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Cost and Freight : ウィキペディア英語版
Incoterms
The Incoterms rules or International Commercial Terms are a series of pre-defined commercial terms published by the International Chamber of Commerce (ICC). They are widely used in International commercial transactions or procurement processes. A series of three-letter trade terms related to common contractual sales practices, the Incoterms rules are intended primarily to clearly communicate the tasks, costs, and risks associated with the transportation and delivery of goods.
The Incoterms rules are accepted by governments, legal authorities, and practitioners worldwide for the interpretation of most commonly used terms in international trade. They are intended to reduce or remove altogether uncertainties arising from different interpretation of the rules in different countries. As such they are regularly incorporated into sales contracts〔(【引用サイトリンク】 ICC Guide to Incoterms® 2010 )〕 worldwide.
First published in 1936, the Incoterms rules have been periodically updated, with the eighth version— Incoterms 2010 〔(【引用サイトリンク】Incoterms® 2010 )〕'—having been published on January 1, 2011. "Incoterms" is a registered trademark of the ICC.
==Incoterms 2010==
''Incoterms 2010'' is the eighth set of pre-defined international contract terms published by the International Chamber of Commerce, with the first set having been published in 1936. ''Incoterms 2010'' defines 11 rules, down from the 13 rules defined by ''Incoterms 2000''.〔(【引用サイトリンク】 Incoterms® 2000 )〕 Four rules of the 2000 version ("Delivered at Frontier", DAF; "Delivered Ex Ship", DES; "Delivered Ex Quay", DEQ; "Delivered Duty Unpaid", DDU).〔(【引用サイトリンク】 From the introduction of Incoterms 2010 )〕 are replaced by two new rules ("Delivered at Terminal", DAT; "Delivered at Place", DAP) in the 2010 rules.
In the prior version, the rules were divided into four categories, but the 11 pre-defined terms of ''Incoterms 2010'' are subdivided into two categories ''based only on method of delivery''. The larger group of seven rules may be used regardless of the method of transport, with the smaller group of four being applicable only to sales that solely involve transportation by water where the condition of the goods can be verified at the point of loading on board ship. They are therefore not to be used for containerized freight, other combined transport methods, or for transport by road, air or rail.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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