Incoterms – International Commerce Terms

Comercio InternacionalLos Incoterms son un conjunto de reglas internacionales desarrollado, mantenido y promovido por la Comisión de Derecho y Práctica Mercantil de la Cámara de Comercio Internacional que determinan el alcance de las cláusulas comerciales incluidas en el contrato de compraventa internacional.

Los Incoterms también se denominan cláusulas de precio, pues cada término permite determinar los elementos que lo componen. La selección del Incoterm influye sobre el costo del contrato.

El propósito de los Incoterms es el de facilitar un grupo de reglas internacionales para la interpretación de los términos más usados en el Comercio internacional.

Las reglas que reciben el nombre de Incoterms fueron publicadas por primera vez en el año 1936 por la Cámara de Comercio Internacional y, habiendo sido modificadas desde entonces, su última versión es la de los Incoterms 2000.

Los Incoterms determinan:

  • El alcance del precio.
  • En qué momento y dónde se produce la transferencia de riesgos sobre la mercadería del vendedor hacia el comprador.
  • El lugar de entrega de la mercadería.
  • Quién contrata y paga el transporte.
  • Quién contrata y paga el seguro.
  • Qué documentos tramita cada parte y su costo.

No obstante, los Inconterms no agotan todos los términos contractuales que requiere un contrato de compraventa.

HTC Desire

HTC Desire
HTC Desire

HTC ha lanzado en el Mobile World Congress este smartphone con Android 2.1, el más avanzado tecnológicamente de cuantos ha presentado.

El HTC Desire cuenta con una pantalla AMOLED WVGA de 3,7 pulgadas para potenciar y maximizar los contenidos, ya sean imágenes y vídeos, navegar por la web o ver las actualizaciones de amigos. Incorpora el procesador Snapdragon de 1 gigahercio, está equipado con Adobe Flash 10.1, e incluye un puntero óptico.

El HTC Desire llegará a los principales mercados Europeos y Asiáticos a comienzos de este segundo trimestre.

Otras novedades presentadas por HTC en el MWC son el terminal sobre Windows HD Mini y un modelo para iniciarse en el mundo de los smartphones, más sencillo, denominado HTC Smart, que emplea la platadorma BREW.

Todos los nuevos teléfonos de HTC resultan muy intuitivos y sencillos de utilizar para los usuarios gracias a la interfaz HTC Sense, desarrollada por la marca.

*Para más información: www.htc.com

Nueva Canon EOS 550D

Canon EOS 550DCanon ha presentado una nueva incorporación a su reconocida y creciente gama de cámaras réflex digitales EOS: la EOS 550D.

La EOS 550D redefine los límites de la gama de las cámaras réflex digitales de Canon dirigidas al gran público, incorporando tecnologías, características y funciones habituales en las cámaras réflex digitales semiprofesionales, en un cuerpo compacto y ligero, algo que valoran mucho los consumidores. Gracias al nuevo sensor CMOS APS-C de 18 Megapíxeles, combinado con el procesador de imágenes DIGIC 4 avanzado de Canon y con su capacidad de grabación de vídeos en alta definición real Full HD, los entusiastas de la fotografía podrán ahora explorar nuevos niveles de creatividad.

El procesador de imagen DIGIC 4 avanzado de Canon, unido al sensor de 18 Megapíxeles, permite fotografiar con sensibilidades de 100 a 6.400 ISO (ampliable hasta 12.800), mientras que la tecnología de reducción del ruido en la cámara amplía las prestaciones en condiciones de poca luz. El sistema de procesamiento de la imagen a 14 bits también produce una gradación tonal más suave y colores de aspecto natural tanto para disfrutar de ampliaciones impresas como de reproducciones de las imágenes en una pantalla de gran calidad.

Documentary Credits (Letters of Credit)

DineroThe documentary credit (letter of credit, documentary letter of credit, or commercial letter of credit) is an arrangement whereby the applicant (the importer) requests and instructs the issuing bank (the importer’s bank) or the issuing bank acting on its own behalf, pays the beneficiary (the exporter) or accepts and pays the draft (bill of exchange) drawn by the beneficiary, or authorizes the advising bank or the nominated bank to pay the beneficiary or to accept and pay the draft drawn by the beneficiary, or authorizes the advising bank or the nominated bank to negotiate, against stipulated document(s), provided that the terms and conditions of the documentary credit are fully complied with.

For purpose of maintaining uniformity in the text, the words “letter of credit“, “credit” and “L/C” are used on this website to refer to the documentary credit.

A letter of credit (L/C) can be irrevocable or revocable. The L/C usually indicates whether it is an irrevocable or revocable letter of credit. In the absence of such indication, the L/C is deemed to be irrevocable.

Irrevocable Letter of Credit

An irrevocable letter of credit cannot be amended or cancelled without the consent of the issuing bank, the confirming bank, if any, and the beneficiary. The payment is guaranteed by the bank if the credit terms and conditions are fully met by the beneficiary. The words irrevocable documentary credit or irrevocable credit may be indicated in the L/C.

In some cases, an irrevocable L/C received by the beneficiary may become invalid without the amendment or cancellation of such L/C, for example, when the trade between importing and exporting countries is suspended such as in a trade sanction, or when the issuing bank has ceased operation.

There have been cases of an irrevocable L/C being amended without the consent of the beneficiary in the OEM arrangements. The beneficiaries affected were export-manufacturers from a developing country. The importers were able to convince and instruct the issuing bank to amend the latest date for shipment in the L/C, changing to a date earlier than the agreed upon date, at which time the beneficiary would not be able to ship the OEM products. The importers used sneaky tactics that aimed to cause the beneficiaries to default in the delivery. The intention of the importers was to cancel the orders from the existing OEM suppliers and buy from other suppliers in another developing country where the prices had become lower

In the event of an amendment like the above-mentioned case, the beneficiary must give notification of rejection of amendment to the bank that advised the amendment at once.

The irrevocable letter of credit received from an advising bank may be indicated as “irrevocable and without recourse documentary credit”. The words without recoursemean that the advising bank will not be able to recover the money paid to the beneficiary in case the issuing bank does not pay the advising bank.

Revocable Letter of Credit

revocable letter of credit can be amended or cancelled by the issuing bank at any time without the consent of the beneficiary, often at the request and on the instructions of the applicant. There is no security of payment in a revocable letter of credit (L/C). The words this credit is subject to cancellation without notice, revocable documentary credit or revocable credit usually are indicated in the L/C.

The revocable L/C was not uncommon in the 1970’s and earlier when dealing with less developed countries. It is rarely seen these days in international trade.

Confirmed Irrevocable Letter of Credit

An irrevocable letter of credit (L/C) opened by an issuing bank whose authenticity has been confirmed by the advising bank and where the advising bank has added its confirmation to the credit is known as confirmed irrevocable letter of credit. The words we confirm the credit and hereby undertake … or we add our confirmation to this credit and hereby undertake … normally are included in the L/C.

An exporter whose method of payment is a confirmed irrevocable L/C is assured of payment even if the importer or the issuing bank defaults. The confirmed irrevocable L/C is particularly important from buyers in a country which is economically or politically unstable.

In a confirmed letter of credit, the exporter or the importer pays an extra charge called the confirmation fee, which may vary from bank to bank within a country. The fee usually is added to the exporter’s account. The exporter may indicate in the sales contract that the confirmation fee and other charges outside the seller’s country are on the buyer’s account.

Unconfirmed Irrevocable Letter of Credit

An irrevocable letter of credit (L/C) opened by an issuing bank in which the advising bank does not add its confirmation to the credit is known as an unconfirmed irrevocable letter of credit. The promise to pay comes from the issuing bank only, unlike in a confirmed irrevocable L/C where both the issuing bank and the advising bank promise to pay the beneficiary.

Restricted Negotiable Letter of Credit

In a restricted negotiable letter of credit, the authorization from the issuing bank to pay the beneficiary is restricted to a specific nominated bank.

Freely Negotiable Letter of Credit

In a freely negotiable letter of credit, the authorization from the issuing bank to pay the beneficiary is not restricted to a specific bank, any bank can be a nominated bank as long as the bank is willing to pay, to accept draft(s), to incur a deferred payment undertaking, or to negotiate the L/C. The words this credit is not restricted to any bank for negotiation or this credit may be negotiated at any bank, or similar words, may be indicated on the L/C.

When a letter of credit (L/C) is specifically designated revolving letter of credit, the amount involved when utilized is reinstated, that is, the amount becomes available again without issuing another L/C and usually under the same terms and conditions.

The revolving L/C may be used in shipments of a wide range of goods to a buyer within a period of time (several months to one year usually).

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