Last reviewed: June 2026 · 6 minute read最后审核:2026年6月 · 约6分钟阅读
Incoterms are the three-letter codes on your purchase contract that decide one thing above all: at what point cost and risk move from your supplier to you. Pick the wrong one and you can end up paying for freight twice, or owning the risk for cargo you can't see. Here are the terms that matter for containerized imports.贸易术语是采购合同上的三字母代码,它最核心的作用是:决定成本和风险在哪个节点从供应商转移给您。选错术语可能导致运费付两次,或为看不到的货物承担风险。以下是集装箱进口中真正重要的术语。
The terms you'll actually see实际会遇到的术语
Term术语
Supplier covers供应商承担
Risk passes to you风险转移给您
EXW
Nothing — goods at their factory door无——货在其工厂门口
At the factory在工厂
FCA
Export clearance + delivery to your carrier出口报关+交给您的承运人
When handed to carrier交给承运人时
FOB
Everything until goods are on the vessel货物装上船之前的一切
On board at origin port始发港装船时
CFR / CIF
Ocean freight (CIF adds insurance)海运费(CIF另含保险)
Still on board at origin — not at destination!仍是始发港装船时——不是目的港!
DAP
Transport to your named place运至您指定地点
On arrival, before unloading到达时,卸货前
DDP
Everything incl. Canadian duties一切,包括加拿大关税
Delivered, duty paid完税交付时
Why FOB is the default advice for China imports为什么FOB是中国进口的默认建议
Under FOB your supplier handles the part they're good at — Chinese trucking, export clearance, port handling — and you control the ocean freight, the carrier choice, and every cost after the ship sails. You see one freight invoice, from your own forwarder, in your own currency.FOB条款下,供应商负责他们擅长的部分——中国境内运输、出口报关、港口操作——而您掌控海运、承运人选择和开船后的全部成本。您只看到一张运费账单,来自您自己的货代,用您自己的币种。
The traps常见陷阱
CIF "cheap freight". The seller buys the cheapest ocean slot and recovers margin through destination charges you only discover at the port. The headline price is low; the landed cost isn't.CIF的"便宜运费"。卖方买最便宜的舱位,再通过您到港才发现的目的港费用赚回差价。表面价格低,到岸成本并不低。
EXW from China. You become responsible for Chinese export formalities you can't perform — in practice your forwarder's China agent does it, but quoting and liability get murky. FCA usually achieves what buyers wanted from EXW, cleaner.从中国EXW。您要负责自己无法办理的中国出口手续——实践中由货代的中国代理操作,但报价和责任会变得模糊。FCA通常能更干净地实现EXW想达到的目的。
DDP "convenience". The seller must act as the importer into Canada — but non-resident importation has real compliance requirements, and you may lose the GST input tax credit on tax your seller paid. Many DDP arrangements quietly become your problem at an audit.DDP的"省事"。卖方必须作为进口商进入加拿大——但非居民进口有实实在在的合规要求,且卖方缴纳的GST您可能无法抵扣进项税。许多DDP安排在审计时悄悄变成您的问题。
Risk vs cost confusion. Under CFR/CIF the seller pays the freight but risk passes at the origin port. If the cargo is damaged mid-ocean, it's your insurance claim — under CFR you may have no insurance at all unless you bought it.混淆风险与成本。CFR/CIF下卖方付运费,但风险在始发港就转移。货物在海上受损是您的保险索赔——CFR下如果您没买保险,可能根本没有保障。
One more thing Incoterms don't do: they don't decide who owns the goods or when you pay — that's your sales contract. They only allocate transport cost, risk, and clearance duties.贸易术语不决定的事:货物所有权和付款时间——那是销售合同的内容。它们只分配运输成本、风险和清关义务。
Educational overview based on Incoterms 2020. Review your specific contracts with your advisor, or ask our team how a term plays out on your lane.基于Incoterms 2020的学习参考。请与顾问审阅您的具体合同,或咨询我们的团队某术语在您航线上的实际影响。
FAQ常见问题
Frequently asked questions常见问题
Who pays the duties under DDP into Canada?以DDP条款进口到加拿大,关税由谁支付?▼
Under DDP the seller is responsible for Canadian import clearance, duties, and taxes — which means a foreign supplier must act as a non-resident importer, with real CBSA obligations (Business Number, CARM registration, security). Buyers often discover the catch later: the GST the seller paid may not be recoverable by anyone, and if the seller cut corners, questions can land on you at audit. Treat DDP offers from overseas suppliers with caution.在DDP条款下,卖方负责加拿大的进口清关、关税和税费——这意味着外国供应商必须以非居民进口商的身份行事,并承担实实在在的CBSA义务(商业号码、CARM注册、担保)。买家往往事后才发现其中的问题:卖方缴纳的GST可能谁都无法抵扣收回,而且如果卖方偷工减料,海关稽查时问题可能落到您头上。对海外供应商报出的DDP条件,务必谨慎对待。
Which Incoterm is best for importing from China to Canada?从中国进口到加拿大,用哪个贸易术语(Incoterm)最好?▼
For containerized freight, FOB is the usual recommendation: the supplier handles Chinese trucking, export clearance, and loading, while you control the ocean carrier and every cost after departure. FCA is the cleaner choice when goods hand over somewhere other than the port. The terms to interrogate hardest are CIF (hidden destination charges) and DDP (the seller becomes the importer into Canada).对于整柜货物,通常推荐FOB:供应商负责中国境内拖车、出口报关和装船,而您掌控海运承运人以及离港之后的每一项费用。当交货地点不在港口时,FCA是更清爽的选择。最需要仔细盘问的条款是CIF(隐藏的目的港费用)和DDP(卖方变成向加拿大进口的进口商)。
Does CIF include customs clearance and delivery in Canada?CIF包含加拿大的清关和派送吗?▼
No. CIF ends the seller's cost obligation at the destination port and includes only minimum-level cargo insurance — Canadian customs clearance, duties, GST, terminal charges, and delivery to your door are all yours. And the risk transferred to you back when the goods were loaded at the origin port, not on arrival. CIF quotes look complete; they aren't.不包含。CIF条款下,卖方的费用义务止于目的港,且只包含最低险别的货物保险——加拿大清关、关税、GST、码头费用以及送货上门全部由您承担。而且风险早在货物于起运港装船时就已转移给您,并非到港才转移。CIF报价看上去很全,实际上并不全。
Do Incoterms decide who is the importer of record in Canada?贸易术语(Incoterms)能决定谁是加拿大的登记进口商吗?▼
Not directly — Incoterms allocate transport cost, risk, and clearance responsibility between buyer and seller, but importer of record is a customs matter under Canadian law. In practice only DDP implies the seller imports; under every other common term the buyer is set up as the importer with CBSA. Your sales contract, not the three-letter code, governs ownership and payment too.并不直接决定——贸易术语划分的是买卖双方之间的运输费用、风险和清关责任,而登记进口商(importer of record)是加拿大法律下的海关问题。实践中,只有DDP意味着由卖方进口;在其他所有常见条款下,都是买方以进口商身份在CBSA备案。同样,货物所有权和货款支付也由您的销售合同、而非这三个字母来约定。
Do I need my own cargo insurance when buying FOB?按FOB采购时,我需要自己购买货物运输保险吗?▼
Yes, if you want to be covered — under FOB the risk is yours from loading at the origin port, and nothing in the term obliges anyone to insure the ocean leg. Under CFR the same is true; only CIF makes the seller buy insurance, and typically only at minimum cover. Annual open-cargo policies are usually inexpensive relative to a single total-loss event; a forwarder can typically arrange per-shipment cover if you don't carry a policy.需要——如果您想获得保障的话。FOB条款下,货物在起运港装船后风险即归您,而术语本身并不要求任何一方为海运段投保。CFR同样如此;只有CIF要求卖方购买保险,而且通常只是最低险别。相对于一次全损事故,年度预约货运保单通常并不算贵;如果您没有长期保单,货代一般也能安排单票投保。
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