Question

求教Incoterms 2010新条款DAP & DAT详解, 提前谢过!

DAT - Delivered at Terminal
DAP - Delivered at Place

1) 请问是否DAT&DAP替代了原有的DDU?
2) 对于DAT&DAP, 收发货人的权利和义务是如何划分的?
2) DAT&DAP的货物, 目的地关税和增值税由谁承担?

再次万分感谢!

Answer 1

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DAT卖方要负责卸货，但不负责进口通关事宜与费用。
DDP卖方要负责进口通关事宜与费用，但不负责卸货。
DAP由买方负责卸货和进口通关事宜与费用。
DAT – Delivered At Terminal)
This is intended to replace DEQ with terms more suitable for container transportation.
The terms provide for delivery when goods are unloaded from the arriving means of transport and are placed at the disposal of the buyer at the named terminal. An example would be where a container has been unloaded from a ship and placed in the container
stack at the port of delivery.
DAP – Delivered At Place
This replaces DES, DAF and DDU and provides for delivery on the arriving means of transport, ready for unloading. An example of likely use would be for delivery by truck to the buyers' premises, or delivered by ship to a named port, not unloaded or import cleared.