Les tarifs et vos contrats : Pourquoi les conditions de livraison sont-elles importantes ?
"Tariffs and Your Contracts” Series: Article 2
Dans un contexte commercial marqué par les droits de douane, les entreprises examinent leurs contrats commerciaux pour évaluer l'exposition à l'augmentation des coûts de production. L'un des aspects d'un contrat d'approvisionnement à ne pas négliger pour déterminer ce type d'exposition est celui des conditions de livraison de la vente du produit. En effet, les conditions de livraison d'un contrat peuvent identifier la partie responsable du paiement des droits de douane.
Incoterms 2020 Delivery Terms
Delivery terms are commonly expressed as Incoterms, which are a set of 11 individual delivery terms with a prescribed set of responsibilities issued by the International Chamber of Commerce, a global business organization. The most favorable delivery term for suppliers under Incoterms 2020 is EXW (Ex Works), in which the supplier makes the goods available at its facility, and the buyer is responsible for transportation, including payment of tariffs. Conversely, the most favorable delivery term for buyers under Incoterms 2020 is DDP (Delivery Duty Paid), in which the supplier is responsible for paying tariffs and transporting the goods to the buyer’s facility.
Contractual Shifts in Delivery Responsibilities
Particular attention should be paid to determine whether other aspects of the delivery section or the remainder of the contract modify the delivery term in a way that shifts responsibility for payment of tariffs when it would otherwise not be that case for that specific Incoterm.
Want to learn more about other contract strategies that may mitigate tariff-related risks? Visit our “Tariffs and Your Contracts” series home page here.
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