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incoterms glossaireanglais

incoterms glossaireanglais

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Incoterms glossaire anglais

 Lecture page annexe: 

Le SSC est l’organisation des chargeurs suisses

  Cargo Forum Suisse

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incoterms Power Point. français

Version espagnole:

Tema 16. La contratación internacional III. INCONTERMS Power Point. es


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Ad Valorem ("according to the value"): A fixed percentage of the value of goods that is used to calculate customs duties and taxes.

Advance Against Documents: Load made on the security of the documents covering the shipment.

Advising 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.

Advisory 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.

Air 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 conditions.

Alongside: 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.

Assignment: The transfer of the rights, duties, responsibilities and/or benefits of an agreement, contract, or financial instrument to third party.

Assignment 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 additional beneficiaries.


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 exist.

Barter: 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.

Beneficiary: A firm or person on whom a letter of credit has been drawn. The beneficiary is usually the seller or exporter.

Bill 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.

Bonded Warehouse: A warehouse storage area or manufacturing facility in which imported goods may be stored or processed without payment of customs duties.

Brussels 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.

Carner: 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.

Cash 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.

Cash Against Documents (CAD): Payment for goods in which a commission house, or other intermediary, transfers title documents to the buyer upon payment in cash.

Certificate of Inspection: A document certifying that the goods were in apparent good condition immediately prior to shipment.

Certificate 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.

Certificate 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 exporter's country.

CIF (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.

Commercial 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 basis.

Confirmed 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.

Consignee: Person or firm to whom goods are shipped under a bill of landing.

Consular Declaration: A formal statement, made to the consul of a foreign country, describing goods to be shipped.

Consular 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 the shipment.

Coordinating 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.

Correspondent Bank: A bank that, in its own country, handles the business of a foreign bank.

Credit Risk Insurance: Insurance designed to cover risks of nonpayment for delivered goods.

Customhouse Broker: An individual or firm licensed to enter and clear goods through Customs.


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.

Deferred Payment Credit: Type of letter of credit providing for payment some time after presentation of shipping documents by exporter.

Destination 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.

Documents 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 draft.

Draft (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.

Drawback: 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.


Eurodollars: 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 banks.

"Ex": 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.

FOB (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.

Foul Bill of Landing: A receipt for goods issued by a carrier with an indication that the goods were damaged when received.

Free 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.

ISO: International Standards Organization also referred to as the International Organizational for Standardization.

Incoterms: A codification of terms used in foreign trade contracts that is maintained by the International Chamber of Commerce.

Incremental 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.

Irrevocable 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.


Letter 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.

MFN (Most Favored Nation): Designation for countries which receive preferential tariff rates. This is no longer the best tariff structure available.

Non-Tariff Barriers (NTB): Economic, political, administrative or legal impediments to trade other than duties, taxes and import quotas.

Ocean 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.

Original  Equipment Manufacturers (OEM accounts): Customers who incorporate the exporter's product into their own merchandise for resale under their own brand names.

Pre-Advice: 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.

Price 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.

Sanitary 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.

Schedule 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.

Transferable 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 additional beneficiaries.

Turnkey 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").

VAT (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 l’organisation des chargeurs suisses. Il est la seule organisation neutre dans le domaine du transport de marchandises qui agit dans l’intérêt de l’industrie, du commerce et du consommateur en Suisse.

Comment le SSC défend-t-il vos intérêts?

Le SSC met à disposition son savoir d’expert, offre un vaste réseau de communication et de contacts et propose une palette très variée de cours de formation et de séminaires. Il intervient sur les questions politiques dans le but d’obtenir une politique de transport globale et de meilleures conditions cadres pour l’industrie et le commerce suisse.

Quels sont les buts du SSC?

1.-Le SSC représente les intérêts des chargeurs face aux entreprises de transport publiques et privées, aux autorités et au grand public.

2.-Il contribue à obtenir plus de poids et de meilleures conditions cadres pour le transport de marchandises à l'échelle nationale et internationale.

3.-Il aide à résoudre les problèmes et questions spécifiques à l’intérieur de la chaîne 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 marchandises.

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 intérêts et besoins de la branche face aux instances politiques. Il s’agit notamment du SSC (Swiss Shippers’ Council) à Lausanne, de l’ASL (Association Suisse de Logistique) à Berne et du SSV (Association Suisse des transitaires et des entreprises de logistique) à Bâle.




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