The latest revision, incoterms 2010 came into force on 1 january 2011, replacing the previous version incoterms 2000. The seller is responsible for arranging carriage to the named place, but not for insuring the goods to the named place. Incoterms pariteti spedicija carinjenje otpremnistvo. Transfer of risks takes place when the seller places the goods at the disposal of the buyer at the named place e. Incoterms je skracenica za medjunarodna trgovacka pravila cija je osnovna funkcija definisanje obaveza izmedju kupaca i prodavaca u medjunarodnoj trgovini. Zbog toga svaki novo dodani termin uz incotermse treba precizno razjasniti ugovorom.
The difference between incoterms dat, dap, ddp, and what the. Kada govorlmo o utvrdlvanju carinske vrijednosti i plaeanju uvoznlh davanja, paritet isporuke. Sekoja kratenka klauzula za paritet e bide propratena so tolkuvawe, komentar i primeri od praktikata. Nova incoterms pravila 2010 nova incoterms pravila 2010 su u primeni od 01. Incoterms je okrajsava naziva v angleskem jeziku international commercial terms in pomeni mednarodne trgovinske klavzule. Za zracni prijevoz robe najkoristeniji paritet je exw ex works s 12 32% odgovora. Passing of risks and costs p0404 this document is provided to our customers for informational purposes only. Primjena novih incoterms 2010 pravila pariteti isporuke predstavljaju klauzula u ugovoru ili racunu koja odreduje koje sve troskove i rizike u svezi sa dopremom robe snosi prodavac, a koje kupac, te kada teret odgovornosti nad robom prelazi sa prodavatelja na kupca.
Carinska, statisti ka i porezna vrijednost robe kod uvoza. Please refer to the official text of the international chamber of commerce for a full and detailed description of all rights and liabilities arising from the use of the aforementioned incoterms. U nastavku mozete naci kratak pregled incoterms pravila koji su na snazi od 1. Incoterms 2010 this document is for information only and is designed to provide you with a general description of the trade products and services in singapore. Me dunarodni uslovi isporuke robe incoterms 2010 pojam incoterms je skra cenica od naziva na engleskom jeziku international commercial terms i cini skup me dunarodnih pravila za tuma cenje uslova pariteta isporuke robe u me dunarodnoj trgovini i to pre svega kod ugovora o prodaji. The incoterms or international commercial terms are a series of predefined commercial terms. Incoterms 2000 medunarodna trgovinska komora medunarodna. Prvi rad koji je objavila medunarodna trgovinska komora o pravilima medunarodne trgovine objavljen je 1923.
Carinska, statisti ka i porezna vrijednost robe kod uvoza czu. The difference between incoterms dat, dap, ddp, and what. Pariteti isporuke skracenice incoterms spedicija beograd. Prodavac takode mora da izvozno ocarini robu i pripremi sve papire. Carinska, statisticka i porezna vrijednost robe kod uvoza. Pravila za inkoterms izmenjena su 1953, 1967, 1976, 1980, 1990, i 2000, sa osmom verzijom inkoterms 2010 objavljenom. Takode mozete da dobijete onlajn obuku za incoterms 2010 pravila.
Apr, 2017 opis incoterms 2010 pariteta incoterms international commercial terms essentially useful part in daily language of trade. The 2010 terms take notice of the continued spread of customsfree zones, the increased. Incoterms oznaka znacenje opis napomena 2000 2010 exw p o. This practice note comprises the guidance note to the dat delivered at terminal incoterm in the incoterms 2010 rules, produced here with the permission of icc publishing sa. However, the goods are considered to be delivered when the goods have been handed over to the first or main carrier, so that the risk. Po fob pravilu prodavac snosi sve troskove i rizike do trenutka kada je roba ukrcana na brod. Incoterms oznake razlika oznaka incoterms 2000 i incoterms 2010 stranica 1 od 3 oznaka znacenje opis incoterms napomena 2000 2010 exw franko tvornica imenovano mjesto prodavatelj je izvrsio svoju obvezu, te trosak i rizik nad robom prelazi na. First published by the icc in 1936, the incoterms rules are revised from time to time. Grupe pariteta isporuke prema incoterms 2010 i tacke prelaska. What happened to incoterms 2015, incoterms 2016, incoterms, 2017, incoterms 2018, and incoterms 2019. Primjena novih incoterms 2010 pravila postovani, pariteti isporuke predstavljaju klauzula u ugovoru ili racunu koja odreduje koje sve troskove i rizike u svezi sa dopremom robe snosi prodavac, a koje kupac, te kada teret odgovornosti nad robom prelazi za prodavatelja na kupca.
While incoterms 2020 is the most current version of the trade terms, incoterms 2010 is still in effect today and can be accessed under our resources for business. The level of insurance cover that the seller is obliged to obtain there are differences here between incoterms 2010 and incoterms 2020. Incoterms 2010 franko tvornica imenovano mjesto fca incoterms 2010 franko prijevoznik imenovano mjesto. Incoterms glossary exw ex works exw ex works means that the sellers only responsibility is to make the goods available at his premises that is, works or factory. Incoterms 2010 is the eighth set of predefined international contract terms published by the international chamber of commerce, with the first set having been published in 1936. Questions and expert icc guidance on the incoterms 2010 rules emily oconnor on. The icc has launched the incoterms 2020, which is effective from the 1st of january 2020. Ddp je nacin isporuke robe besplatno do granice isporucilac isporucuje robu koja je namijenjena za inostranstvo i u cijenu je ukljucen prijevoz do granice. Ovaj paritet je pogodan za sve vrste transporta ukljucujuci i avionski, drumski i kontejnerski odnosno multi modalni transport. However delivery of the goods takes place, and risk transfers from seller to buyer, at the point where the goods are taken in charge by a carrier see delivery things to watch for. They have been translated into more than 30 languages. This revision addresses the changes in global and domestic trade that have taken place since the last revision, incoterms 2000. Quick reference guide incoterms 2010 best terms for buyers fob freight on board ocean only.
The information in this document relates to services offered to clients. Icc official rules for the interpretation of trade terms cpt carriage paid to named place of destination the seller pays for the carriage of the goods up to the named place of destination. Time su izbegnuta razlicita shvatanja, nejasnoce i sporovi pri tumacenju pojedinih ugovornih. Radi lakse upotrebe i snalazenja, svi termini iz incoterms. This appears to suggest that, in recent times, the incoterms rules have been revised at 10year intervals. Incoterms 2010 rulesdat delivered at terminal lexispsl. Green indicates the seller has the responsibility to provide the service blue indicates it is the buyers responsibility exwincoterms fas fca fob cfr cif cpt cip dat dap ddp load to. The probably most common incoterms are exw ex works named place, fob free on board named port of shipment, cif cost, insurance, freight named port. The difference between the incoterms 2000 and the 2010 version was the reduction in the numbers of incoterms from to 11. Pariteti isporuke robe incoterms transportna klauzula u ugovoru ili racunu odreduje koje sve troskove i rizike u vezi s dopremom robe snosi prodavatelj, a koje kupac, tj.
In the 1980 revision of incoterms, it was necessary to add cip carriage and insurance paid to for nonmaritime transport as an. In particular, he is not responsible for loading the goods in a vehicle apply only at the point of origin, and the seller agrees to place the goods at the disposal of the. The buyer must instruct the seller the details of the vessel and the port where the goods are to be loaded, and there is no reference to, or. Fob ugovor nalaze prodavcu da isporuci robu na brodu koji kupac odredi na uobicajen nacin u odredenoj luci. Grupa paritet znacenje skracenice vrsta transporta e polazak. International commercial terms incoterms detalji kategorija. Incoterms klauzule su meunarodna pravila za tumad cenje trgovackih termina koje je donela medunarodna trgovacka komora u parizu 1936. Incoterms 2020 icc international chamber of commerce. Paritet nije parity nego paritet u navedenom smislu predstavlja uslove isporuke, a to su delivery terms ili terms of delivery. Zakon o trgovackim drustvima pravnu biblioteku rrifa upotpunili smo novim izdanjem zakona o trgovackim drustvima redakcijski procisceni tekst, srpanj 2019.
Questions and expert icc guidance on the incoterms 2010 rules. Paritet isporuke na medunarodnom nivou definisan je tzv. Incoterms ne daju nikakve upute o takvom dodavanju, pa je ovakvo dodavanje moguci izvor nesporazuma, sto je suprotno osnovnoj funkciji incotermsa. In practice, they use the terms that are intended for any type of transport the most. Svaka od incoterms skracenica fob,cif,cpt oznacava odredjen polozaj robe u prometu,odnosno ugovorene uslove isporuke. In this thesis usage of incoterms 2010 in international transport have been researched and analysed. Fob franko utovareno na brod uz naznaku luke, prodavatelj ispunjava svoju obvezu isporuke kada izvozno ocarinjenu robu isporuci preko ograde broda u imenovanoj luci. Seller must deliver the freight to the named origin port. Incoterms medunarodna pravila za tumacenje trgovinskih termina izradila ih medunarodna trgovinska komora 1936. Incoterms can be confusing for many, i know i had a difficult time understanding them when i got into the industry. Gre za 11 pravil, ki so bila prvic objavljena daljnega leta 1936 in dolocajo, kdo je pri mednarodnih transakcijah odgovoren za doloceno stvar.
Incoterms uprava za indirektno neizravno oporezivanje bih. The incoterms rules are a set of standard packages of terms and conditions relating to the sale of physical goods that need to be transported. Od granice do mjesta isporuke prevozne troskove placa kupac. Incoterms international commercial terms 2010 will take effect on january 1 st, 2011. Njihovo ukljucivanje u ugovore o prodaji znatno umanjuje mogucnost nesporazuma koji bi mogli dovesti do pravnih komplikacija. Pariteti isporuke predstavljaju klauzula u ugovoru 111 radunu kora odreduje koje sve troskove 1 rizike u svezi sa dopremom robe snosl prodava. Four incoterms daf, des, deq, ddu have been replaced by two new incoterms dat, dap. September 2011 introduction as the publisher of the new incoterms 2010 rules for the use of domestic and international trade terms, the international chamber of commerce icc is committed to. Pravila za koriscenje termina u trgovini incoterms 2010. Prema obavijesti carinske uprave znacajnija je izmjena izbacivanje tj. Rok, mjesto i paritet isporuke robe prodavatelj ce isporuciti kupcu robu u roku, na lokaciji i prema paritetu definiranom u ugovorunarudzbi, odnosno sukladno izdanim dispozicijama. Incoterms 2010 defines dap as delivered at place the seller delivers when the.
I am going to try to explain them in a way that helped me understand them, hopefully it will be helpful for you. Incoterms, purchase contract, international freight forwarder, buyer, seller. Paritet isporuke incoterms 2000 incoterms 2010 biljana. Prodavatelj je izvrsio svoju obvezu, te trosak i rizik nad robom prelazi na kupca kad. They have been incorporated in contracts for the sale of goods worldwide and provide rules and guidance to importers, exporters, lawyers, transporters, insurers and students of international trade. Fas franko uz bok broad znaci da prodavatelj ispunjava svoju obvezu isporuke kada izvozno ocarinjenu robu. If necessary, different levels of cover may be included in the commercial agreement. Paritet cfr cost and freight ili trosak i vozarina u pomorskom i prometu. Incoterms su sluzbena pravila medunarodne trgovinske komore za tumacenje trgovinskih termina.
In this issue new incoterms 2010 a commentary incoterms are usually revised in tenyear cycles to keep pace with developments in the environment of international trade. Incoterms 2010 radi lakseg pregleda transportne klauzule su skupljene u 4 osnovne kategorije oznacene pocetnim slovima e, f, c i d engleskih naziva kratica odgovarajucih transportnih klauzula kojih ima ukupno 11. Archived from the original pdf on 20 december 2016. Mesto isporuke, po ovoj klauzuli mora biti precizno odredeno, jer postoje dve mogucnosti isporuke robe. Takode treba napomenuti da izabrano mesto isporuke utice na obaveze. Carinska, statisti cka i porezna vrijednost robe kod uvoza. Odgovornost prodavca nije gotova u tom trenutku osim ako je roba prisvojena ugovoru odnosno da je jasno izdvojena ili na drugi nacin identifikovana kao ugovorna roba. Inkoterms 2010 je osmo izdanje predefinisanih medunarodnih ugovornih pravila, koje. Carriage and insurance paid to cip incoterms explained. Grupu e cini klauzula exw koja ukazuje na polazak robe iz mjesta isporuke, s time da prijevoz i osiguranje nisu placeni odnosno da te. Incoterms 2010 to come into effect on january 1st, 2011. Apr 20, 2016 incoterms 2010 is the eighth set of predefined international contract terms published by the international chamber of commerce, with the first set having been published in 1936. Ukljucivanje incoterms klauzula pariteta u ugovore o kupoprodaji znatno smanjuje mogucnosti nesporazuma koji bi mogli dovesti do pravnih komplikacija pa je slijedom toga vrlo bitno i njihovo poznavanje. Brosura u nastavku ilustrira uvjete isporuke i odgovornosti izmedu kupca i prodavaca s obzirom na troskove i rizik, kao i s obzirom na osiguranje tereta.