import and export logistics ingles
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IMPORT AND
EXPORT LOGISTICS
THIRD WEEK
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The Incoterms rules are a set of three-letter trade
terms that reflect uses between companies in
international sales contracts.
Incoterms describes the tasks, costs and risks
involved in the delivery of the goods.
INCOTERMS
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Incorporate Incoterms 2010 the contract of sale.
Choose the appropriate Incoterms rule :For the goods and means of transportKeep in mind if you include additional obligations
Keep in mind the customs of the port or place
Specify the place or port as precisely as possible.
Incoterms are not a complete contract of sale.
How to use
Incoterms 2010 rules
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Two new rules are incorporateDAT(Delivered At Terminal)
DAP (Delivered At Place)
Four rules are removed from the 2000 versionDAF (Delivered At Frontier)
DES (Delivered Ex Ship)DEQ(Delivered Ex Quay).
DDU (Delivered Duty Unpaid)
Changes Incoterms 2010
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According to these new rules, delivery takes placein a designated destination.
They are independent of transport mode.
In DAT, downloaded (as in DEQ). In DAP, readyfor downloading (as in DAF, DES and DDU).
Terminal in DAT, may be at port.
The vehicle can be a vessel arrival. These rules are of Delivery (risks and costs to the
destination).
Changes characteristics
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Maintains the same structure as the Incoterms2000.
Estructure
Terms E
With a single term (EXW), where the seller makes the
goods available to the buyer at the seller's own premises.
Terms FThe seller delivers the goods to a means of transport
used by the purchaser (FAS, FCA and FOB).
TermsC
The seller contracts for main carriage, but without
assuming the risk of loss or damage to the goods oradditional costs due to events occurring after shipment
and dispatch (CFR, CIF, CPT and CIP).
Terms DThe seller has to bear all costs and risks needed to bring
the goods to the destination point (DAT, DAP and DDP).
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Clasification
Rules for any mode or
modes of transport
EXW Ex Works
FCA Free Carrier
CPT Carrier Paid to
CIP Carrier and Insurance
Paid to
DAT Delivered At Terminal
DAP Delivered At Place
DDP Delivered Duty Paid
Rules for sea transport
and waterways
FAS Free Alongside Ship
FOB Free on Board
CFR Cost and Freight
CIF Cost, Insurance and Freight
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Rules for national and international trade.
Guidance Notes (to help interpret the rule).
Electronic communication.
Insurance coverage.
Accreditation and security related information. Expenses for terminal handling
Variants of rules.
Document Delivery
Packaging Carrier
Customs Procedures
Characteristics
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SELLER agrees to make available to the buyer, the goods and the commercial invoice orequivalent electronic message, in your establishment, on the date or within the time limitsand giving notice. It is responsible for loading the goods and dispatching it to the customsfor export.
BUYER agrees to take over as soon merchandise is made available and bears all costsand risks of taking the place of destination, including export in the seller's country, theimport into the country of destination and transport
.
Ex Works (EXW)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER agrees to place the goods cleared for export to the carrier chosen by the buyer atthe place specified, supporting expenses until delivery. If the named place is the seller'spremises, also responsible for loading the goods in the transportation and whether theplace of delivery is another, when you put the goods to the carrier at Seller's conveyancewithout downloading .
BUYER agrees to take over as soon merchandise is made available and bears all costsand risks of taking the place of destination, including import in the country of destinationand transit.
Free Carrier (FCA)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER agrees to place the goods cleared for export to the side of the ship on thequay or barge in the port of shipment, bearing the expenses until delivery.
BUYER agrees to take over as soon merchandise is made available and bears all
costs and risks of taking the place of destination.
Free Alongside Ship (FAS)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER agrees to complete the delivery of the goods when it aboard the vessel at the port
of shipment, bearing all risks of loss or damage to the goods until delivery. You must pay
the costs of verification or packaging, including export customs clearance, not the
international transport.
BUYER agrees to comply with the contract of carriage assuming all costs and risks of loss
or damage to the goods from the time it was delivered on board the ship, also must pay all
taxes, duties and import taxes be assessed.
Free on Board (FOB)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER has to pay the costs and freight necessary to bring the goods to the port of
destination, and deliver the goods, cleared for export customs aboard the vessel at the portof shipment on the date or within the period stipulated.
BUYER assumes all risks of loss or damage to the goods from the time you are on board
the vessel at the port of shipment. Give notice to the seller, when you have the right to
determine the time of shipment of the goods and / or the destination port, if not alert, pay
additional costs.
Cost anf Freight (CFR)
COST
RISK
DOCUMENTS
In
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Seller Buyer
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SELLER has to pay the costs and freight necessary to bring the goods to the port of
destination, getting insurance coverage risks of loss or damage to the goods during the
carriage whose beneficiary is the buyer. Deliver the goods, cleared for export customsaboard the vessel at the port of shipment on the date or within the period stipulated.
BUYER assumes all risks of loss or damage to the goods from the time you are on board
the vessel at the port of embarkation, recalling that in this term the seller is required to a
minimum insurance coverage. Give notice to the seller, when you have the right to
determine the time of shipment of the goods and / or the destination port, if not alert payadditional expenses.
Cost, Insurance and Freight (CIF)
COST
RISK
DOCUMENTS
In
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c
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Seller Buyer
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SELLER agrees to deliver the goods to the carrier cleared for export, paying the freighttransport to the place of destination, supporting expenses until delivery.
BUYER agrees to bear all costs and risks of loss or damage to the goods from the time it
was delivered to the carrier.
Carriage Paid To (CPT)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER has the same obligations as under CPT, but should get insurance for cargo
against risks during transport whose beneficiary is the buyer. It promises to place thegoods cleared for export, pay the freight, supporting expenses until delivery, including:
cargo container, wagon, truck, etc.
BUYER agrees to bear all costs and risks of loss or damage to the goods from the time it
was delivered to the carrier..
Carriage and Insurance Paid to (CIP)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER must be to pay the costs and freight necessary to bring the goods to the Terminal
(includes any place, covered or not, dock, warehouse, container freight station, Terminal
road, rail or air). Unloaded from the means of transport. Deliver the goods, cleared for
export customs, in that terminal on the date or within the period stipulated.
BUYER assumes all risk of loss or damage to the goods from the time they have been
made available in the destination terminal. The import customs clearance at your expense.
Delivery At Terminal (DAT)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER agrees to place the goods cleared for export, supporting the expenditure so farfrom being made available to the buyer at the named place in the country of importation,
transportation on arrival, ready for download. The seller has to bear all costs and risks
involved in bringing the goods thereto.
BUYER has to pay any additional costs and to bear the risks in case of failure to clear the
goods for import in time.
Delivered At Place (DAP)
COST
RISK
DOCUMENTS
Seller Buyer
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SELLER agrees to place the goods cleared for export, supporting the expenditure so farfrom being made available to the buyer at the named place in the country of importation.
The seller to bear all costs and risks involved in bringing the goods thereto, including
import customs clearance.
While EXW minimal obligations for the seller DDP means the maximum.
Delivered Duty Paid (DDP)
COST
RISK
DOCUMENTS
Seller Buyer
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It is the sum of the expensesarising from different activities of
export. These activities vary,
depending on the trading or
quotation to be made, which are
set by international sales term
used (INCOTERMS).
Export costs
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It should be noted that compared to domestic sales,the additional costs related to international salesinclude among others:
Market research, country-specific objective.
Business Travel.
International mail, telephone / fax.
Fees and other costs related to the activity of theforeign representative (if this is the case).
Consultants, customs brokers.
Adaptation / modification; special packaging.
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They originate mainly tokeep running a unit or
export management.
These costs are generatedbut not made any export
and are required to stay in
business.
Fixed export costs
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The variable cost of a product consists of variable productioncost, variable cost added export.
This cost category includes bank charges / financial, specialpackaging, marking, labeling specific internal transport and
insurance to the port, etc.
Consequently always be useful to the company intends toexport, performing accurate analysis to see if your price iscompetitive on a global scale, according to the product cost.
Export Variable Costs
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Customs Treatment
Goods entering or leaving the
customs territory of the
customs of the Republic shall
be submitted to the customs
procedures of the customs
law, with the exception of
goods subject to treaties or
agreements signed by Peru.
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CUSTOMS PROCEDURES
IMPORT
IMPORTS FOR CONSUMPTION
REIMPORT IN THE SAME STATETEMPORARY ADMISSION FOR EXPORT IN THE SAME STATE
EXPORT
FINAL EXPORT
REIMPORT TEMPORTAL FOR EXPORT IN THE SAME STATE
CUSTOMS
IMPROVEMENT
TEMPORARY ADMISSION FOR INWARD
TEMPORARY EXPORT FOR OUTWARD
DRAWBACK
CUSTOMS DUTY REPLACEMENT
DEPOSIT CUSTOMS
TRAFFIC
CUSTOMS TRANSIT
TRANSBOARD
RELOADING
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IMPORT SCHEMES
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Imports for consumption
Customs procedure which
allows the entry of goods
into the customs territory for
consumption, after payment
or guarantee as applicable
and other duties and taxes,
and the payment of interest
and penalties which have.
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Terms
Advance clearance: within fifteen (15) calendar days before the
arrival of the conveyance; expiration of this period, the goods shall be
subject to exceptional clearance, customs dispatcher must request the
correction of the statement.
Urgent Dispatch : within fifteen (15) calendar days before the arrival
of the conveyance to seven (07) calendar days counted from the day
following the end of the download.
Exceptional Dispatch: within thirty (30) calendar days counted fromthe day following the end of the download.
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Re-importation in the same state
Customs procedure which allows
entry into the customs territory of a
final goods exported without
payment of customs duties and othertaxes, provided that they have not
undergone any manufacturing,
processing or repair abroad, losing
the benefits had been granted for
export.
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Terms
The deadline to qualify under the Re-importation in the Same State is twelve (12)
months from the date of completion of the shipment of the goods exported.
The regime can only be processed in the form of exceptional office and must be
requested within (30) calendar days after the date of completion of the download.
In case you have enjoyed a deemed export benefit ultimately the beneficiary
must repay benefits obtained through the issuance and payment of collection
assessment (self-assessment), otherwise must present a guarantee for an amount
equivalent to the amount returned, for a period of thirty (30) calendar dayscalculated from the date appearing on the DUA.
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Temporary admission for re-export in the same
State
Customs procedure which allows entry
into the customs territory of certain
goods, with suspension of payment of
customs duties and other taxes on
consumption and import surcharges
applicable, provided that they are
identifiable and are designed to fulfill a
specific purpose in specific place to be re-
exported within a specified period
without undergoing modification.
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Terms
In case of restricted goods, within eighteen (18) months computed from
the date of release. If the time was less, the extensions will be approved
automatically with one renewal of the guarantee.
For the packaging of export products, you can request an additional
period of up to six (06) months.
Goods temporarily admitted under the Special Scheme Procedure or
International Fairs Exhibition, are eligible for a maximum period of four
(04) months, counted from the date of release of the goods.
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EXPORT SCHEME
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Customs procedure which
allows the output of the
customs territory of national or
nationalized goods for use orconsumption abroad.
The final export is not subject
to any tax.
Final export
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Terms
Temporary storage must convey the information of thegoods received for shipment within two (02) hours fromwhichever is later: receiving all of the goods or thepresentation of the DUA.
The shipment of goods must be made within thirty (30)calendar days from the day after the declarationnumbering.
The regularization of the final export regime, must bemade within thirty (30) calendar days from the dayfollowing the date of the end of check.
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Temporary export for re-importation in the
same state
Customs procedure which allows
the temporary the customs
territory of national or nationalized
goods for the purpose of re-
imported within a specified period,
without having undergone any
change except normal wear from
use.
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The time limit for temporary export is
automatically authorized for twelve (12)
months, counted from the date of completion
of the shipment of the goods. The
aforementioned term can be extended, to
request, in duly justified cases.
Term
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CUSTOMS IMPROVEMENT
SCHEMES
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Temporary admission for inward
Customs procedure which allows entry into
the customs territory of certain foreign
goods with the suspension of payment of
customs duties and other taxes on importsfor consumption, in order to be exported
within a specified period, after having been
subjected to a processing operation.
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Inward operations are those in which
it occurs:
o The transformation of the
goods.
o The production of goods,
including erecting, assembling
and adapting them to other
goods.
o The repair of goods, including
restoring or its conditioning.
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It authorized the filing of the statement andwarranty for a period equal to the periodrequested and restricted goods if the timeallowed by the competent sector, not to exceed amaximum period of twenty-four (24) monthscomputed from the date of release. If the timewas less, the extensions will be approved
automatically, with the only warranty renewalbefore expiry of the time allowed withoutexceeding the maximum period.
Term
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Temporary export for
outward
Customs procedure by which
allows the temporary the
customs territory of national or
nationalized goods for
processing, manufacture or
repair and then re-imported as
compensating products within a
specified.
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The time limit for temporary export is
automatically authorized for twelve (12)
months, counted from the date of completionof the shipment of the goods. The
aforementioned term can be extended, to
request, in duly justified cases.
Term
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Drawback
Customs procedure which allows due
to the export of goods, obtain total or
partial refund of customs duties,which have been levied on imports
for consumption goods in the goods
exported or consumed during
production.
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Inward operations are those in which
it occurs:
o The transformation of the
goods.
o The production of goods,
including erecting, assembling
and adapting them to other
goods.
o The repair of goods, including
restoring or its conditioning.
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It authorized the filing of the statement andwarranty for a period equal to the periodrequested and restricted goods if the timeallowed by the competent sector, not to exceed amaximum period of twenty-four (24) monthscomputed from the date of release. If the timewas less, the extensions will be approved
automatically, with the only warranty renewalbefore expiry of the time allowed withoutexceeding the maximum period.
Term
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Temporary export for
outward
Customs procedure by which
allows the temporary the
customs territory of national or
nationalized goods for
processing, manufacture or
repair and then re-imported as
compensating products within a
specified.
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The time limit for temporary export is
automatically authorized for twelve (12)
months, counted from the date of completionof the shipment of the goods. The
aforementioned term can be extended, to
request, in duly justified cases.
Term
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Drawback
Customs procedure which allows due
to the export of goods, obtain total or
partial refund of customs duties,which have been levied on imports
for consumption goods in the goods
exported or consumed during
production.
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The producer-exporter has a term of five (05)
working days from the day after the date
appearing on the Application for Refund, to
present to the area responsible for the processingof benefit.
The inputs used were imported (numbering dateDUA or DS Import for consumption) within thirty-
six (36) months prior to the date of final export
Terms
l f d f
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Replacement of duty free
goods
Customs procedure which allows
imports for consumption of equivalentgoods, which having been
nationalized, have been used to obtain
the goods previously exported as final,
without payment of customs duties
and other taxes on imports forconsumption .
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The final export declaration or simplified export
declaration must have numbered within one (1)
year from the date of release of the statement.
Input-Output Table (CIP) must be transmitted and
presented to the area that administers the
program, within one hundred eighty (180)calendar days from the date of completion of the
shipment of the goods exported.
Terms
C t h i d
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Customs warehousing procedure
Allows goods arriving in the customs
territory may be stored in a customs
warehouse, for a fixed period and under
the control of the Customs, withoutpayment of customs duties and other
taxes applicable to imports for
consumption, provided that no have been
applied to any customs procedure or are
in a situation of abandonment.
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The customs warehouse regime can be
authorized for a maximum period of twelve
(12) months, computed from the dateappearing on the statement. Within this
deadline, the case of perishable goods, the
period can not exceed the expiration date of
the merchandise.
Term
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SCHEMES TRANSIT
Customs Transit
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Customs Transit
Goods from abroad which are not
intended to be transported under
customs control within the territory toa foreign destination, have suspended
payment of duties and other import
taxes applicable upon submission of
warranty and other formal
requirements.
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The deadline for their departure abroad,
joining CETICOS, can not exceed thirty (30)
calendar days from the granting of release.
The guarantee should be valid for at least sixty
(60) calendar days from the date of the DUA
and numbering must comply with therequirements
Terms
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Transbord
Customs procedure which
allows the transfer of goods,
which are unloaded from the
means of transport used for thearrival on the customs territory
and loaded onto the means of
transport used to leave the
customs territory under customs
control.
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In advance clearance, within fifteen (15) calendar days
before the arrival of the conveyance. After this period,subjected to exceptional office, the respondent mustrequest the correction of the statement.
In exceptional clearance, up to thirty (30) calendar daysafter the date of completion of the download, theexpiry of which may only be subjected to the regime ofimport for consumption.
Transshipment is authorized automatically and isperformed within thirty (30) calendar days from thedate of the numbering of the declaration, the goodsafter this period falls into legal abandonment.
Terms
Reloading
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Reloading
Customs procedure which allows
goods to be found in an arrival
point pending the assignment of
a customs procedure, can bereshipped from the customs
territory to a foreign
destination, provided that they
are in a situation of neglect.
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Within thirty (30) calendar days calculatedfrom the day following the end of thedischarge, when the goods have no
destination.
In the case of undeclared goods found by theowner or consignee post-release, within thirty(30) working days from the date of removal ofthe goods.
Terms
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