Incoterms 2024 en Español: Definición, Tipos y Aplicación

Incoterms 2024 son un conjunto de reglas internacionales que establecen los términos de entrega y transferencia de riesgos en las operaciones de comercio internacional. Estas reglas son actualizadas cada 10 años para reflejar cambios en la legislación y la práctica comercial.

Hay 11 Incoterms 2024, cada uno con un propósito específico. Algunos de los tipos más comunes son CIF (Costo, Flete y Seguro), CPT (Costo y Transporte), CIP (Costo, Flete y Seguro por Aéreo), DAT (Delivered at Terminal) y DAP (Delivered at Place). Cada tipo de Incoterm tiene sus propias reglas y responsabilidades.

La aplicación de Incoterms 2024 es obligatoria en operaciones de comercio internacional, especialmente en las que se involucran países de diferentes jurisdicciones. Los Incoterms 2024 proporcionan una base común para las partes involucradas en un contrato de comercio internacional, reduciendo el riesgo de malentendidos y disputas.

Worth a look: 2024 Canada Post Strike

Los Incoterms 2024 son una serie de reglas internacionales que ayudan a clarificar las responsabilidades y los riesgos en las operaciones de comercio internacional.

Take a look at this: Eventos En El Puerto De Veracruz

Los Incoterms 2024 incluyen 11 términos diferentes, cada uno con su propia definición y responsabilidades específicas. Estos términos son:

Los Incoterms 2024 ayudan a evitar malentendidos y disputas en las operaciones de comercio internacional al clarificar quién es responsable de qué aspectos del proceso de envío. Por ejemplo, el término FCA (Free Carrier) establece que el vendedor es responsable de entregar la mercancía al transportista, mientras que el comprador es responsable de pagar los gastos del transporte.

Incoterms son normas internacionales que ayudan a los comerciantes a entender sus responsabilidades en las operaciones de comercio exterior.

Hay diferentes tipos de Incoterms, que se pueden agrupar en categorías según su funcionalidad. Los Incoterms de transporte polivalentes, por ejemplo, pueden emplear cualquier tipo de transporte o una combinación de medios de transporte.

Entre los Incoterms de transporte polivalentes, encontramos EXW, FCA, CPT, CIP, DAP, DPU y DDP. Cada uno de ellos tiene sus propias características y obligaciones para el vendedor y el comprador.

Aquí te presento una tabla resumen de los Incoterms de transporte polivalentes:

Es importante tener en cuenta que cada Incoterm tiene sus propias características y obligaciones, y que es importante elegir el que mejor se adapte a las necesidades de cada operación de comercio exterior.

There are several types of Incoterms, each with its own set of rules and responsibilities. These types can be broadly categorized into two main groups: Incoterms for transportation by sea and Incoterms for transportation by land or a combination of modes.

Incoterms for transportation by sea include CFR (Cost and Freight), which involves the seller paying for the transportation of the goods to the port of destination, but the risk is transferred to the buyer when the goods are loaded onto the ship. CIF (Cost, Insurance and Freight) is another type, where the seller pays for the transportation and insurance of the goods to the port of destination, and the risk is also transferred to the buyer when the goods are loaded onto the ship.

Incoterms for transportation by land or a combination of modes include EXW (EX Works), where the seller delivers the goods at the factory, and FCA (Free Carrier), where the seller is responsible for the costs and risks of loading the goods onto the transport vehicle at the agreed-upon location in the country of origin. CPT (Carriage Paid To) and CIP (Carriage and Insurance Paid To) are similar, but the seller pays for the transportation and insurance of the goods to the agreed-upon location in the country of destination. DAP (Delivered At Place) and DPU (Delivered at Place Unloaded) involve the seller taking on all the costs and risks of delivering the goods to the agreed-upon location in the country of destination, including unloading. DDP (Delivered Duty Paid) is similar to DAP, but the seller is also responsible for paying the duties and taxes on the goods.

Here's a summary of the main differences between these types of Incoterms:

The Contable de Acuerdo section is an essential part of understanding Incoterms, as it affects how we recognize income and expenses in financial statements. This is crucial for businesses, as it impacts their bottom line.

Incoterms are fundamental for the recognition of income and expenses in financial statements. This is because they mark the pattern for their recognition in the financial information of the entity.

The postulated basic rule in the NIF A-2, "Devengaron Contable", states that income, expenses, or internal transformations should be recognized when they occur, not when they are performed. This means that Incoterms play a vital role in determining when income and expenses are recognized.

The NIF D-1 "Ingresos por Contratos" also emphasizes that income is recognized when the rights to the good in question are transferred. This is where Incoterms come into play, as they specify when the transfer of rights occurs.

Here's a breakdown of the Incoterms that affect the recognition of income and expenses:

As you can see, different Incoterms have varying effects on income and expense recognition. It's essential to understand these differences to ensure accurate financial reporting.

The Carriage Paid To (CPT) Incoterm is a widely used rule in international trade. It's a cost-effective option for sellers who want to transfer the risk to the buyer without assuming too much responsibility.

The CPT Incoterm is defined as "transporte pagado hasta (lugar de destino convenido)" or "transport paid to (named place of destination)". The seller is responsible for all costs, including the main transportation, until the goods arrive at the agreed-upon destination in the buyer's country.

The CPT Incoterm can be used with any mode of transportation, including multimodal transportation. This means that the seller can choose the best transportation method to get the goods to the buyer, without worrying about the costs.

The CPT Incoterm is a good option for sellers who want to minimize their risk, but still want to be involved in the transportation process. However, it's worth noting that the risk is transferred to the buyer when the goods are delivered to the first transport provider in the buyer's country.

Here's a summary of the CPT Incoterm:

As you can see, the CPT Incoterm is a straightforward and cost-effective option for international trade. It's widely used and accepted, making it a good choice for businesses that want to simplify their logistics and reduce costs.

There are several types of Incoterms, and each has its own unique characteristics. The most common ones are grouped into categories.

Incoterms de transporte polivalentes (polivalent transportation Incoterms) can use any type of transportation, including maritime, or a combination of transportation methods. This category includes EXW, FCA, CPT, CIP, DAP, DPU, and DDP.

Here are the Incoterms de transporte polivalentes:

The Incoterm FCA is a widely used term in international trade, and for good reason. It's a clear and concise way to determine the responsibilities of both the seller and the buyer in a transaction.

The FCA Incoterms determine that the seller must deliver the goods to a carrier, such as a transportation company or a logistics provider, at a specific location. This location can be the seller's premises or another agreed-upon location. The seller is responsible for loading the goods onto the carrier's vehicle.

Here's a breakdown of the responsibilities of the seller and the buyer in an FCA transaction:

The FCA Incoterms are a valuable tool for businesses to use in international trade, providing clarity and reducing the risk of misunderstandings. By understanding the responsibilities of both parties, buyers and sellers can work together more effectively and efficiently.

The Incoterm FCA is a widely used term in international trade, but what does it actually mean? In simple terms, it stands for "Free Carrier" and refers to the point at which the seller delivers the goods to the buyer's designated carrier.

The seller's main responsibility under FCA is to deliver the goods to the carrier at a predetermined location, which can be their own facilities or another agreed-upon location. This is usually the point at which the risks of loss or damage are transferred to the buyer.

Here's a breakdown of the seller's obligations under FCA:

It's worth noting that the seller is not responsible for the transportation of the goods beyond the point of delivery to the carrier. The buyer is responsible for arranging and paying for the transportation of the goods from that point onwards.

The FCA Incoterms rule is suitable for a variety of transportation modes, including air, land, and sea, as well as multimodal transportation. It's also a good option when the buyer has good options for controlling the logistics chain and obtaining good transportation prices.

However, the FCA Incoterms rule is not suitable for all situations. For example, if the buyer wants to take ownership of the goods at a specific point, such as on board a ship, the FOB (Free on Board) Incoterms rule may be more suitable.

Free Alongside Ship, or FAS, is a type of Incoterm that's similar to FCA, but with a key difference.

The seller delivers the goods to the agreed-upon loading port, where they're placed alongside the ship. This method is typically used for bulk or voluminous goods, as they're often unloaded at specialized terminals on the dock.

FAS doesn't cover other modes of transportation, such as air or road, only maritime or river transportation.

The seller is responsible for handling export customs procedures and associated costs.

Here's a quick summary of the FAS Incoterm:

The Incoterm DPU (Delivered at Place Unloaded) is a rule that's similar to the FCA, but with a few key differences. It's a multimodal rule, meaning it can be applied to various modes of transportation.

In DPU, the seller delivers the goods to the designated place, which can be a port or a destination location, and includes the cost of unloading the goods. This is a significant change from the previous DAT (Delivered at Terminal) rule, which only covered the delivery to a terminal.

Here are some key facts to keep in mind when using DPU:

Overall, DPU is a useful rule for buyers who want to take control of the unloading process, and for sellers who want to limit their responsibilities to delivery only.

DAT (Delivered at Terminal) significa que el vendedor debe entregar el bien a un terminal designado, donde el comprador deberá recogerlo.

CPT (Carriage Paid To) implica que el vendedor se hace cargo de la entrega y el costo del transporte hasta la ubicación designada, pero el riesgo de pérdida o daño pasa al comprador cuando el bien es entregado a la primera empresa de transporte.

CIP (Carriage and Insurance Paid To) es similar a CPT, pero el vendedor también cubre la prima de seguro para el bien durante el transporte.

DAP (Delivered at Place) significa que el vendedor debe entregar el bien a la ubicación designada, pero el comprador es responsable de cualquier gasto adicional relacionado con la entrega.

DPU (Delivered at Place Unloaded) es similar a DAP, pero el vendedor también se hace cargo de descargar el bien en la ubicación designada.

DDP (Delivered Duty Paid) significa que el vendedor se hace cargo de la entrega, el costo del transporte y los impuestos y aranceles hasta la ubicación designada.

La responsabilidad y el pago son fundamentales en cualquier contrato de compraventa.

El vendedor es responsable de preparar la mercancía según lo establecido en el contrato, embalarla, empaquetarla y marcarla adecuadamente. Esto incluye aportar la documentación pertinente, como la factura y la lista de bultos.

El comprador, por su parte, debe abonar el precio de la mercancía acordado en el contrato de compraventa. Además, debe gestionar y asumir todos los costes de las operaciones que forman parte de la cadena logística posteriores a la recepción de la mercancía.

En cuanto a los costes, los Incoterms establecen que el comprador asume todos los gastos de las operaciones que forman parte de la cadena logística posteriores a la recepción de la mercancía. Esto incluye el transporte desde las instalaciones del vendedor, descarga, otros transportes iniciales y operaciones (almacenaje, consolidación) hasta la terminal, costes en terminal de origen, transporte principal, despacho de importación, costes en terminal de destino, transporte final y descarga.

Aquí hay una lista de los gastos que asume el comprador según los Incoterms:

Es importante tener en cuenta que los Incoterms no regulan la forma de pago por parte del comprador, solo establecen una relación de gastos por transporte.

Principales diferencias entre términos de Incoterms son:

El vendedor paga el flete marítimo hasta el puerto de destino en CFR, mientras que en CPT, el vendedor paga el transporte hasta el lugar de destino.

El comprador se hace cargo del despacho de aduana y costos de importación en CFR, mientras que en CPT, el comprador asume los costos adicionales y el riesgo después de la entrega.

En FCA, el vendedor entrega la mercancía al transportista designado por el comprador en el lugar acordado, mientras que en FOB, el vendedor entrega la mercancía a bordo del buque en el puerto de embarque.

La entrega de la mercancía en DAP se realiza en el lugar de destino, desembarcada y lista para su descarga, mientras que en DDP, el vendedor también paga los costos de importación, incluyendo aranceles e impuestos.

Aquí hay una tabla para resumir las principales diferencias: