¿Que son los INCOTERMS?
Los Incoterms (Términos Comerciales Internacionales) son un conjunto de reglas estandarizadas creadas por la Cámara de Comercio Internacional (CCI) para facilitar las transacciones comerciales internacionales. Su propósito principal es definir las responsabilidades, costos y riesgos entre el comprador y el vendedor en cuanto a la entrega de mercancías. Los Incoterms establecen quién se encarga del transporte, seguros, trámites aduaneros y otros aspectos logísticos.
Estos términos se dividen en dos categorías principales según el modo de transporte: los aplicables a cualquier tipo de transporte (como EXW, FCA, CPT, CIP) y los específicos para transporte marítimo o fluvial (como FOB, CFR, CIF). Cada Incoterm tiene una función específica y define hasta dónde llega la responsabilidad del vendedor y desde dónde comienza la del comprador, clarificando aspectos clave para evitar malentendidos en las operaciones internacionales.
La última versión, conocida como Incoterms 2020, incluye 11 términos actualizados que reflejan las necesidades actuales del comercio global. Elegir el Incoterm adecuado es crucial para garantizar una transacción eficiente y minimizar riesgos tanto para compradores como para vendedores, adaptándose a las especificidades del mercado y la operación comercial.
Sin embargo, en el Ecuador, dada las condiciones geográficas, económicas y de características propias del mercado, los más utilizados por los comerciantes e industriales ecuatorianos son el FOB, FCA Y EXW. De los cuales nos encargamos de explicar en los siguientes párrafos:
FOB (Free On Board)
Concepto: El vendedor o fabricante entrega la mercancía a bordo del barco en el puerto de embarque acordado. Desde ese momento, los costos y riesgos se transfieren al comprador o importador del país de destino.
¿Cómo funciona?
- Responsabilidades del vendedor:
- Preparar, embalar y etiquetar la mercancía.
- Transportarla y entregarla en el puerto de origen acordado.
- Cargar la mercancía a bordo del buque designado por el comprador.
- Realizar el despacho de exportación.
- Responsabilidades del comprador:
- Elegir y contratar el transporte marítimo principal.
- Asumir los costos y riesgos una vez que la mercancía está a bordo del barco.
- Pagar el seguro (si se requiere) y los costos de transporte hasta el destino.
- Realizar el despacho de importación y cubrir los costos en el país de destino.
Aplicación: Se utiliza únicamente en transporte marítimo o fluvial. Es muy común para carga a granel o contenedores completos.
FCA (Free Carrier):
Este término significa que el vendedor o fabricante entrega la mercancía al transportista designado por el comprador o importador en el país de destino, en un lugar acordado (puede ser las instalaciones del vendedor, un puerto, aeropuerto, almacén, etc.).
¿Cómo funciona?
- Responsabilidades del vendedor:
- Embalar y preparar la mercancía.
- Entregarla al transportista o a otra persona designada por el comprador en el lugar convenido.
- Si el lugar de entrega es en las instalaciones del vendedor, este es responsable de cargar la mercancía al vehículo del transportista.
- Si el lugar es otro (por ejemplo, un puerto), el vendedor no asume la carga al vehículo, eso será responsabilidad del transportista.
- Responsabilidades del comprador:
- Organizar y pagar el transporte principal desde el punto de entrega hasta el destino final.
- Gestionar el despacho aduanero en el país de importación (y, si se acuerda, también en el de exportación).
- Asumir los riesgos y costos desde el momento en que la mercancía ha sido entregada al transportista.
FCA es muy flexible y se utiliza tanto para transporte terrestre, marítimo, aéreo o multimodal. Es ideal cuando el comprador desea controlar los costos del transporte principal o tiene acuerdos con transportistas específicos.
EXW (Ex Works)
Concepto: El vendedor o fabricante entrega la mercancía en sus propias instalaciones (fábrica, almacén, etc.). El comprador o importador del país de destino asume todos los costos y riesgos desde ese punto.
¿Cómo funciona?
- Responsabilidades del vendedor:
- Poner la mercancía a disposición del comprador en sus instalaciones (sin cargarla).
- Asegurar que esté embalada y lista para ser retirada.
- Responsabilidades del comprador:
- Asumir todos los costos y riesgos desde las instalaciones del vendedor.
- Cargar la mercancía en el transporte y organizar el transporte principal.
- Realizar los trámites y costos del despacho de exportación e importación.
- Cubrir el seguro y el transporte hasta el destino final.
Aplicación: EXW se utiliza en cualquier tipo de transporte (terrestre, marítimo, aéreo o multimodal). Es ideal cuando el comprador quiere total control sobre el transporte y los trámites logísticos.
Si te interesa conocer más sobre estos términos y los servicios disponibles para el empresario ecuatoriano, no dudes en comunicarte con nosotros, para ello te dejamos los siguientes enlaces de nuestros canales digitales:
- https://wa.link/vch1c2
- https://wa.link/tan6ud
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