортлоход...
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...SEARIDERS BROKERAGE CORPORATION Any Mode or Modes of Transport Sea and Inland Waterway Transport CIP Carriage & Ins. Paid To Who Pays INCOTERMS EXW Ex:Works Who Pays FCA Free Carrier Who Pays CPT Carriage paid To Who Pays DAT DAP DDP FAS Free Alongside Ship Who Pays FOB Free On Board Who Pays CFR Cost & Freight Who Pays CIF Cost Insurance & Freight Who Pays 2011 SERVICES Export Packing Marking/Labeling Block & Brace Export Documents License AES EE Freight Forwarder Documentation Inland Freight to Carrier Origin Terminal Charges Vessel Loading Ocean Freight / Air Freight Nominate Forwarder Marine Insurance Unload Carrier Destination Terminal Charges Nominate OnCarrier Security Information Requirements Customs Broker Fees Duties, Customs Fees, taxes Delivery to Buyer Destination Delivery Unloading Delivered at Delivered at Delivered Terminal Place Duty Paid Who Pays Who Pays Who Pays Seller Seller A Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller A Seller Buyer B Buyer Buyer Buyer Buyer C Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller A Seller Seller Seller Seller Seller Seller Seller C D D E Buyer Buyer Buyer E Buyer Seller Seller A Seller Seller Seller Seller Seller Seller Seller Seller D D E Buyer Buyer Buyer E Buyer Seller Seller A Seller Seller Seller Seller Seller Seller Seller C Seller D E Buyer Buyer Buyer E Buyer Seller Seller...
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...RULES FOR ANY MODE OR MODES OF TRANSPORT EX WORKS EXW (insert named place of delivery) Incoterms 2010 GUIDANCE NOTE This rule may be used irrespective of the mode of transport selected and may also be used where more than one mode of transport is employed. It is suitable for domestic trade, while FCA is usually more appropriate for international trade. “Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller’s premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable. The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the costs and risks to that point are for the account of the seller. The buyer bears all costs and risks involved in taking the goods from the agreed point, if any, at the named place of delivery. EXW represents the minimum obligation for the seller. The rule should be used with care as: a) The seller has no obligation to the buyer to load the goods, even though in practice the seller may be in a better position to do so. If the seller does load the goods, it does so at the buyer’s risk and expense. In cases where the seller is in a better position to load the goods, FCA, which obliges the seller to do so at its own risk and expense, is usually more appropriate. ...
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