越南进口EXW与FOB详解：中国到越南报关、增值税、进口商与物流指南

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CIF

Cost, Insurance and Freight. Sea and inland waterway only—no air. Seller pays freight and minimum insurance (typically ICC C) to the named port; buyer clears import and pays duties. Risk transfers when goods are on board the vessel.

CIP

Carriage and Insurance Paid To. All modes (sea, air, multimodal). Seller pays freight and broader insurance (often ICC A) to the agreed place. Higher cover than CIF minimum—preferred for air freight and high-value cargo.

clearance

Customs clearance. Process of presenting goods and documents to customs and obtaining release for import or export. Export clearance (who files it) is the key difference between EXW and FOB.

cut-off

Deadline by which cargo or documents must be received to make a specific sailing or flight. Missing it usually means a day's delay.

DDP

Delivered Duty Paid. Seller pays all costs to the buyer's door, including clearance, duties, and Consumption Tax. True DDP means the recipient pays nothing at delivery.

door-to-door

Service from shipper's door to consignee's door. The forwarder or carrier coordinates all legs, including pickup and delivery.

EXW

Ex Works. Seller makes goods available at their premises; buyer arranges pickup, export clearance, freight, and everything beyond. Risk transfers at the factory gate—the earliest of all Incoterms.

FCA

Free Carrier. Seller delivers to a named place (CY, CFS, or terminal); buyer books main freight and arranges insurance. Hand-off and risk transfer at delivery to the carrier—a clear, verifiable point. Fits containers (FCL/LCL) better than FOB; for air, use FCA or CIP.

FCL

Full Container Load. You book an entire container (e.g. 20GP or 40HC); only your cargo inside.

FOB

Free On Board. Seller delivers to the ship and clears export; buyer arranges freight and import from ship's rail. Risk transfers when goods are on board the vessel. Sea freight only—use FCA for air. For containers, the 'on board' moment is often unclear; FCA (CY/CFS) can be cleaner.

Incoterms

International Commercial Terms. Standard rules (EXW, FOB, CIF, DDP, etc.) defining who pays, who clears customs, and when risk transfers at each stage.

IOR

Importer of Record. The entity legally responsible for the import declaration and for paying duties and taxes in the destination country.

ISPM-15

International Standards for Phytosanitary Measures No. 15. Treatment standard for wood packaging (e.g. pallets) to prevent pests.

last-mile

Final leg of delivery from port, airport, or warehouse to the consignee's address. May include remote-area or residential surcharges.

LCL

Less than Container Load. Your cargo shares a container with others; priced per CBM (plus CFS and handling at both ends).

MIC

Ministry of Internal Affairs and Communications. Japanese regulator for radio equipment; issues TELEC certification. Designated bodies like TELEC conduct evaluation.

pickup

Factory collection. Truck books, loads at origin, and transports cargo to the CFS, CY, or airport. Distance, multi-supplier stops, and cargo readiness affect cost.

port-to-port

Service from origin port to destination port only. You (or your forwarder) arrange pickup and delivery separately.

QCVN

Quy chuẩn kỹ thuật quốc gia. Vietnam's National Technical Regulation, specifying mandatory standards for certain products.

SON

Standards Organisation of Nigeria. Nigeria's regulatory agency responsible for enforcing product standards and issuing SONCAP certificates.

TCVN

Tiêu chuẩn Việt Nam. Vietnam National Standards, voluntary or mandatory standards for product quality and safety.

VNACCS/VCIS

Vietnam Automated Cargo and Port Consolidated System/Vietnam Customs Intelligence System. Vietnam's electronic customs platform for import/export declarations and cargo tracking.

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