Graduation Thesis. Name: Shijuan Jia Student NO.: Department: Department of Business Foreign Languages. International Trade Development

Transcription

1 Graduation Thesis Name: Shijuan Jia Student NO.: Department: Department of Business Foreign Languages Major: Title: English The Influence of INCOTERMS 2010 on International Trade Development Advisor: Xiaoyi Xiong Lecturer Evaluator: Xiangge Zhao Associate Professor 04/15/2013

2 A B S T R A C T OF GRADUATION THESI S The Influence of INCOTERMS 2010 on International Trade Development Abstract: With the dramatic development of International Trade, in 2010, the International Chamber of Commerce (ICC) revised the International Rules for the Interpretation of Trade Terms (referred to as Incoterms). The latest trade terms came into force on June 1st, 2011 after the formal publishment on September 27th, Compared with the Incoterms2000, the new version of trade terms has a lot of changes either in essence or in form. Only in this way, can the trade terms become more suitable to the dramatic development of International trade practice. There is no doubt that the new version will play a very important role in the future International Trade. Through analyses and comparisons between Incoterms2000 and Incoterms2010, this thesis completely analyzes the influence of Incoterms2010 on International Trade Development and puts forward some related advices. Key Words: Incoterms2010 International Trade Influence

3 Index Chapter I Background of Incoterms Part I The Developed History of Incoterms... 1 Part II Some International Trade Rules Relating to Trade Terms... 1 Part III The Reason of Revising Incoterms Chapter II Innovation of Incoterms Part I Necessity of Innovation of Incoterms Part II Differences between Incoterms2000 and Incoterms Chapter III Influences of Incoterms2010 on International Trade Part I The Positive Effect Part II The Negative Influence Chapter IV Some Suggestions on Applying the Incoterms Part I Appropriate Way of Trade Term Part II Problem of Risk Transferring in the Practical Operation Part III Detail of the Place and Port Part IV Legal Sense of Conventions Part V Proper Utilization of the Incoterms Conclusion Bibliography Acknowledgements... 23

4 Chapter I Background of Incoterms2010 Part I The Developed History of Incoterms Trade terms have stipulated the price of products and the buyers and sellers duties on the aspects of costs, place of delivery, responsibilities, risks, and formalities and so on. It is one of the vital parts of import and export products price in the International trade. Having become the regular rules for international trade practice, trade terms describe both parties duties on risks, responsibilities and costs in terms of the delivery of goods. This has simplified the formalities enormously and shortened the time of negotiation, eventually saves the expenses. It is beneficial for both parties to negotiate trade or sales contracts, account price and costs, solve the disputes appropriately. Part II Some International Trade Rules Relating to Trade Terms The emergence of trade terms makes the cross-border transactions become more convenient, but there is no completely unified interpretation. Governments and some organizations related to trade tried to establish a system of documents to explain and regulate the use of trade terms in the hope that the trade process could be simplified and avoided misunderstanding. Although these rules and customs were not enforced, they had won a lot of recognitions in many countries and had been applied in international trade practice, known as International trade rules gradually. Nowadays, there are 1

5 three sets of rules which have a great influence on International trade. Section I Warsaw-Oxford Rules 1932(referred to as W.O.Rules 1932) It was stipulated by the International Law Association. There were altogether twenty-two provisions and they governed the rights and obligations of the parties to a sale of goods on CIF (Cost, Insurance and Freight) contract terms. It is still recognized by the international transactions, but in fact it is hardly used in international business. Section II Revised American Foreign Trade Definitions 1941 It was completed by a united commission of the American Commerce Chamber, the American Export-Import Association and the American National Foreign Trade Association. The Definitions provide explanations to six trade terms,including Ex (Point of Origin), FOB (Free On Bound), FAS (Free Along Side), CIF (Cost, Insurance and Freight), C&F (Cost and Freight) and Ex Dock (named port of importation) This rule mainly applies to American countries, and it is different from other rules on many explanations. Therefore, all the parties of international trade must be careful when use this rule or transact with this area. Section III International Rules for the Interpretation of Trade Terms (referred to as Incoterms) Incoterms are a series of international sales terms that are widely used throughout the world. The Incoterms deal with the questions related to the delivery of the products from the seller to the buyer. This includes the carriage 2

6 of products, export and import clearance responsibilities, who pays for what, and who has risk for the condition of the products at different locations within the transport process. It was stipulated and amended by the International Chamber of Commerce (ICC), a world business organization based in Pairs. This rule was first published by the ICC in 1936, a formal regulation on various kinds of trade terms. The Incoterms rules have become an essential part of the daily language of trade. 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. As noted in its preface, the purpose of the document is to provide a set of international rules for the interpretation of the most commonly used traded terms in foreign trade. Thus the uncertain ties of different interpretations of such terms in different countries can be avoided or at least reduced to a considerable degree. Since then it has been the most commonly used rules in international trade practice. The Incoterms helps to prevent misunderstandings in international trade contracts by standardizing and defining terms to be used in contracts. This benefits the contracting parties to clarify beyond doubt that which party to the contract should be responsible for goods in transit at particular stages of their journey and who is responsible for important tasks such as managing export and import clearance and arranging the insurance of the goods. The Incoterms are incorporated into standard contracts used by international traders and are often referred to specifically in individual contracts so as to 3

7 ensure that the meaning of terms used are understood by both parties. To keep pace with the changes in trade practice, ICC periodically revises and updates the rules; significant years of updates are 1953, 1967, 1976, 1980, 1990, 2000 and In order to be applied in international trade better, the frequent revisions, summaries of all kinds of problems can exactly reflect the phenomenon of foreign trade practice. Part III The Reason of Revising Incoterms2010 The global economy has given business broader access than ever before to markets all over the world. Goods are sold in more countries, in larger quantities and in greater variety. But with the volume and complexity of global sales increase, so do possibilities for misunderstandings and constantly disputes when sale contracts are not adequately drafted. International rules for the Interpretation of trade terms and rules of the International Chamber of Commerce have played a crucial role in promoting the transactions at home and abroad. Therefore, in order to let International Trade terms work better, the International Chamber of Commerce Commission on Commercial Law and Practice----whose membership is drawn from all parts of the world and all trade sectors----revised the Incoterms again, by means of investigation, research and discussion, as well associated with the development of International Trade. The Incoterms was confirmed to be revised since 2008, published to have completed by September 27th, 2010, finally taken into force on June 1st,

8 Chapter II Innovation of Incoterms2010 Part I Necessity of Innovation of Incoterms2010 Incoterms2010 has considered the new changes in trade area in recent ten years, whose contents become more clear and brief. Therefore, it becomes more proper for the international trade practice. Compared with Incoterms2000, Incoterms2010 more accurately clarified all the partners responsibilities of cargo transportation risks. A case in point, the buyer and the seller made a contract under FOB, the seller exported red dates Grade One. At the time of shipment, the red dates fell into the sea before on board, but the red dates had crossed the ship s rail. According to Incoterms2000, the loss should be born by the buyer. However, in terms of Incoterms2010, during the loading process before the goods on board, if any accident happens, the seller will bear the loss. In any case, ship s rail is an abstract term. Part II Differences between Incoterms2000 and Incoterms2010 Section I Change in the Quantity of Trade Terms Intcoterms2010 reduced from 13 trade terms in Incoterms2000 to 11, adding two new trade terms, which are applied to any mode of transportation DAT(Delivered at Terminal), DAP ( Delivered at Place), taking the place of DAF, DES, DEQ and DDU in Incoterms2000. Under both new rules, delivery occurs at a named destination: in DAT, at the buyer s disposal unloaded from the arriving vehicle (as under the former DEQ rule); in 5

9 DAP, likewise at the buyer s disposal, but ready for unloading (as under the former DAF, DES and DDU rules). The new rules make the Incoterms2000 rules DES and DEQ superfluous. The named terminal in DAT may well be in a port, and DAT can therefore safely be used in cases where the Incoterms2000 rule DEQ once was. Likewise, the arriving vehicle under DAP may well be a ship and the named place of destination may well be a port, consequently, DAP can safely be used in cases where the Incoterms2000 rule DES once was. These new rules, like their predecessors, are delivered, with the seller bearing all the costs (other than those related to import clearance, where applicable) and risks involved in bringing the goods to the named place of destination. Section II Change in Classification Standard of Trade Terms The 11 rules in Incoterms2010 are presented in two distinct groups taking the place of 4 groups in Incoterms2000 according to CDEF. They are rules applied to any mode or modes of transport and rules for sea and inland watering transport. They are illustrated in the following Table 2-1 and Table

10 Table2-1 Brief introduction of Incoterms2000 Group E (Departure terms) EXW Ex Works (named place) Works Delivery Contract Group F (Main Charges Unpaid) FCA FAS FOB Free Carrier (named place) Free Alongside Ship (named port of shipment) Free On Board (named port of shipment) Shipment Group C (Main Charges Paid) Group D (Arrival Terms) CFR CIF CPT CIP DAF DES DEQ DDU DDP Cost and Freight (named port of destination) Cost,Insurance and Freight (named port of destination) Carriage Paid To (named place of destination) Carriage and Insurance Paid To (named place of destination) Delivered At Frontier (named place) Delivered Ex Ship (named port of destination) Delivered Ex Quay (named port of destination) Delivered Duty Unpaid (named place of destination) Delivered Duty Paid (named place of destination) Contracts Arrival Contracts 7

11 Table2-2 Brief introduction of Incoterms2010 All Modes of Transport EXW Ex Works(named place) FCA Free Carrier (named place) CPT Carriage Paid To (named place of destination) CIP Carriage and Insurance Paid To(named place of destination) DAT Delivery at Terminal(named place of destination) DAP Delivered at Place(named place of destination) DDP Delivered Duty Paid(named place of destination) Sea and Inland Waterway FAS Free Alongside Ship(named port of shipment) FOB Free On Board(named port of shipment) CIF Cost, Insurance and Freight(named port of destination) CFR Cost and Freight(named port of destination) Section III Rules Expanded for Domestic Trade Contracts Incoterms rules have traditionally been used in international sales contracts where goods pass across national boarders. However, trade blocks of some areas in the world, like the existence of ASEAN and the Europe unique markets, have made border formalities among different countries which are not as significant as it used to be. The Incoterms2010 compilation committee formally recognized that they are available for application to both international and domestic sales contracts. As a result, the Incoterms2010 rules clearly state in a number of places that the obligation to comply with export and import formalities exists only where is applicable. Two developments have persuaded ICC that a movement in this direction is timely. Firstly, traders commonly use Incoterms rules for purely domestic sales 8

12 contract. The second reason is that the greater willingness in the United States is to use Incoterms rules in domestic trade rather than the former Uniform Commercial Code shipment and delivery terms. Section IV The Added Terms of Guidance Notes Before each trade term in Incoterms2010, you d find a guidance note. The Guidance Notes give a detailed explanation to the fundamentals of each Incoterms rule, such as when it should be used, what is the point of risk transfer, how costs are allocated between seller and buyer. These Guidance Notes are not part of the actual Incoterms2010 rules, but intended to help the user accurately and efficiently steer towards the appropriate Incoterms rules for a particular transaction. Section V Omitting the Definition of Ship s Rail In Incoterms2000, the traditional trade terms FOB, CFR and CIF emphasize that the rail of the ship s is used as the dividing line to symbolize the transfer for property and consequence risk from the seller to the buyer. However, the Incoterms2010 has not regarded the ship s rail as the line of risk transferring. In other words, during the loading process before the goods on board, if any accident happens, the seller will bear the loss. But once the cargo is loaded on board, the buyer will take the responsibilities and losses. Section VI Giving Electronic Communication the Same Effect as Paper The previous version of the Incoterms rules have made the regulation of necessary documents, which could be replaced by the Electronic Date 9

13 Interchange (EDI) message. Articles A1/B1 of the Incoterms2010 rules, however, now give electronic means of communication the same effect as paper communication, as long as the parties agree or where customary. This formulation facilitates the education of new electronic procedures throughout the lifetime of the Incoterms2010 rules. Section VII The Adjustment of Insurance Cover Article A3/B3 of the Incoterms2010 rules has stipulated the duties on the aspect of cargo transportation and insurance. As for the trade terms without insurance, such as EXW, FOB, the Article A3/B3 of the Incoterms2010 rules stipulated that both the parties still have the responsibility of providing the information of cargo Insurance. To the trade terms including insurance, such as CIF, CIP, the Article A3/B3 clearly stipulates that the seller should cover the goods against the Institute Cargo Clause(C) (ICC<C>) or the smallest coverage of similar clause at least. The adjustment makes the Incoterms be involved in insurance and transport contracts, which is different from the previous version that is appropriate only for sales contracts, not involved in insurance and transport contracts. The language in articles A2/B3 related to insurance has also been altered with a view to clarifying the parties obligation in this regard. Section VIII Consolidated the Obligation of Security-related Clearances The close attention which is paid by the International Community has led to the requirements of cargo transport-related become more and more strict. In 10

14 order to cooperate with this phenomenon, the export and import merchants, in some circumstances, must provide the information of related cargo s verification and inspection in advance. Incoterms2010 has clearly allocated the obligations between seller and buyer in obtaining and help-provision information of security-related clearance. At the meantime, in the explanation of Guidance Notes of Incoterms2010, it stipulates that the buyer, seller and transport contractor all bear the responsibilities of providing related information to both the other two parties, as well as knowing whether the cargo has met the requirement of inspection in the transport process. Section IX The Explicit Dock Handling Charge Under Incoterms rules CPT CIP CFR CIF DAP and DDP, the seller must make arrangements for the carriage of the goods to the agreed destination. It seems that the seller paid the freight, but actually it is borne to the buyer as freight, costs are normally included by the seller in the total selling price. The carriage costs will sometimes include the costs of handling and moving the goods within port or container terminal facilities and the carrier or terminal operator may well charge these costs to the buyer who receives the goods. In these circumstances, the buyer will want to avoid paying for the same service twice, one including the costs in Incoterms2010, which has stipulated the allocation in these charges in detail, in order to avoid the situation above. Section X The Supplement of String Sales In the sales of commodities, there is a kind of sales in the contrast of direct 11

15 sales, in which the commodities will be exchanged a few times frequently in the channel of selling. In this circumstance, so a seller in the middle of the String does not have to ship the goods because these have already been shipped by the first seller in the String. Therefore, the seller in the middle of the String performs its obligations towards its buyer rather than by shipping the goods, but by procuring goods, that have been shipped. For the application of the trade terms in this aspect, Incoterms2010 rules include the obligation to procure goods shipped and shipping the goods on board. Chapter III Influences of Incoterms2010 on International Trade As the latest revision of International Rules for the Interpretation of Trade Terms, Incoterms2010 is revised according to the new changes of world economy in the latest 10 years. It has suited the new characters of contemporary international trade, has better served the related parties in the transactions. There is no doubt that it will be widely recognized and applied in both domestic and international trade in a long term, and become the main stream in trade terms. As an essential component in the development of the international sale agreement, we believe that the Incoterms is a useful guide for entities undertaking international commercial transactions, for they make it possible to define the exact extant of obligations of the parties in connection with the delivery. It influences not only an international trade practice but also the obligations of buyer and seller. 12

16 Part I The Positive Effect Section I More Concise and much Easier to Understand. The Incoterms2010 simplifies the trade terms from 4 groups into 2 groups, which makes it easier for the merchants to choose the rules appropriately. Moreover, the Incoterms rules facilitates the group D, which is difficult to be understood in the previous version of Incoterms rules, and make it more clear. In Incoterms2010, Article B5 is about transferring of risks under each term and Article B6 is on the allocation of all costs, which is the same with Incoterms2000. Both of the two rules have regulated the preconditions of specification : The goods are under this contract appropriately, that is, they are clearly separated, or by any other means, for the contract goods shall be limited to specific, which is the previous explanation; Now it has been simplified into the goods have been clearly identified as under this contract which is much simpler to describe. Section II Much Clearer, more Precise and Avoiding Disputes. Incoterms rules have traditionally been used in international sale contracts where goods pass across national boarders. The expansion of united customs and territory, however, has made border formalities among different countries less significant. Consequently, the subtitle of the Incoterms2010 rules formally recognizes that they are available for application to both international and domestic sales contracts. Moreover, in the guidance note of trade term EXW has clearly stipulated that It is suitable for domestic trade. There are 13

17 statements within the terms to the effect that the obligation to comply with import and export formalities only exists where applicable. This makes it easier for the Incoterms2010 to be used in relation to movements of goods within a trading block such as the European Union where the export and import formalities among states within the bloc have been dismantled. In Incoterms2000 Article A6, the trade terms CPT, CIP stipulated that the seller should pay the customs formalities charges (if this is necessary) of the goods transited from his country, which according to the sales contact should be borne by the seller. But in Article A2, there is no involvement in the obligations of the seller on possible customs formalities charges through border. Incoterms2010 has improved this, what s more, in Article A2 it stipulates not only the obligations of the seller on possible customs formalities charges but also an added duty on conducting the customs formalities before delivering the goods through his country. Section III Two New Trade Terms Although most of the previous terms remain, the Incoterms2010 have scrapped four D terms previously used Delivered at Frontier (DAF), Delivered Ex-Ship (DES), Delivered Ex Quay (DEQ) and Delivered Duty Unpaid (DDU). This change has been made to the Incoterms because previously the contracting parties were often choosing the wrong terms for their contracts and these terms could therefore result in confusion rather than clarify the terms of the contract. 14

18 The Incoterms2010 have introduced two new terms Delivery at Place (DAP) and Delivery at Terminal (DAT); both involving delivery at a named place of destination. Delivery at Place is a term to be used in relation to delivery to the buyer when the goods are put at the buyer s disposal and are ready to be unloaded. In the case of Delivery at Terminal, the goods are placed at the disposal of the buyer but they still need to be unloaded from the arriving vehicle. These terms are considered to be more in keeping with the increase in point to point sales and in containerization since the last revision of the Incoterms. The wording relating to insurance has been amended in an attempt to clarify the relevant responsibilities of the parties to the contract. As security concerns have increased in the last ten years, and a more thorough examination of the goods may be expected by customs, the parties to a contract are now required by the Incoterms2010 to provide all information necessary for export and import clearance. The Incoterms also set out to clarify which party is responsible for the terminal handling changes. The wording of the Incoterms2010 has been amended to reflect the String Sales by containing an obligation to procure goods shipped, rather than to ship the goods, in which clearly states the responsibilities of all parts. Section IV The Influence of Legal Sense The Incoterms2010 takes an effect on the rights and obligations of the parties of contract for the international sales goods by taking into the contract, 15

19 which is the unique means. There are two main ways: Firstly, it not only clearly stipulates a certain trade term in the sales contract, and also stipulates that this trade term is according to Incoterms2010. Secondly, clearly stipulates a certain trade term in the sales contract, but not stipulates which version of Incoterms is according to. However, they recognize the binding force of international conventions such as Incoterms2010 to both parties. Once the Incoterms2010 is taken into a certain cargo sales contract, it will bring into effect on this contract. Part II The Negative Influence Section I Practice Difference of the Trade Terms With the publishment and application of the Incoterms2010, the advanced influence becomes more and more obvious. The Incoterms2010 will be applied by most of the areas and European Union, but there is a different understanding of Incoterms2010 by the Middle East and some American countries. To solve this problem, it depends on mutual communication between the buyer and the seller. Some provisions about places and costs should be written in the contracts in advance. The merchants should keep a good business relationship on the basis of mutual benefit and reciprocity. Section II The Inconvenience of Taking into Practice It will not work a lot to make international trades go smoothly under Incoterms2010. Because on one hand, Incoterms2010 is the latest version of 16

20 Incoterms rules; on the other hand, many of the international traders may be nonprofessionals. Moreover, in the Incoterms2010, there must be some confusing places against the previous version. It is necessary, therefore, for the international business operators to learn and study the relating documents carefully, to promote the trade going on smoothly. Chapter IV Some Suggestions on Applying the Incoterms2010 Part I Appropriate Way of Trade Term The choice of Trade terms is a double-edged sword. The chosen trade terms should be suitable for contract object, the modes of transport, while the most important is whether all the parties are pleasure to put more duties on the other parts, such as who will manage the transportation, cover the insurance and so on. When choosing a trade term, therefore, the parties should not only take the economic profits but also their own conditions into account, such as if the shipping space is available and so on. Part II Problem of Risk Transferring in the Practical Operation This amendment has omitted the definition of ship s rail, but there still exists the external risks. So the problem of the point to transfer a risk is still unavoidable. The new version of Incoterms attempts to remain the specific issue to be solved by all the parties. So it is necessary for both the parties to take this issue into consideration when they make sales contracts, and make a regulation on the point of risk (if there is any necessary) on the basis of 17

21 negotiation. Part III Detail of the Place and Port The Incoterms2010 used a lot of terms to describe the destination, like port place point and so on. If the parties can make the place or port more specific, it will be effective. The best one is to designate a point of place (such as the specific place of the warehouse, the specific place of cargo unloaded dock).especially for the terms of CPT, CIP, CFR and CIF, the significance of place is much more important. Since the place of delivery and the place of destination are different, in order to avoid disputes, except for the clearly designated place, it is better to clearly stipulate the place or port of delivery. Part IV Legal Sense of Conventions As international conventions, the Incoterms2010 does not have the restraint and enforcement. Both the parties of the international trade can choose any international conventions by their own will, and make a clear stipulation about the obligations on the goods of delivery between buyer and seller. Seller and buyer can also make an agreement in the contract of different explanation from the conventions. However, this different provision has the first enforcement against any other stipulations. If there are no statements about which convention the provision is according to, the Incoterms2010 will play a role in judgment once the disputes of cargo delivery happen. 18

22 Part V Proper Utilization of the Incoterms The correct use of Incoterms delivery terms not only involves the contractual parties knowledge of the contents of such rules, but also their proper participation in the international sales agreement. Starting from the consideration that the implementation of each specification, within the various methods of delivery of goods, represents costs that may not be neglected, it is very important to know who is the contractual partner, who pays and also, how much he pays, as an omission or lack of specification in this regard may diminish or even cancel the benefits expected by he seller or buyer, on the completion of such transactions. 19

23 Conclusion We can not help noticing the constant concerns for the ICC to establish the bases of uniform rules, which would be based on an orderly development of the International trade, international rules that serve as a benchmark for the business world. Only in this way, may the economic operators conducting international commercial transactions trade with each other in terms of fair and undistorted competition. In this context, we consider that the Incoterms rules, which with the passage of the goods from the seller to the buyer, firstly determine where and when to take place among other things when it comes to the transfer of costs and risks involved in the delivery, secondly affect the external prices which are to be negotiated between the contractual partners. From the analysis above, we can know that the delivery terms clearly define the obligation of the parties and reduce the risk of legal complications depending on the objective pursed by each party of the agreement. In a word, the amendment of Incoterms2010 is based on the new changes in International trade, and the convenient application by the merchants. The difficult distinction of the four group terms has led to changes in classification of trade term in which there are only two groups by the modes of transport. In this way, the merchants will not have to distinguish the complex contents, in reverse, they can choose the trade terms appropriately by the modes of 20

24 transport. It is evident that DES, DEQ are hardly used by the merchants, for some terms in group D are of no significance to exist. The Incoterms2010, therefore, adds two new trade terms----dap and DAT----to replace the DAT, DEQ, DES and DDU in the previous version, which simplified the group D from 5 terms to 3 and facilitated the merchants choices. Having considered that the Incoterms used in the international transactions are also appropriate for the domestic trade, the Incoterms2010 have stipulated to use them both in domestic and international trade. The latest rules have removed the descriptions of ship s rail, as the risks transfer because of its role as a virtual issue. Having considered that the seller does not have the obligations on shipping the goods in a string trades, the Incoterms2010 stipulated procure the goods to simplify the duties of the seller. In order to avoid the disputes on the adding costs of security-related clearances, the Incoterms2010 formulated the duties of inspection and clearance and providing the relating information. The Incoterms2010 makes a lot of changes to meet the requirements of the international trade and facilitate the use of international trade operators. The traders should know very well about the contents of Incoterms2010 as soon as possible, and should try to choose these terms in their process of negotiation in today or future business. Only applying the Incoterms appropriately, can it play a good role as a risk-management tool of cargoes delivery 21

25 Bibliography [1] Lucia Popa Paliu. Development of the International Trade in Terms of Incoterms2010 Rules[J]. Economics and Applied Informatics, 2012(3). [2] International Chamber of Commerce. Incoterms2010, 2011 [3] 张骜.Incoterms2010 新修订的贸易术语浅析 [J]. 中国外资 2012(8) [4] 李涛.INCOTERMS 2010 对我国外贸产业的影响分析 [J]. 未来与发展, 2011(11) [5] 程方. 国际贸易术语解释通则 2010 述评 [D]. 华东政法大学, 2011 [6] 范冬云.2010 年国际贸易术语解释通则与 2000 通则的比较 [M]. 国际商务研究,2011(05) [7] 谢金荣.Incoterms2010 修订背景及主要变化简析 [J]. 国际商报, 2011(11) [8] 张颖. 谈 2010 年版 国际贸易术语解释通则 [J]. 淮海工学院学报,2011(10) [9] 王吉 年国际贸易术语解释通则 应用刍议 基于与 Incoterms2000 的比较[J]. 经济视角, 2011(21) [10] 王维肖, 王丽晖, 荆蕊. Incoterms2010 的变化和使用建议[J]. 现代商业,2011(11) [11] 许寒. 浅析 国际贸易术语解释通则 2010 [J]. 科教文汇 ( 中旬刊 ),2011(05) 22

26 Acknowledgements First I would like to sincerely thank my advisor Xiaoyi Xiong without whose help I cannot complete the thesis on time. Ms Xiong gave me a lot of encouragement and help, and she helped me pass through the confusing period when I was writing the thesis. She is the exact one who help me be more clear to the issue that I want to analyze in the paper and the methods I can use to investigate and research the issue. I will not be able to complete the paper presented in front of everyone without her favorable help. Secondly, I want to thank my classmates. They helped me a lot in the process of my translation to the thesis. I am also very grateful to the teachers. They taught me a lot during the four years college life. Those knowledge also played an important role in the process of translation. Finally, I would like to thank for the supporting of my families. I would not be able to finish my learning career smoothly without their support. I am also very grateful to my friends who gave me selfless help when I was in my difficulties. It is them who make my college life more exciting and enriched. 23