PTCI_INCOTERM_IMPORTATEUR_OU_EXPORTATEUR _.docx

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IMPORTATEUR OU EXPORTATEUR ?
Monsieur Bérillon de la société SEFARM de Bourges doit expédier par
avion 32 cartons de matériel électronique à destination de Taïwan.
Masse brute totale : 498 kg
Volume total : 3,29 m3
Les frais engagés de Bourges à Taïwan sont les suivants :
Transport aérien de Paris à
Taïpei
1570€
Mise à bord 85€
Dédouanement export 60€
Post-acheminement 66€
Transport de Bourges à Roissy 150€
Emballage du matériel 78€
Assurance 150€
Droits de douane 1250€
Taxe locale 2620€
Manutentions à Taïpei 38€
Travail à faire :
1°) Compléter le tableau ci-dessous répartissant les frais engagés entre
acheteur et vendeur, dans les cas suivants : vente départ usine, vente
FCA, vente CIP, vente DAP.
2°) Sachant que la marchandise a une valeur départ usine non emballée de
10 520 €, déterminer le prix facturé par le vendeur dans les cas
suivants : ventedépart usine, vente FCA, vente CIP, vente DAP.
Frais
engagés
EXW FCA CIP DAP
V A V A V A V A

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PTCI_INCOTERM_IMPORTATEUR_OU_EXPORTATEUR _.docx

1. IMPORTATEUR OU EXPORTATEUR ? Monsieur Bérillon de la société SEFARM de Bourges doit expédier par avion 32 cartons de matériel électronique à destination de Taïwan. Masse brute totale : 498 kg Volume total : 3,29 m3 Les frais engagés de Bourges à Taïwan sont les suivants : Transport aérien de Paris à Taïpei 1570€ Mise à bord 85€ Dédouanement export 60€ Post-acheminement 66€ Transport de Bourges à Roissy 150€ Emballage du matériel 78€ Assurance 150€ Droits de douane 1250€ Taxe locale 2620€ Manutentions à Taïpei 38€ Travail à faire : 1°) Compléter le tableau ci-dessous répartissant les frais engagés entre acheteur et vendeur, dans les cas suivants : vente départ usine, vente FCA, vente CIP, vente DAP. 2°) Sachant que la marchandise a une valeur départ usine non emballée de 10 520 €, déterminer le prix facturé par le vendeur dans les cas suivants : ventedépart usine, vente FCA, vente CIP, vente DAP. Frais engagés EXW FCA CIP DAP V A V A V A V A