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Volledige samenvatting lessen/slides Import&Exportmanagament

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Een volledige samenvatting van Import&Exportmanagement, van de online en on campus lessen en de slides. Heb alles uit deze samenvatting geleerd en had 16/20 :-)

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  • February 20, 2022
  • 50
  • 2021/2022
  • Summary
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Import – en exportmanagement
Samenvatting

Door: Robin Bruggeman




1

,Leerdoelen

• Je analyseert de belangrijkste begrippen en instrumenten in de internationale handel
• Je ontleedt de Incoterms ®, past deze toe en illustreert de rechten en plichten van de partijen
bij een internationale handelsovereenkomst.
• Je vergelijkt en evalueert de internationale betalings- en financieringstechnieken en in het
bijzonder het documentair krediet.
• Je onderscheidt de gangbare documenten in internationale handel.



Inhoudsopgave

1 Incoterms® 2020 .....................................................................................................................................4
1.1 Voorgeschiedenis ...................................................................................................................................4
1.2 Vervoervoorwaarden versus leveringsvoorwaarden ..............................................................................4
1.3 Inleiding tot de incoterms ......................................................................................................................4
1.4 Bespreking van de incoterms 2020 ........................................................................................................4
1.4.1 Ex works (EXW) ..................................................................................................................................4
1.4.2 Free Carrier (FCA) ..............................................................................................................................6
1.4.3 Carriage Paid To (CPT) .......................................................................................................................9
1.4.4 Carriage and Insurance Paid To (CIP) ...............................................................................................10
1.4.5 Delivered at Place (DAP) ..................................................................................................................11
1.4.6 Delivered at Place Unloaded (DPU) .................................................................................................13
1.4.7 Delivered Duty Paid (DDP) ...............................................................................................................14
1.4.8 Free Alongside Ship (FAS .................................................................................................................15
1.4.9 Free on Board (FOB) ........................................................................................................................16
1.4.10 Cost and freight (CFR) ..................................................................................................................18
1.4.11 Cost, insurance and freight (CIF) .................................................................................................19
1.5 Schema .................................................................................................................................................21

2 Betalingstechnieken in het internationale handelsverkeer ....................................................................22
2.1 Inleiding................................................................................................................................................22
2.2 Internationale betalingsmiddelen ........................................................................................................22
2.2.1 Internationale overschrijving ...........................................................................................................22
2.2.2 (Bank)cheque ...................................................................................................................................23
2.2.3 Wisselbrief .......................................................................................................................................25
2.2.4 Het orderbriefje ...............................................................................................................................29
2.2.5 bankaccept.......................................................................................................................................29

3 Internationale betalingen .....................................................................................................................30
3.1 Belangrijkste risico’s .............................................................................................................................30
3.2 Betalingstechnieken .............................................................................................................................30
3.2.1 Voorafbetaling .................................................................................................................................30
3.2.2 Open account...................................................................................................................................30
3.2.3 Documentair incasso .......................................................................................................................31



2

, 3.2.4 Documentair krediet (L/C) ...............................................................................................................33

4 Documenten in de internationale handel ..............................................................................................42
4.1 Inleiding................................................................................................................................................42
4.2 Handelsdocumenten ............................................................................................................................42
4.2.1 Het contract .....................................................................................................................................42
4.2.2 De handelsfactuur............................................................................................................................42
4.3 Financiële documenten ........................................................................................................................43
4.4 Vervoerdocumenten .............................................................................................................................43
4.4.1 Connossement of Bill of Lading (B/L) ...............................................................................................43
4.5 Speciale documenten ...........................................................................................................................44
4.5.1 Gezondheidscertificaat ....................................................................................................................44
4.5.2 Fytosanitaire certificaat ...................................................................................................................44
4.5.3 Fumifgatiecertificaat ........................................................................................................................44
4.5.4 Inspectiecertificaat ..........................................................................................................................45
4.5.5 Analysecertificaat ............................................................................................................................45
4.6 Verzekeringsdocumenten .....................................................................................................................45
4.6.1 Polis..................................................................................................................................................45
4.6.2 Certificaat ........................................................................................................................................45

5 Internationale financieringstechnieken .................................................................................................46
5.1 Inleiding................................................................................................................................................46
5.2 Kaskrediet.............................................................................................................................................46
5.3 Straight Loan – het voorschot op vaste termijn ...................................................................................46
5.4 Discontokrediet ....................................................................................................................................47
5.4.1 Cliëntendisconto / cedentendisconto..............................................................................................47
5.4.2 Leveranciersdisconto .......................................................................................................................47
5.5 Acceptkrediet .......................................................................................................................................48
5.5.1 Acceptkrediet invoer .......................................................................................................................49
5.5.2 Acceptkrediet uitvoer ......................................................................................................................49
5.6 Factoring ..............................................................................................................................................50




3

, 1 Incoterms® 2020
1.1 Voorgeschiedenis
1.2 Vervoervoorwaarden versus leveringsvoorwaarden
1.3 Inleiding tot de incoterms
1.4 Bespreking van de incoterms 2020
• 2 groepen incoterms:
o Groep 1: alle vervoersvormen (incl. zeevaart/binnenvaart) à multimodaal
o Groep 2: Incoterms uitsluitend bij zeevaart en binnenvaart à unimodaal (WATER)
o Groep 1: EXW, FCA, CPT, CIP, DAP, DPU, DDP
o Groep 2: FAS, FOB, FCR, CIF
• Of 4 groepen incoterms
o E-groep: minimale verplichtingen van de verkoper à EXW
o F-groep: hoofdvervoer voor rekening van de koper à FCA, FAS, FOB
o C-groep: hoofdvervoer voor rekening van de verkoper àCPT, CIP, CFR, CIF
o D-groep: tot geleverd op de plaats van bestemming à DAP, DPU, DDP




Levering wil zeggen: à afhankelijk van de gekozen incoterm

1. Goederen ter beschikking stellen van de koper
2. Goederen overdragen ter vervoer
3. Goederen leveren op de plaats van bestemming

1.4.1 Ex works (EXW)

9 E-groep = minimale verplichting van de verkoper

Verkoper voldoet aan leveringsplicht wanneer hij goederen verpakt en afgezonderd op het
afgesproken tijdstip in zijn bedrijfspand (of een andere afgesproken plaats) overdraagt aan de koper

Levering 1 à ze staan bij de verkoper

Altijd plaatsnaam vermelden na incoterm! Plaats v bestemming of plaats v levering

BASF à plaats van levering




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