Chinese companies commonly use two trade terms, FOB and CIF. However, these terms may not be the most suitable choices for contract parties due to the advancements in logistics. The inadequacy lies in the rules of risk transfer specified in these terms, which state that the seller transfers the risk of loss, contamination, or damage of goods to the buyer once the cargo crosses the ship's rail. As these terms only apply to non-container shipping, they are not applicable to the more prevalent container transportation.
In container transportation, the delivery of goods typically occurs at the container yard, where the carrier takes over supervision. During the transportation of the cargo from the container yard to the ship's rail, the shipper no longer has control over the risk of cargo loss. In cases where goods are transported by air or road, where no ship's rail is involved, the boundary of risk transfer becomes uncertain if FOB or CIF terms are still applied. Consequently, this poses disadvantages for both the seller and the buyer.
Fortunately, there are two other trade terms, FCA and CIP, which are more suitable for international trade. The content stipulated in these terms is similar to FOB and CIF, with the key difference being that the risk transfer begins when the goods are delivered to the carrier. This rule allows FCA and CIP terms to be applicable to all modes of transportation, including shipping.
逃避海关关税的法律责任。根据《中华人民共和国刑法》相关规定，纳税人采取欺骗、隐瞒手段逃避缴纳税款将受到刑事处罚，包括有期徒刑、拘役和罚金，具体视逃避税款的数额大小而定。扣缴义务人若采取同样的手段不缴或少缴已扣、已收税款也将受到相应处罚。对于多次违法行
沙丁鱼产品命名争端，涉及欧共体规章是否违反技术性贸易壁垒协议。主要是关于沙丁鱼类新产品描述和命名的争议。申诉方认为欧共体规定只有北大西洋东部的沙丁鱼能以“沙丁鱼”命名销售，违反了技术性贸易壁垒协议相关规定。而欧共体及专家组则认为该规章是技术规章，并规
DDU未完税交货术语在进出口贸易中的具体应用，详细阐述了卖方和买方的义务和责任，包括货物的提供、许可证和手续、运输合同和保险合同、交货、风险转移以及费用划分等各个方面。卖方需提供符合合同规定的货物，承担风险和费用取得出口许可证等文件，买方则需支付价款
国际贸易中的多种结算方式，包括信用证结算、汇付和托收结算、银行保证函以及多种结算方式的结合使用。文章介绍了每种结算方式的特点和使用场景，并指出在一笔交易中可以根据需要选择一种或多种结算方式结合使用。
