Incoterms
¿Qué son los Incoterms y cuáles son?
Los Incoterms son un conjunto de reglas internacionales utilizadas para el comercio internacional, que buscan brindar protección durante cada transacción.
International Commercial Terms son el lenguaje común del comercio internacional. Establecidos por la Cámara de Comercio Internacional (ICC),
| Embalaje y verificación | |
|---|---|
| EXW | V |
| FCA | V |
| CPT | V |
| CIP | V |
| DAP | V |
| DPU | V |
| DDP | V |
| FAS | V |
| FOB | V |
| CFR | V |
| CIF | V |
| Carga | |
| EXW | C |
| FCA | V/C |
| CPT | V |
| CIP | V |
| DAP | V |
| DPU | V |
| DDP | V |
| FAS | - |
| FOB | - |
| CFR | - |
| CIF | - |
| Transporte | |
| EXW | C |
| FCA | C |
| CPT | V |
| CIP | V |
| DAP | V |
| DPU | V |
| DDP | V |
| FAS | (V) |
| FOB | (V) |
| CFR | (V) |
| CIF | (V) |
| Trámites de exportación | |
| EXW | C |
| FCA | V |
| CPT | V |
| CIP | V |
| DAP | V |
| DPU | V |
| DDP | V |
| FAS | V |
| FOB | V |
| CFR | V |
| CIF | V |
| Carga a bordo | |
| EXW | (C) |
| FCA | (C) |
| CPT | (V) |
| CIP | (V) |
| DAP | (V) |
| DPU | (V) |
| DDP | (V) |
| FAS | C |
| FOB | V |
| CFR | V |
| CIF | V |
| Flete marítimo | |
| EXW | (C) |
| FCA | (C) |
| CPT | (V) |
| CIP | (V) |
| DAP | (V) |
| DPU | (V) |
| DDP | (V) |
| FAS | C |
| FOB | C |
| CFR | V |
| CIF | V |
| Seguro de transporte | |
| EXW | c |
| FCA | c |
| CPT | c |
| CIP | V |
| DAP | v |
| DPU | v |
| DDP | v |
| FAS | c |
| FOB | c |
| CFR | c |
| CIF | V |
| Descarga de buque | |
| EXW | (C) |
| FCA | (C) |
| CPT | (V/C) |
| CIP | (V/C) |
| DAP | (C/V) |
| DPU | (V) |
| DDP | (C/V) |
| FAS | C |
| FOB | C |
| CFR | V/C |
| CIF | V/C |
| Trámites de importación | |
| EXW | C |
| FCA | C |
| CPT | C |
| CIP | C |
| DAP | C |
| DPU | C |
| DDP | V |
| FAS | C |
| FOB | C |
| CFR | C |
| CIF | C |
| Transporte hasta destino | |
| EXW | C |
| FCA | C |
| CPT | V/C |
| DAP | V/C |
| DPU | V/(C) |
| DDP | V/(C) |
| V/(C) | |
| FOB | (C) |
| CFR | (C) |
| CIF | (C) |
| (C) | |
| Descarga en destino | |
| EXW | C |
| FCA | C |
| CPT | C |
| CIP | C |
| DAP | C/(V) |
| DPU | V |
| DDP | C/(V) |
| FAS | - |
| FOB | - |
| CFR | - |
| CIF | - |
| EXW | FCA | CPT | CIP | DAP | DPU | DDP | FAS | FOB | CFR | CIF | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Embalaje y verificación | V | V | V | V | V | V | V | V | V | V | V | ||
| Carga | C | V/C | V | V | V | V | V | - | - | - | - | ||
| Transporte | C | C | V | V | V | V | V | (V) | (V) | (V) | (V) | ||
| Trámites de exportación |
C | V | V | V | V | V | V | V | V | V | V | ||
| Carga a bordo | (C) | (C) | (V) | (V) | (V) | (V) | (V) | C | V | V | V | ||
| Flete marítimo | (C) | (C) | (V) | (V) | (V) | (V) | (V) | C | C | V | V | ||
| Seguro de transporte | c | c | c | V | v | v | v | c | c | c | V | ||
| Descarga de buque | (C) | (C) | (V/C) | (V/C) | (C/V) | (V) | (C/V) | C | C | V/C | V/C | ||
| Trámites de importación | C | C | C | C | C | C | V | C | C | C | C | ||
| Transporte hasta destino | C | C | V/C | V/C | V/(C) | V/(C) | V/(C) | (C) | (C) | (C) | (C) | ||
| Descarga en destino | C | C | C | C | C/(V) | V | C/(V) | - | - | - | - |
(C) = cuando sea el caso
(V) = cuando sea el caso
C/V = en general, el comprador
V/C = en general, el vendedor
c = no hay obligación del comprador, aunque el riesgo es suyo
v = no hay obligación del vendedor, aunque el riesgo es suyo