Incoterms glossaire anglais
Le SSC est léorganisation des
Cargo Forum Suisse
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Tema 16. La contratacién internacional III. INCONTERMS
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Valorem ("according to the value"): A fixed percentage of
the value of goods that is used to calculate customs duties and taxes.
Against Documents: Load made on the security of the documents covering
Bank: A bank that receives a letter of credit from an issuing bank,
verifies its authenticity, and forwards the original letter of credit to the
exporter without obligation to pay.
Capacity: A term indicating that a shipper's agent or representative is
not empowered to make definite decisions or adjustment without the approval of
the group or individual represented.
Waybill: A bill of landing that covers both international and domestic
flights transporting goods to a specified destination. This is a non-negotiable
documents of air transport that serves as a receipt for the shipper,
indicating that the carrier has accepted the goods listed and obligates itself
to carry the consignment to the airport of destination according to specified
A phrase referring to the side of a ship. Goods to be delivered
"alongside" are to be placed on the dock or barge within reach of the
transport ship's tackle so that they can be loaded abroad the ship.
The transfer of the rights, duties, responsibilities and/or benefits of an
agreement, contract, or financial instrument to third party.
of Proceeds: A stipulation within a letter of credit in which some or
all of the proceeds are assigned from the original beneficiary to one or more
Balance of Trade: The
difference between a country's total imports and exports; if exports exceed
imports, favorable balance of trade exists, if not, a trade deficit is said to
Trade in which merchandise is exchanged directly for other merchandise without
use of money. Barter is an important means of trade with countries using
currency that is not readily convertible.
A firm or person on whom a letter of credit has been drawn. The beneficiary is
usually the seller or exporter.
of Landing: A document that establishes the terms of a contract between
a shipper and a transportation company under which freight is to be moved
between specified points for a specified charge. Usually prepared by the
shipper on forms issued by the carrier, it serves as a document of title,
contract of carriage, and a receipt for goods. Also see Air Waybill and
Ocean Bill of Lading.
Warehouse: A warehouse storage area or manufacturing facility in which
imported goods may be stored or processed without payment of customs duties.
Tariff Nomenclature Number (BTN): The customs tariff number used by
most European nations. The United States does not use the BTN, but a similar
system known as the Harmonize Tariff Schedule.
CAD/CAM: Computer Aided
Design/Computer Aided Manufacturing.
A customs document permitting the holder to carry or send merchandise
temporarily into certain foreign countries (for display, demonstration, or
similar purpose) without paying duties or posting bonds.
in Advance (C.I.A.): Payment for goods in which the price is paid in
full before shipment is made. This method is usually used only for small
purchases or when the goods are built to order.
Against Documents (CAD): Payment for goods in which a commission house,
or other intermediary, transfers title documents to the buyer upon payment in
of Inspection: A document certifying that the goods were in apparent
good condition immediately prior to shipment.
of Manufacture: A statement in which a producer specifies where his
goods were manufactured, certifies that manufacturing has been completed, and
confirms that the goods are at the buyer's disposal.
of Origin: A statement signed by the exporter, or his agent, and
attested to by a local Chamber of Commerce, indicating that the goods being
shipped, or a major percentage of them, originated and were produced in the
(cost, insurance and freight): Seller is responsible for inland
freight, ocean/air freight, and marine/air insurance to the port of final entry
in the buyer's country. The buyer is responsible for inland transportation to
his or her location.
Risk: Risk carried by the exporter (unless insurance is secured) that
the foreign buyer may not be able to pay for goods delivered on an open account
Letter of Credit: A letter of credit, issued by a foreign bank, with
validity confirmed by a U.S. bank. An exporter who requires a confirmed
letter of credit from the buyer is assured of payment by the U.S. bank even if
the foreign buyer or the foreign bank defaults.
Person or firm to whom goods are shipped under a bill of landing.
Declaration: A formal statement, made to the consul of a foreign
country, describing goods to be shipped.
Invoice: A document, required by some foreign countries, describing a
shipment of goods and showing information such as the consignor, consignee, and
value of the shipment. Certified by consular official of the foreign, it is used
by the country's customs official to verify the value, quantity, and nature of
Committee for Export Controls (COCOM): An informal group of 15 western
countries established to prevent the export of certain strategic products to
potentially hostile nations.
Bank: A bank that, in its own country, handles the business of a
Risk Insurance: Insurance designed to cover risks of nonpayment for
Broker: An individual or firm licensed to enter and clear goods through
Date Draft: Draft that
matures in a specified number of days after the date it is issued, without
regard to the date of Acceptance. See Draft.
Payment Credit: Type of letter of credit providing for payment some
time after presentation of shipping documents by exporter.
Control Statement: Any of various statements that the U.S. government
requires to be displayed on export shipments and that specify the destination
for which export of the shipment has been authorized.
Against Acceptance (D/A): Instructions given by a shipper to a
bank indicating that documents transferring title goods should be delivered to
the buyer (or drawee) only upon the buyer's acceptance of the attached
(or Bill of Exchange): An unconditional order in writing from one
person (the drawer) to another (the drawee), directing the Drawee to pay a
specified amount to a named Drawer at a fixed or determinable future date.
A U.S. customs law that permits an American exporter to recover duties paid on
imported foreign raw materials or components included in products that are
subsequently exported out of the United States.
U.S. dollars on deposit outside of the United States to include dollars on
deposit at foreign branches of U.S. banks, and dollars on deposit with foreign
Signifies that the quoted price applies only at the indicated point of origin
(e.g. "price ex factory" means that the quoted price is for the goods
available at the factory gate of the seller).
FAS (free alongside ship):
Seller is responsible for inland freight costs until goods are located alongside
the vessel/aircraft for loading. Buyer is responsible for loading costs, ocean
/air freight and marine/air insurance.
(free on board): Seller is responsible for inland freight and all other
costs until the cargo has been loaded on the vessel/aircraft. Buyer is
responsible for ocean/air freight and marine/air insurance.
Bill of Landing: A receipt for goods issued by a carrier with an
indication that the goods were damaged when received.
Trade Zone: A port designated by the government of a country for
duty-free entry of any non-prohibited goods. Merchandise may be stored,
displayed, used for manufacturing, within the zone and re-exported without
duties being paid. Duties are imposed on the merchandise (or items manufactured
from the merchandise) only when the goods pass from the zone into an area of the
country subject to the Customs Authority.
General Export License: Any
of various export licenses covering export commodities for which validated
export licenses are not required. No formal application or written authorization
is needed to ship exports under a general export license.
International Standards Organization also referred to as the International
Organizational for Standardization.
A codification of terms used in foreign trade contracts that is maintained by
the International Chamber of Commerce.
Cost to Export: The additional costs incurred while manufacturing and
preparing a product for export ( e.g., product modifications, special export
packaging and export administration costs.) This does not include the costs to
manufacture a standard domestic product, export crating and transportation to
the foreign market.
Letter of Credit: A letter of credit with a fixed expiration date that
carries the irrevocable obligation of the issuing bank to pay the exporter when
all of the terms and conditions of the letter of credit have been met.
of Credit - payment by sight draft: The exporter receives
guaranteed payment from the confirming bank in the U.S. upon presentation of the
sight draft and documents required by the letter of credit.
(Most Favored Nation): Designation for countries which receive
preferential tariff rates. This is no longer the best tariff structure
Barriers (NTB): Economic, political, administrative or legal
impediments to trade other than duties, taxes and import quotas.
Bill of Lading: A receipt for cargo in transit, and a contract between
the exporter and an ocean carrier for transportation and delivery of goods to a
specified party at a specified foreign destination. Issued after the vessel has
sailed and the cargo has been entered in the ship's manifest.
Equipment Manufacturers (OEM accounts): Customers who incorporate the
exporter's product into their own merchandise for resale under their own brand
Preliminary advice that a letter of credit has been established in the form of a
brief authenticated wire message. It is not an operative instrument and is
usually followed by the actual letter of credit.
Quotation/Proforma Invoice: An invoice prepared by the seller in
advance of shipment that documents the cost of goods sold, freight, insurance,
and other related charges. It is often used by the buyer to secure a letter of
credit, an import license or a foreign currency allocation.
Red Clause Letter of Credit:
A letter of credit that allows the exporter to receive a percentage of the face
value of the letter of credit in advance of shipment. This enables the exporter
to purchase inventory and pay other costs associated with producing and
preparing the export order.
and Health Certificate: A statement signed by a health organization
official certifying the degree of purity, cleanliness, or spoilage of goods, and
the health of live animals.
B Commodity Number: An export identification number that must appear on
the "Shippers Export Declaration Form" (SED).
Tare Weight: The weight
of the container and/or packing materials only - excluding the weight of the
goods inside the container.
Letter of Credit: A letter of credit that allows all or a portion of
the proceeds to be transferred from the original beneficiary to one or more
Project: Capital construction projects in which the supplier
(contractor) designs and builds the physical plant, trains the local personnel
on how to manage and operate the facility and presents the buyer with a
self-sustaining project (all the buyer has to do is "turn the Key").
(Value-Added Tax): A sales or consumption tax which the end user pays.
Typically, this is a "hidden" tax, added to the list price of the
goods in question.
Qui est le SSC?
Le SSC est léorganisation des
chargeurs suisses. Il est la seule organisation neutre dans le domaine du
transport de marchandises qui agit dans léintérét de léindustrie, du
commerce et du consommateur en Suisse.
Comment le SSC défend-t-il
Le SSC met é disposition son
savoir déexpert, offre un vaste réseau de communication et de contacts et
propose une palette trés variée de cours de formation et de séminaires. Il
intervient sur les questions politiques dans le but déobtenir une politique de
transport globale et de meilleures conditions cadres pour léindustrie et le
Quels sont les buts du SSC?
1.-Le SSC représente les intéréts des chargeurs face aux
entreprises de transport publiques et privées, aux autorités et au grand
2.-Il contribue é obtenir plus de poids et de meilleures
conditions cadres pour le transport de marchandises é l'échelle nationale
3.-Il aide é résoudre les problémes et questions spécifiques
é léintérieur de la chaéne logistique en offrant des prestations de
services adaptées aux besoins de ses membres.
4.-Il renseigne ses membres gratuitement sur tout ce qui
touche directement ou indirectement le déroulement du transport de
Cargo Forum Suisse
Le Cargo Forum Suisse (CFS) a été créé par trois
associations suisses neutres quant au choix du transport dans le but de représenter
avec plus de force les intéréts et besoins de la branche face aux instances
politiques. Il séagit notamment du SSC (Swiss Shippersé Council) é
Lausanne, de léASL (Association Suisse de Logistique) é Berne et du SSV
(Association Suisse des transitaires et des entreprises de logistique) é Béle.