每一种贸易术语对贸易双方的义务都有其意义，区分CFR、CIF、FOB的贸易方式对于贸易的成交起到至关重要作用。 FOB（Free On Board），也称“离岸价” ，习惯称为装运港船上交货，将货物装上买方指定的船，并通知买方，货物装船后，其后产生的风险由买方承担。 FOB条件下,卖方承担国内运输到码头费用，并办理出口报关手续，在实际的操作过程中，以海运为例，还需要承担海运费里产生的人民币费用，例如：海运费里的 THC (集装箱码头装卸作业费)， DOC （文件 …

Dec 31, 2022 · The primary difference between using cost and freight (CFR) and free on board (FOB) shipping lies in who must pay for various shipping or freight costs—the buyer or the seller.

Jul 18, 2024 · The main difference between CFR and FOB lies in who is in charge of organizing and paying for ocean freight. Under both scenarios, the buyer will still be responsible for import customs clearance and logistics at the port of entry, as well as arranging for final delivery.

Jun 17, 2024 · Free on Board (FOB) is a shipment term that defines the point in the supply chain when a buyer or seller becomes liable for the goods transported. Purchase orders between buyers and sellers...

By using FOB the seller must clear the goods for export and delivers when the goods pass the ship’s rail at the agreed port. This term is only used for water transportation either sea or inland water. If both parties do not agree to have goods delivered on board, then FCA is …

Dec 17, 2016 · Cost and Freight (CFR), Cost, Insurance and Freight (CIF) and Free on Board (FOB) are three of the terms included in the International Chamber of Commerce’s International Commerce Terms (Incoterms).

Feb 12, 2025 · Under CFR, sellers record revenue at the point of loading, while under FOB, revenue is recognized once the buyer assumes risk. This distinction is crucial for accurate financial reporting and compliance with IFRS 15.

Apr 6, 2022 · FOB, CFR, CIF trade terms (for Sea shipping): FOB price = purchase cost price + domestic expenses + net profit. CFR price = purchase cost price + domestic cost + foreign freight + net profit. CIF price = purchase cost price + domestic cost + foreign freight + foreign insurance premium + net profit. Domestic fees are: 1. processing costs; 2 ...

Aug 13, 2024 · FOB: The buyer is responsible for chartering a ship, booking a space, paying freight and arranging insurance, and the seller must bear all costs before the goods are loaded on the ship. FAS: The buyer bears all costs and risks from the …

Mar 3, 2020 · FOB means that the seller ships the goods to the nearest port and the seller is responsible for everything after that. The Seller will drop this off at the port of shipment and the Buyer will either pick it up themselves or more commonly work with a …