国际贸易术语解释通则的注释
7. Export and Import Customs Clearance ? It is usually desirable that export customs formalities be handled by the seller and import customs formalities be handled by the buyer. However, some trade terms require that the buyer handle export formalities and others require that the seller handle import formalities. In each case the buyer and seller will have to assume risk from export and import restrictions and prohibitions. In some cases foreign exporters may not be able to obtain import licenses in the country of import. This should be researched before accepting final terms.
出口和进口清关 — 出口海关手续有卖方办理，进口海关手续由买方办理是最理想的。然而，某些贸易术语要求买方办理出口手续，另外一些术语要求卖方办理进口手续。在每种情况下，买方和卖方将不得不承担来自进出口限制和禁令的风险。在某些情况下，外国出口商可能无法从进口国取得进口许可证。在接受最终的条件之前，应该对这一点进行研究。
8. Added Wording ? It is possible, and in many cases desirable, that the seller and buyer agree to additional wording to an Incoterm. For example, if the seller agrees to DDP terms, agreeing to pay for customs formalities and import duties, but not for VAT (value Added Taxes) the term “DDP VAT Unpaid” may be used.
附加措辞 — 买卖双方有可能同意在国际贸易术语上附加一些措辞，这在许多情况下是比较理想的。例如，如果卖方同意采用DDP条件，同意支付海关手续费和进口关税，但不支付增值税，就可以使用“DDP增值税未付”条件。
9. Packing ? It is the responsibility of the seller to provide packaging unless the goods shipped are customarily shipped in bulk (usually commodities such as oil or grain). In most situations it is best if the buyer and seller agree in the sales contract on the type and extent of packing required. However, it may not be possible to know beforehand the type or duration of transport. As a result, it is the responsibility of the seller to provide for safe and appropriate packaging, but only to the extent that the buyer has made the circumstances of the transport known to the seller beforehand.
If the seller is responsible for packing goods in an ocean or air freight container it is also his responsibility to pack the container properly to withstand shipment.
10. Inspection ? These are several issues related to inspections: a) the seller is responsible for costs of inspection to make certain the quantity and quality of the shipment is in conformity with the sales contract, b) pre-shipment inspections as required by the export authority are the responsibility of the party responsible for export formalities, c) import inspections as required by the import authority are the responsibility of the party responsible for import formalities, and d) third-party inspections for independent verification of quality and quantity (if required) are generally the responsibility of the buyer. The buyer may require such and inspection and inspection document as a condition of payment.
检验 — 下面是与检验有关的几个问题：（a）卖方负责确定发送货物与销售合同规定的质量和数量一致的检验费用；（b）出口国当局规定的装船前检验由办理出口手续的一方当事人负责；（c）进口国当局规定的进口检验由办理进口手续的一方当事人负责；（d）为独立地确定质量和数量的第三方检验（如果需要的话）通常由买方负责。买方可能要求把此类检验和检验证书作为付款的条件。
11. Passing of Risks and Costs ? The general rule is that risks and costs pass from the seller to the buyer once the seller has delivered the goods to the point and place named in the trade term.
风险和费用的转移 — 通常的规则是，风险和费用自卖方将货物交付到贸易条件指定地点是从卖方转移给买方。
