International rules
In order to avoid any risk of
misunderstanding, the primary function of Incoterms is to define the
conditions and critical point of the place where goods are delivered.
Legally, the risk transfer point between seller and buyer takes place at
this delivery spot. From there is determined the associated sales terms:
at Departure point, the seller is supposed to have fulfilled his obligations
in his country. At Arrival point, the seller has fulfilled them when the
goods are delivered to the buyer (or his representative) according to
the terms of the contract.
This last version of the original created
in 1936 barely varies from the 1990 version.
|
CLASSIFICATION
ACCORDING TO TRANSPORT MODE |
Sales
terms |
Risk transfer point |
EXCLUSIVELY MARITIME TRANSPORT
|
Departure |
Arrival |
|
|
FAS Free
Alongside Ship
(1)
|
Named port of shipment
|
D |
|
At effective delivery alongside the
ship, at agreed date |
|
FOB
Free on board
|
Named port of shipment
|
D |
|
At ship rail entering agreed named
port. |
|
CFR
Cost and Freight
|
Named port of destination
|
D |
|
At ship rail entering agreed named
port. |
|
CIF
Cost Insurance and Freight
|
Named port of destination
|
D |
|
At ship rail entering agreed named
port. |
|
DES Delivered
Ex Ship
|
Named port of destination
|
|
A |
At agreed destination point, on
board |
|
DEQ Delivered
Ex Quai
(2)
|
Duty paid… named port
|
|
A |
At agreed destination point, on
quai |
EXCLUSIVELY LAND TRANSPORT
|
|
DAF Delivered at Frontier
|
Named place of delivery at frontier
|
|
|
At agreed frontier |
MULTIMODAL TRANSPORT
|
|
EXW Ex
Works
|
Ex : factory, mill, wharehouse
|
D |
|
At goods disposal at factory |
|
FCA
Free Carrier
(3)
|
Named place
|
D |
|
At delivery to named carrier |
|
CPT
Carriage paid to
|
Named point of destination
|
D |
|
At delivery to first carrier |
|
CIP Carriage
and Insurance paid to
|
Named port of destination
|
D |
|
At delivery to first carrier |
|
DDU Delivered
Duty Unpaid
|
Named place of destination in the
country of importation |
|
A |
At delivery to buyer at agreed
place |
|
DDP
Delivered Duty Paid
|
Named place of destination in the
country of importation |
|
A |
At delivery to buyer at agreed
place |
- Goods are export customs cleared
unless stipulated otherwise in contract
- Goods are import
and export customs cleared unless stipulated otherwise in contract
- If the agreed place is the seller's
premises : at goods loaded in the truck
If the agreed place is the carrier's
terminal: goods unloaded
  
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Since
January 1st 1993, customs and tax clearance are suppressed at borders
for intra-EC transports. No customs documentation is required for
transportation between two countries members of the EC, except for
products subject to excise duty such as : wine, alcohol, ...
However,
you ought to :
-
Declare
any sales contracted with a customer within the EC. This declaration
of goods exchange (DEB) has to be filled in once a month and
includes between 3 and 13 categories of information.
-
Archive
all original documents proving the genuineness of the
transportation outside France (transport contract, delivery receipt..)
and justifying the sales excluding VAT.
-
Mention
on your intra-EC invoices and DEB your VAT identification number
delivered by your Tax office.
If you export
on a regular basis, Customs will make your work easier by offering you
the possibility to administrate electronically your documents with IDEP/CN8
software. You can also use the Minitel 3615
DOUANETEL. In both cases, you will find there the necessary codes
for your declarations, especially the product nomenclature.
For
your trade outside EC, you ought to use a document
administratif unique (DAU), an 8-page form including 54 categories. The pages to be
filled in vary according to the type of trade: import, export, intra-EC
transit operation.
There
are ways to simplify procedures, customs clear at your premises by
establishing an agreement with the Customs services, enabling you to
export 24h/day or to anticipate a customs clearance, before delivery.
When
importing, it is possible to keep the goods under customs in
suspension of rights and / or taxes in order to keep the goods in stock,
process or re-ship them, attend a show, test the goods.
The
bonded goods system is well accepted in many countries. You may
leave for instance a stock of spare parts bonded at your customer premises.
In
the case of temporary export ( for your samples, work material or
exhibition material ) to around 40 countries, you may use the ATA (delivered
by the Chamber of Commerce) : the ATA enables a tax and customs duties
suspension as well as the possibility to anticipate all customs
formalities (import, export, transit). For goods exported and re-imported
without any modification, the ATA works as an actual passport for goods,
with a one year validity, for as many operations as needed.
For
more information, each Regional Customs Office offers a free of
charge Help Desk service for companies wishing to define the most
adequate procedures according to their activities.
For
regions with zip codes 78-91-92-95, call +33 (0)1 39
21 50 24 or fax your questions:+33 (0)1 34 51 30 78. You can also
check the National Customs Web site :
www.finances.gouv.fr/douanes.
For your information, Rueil-Export holds a complete documentation on Customs issues,
do
not hesitate to contact us
  
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CERTIFICATION IN RUSSIA AND CIS
In 1992, a "consumer
protection" law was signed in Russia. Since then, more than 60% of
goods (local and imported) are subject to a compulsory certification system
in order to ensure their conformity to Russian technical regulations.
This information report has
been made available to Rueil-Export by Bureau Veritas and the Société Générale de
Surveillance, accredited by the authorities of the Russian Federation as the
certification organisation. This enables French exporters to obtain
necessary certifications prior to goods shipment.
1/ «GOSSTANDART » Certification ( GOST-R system )
Main concerned products :
-
Agri-food, wine, alcohol, liquors, toys and games...
- Medical material, sporting and leisure goods, textile and clothing industry
products
- Electrical products and appliances, industrial equipment, chemicals
- Cosmeticses, electronic, audio, video products, automotive parts and
accessories
In case of export towards
Russia, the exporter ought to produce at customs clearance for the above
mentioned types of products a "CONFIRMITY CERTIFICATE", in the
scope of the GOST-R product certification program ruled by the Russian
Federation State Comity for the Standardization and Metrology (GOSSTANDART).
GOST-R certification mainly deals with safety, security, health and
environmental protection, according to Russian standards for local and
imported products.
According to the nature of products and production specificities,
certification is based on inspections, analysis, audit and/or
documentation compliance procedures.
When these procedures are accomplished the authorities issue an official
Russian Conformity Certificate, as a guarantee of the products conformity
with the Russian Federation standards.
The Conformity Certificate is crucial at the moment of going through
customs. Not being able to produce it may cause huge delays or even
make customs clearance impossible.
2/ « GOSSTANDART » Conformity Mark
Since 1997, the Conformity Mark on the product or on the packaging is
mandatory for all products that have to be certificated GOST-R.
The Conformity Mark does not replace the Conformity Certificate at
customs clearance. It only proves that products have been inspected by
an appointed organisation, which makes the products transport easier on
the Russian market. Besides, this mark is now well known among Russian
consumers and therefore works as a positive marketing tool in Russia.
The right to use Gosstandard Conformity Mark with a certification
number in GOST-R system is delivered by your Certification organisation in
a Licence form.
Besides, all products likely to be commercialized on the Russian
Federation territory need to be labelled in Russian language.
3/ Hygiene Certification
(
GOSSANEPIDNADZOR system )
The GOSSANEPIDNADZOR Hygiene Certification
(dependent on the Russian Health Ministry) is mandatory for u number of
products :
- Agrifood, textile, clothing industry, cosmetics
- Machinery for agrifood industry, toys and games, building material
- Polymere and synthetic material, domestic appliances, furniture
- Chemicals with skin contact, medical devices, air-conditioners
- Machinery for water treatment, rubber for agrifood products and drinking
water
- Industrial goods in contact with medical applications (non restricting
list)
Should this certification
be required, it has to be obtained prior to GOST-R mandatory certification.
The reference to HYGIENE CERTIFICATION is mandatory on the GOST-R
conformity certificate.
This Hygiene Certificate is issued by a Russian state-owned organisation in
charge of hygiene and epidemiology, the GOSSANEPIDNADZOR, after obtaining
satisfying results to the required analysis and tests.
Bureau Veritas or SGS certification organisations can obtain accreditation
by GOSSANEPIDNADZOR to conduct analysis and prepare the submission to the
Russian authorities.
4/ GOSGORTECHNADZOR (GGTN)
Obtaining the « GGTN PERMIT»
is necessary for the installation of selected industrial equipment in Russia;
there again, it has to be obtained prior to GOST-R certification :
- Equipment linked to oil and gas
industries (exploration, exploitation, refining, transport, stocking)
- Equipment linked to mining industry
- Equipment linked to chemical and petrochemical industries
- Pressure machinery
- Heating systems
- Explosion-proof equipment
- Cranes
- Elevators... (non restricting
list)
The licence is exclusively
delivered by the Russian GOSGORTECHNADZOR (equivalent to the "Direction
des Mines"). SGS is accredited by GGTN to conduct inspections on
technical documentation submitted by the exporter and to prepare a technical
submission to be sent to GGTN for approval and licence issue.
Russian authorities also require for specific products a "TECHNICAL
PASSPORT" besides GGTN licence. This technical passport has to be
established according to GGTN standards prior to registration by this
state-owned organisation. The technical passport should accompany the
equipment during the whole exploitation process.
5/ GOSSTROY CERTIFICATION
This GOSSTANDART certification is issued by the Construction State
Comity (GOSSTROY) and is required for construction equipment.
6/ ELECTRO-MAGNETIC
COMPATIBILITY CERTIFICATION
Electric equipment has to comply with Russian electromagnetic standards.
This certification also has to be issued prior to GOST-R certification.
7/ OTHER CERTIFICATIONS
There are other kinds of mandatory certifications required by Russian
authorities for specific products and for which SGS is able to assist
exporters.
8/ OTHER CIS STATES
The same certification process is mandatory in other CIS states. If
identical to those required by the Russian Federation, Bureau Veritas or SGS
are entitled to issue such certificates without further analysis. SGS is
accredited for the following countries : KAZAKHSTAN, MOLDAVIA, TURKMENISTAN.
Further information is available at Rueil-Export, Bureau Veritas and SGS
offices.
EXPORTING
VIA AN INSPECTION COMPANY

  
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