EXW : Ex Work 指定地点工厂交货
指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货，卖方不办理出口清关手续或将货物装上任何运输工具。
该术语是卖方承当责任最小的术语。买方必须承当在卖方所在地受领货物的全部费用和风险。
FOB ( Free On Board) 指定装运港船上交货
指当货物在指定的装运港(designated port of loading)越过船舷(ship rail)，卖方即完成交货(fulfill delivery)。这意味着买方必须从该点起承当货物灭失(the loss of goods)或损坏(damage to the goods)的一切风险。FOB术语要求卖方办理货物出口清关手续(customs clearance ) 。
FAS （Free Alongside Ship 指定装运港船边交货
指卖方在指定的装运港将货物交到船边，即完成交货。买方必须承担自那时起货物灭失或损坏的一切风险。
FAS术语要求卖方办理出口清关手续
FCA （Free Carrier）指定地点货交承运人
l 指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。
l “承运人”指在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输的任何人。
CIP（Carriage Insurance Paid to） 运费和保险费付至 (指定目的地）
l 指卖方向其指定的承运人交货，但卖方还必须支付将货物运至目的地的运费，亦即买方承担卖方交货之后的一切风险和额外费用。但是，按照CIP术语，卖方还必须办理买方货物在运输途中灭失或损坏风险的保险。
因此，由卖方订立保险合同并支付保险费。
CIF (Cost Insurance and Fright) 成本、保险费加运费 (指定目的港）
l指在装运港(port of loading)当货物越过船舷(ship rail)时卖方即完成交货(complete delivery)。
卖方必须支付将货物运至指定的目的港(designated port of destination)所需的运费和费用(freight and expenses)，但交货后货物灭失(the loss of the goods))或损坏(damage to the goods)的风险及由于各种事件造成的任何额外费用(additional expenses)即由卖方转移(transfer)到买方。但是，在CIF条件下，卖方还必须办理买方货物在运输途中(on route)灭失或损坏风险的海运保险(marine insurance)。
因此，由卖方订立保险合同并支付保险费(premium)。
CFR (Cost and Freight) 成本加运费 (指定目的港）
指在装运港(port of loading)货物越过船舷(ship rail)卖方即完成交货(complete delivery)，卖方必须支付将货物运至指定的目的港(designated port of destination)所需的运费(freight)和费用(expenses)。但交货后货物灭失(the loss of the products)或损坏(damage to the products)的风险，以及由于各种事件造成的任何额外费用(additional expenses)，即由卖方转移(transfer)到买方。
CFR术语要求卖方办理出口清关手续(customs clearance )。
DEQ (Delivered Ex Quay)目的港码头交货
指卖方在指定的目的港码头将货物交给买方处置，不办理进口清关手续，即完成交货。卖方应承担将货物运至指定的目的港并卸至码头的一切风险和费用。
DEQ术语要求买方办理进口清关手续并在进口时支付一切办理海关手续的费用、关税、税款和其他费用。
DES (Delivered Ex Ship) 目的港船上交货
指在指定的目的港，货物在船上交给买方处置，但不办理货物进口清关手续，卖方即完成交货。卖方必须承担货物运至指定的目的港卸货前的一切风险和费用。
DDP(Delivered Duty Paid)指定目的港完税后交货
指卖方在指定的目的地，办理完进口清关手续，将在交货运输工具上尚未卸下的货物交与买方，完成交货。卖方必须承担将货物运至指定的目的地的一切风险和费用，包括在需要办理海关手续时在目的地应交纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用）。
DDP术语下卖方承担最大责任。
DDU (Delivered Duty Unpaid)指定目的港未完税交货
指卖方在指定的目的地将货物交给买方处置，不办理进口手续，也不从交货的运输工具上将货物卸下，即完成交货。卖方应承担将货物运至指定的目的地的一切风险和费用，不包括在需要办理海关手续时在目的地国进口应交纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳手续费、关税、税款和其他费用）。买方必须承担此项“税费”和因其未能及时输货物进口清关手续而引起的费用和风险。
DAF(Delivered Alongside Frontier) 指定地点边境交货 指当卖方在边境的指定的地点和具体交货点，在毗邻国家海关边界前，将仍处于交货的运输工具上尚未卸下的货物交给买方处置，办妥货物出口清关手续但尚未办理进口清关手续时，即完成交货。
Remittance(汇付)
Mail Transfer (M/T)
The buyer hands the money to his local bank. The local bank issues a trust deed for payment, then sends it to a correspondent bank at the seller’s end by means of mail and entrusts him to pay the money to the seller.
•买方将款项交给进口地银行，该银行开具付款委托书，通过邮递寄交卖方所在地往来银行，委托其向卖方付款。
Telegraph Transfer (T/T)
•At the request of the buyer, the local bank sends a trust deed for payment by telegraph directly to a correspondent bank at the seller’s end and entrusts him to pay money to the seller.
•进口方所在地银行应进口方申请，直接用电报发出付款委托书给出口地的往来银行，委托其向出口方付款。
•Note: T/T is quicker than M/T. The seller can receive the money at an earlier date. But the buyer has to bear more expenses.
Demand Draft (D/D)
•The buyer buys a sight draft ( demand draft) from the local bank and mails it to the seller by himself. With the draft, the seller or the holder of the draft appointed by the seller withdraws the money from the correspondent bank at the seller’s end.
•买方向当地银行购买银行即期汇票，自行寄给卖方，由卖方或其指定的人持汇票向卖方所在地的往来银行取款。 Feature of D/D : The buyer sends the draft to the seller by mail by himself , therefore it costs more time than T/T but the charges are lower than both T/T and M/T.
2. Collection(托收)
Documents against Payment (D/P)付款交单
•A main kind of collection, with the importer’s payment as the precondition of the exporter’s presentation of the documents, i.g. the exporter hands the draft together with the delivery documents to the bank, instructing that the bank should not release the documents to the importer until the importer pays all the money of the goods.
•出口人的交单以进口人的付款为条件，即出口人将汇票连同货运单据交给银行托收时，指示银行只有在进口人付清货款时，才能释放货运单据（给进口人）。
Documents against Payment at Sight— D/ P at sight（即期付款交单）
•The exporter draws a sight draft, presenting which together with the shipping documents to the importer through the bank; the importer pays immediately to get hold of the documents.
•指由卖方开具即期汇票，通过银行向买方提示，买方见票后立即付款，并于付清货款的同时，取得有关单据。
Documents against Payment after Sight— D/ P after sight (远期付款交单）
•The exporter draws the time draft/ usance draft , presenting it together with the shipping documents to the importer for acceptance through the bank. The importer accepts the draft, and pays to get hold of the documents when the draft comes due.
是指由卖方开具远期汇票，通过银行向买方作承兑提示，买方承兑后，汇票到期时再付款赎单。
Documents against Acceptance (D/A)承兑交单
•The importer’s acceptance of the draft is the precondition of the exporter’s handing over the shipping documents. After the importer accepts the draft, it gets hold of the shipping documents from the Collection Bank immediately, and will not pay until the draft comes due.
•指卖方的交单以买方的承兑为条件。买方承兑汇票后，即可向代收银行取得货运单据，待汇票到期时才付款。
3. Letter of Credit (信用证) （L/C)
•A letter of credit is a binding document that a buyer can request from his bank in order to guarantee that the payment for goods will be transferred to the seller.
•是银行根据进口人（买方）的请求，开给出口人（卖方）的一种保证承担支付货款责任的有法律约束力的书面凭证。
• A letter of credit contains these elements:
• a payment undertaking given by the bank (issuing bank)
• on behalf of the buyer (applicant)
• to pay a seller (beneficiary)
• a given amount of money
• on presentation of specified documents representing the title to the goods
• within specified time limits
• these documents conforming to terms and conditions set out in the letter of credit
• these documents to be presented at a specified place
•Is the L/C subject to amendment or cancellation at any moment without prior notice to the beneficiary?
•YES—revocable L/C(可撤销信用证)
• NO— irrevocable L/C(不可撤销信用证)
Is the L/C opened by the issuing Bank confirmed by another bank?
YES—confirmed L/C(保兑信用证)
NO—unconfirmed L/C(不保兑信用证)
•Is the L/C allowed to be transferred to another person?
•YES- transferable L/C(可转让信用证)
• NO- non-transferable L/C（不可转让信用证)
• •Is the L/C allowed to be used by two or more beneficiaries?
•YES- divisible L/C(可分信用证)
• NO- indivisible L/C（不可分信用证）
•SWIFT格式
• Society for Worldwide Inter-bank Financial Telecommunication
• (国际银行业财务电信协会)
• SWIFT L/C (电开信用证)– the content of the L/C is transmitted between the banks through telegraph codes used by SWIFT.
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