{"id":3030,"date":"2021-12-09T10:30:49","date_gmt":"2021-12-09T09:30:49","guid":{"rendered":"https:\/\/www.facture.net\/blog\/?p=3030"},"modified":"2025-08-21T09:43:35","modified_gmt":"2025-08-21T07:43:35","slug":"guide-des-incoterms","status":"publish","type":"post","link":"https:\/\/www.facture.net\/blog\/guide-des-incoterms\/","title":{"rendered":"Comprendre les Incoterms&nbsp;: le guide"},"content":{"rendered":"<p>Qu\u2019est-ce que les Incoterms et comment \u00e7a fonctionne&nbsp;?<\/p>\n<p>Si votre activit\u00e9 implique du<strong> transport de marchandises, <\/strong>il est essentiel de comprendre comment fonctionnent les Incoterms.<\/p>\n<p>Il s\u2019agit de la contraction des termes anglais <strong>\u201c International commercial terms\u201d<\/strong> ou \u201ctermes du commerce international\u201d en version fran\u00e7aise.<\/p>\n<p>Les Incoterms d\u00e9finissent les droits et les devoirs des acheteurs et des vendeurs qui participent \u00e0 des<a href=\"https:\/\/www.facture.net\/blog\/developper-activite-international\/\"> <strong>\u00e9changes internationaux.<\/strong><\/a><\/p>\n<p>Voici<strong> le guide pour comprendre les Incoterms<\/strong><strong>.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2>Qu\u2019est ce que les Incoterm\u00a0?<\/h2>\n<p>Les Incoterms repr\u00e9sentent les<strong> termes du commerce international <\/strong>et sont aussi valables au niveau national. Ils sont red\u00e9finis tous les 10 ans.<\/p>\n<p>La derni\u00e8re version datant de 2010, des changements significatifs ont \u00e9t\u00e9 mis en place en 2020.<\/p>\n<p>Les Incoterms permettent de mettre en place une r<strong>\u00e9glementation sur les risques et frais encourus <\/strong>par les acheteurs et les vendeurs dans le<strong> cadre du commerce et d\u2019\u00e9changes internationaux. <\/strong><\/p>\n<p>C\u2019est la <strong>chambre de commerce internationale (ICC) <\/strong>qui d\u00e9finit les Incoterms et les r\u00e9vise toutes les d\u00e9cennies.<\/p>\n<p>Les <strong>conditions de <a href=\"https:\/\/www.facture.net\/blog\/comment-creer-bon-de-livraison\/\">livraison des marchandises<\/a> <\/strong>sont d\u00e9finies par ces r\u00e8gles d\u2019usage.<\/p>\n<p>Les Incoterms couvrent donc les <strong>aspects contractuels des \u00e9changes commerciaux <\/strong>comme la livraison, le transport et l\u2019assurance ou encore les documents que vous devez fournir dans le cadre d\u2019une<strong> vente \u00e0 l\u2019international. <\/strong><\/p>\n<blockquote><p><strong>\u00c0 lire aussi&nbsp;:<\/strong><a href=\"https:\/\/www.facture.net\/blog\/facturer-a-l-etranger\/\"> Comment facturer un client \u00e0 l\u2019\u00e9tranger&nbsp;?<\/a><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h2>Quels sont les diff\u00e9rents Incoterms&nbsp;?<\/h2>\n<p>Pour <strong>comprendre les Incoterms<\/strong>, vous devez avant tout les conna\u00eetre les <strong>7 Incoterms<\/strong><strong> multimodaux <\/strong>qui peuvent s\u2019appliquer \u00e0 tous les modes de transport.<\/p>\n<p>Ces r\u00e8gles peuvent aussi s\u2019appliquer dans le cas d\u2019un contrat impliquant plusieurs modes de transport.<\/p>\n<h3>1. EXW &#8211; sortie d\u2019usine<\/h3>\n<p>Il s\u2019agit de la r\u00e8gle qui impose le moins d\u2019obligation au vendeur puisque celui-ci doit seulement mettre \u00e0 disposition de l\u2019acheteur les marchandises emball\u00e9es dans les locaux de l\u2019entreprise.<\/p>\n<p>Ainsi, l\u2019acheteur supporte tous les frais et tous les risques en rapport avec <strong>l\u2019acheminement des marchandises<\/strong> jusqu\u2019\u00e0 leur lieu de destination.<\/p>\n<p>Le vendeur n\u2019a pas \u00e0 effectuer de <strong>formalit\u00e9s douani\u00e8res \u00e0 l\u2019export <\/strong>puisqu\u2019elles sont \u00e0 la charge de l\u2019acheteur.<\/p>\n<h3>2. FCA &#8211; franco transporteur<\/h3>\n<p>Cet Incoterm impose au vendeur l\u2019obligation de remettre la marchandise emball\u00e9e pour l\u2019export directement \u00e0 l\u2019acheteur dans les locaux de l\u2019entreprise ou au premier transporteur.<\/p>\n<p>Le vendeur peut donc \u00eatre charg\u00e9 d\u2019acheminer la marchandise jusqu\u2019\u00e0 un autre lieu. Il est donc <strong>responsable du transport<\/strong> mais pas du d\u00e9chargement.<\/p>\n<p>L\u2019acheteur prend donc une partie du transport en charge tout en \u00e9tant dispens\u00e9 des <strong>formalit\u00e9s dans le pays d\u2019exportation. <\/strong><\/p>\n<h3>3. CPT &#8211; port pay\u00e9 jusqu\u2019\u00e0\u2026<\/h3>\n<p>Cette r\u00e8gle impose au vendeur de transporter \u00e0 ses frais la marchandise jusqu\u2019au lieu de destination sans en supporter la responsabilit\u00e9.<\/p>\n<p>L\u2019acheteur prend en charge <strong>l\u2019<a href=\"https:\/\/www.facture.net\/blog\/obligations-assurances-entreprises\/\">assurance<\/a><\/strong>. Le <strong>transfert des risques<\/strong> s\u2019effectue quand les marchandises sont remises au premier transporteur.<\/p>\n<p>Le vendeur supporte les co\u00fbts de transport jusqu\u2019au lieu de d\u00e9chargement.<\/p>\n<h3>4. CIP &#8211; Port pay\u00e9 assurance comprise jusqu\u2019\u00e0\u2026<\/h3>\n<p>C\u2019est une r\u00e8gle souvent utilis\u00e9e pour le<strong> transport conteneuris\u00e9<\/strong> car il permet de g\u00e9rer et ma\u00eetriser le transport de marchandise jusqu\u2019au premier transporteur.<\/p>\n<p>Il s\u2019agit du m\u00eame incoterm que le CPT sauf que le vendeur prend \u00e9galement <strong>en charge l\u2019assurance<\/strong>. Cet Incoterm s\u2019utilise aussi pour tous les <strong>modes de transport.<\/strong><\/p>\n<h3>5. DAP &#8211; rendu au lieu de destination<\/h3>\n<p>Le transport de marchandise est \u00e0 la charge du vendeur jusqu\u2019au pays de destination et au lieu de livraison.<\/p>\n<p>Le vendeur assume donc les risques jusqu\u2019\u00e0<strong> la prise en charge de la marchandise <\/strong>par l\u2019acheteur.<\/p>\n<p>Les<strong> formalit\u00e9s douani\u00e8res<\/strong> et tous les frais li\u00e9s \u00e0 l\u2019exportation sont pris en charge par l\u2019acheteur.<\/p>\n<h3>6. DPU &#8211; rendu au lieu destination d\u00e9charg\u00e9<\/h3>\n<p>Il s\u2019agit du seul incoterm qui oblige le vendeur \u00e0 <strong>d\u00e9charger la marchandise<\/strong> sur le lieu de destination.<\/p>\n<p>La marchandise est consid\u00e9r\u00e9e comme livr\u00e9e une fois qu\u2019elle est d\u00e9charg\u00e9e du mode de transport utilis\u00e9 et remise \u00e0 l\u2019acheteur.<\/p>\n<p>C\u2019est donc au vendeur d\u2019assumer tous les <strong>risques et frais li\u00e9s au transport<\/strong> de sa sortie d\u2019usine au lieu de livraison.<\/p>\n<h3>7. DDP &#8211; rendu droits acquitt\u00e9s<\/h3>\n<p><strong>L\u2019incoterm DDP<\/strong> diff\u00e8re du DPU sur le<strong> r\u00e8glement des frais douaniers et fiscaux.<\/strong><\/p>\n<p>Cette r\u00e8gle incoterm oblige le vendeur \u00e0 assumer l\u2019int\u00e9gralit\u00e9 des risques et des frais en incluant le d\u00e9douanement jusqu\u2019au lieu de<strong> livraison de la marchandise. <\/strong><\/p>\n<p>L\u2019acheteur prend en charge les frais d\u2019assurance et de d\u00e9chargement sur le lieu d\u2019arriv\u00e9e.<\/p>\n<figure id=\"attachment_3033\" aria-describedby=\"caption-attachment-3033\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-3033\" src=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1.jpg\" alt=\"Comprendre les Incoterms guide\" width=\"700\" height=\"498\" srcset=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1.jpg 700w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1-300x213.jpg 300w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1-60x43.jpg 60w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1-370x263.jpg 370w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1-270x192.jpg 270w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-2-1-570x406.jpg 570w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-3033\" class=\"wp-caption-text\">Source&nbsp;: https:\/\/www.douane.gouv.fr<\/figcaption><\/figure>\n<h2>Les Incoterms maritimes<\/h2>\n<p>Il existe <strong>4 Incoterms<\/strong> qui concernent uniquement les<strong> transports par voie maritime<\/strong>.<\/p>\n<p>Ils sont applicables lorsque le vendeur charge la marchandise \u00e0 bord ou \u00e0 proximit\u00e9 d\u2019un navire, dans un port fluvial ou maritime.<\/p>\n<h3>1. FAS &#8211; franco le long du navire<\/h3>\n<p><strong>Cet Incoterm<\/strong> oblige l\u2019acheteur \u00e0 prendre en charge les frais et les risques une fois que la marchandise est plac\u00e9e le long du navire pr\u00eate au chargement.<\/p>\n<h3>2. FOB &#8211; franco \u00e0 bord du navire<\/h3>\n<p>Les frais et risques sont transf\u00e9r\u00e9s \u00e0 l\u2019acheteur d\u00e8s que la marchandise est charg\u00e9e \u00e0 bord du navire.<\/p>\n<p>C\u2019est donc le vendeur qui doit effectuer le <strong>chargement \u00e0 bord du bateau <\/strong>sur le port d\u2019embarquement.<\/p>\n<h3>3. CFR &#8211; co\u00fbt et fret<\/h3>\n<p><strong>L\u2019Incoterm CFR<\/strong> signifie que le vendeur supporte les co\u00fbts li\u00e9s au <strong>transport de marchandise <\/strong>en incluant le chargement \u00e0 bord du navire jusqu\u2019\u00e0 l\u2019arriv\u00e9e au port de destination.<\/p>\n<p>Les risques et frais sont ensuite transf\u00e9r\u00e9s \u00e0 l\u2019acheteur avec d\u00e9chargement compris.<\/p>\n<h3>4. CIF &#8211; co\u00fbt, assurance et fret<\/h3>\n<p>Le CIF se distingue du CFR par la <strong>prise en charge de l\u2019assurance<\/strong> en plus du fret. Le vendeur est donc charg\u00e9 des co\u00fbts et du transport de marchandise jusqu\u2019au port de destination.<\/p>\n<p>L\u2019acheteur se charge du d\u00e9barquement et de toutes les<strong> formalit\u00e9s de douane en rapport avec l\u2019importation de biens.<\/strong><\/p>\n<figure id=\"attachment_3032\" aria-describedby=\"caption-attachment-3032\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-3032\" src=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1.jpg\" alt=\"Comprendre les Incoterms guide\" width=\"700\" height=\"488\" srcset=\"https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1.jpg 700w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1-300x209.jpg 300w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1-60x42.jpg 60w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1-370x258.jpg 370w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1-270x188.jpg 270w, https:\/\/www.facture.net\/blog\/wp-content\/uploads\/sites\/3\/2021\/10\/douane-1-1-570x397.jpg 570w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-3032\" class=\"wp-caption-text\">Source&nbsp;: https:\/\/www.douane.gouv.fr\/<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<h2>Incoterms&nbsp;: ce qui change en 2021<\/h2>\n<p>Il y a 3 grands changements \u00e0 prendre en compte dans la <strong>r\u00e9glementation li\u00e9e aux transports de marchandises&nbsp;:<\/strong><\/p>\n<ul>\n<li>Une nouvelle option de la r\u00e8gle CFA qui permet au vendeur d\u2019avoir acc\u00e8s au document de transport qui <strong>atteste du chargement \u00e0 bord du navire.<br \/>\n<\/strong> Ce changement permet de se conformer \u00e0 la l\u00e9gislation mise en place par certains exportateurs qui ne prennent en compte que les documents de transport classiques.<\/li>\n<li>La r\u00e8gle <strong>Incoterms CIP<\/strong> exige \u00e0 pr\u00e9sent une obligation de couverture \u201ctous risques\u201d.<\/li>\n<li>Le DAT (rendu au terminal) n\u2019existe plus et est remplac\u00e9 par <strong>l\u2019incoterms DPU<\/strong> qui exige que le vendeur soit aussi responsable du d\u00e9chargement de marchandise.<\/li>\n<\/ul>\n<p>Chaque Incoterms applique ses propres <strong>r\u00e8gles relatives \u00e0 l\u2019acheminement, au d\u00e9chargement et \u00e0 l&#8217;assurance<\/strong>.<\/p>\n<p>Les r\u00e8gles li\u00e9es aux <strong>\u00e9changes internationaux et nationaux<\/strong> sont r\u00e9guli\u00e8rement mises \u00e0 jour, pensez \u00e0 v\u00e9rifier vos informations aupr\u00e8s des services de douanes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce que les Incoterms et comment \u00e7a fonctionne&nbsp;? Si votre activit\u00e9 implique du transport de marchandises, il est essentiel de comprendre comment fonctionnent les Incoterms. Il s\u2019agit de la contraction des termes anglais \u201c International commercial terms\u201d ou \u201ctermes du commerce international\u201d en version fran\u00e7aise. Les Incoterms d\u00e9finissent les droits et les devoirs des acheteurs [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3073,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-3030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comprendre les Incoterms&nbsp;: le guide<\/title>\n<meta name=\"description\" content=\"Qu\u2019est-ce que les Incoterms et comment \u00e7a fonctionne ? 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