Frambo� Ke�ja �byrg� Mega Hj�lpa Stj�rna Frambo� Ke�ja H�tta �

Lestur Ey�a Efni blog hluturKalla �inn Mi�lari: Hafa �� Innkaup Frambo� H�tta � �byrg� Enn? vi� var�lfur kynna til ��kve�inn greinir � ensku �hugaver�ur hugtak Frambo� Ke�ja �byrg�.

Fl��iland, the ver�ld’ fremstur �byrg� mi�lari og h�tta � r��gefandi, vilja vera tilbo� the vara. According to tilFl��iland’ website:

“eins og vi�skipti � n�stum allur i�na�ur geiri taka kostur af globalization til draga �r kostna�ur og framkv�ma dugna�ur, �eirra frambo� ke�ja hafa ver�a the undirsta�a af margir af �eirra framlei�sla, framlei�sla og �thlutun activities,” Skikkja Hvernig sem, Lei�togi af Fl��iland’ Alheims- Eign �fa sig. “� me�an the hagfr��ilegur hagur af svo sem frambo� net ert bjartur, the h�tta � hafa ver�a fleiri br��ur og a frambo� ke�ja truflun geta hafa m�guleiki hrikalegt �hrif � a vi�skipti. Okkar n�r program a�koma vi�skipti truflun � a brei�ur undirsta�a til hj�lpa f�lagi heimilisfang a brei�ur svi� af m�guleiki sundrung”

�� mega spyrja, “ hvernig vildi ��kve�inn greinir � ensku �byrg� fyrirt�ki gera �t um � a aukagjald fyrir a frambo� ke�ja h�tta �?” Au�s�ilega there er sumir v�sindi fl�kinn eins og �� vildi b�ast vi� fr� svo sem a st�r �byrg� organization.

Fyrir vi�skipti �hugasamur � the program, the fyrstur skerast � leikinn f� the umfang er til hafa Fl��iland’ H�tta � Sem leitar r��gjafar �fa sig framkoma a yfirgripsmikill frambo� ke�ja h�tta � mat. Lexington �byrg� Fyrirt�ki vilja �� nota the mat til skrifa sig fyrir the h�tta �.

Hefur einhver enn snerting Fl��iland ��ur � this? Gifta’ �st til heyra �inn afturverkun.

G�gn Kast fr� Cerlendis, er �inn g�gn vernda?

The N�r J�rv�k Sinnum undanfari� sk�rsla � laptop og g�gn kast vi� OKKUR Tollur og �ttj�r� �ryggi � the nafn af verndun the �ryggi og br�n af the Bandar�kin. � the hlutur the Sinnum gestur fyrir this umbo�sskrifstofa til st��va the kast fyrir Amer�kuma�ur koma aftur fr� al�j��legur fer�ast cerlendis. “There hafa been �tbreiddur sk�rsla af the r�kisstj�rn rannsakandi — og oft binding — laptops, Br�mber, iPhones og annar flytjanlegur raft�knilegur t�ki � flugst��. �a� er ekki bjartur hvernig oft �essir leitarma�ur eiga s�r sta�, og the r�kisstj�rn vilja ekki segja.

The F�lag af Sameiginlegur Fer�ast Framkv�mdastj�ri �essi af 100 f�lk hver s� sem svarar til a k�nnun �a� framkoma this �r, 7 �eir had had a laptop e�a annar raft�knilegur t�ki seized.” –New J�rv�k Sinnum Hva�a hjartarskinn this me�alvegur til ��? Oft sinnum the uppl�singar �essi this umbo�sskrifstofa er leita a� mega �urfa �� til tegund og rifja upp � gegnum leynilegur vi�skipti samningur, snerting og annar n�mur skjal.

Fer�ast cerlendis fyrir vi�skipti ) �umfl�janlegur ors�k �� til ver�a a� gefa �t uppl�singar �ttingi til menntama�ur eign og vi�skipti fundarger�ir � the br�n. There ert sk�rsla �essi OKKUR Tollur mega halda �inn laptop og g�gn e�a jafnvel �urrka �t �a� eins og benda � � a l�kur hlutur �a�an�vottur Sta�a.

Hva�a ert �inn valkostur?

�G sta�fastlega tr�a og skilja �essi there ert nau�synlegur m�l til tryggja the �ryggi af the Sameina�ur Stj�rnvitringur og �ess r�kisborgarar�ttur. Allir r�� me� �v� skilyr�i h�r er ekki til grafa undan �essir m�l, en � sta�inn er me� �v� skilyr�i til breyting the a�fer� � hver �� hagn�ta t�kni til �ruggur �inn n�mur uppl�singar.

•L�tillega birg�ir �inn uppl�singar online – �j�nusta eins og xdrive.com og Google Docs geta afla a lei� � hver til birg�ir og spara n�mur g�gn. GoToMyPC.com leyfa �� til l�tillega stj�rna ( eins og Fjarl�gur Skrifbor�) �inn heimilist�lva.

•VPN – Margir hlutaf�lag hafa fj�rfestandi � raunverulegur pers�nulegur net �essi leyfa �� til a�gangur the company’s heimama�ur net fr� cerlendis. S�gufr�gur �inn g�gn � �inn company’s net mega vera the �ruggur sta�ur.

•L�ffr��ileg t�lfr��i sta�festing – Margir laptops � dag fela � s�r fingrafar skanni �essi leyfa �� til a�gangur lykill ums�kn � �inn t�lva. � me�an this won’t hindra Tollur fr� a�gangur �inn g�gn, l�gstur, �a� vilja leyfa �� til vera n�t�minn hven�r the g�gn er tilvera a�gangur.

•Setja � emb�tti a Linux skipting – Gluggakista XP vi� vanr�ksla hjartarskinn ekki s�na skipting skapa vi� the Linux st�rikerfi. Kreat�n a tv�skiptur st�gv�l laptop me� Gluggakista og Linux ) leyfa �� til einfaldlega vi�urv�ri �essir �n h��r�a�ur t�knilegur vitneskja burt fr� �inn skr�. � me�an this er ekki sem koma m� � veg fyrir e�a afst�ra einhver fr� a�gangur the g�gn, �a� hjartarskinn vi�urv�ri the non- t�knilegur kunn�tta f�lk burt �n �tlit grunsamlegur. Tv�skiptur st�gv�l t�lva ert mj�g sameiginlegur � dag me� the framfarir og vell��an af nota af the Linux st�rikerfi.

•Fella brott Saga og Kex – brottfelling �inn kex, sk�garrj��ur felusta�ur og saga ert sumir undirst��u- lifna�arh�ttir til vi�urv�ri annar fr� seeing hvar �� leggja � the .

� me�an there ert brengla a�fer� laus til �ruggur �inn g�gn fr� hn�sinn augs�n, this er ekki a m�la me� a�fer�. �essir �essi �ruggur uppl�singar me� hugb�na�ur eins og PGP ( laglegur G��ur N��i) mega vera heiti eins og ��kve�inn greinir � ensku einstaklingur erfi�ur til fela eitthva�. Til vi�b�tar, there ert sk�rsla �essi OKKUR Tollur hefur sk�hallur �essi fer�ast afla lykilor� til a�gangur �eirra raft�knilegur t�ki.

Incoterms Sk�ring the undirst��u��ttir til the h��r�a�ur

Incoterms ( al�j��legur Augl�sing Skilm�lar) ert a r�� af al�j��legur velta skilm�lar v��a nota�ur �t � gegn the ver�ld. �eir �tsk�ra peninga- framkv�md og hlutverk �byrg� fyrir b��ir hli� af the al�j��legur vi�skipti kaupandi og seljandi framkv�md. The tilgangur af standardized incoterms er til �kve�a �tflutningur og innflutningur hreinsun �byrg�, hver er owning the h�tta � fyrir the �stand af the vara � hvor leiksvi� � the flutningur a�fer�, og hver er �byrgur fyrir paying fyrir hva�a.

H�r er the br��lega af Incoterms og sk�ring fr� the Al�j��legur Verslunarr�� �essi �� �xl vera kunnuglegur me�:

EXW “Ex Verksmi�ja

The seljandi bera �t hven�r hann sta�ur the eigur � the losun af the kaupandi � the seljandi’ forsenda e�a annar nafndagur sta�ur (i.e. verksmi�ja, verksmi�ja, v�rugeymsla, etc.) ekki bjartur fyrir �tflutningur og ekki hla�inn � allir sem h�gt er a� safna saman �kut�ki. This or� svona koma fram fyrir h�nd the l�gmark skylda fyrir the seljandi, og the kaupandi hefur til bj�rn allur kostna�ur og h�tta � fl�kinn � hr�fandi the eigur fr� the seljandi’ forsenda.

FCA “ frj�ls Flutningsa�ili”

The seljandi bera �t the eigur, bjartur fyrir �tflutningur, til the flutningsa�ili �tnefna vi� the kaupandi � the nafndagur sta�ur. �a� �xl vera �ekktur �essi the �tvalinn sta�ur af sending hefur ��kve�inn greinir � ensku �rekstur � the skylda af hle�sla og afferma the eigur �ar a� auki sta�ur. Ef sending eiga s�r sta� � the seljandi’ forsenda, the seljandi er �byrgur fyrir hle�sla. Ef sending eiga s�r sta� � allir annar sta�ur, the seljandi er ekki �byrgur fyrir afferma. This or� mega vera nota�ur �n tillits til af the h�ttur af flutningur, a� me�t�ldum multimodal flutningur.

“flutningsa�ili” lei� allir manneskja hver, � a samningur af hestvagn, hefjast handa vi� til framkv�ma e�a til �tvega the flutningur af flutningur vi� teinn, vegur, loft, sj�r, sem er innarlega � landi e�a fylki siglingalei� e�a vi� a samsetning af svo sem h�verskur.

Ef the kaupandi �tnefna a manneskja annar en a flutningsa�ili til taka � m�ti the eigur, the seljandi er �l�ta til hafa fulln�gja hans skylda til bera �t the eigur hven�r �eir ert frelsari til �essi manneskja.

FAS “Free Vi� hli�ina � Skip

The seljandi bera �t hven�r the eigur ert be placed vi� hli�ina � the �l�t � the nafndagur h�fn af v�rusending. This lei� �essi the kaupandi hefur til bj�rn allur kostna�ur og h�tta � af tap e�a ska�i af the eigur fr� �essi augnablik. The FAS or� �urfa the seljandi til bjartur the eigur fyrir �tflutningur.

LEI�A HJ� S�R “Free on Board”

The seller delivers when the goods pass the ship’s call at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that point. The FOB term requires the seller to clear the goods for export. This term can be used only for sea or inland waterway transport. Many people use either FOB or CIF and aren’t sure of the exact differences. SourceJuice wrote an article To FOB of CIF That is The Question which may be of assistance.

CFR “Cost and Freight”

The seller delivers when the goods pass the ship’s rail in the port of shipment. The seller must pay the costs and freight necessary to bring the goods to the named port of destination but the risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time of delivery, are transferred from the seller to the buyer. The CFR term requires the seller to clear the goods for export.

CIF “Cost Insurance and Freight”

The seller delivers when the goods pass the ship’s rail in the port of shipment. The seller must pay the costs and freight necessary to bring the goods to the named port of destination, but the risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time of delivery, are transferred from the seller to the buyer.

However, with CIF the seller also has to procure marine insurance against the buyer’s risk of loss of or damage to the goods during the carriage. Consequently, the seller contracts for insurance and pays the insurance premium. The buyer should note that under the CIF term the seller is required to obtain insurance only on minimum coverage. Should the buyer wish to have protection of greater coverage, he would either need to agree as much expressly with the seller or to make his own extra insurance arrangements.

The CIF term requires the seller to clear the goods for export. This term can be used only for sea and inland waterway transport. If the parties do not intend to deliver the goods across the ship’s rail, the CIP term should be used.

CIP “Carriage and Insurance paid to…”

The seller delivers the goods to the carrier nominated by him but the seller must in addition pay the cost of carriage necessary to bring the goods to the named destination. This means that the buyer bears all risks and any additional costs occurring after the goods have been delivered. However, in CIP the seller also has to procure insurance against the buyer’s risk of loss of or damage to the goods during the carriage.

Consequently, the seller contracts for insurance and pays the insurance premium. The buyer should note that under the CIP term the seller is required to obtain insurance only on minimum coverage. Should the buyer wish to have the protection of greater cover, he would either need to agree as much expressly with the seller or to make his own extra insurance arrangements.

“Carrier” means any person who, in a contract of carriage, undertakes to perform or to procure the performance of transportation by rail, road, air, sea, inland waterway or by a combination of such modes.

If subsequent carriers are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier. The CIP term requires the seller to clear the goods for export.

CPT “Carriage paid to…”

The seller delivers the goods to the carrier nominated by him but the seller must in addition pay the cost of carriage necessary to bring the goods to the named destination. This means that the buyer bears all risks and any other costs occurring after the goods have been so delivered.

‘Carrier” means any person who, in a contract of carriage, undertakes to perform or to procure the performance of transport, by rail, road, air, sea, inland waterway or by a combination of such modes.

If subsequent carriers are used for the carriage to the agreed destination, the risk passes when the goods have been delivered to the first carrier, The CPT term requires the seller to clear the goods for export.

DAF “Delivered at Frontier”

The seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport not unloaded, cleared for export, but not cleared for import at the named point and place at the frontier, but before the customs border of the adjoining country. The term “frontier” may be used for any frontier including that of the country of export. Therefore, it is of vital importance that the frontier in question be defined precisely by always naming the point and place in the term.

However, if the parties wish the seller to be responsible for the unloading of the goods from the arriving means of transport and to bear the risks and costs of unloading, this should be made clear by adding explicit wording to this effect in the contract of sale.

DES “Delivered Ex Ship”

means that the seller delivers when the goods are placed at the disposal of the buyer on board the ship not cleared for import at the named port of destination. The seller has to bear all the costs and risks involved in bringing the goods to the named port of destination before discharging. If the parties wish the seller to bear the costs and risks of discharging the goods, then the DEQ term should be used.

This term can be used only when the goods are to be delivered by see or Inland waterway or multimodal transport on a vessel in the port of destination.

DEQ “Delivered Ex Quay”

The seller delivers when the goods are placed at the disposal of the buyer not cleared for import on the quay (wharf) at the named port of destination. The seller has to bear costs and risks involved in bringing the goods to the named port of destination and discharging the goods on the quay (wharf). The DEQ term requires the buyer to clear the goods for import and to pay for all formalities, duties, taxes and other charges upon import.

If the parties wish to include in the seller’s obligations all or part of the costs payable upon import of the goods this should be made cear by adding explicit wording to this effect in the contract of sale.

This term can be used only when the goods are to be delivered by sea or inland waterway or multimodal transport on discharging from a vessel onto the quay (wharf) in the port of destination. However if the parties wish to include in the seller’s obligations the risks and costs of the handling of the goods from the quay to another place (warehouse, terminal, transport station, etc.) in or outside the port, the DDU or DDP terms should be used.

DDU “Delivered Duty Unpaid”

The seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear the costs and risks involved in bringing the goods thereto, other than, where applicable, any “duty” (which term includes the responsibility for and the risks of the carrying out of customs formalities, and the payment of formalities, customs dudes, taxes and other charges) for import in the country of destination. Such “duty” has to be borne by the buyer as well as any costs and risks caused by his failure to clear the goods for import in time. However, if the parties wish the seller to carry out customs formalities and bear the costs and risks resulting there from as well as some of the costs payable upon import of the goods should be made clear by adding explicit wording to this effect in the contract of sale.

DDP “Delivered Duty Paid”

The seller delivers the goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any “duty” (which term includes the responsibility for and the risks of the carrying out of customs formalities and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination.

Whilst the EXW term represents the minimum obligation for the seller, DDP represents the maximum obligation. This term should not be used if the seller is unable directly or indirectly to obtain the import licence. However, if the parties wish to exclude from the seller’s obligations some of the costs payable upon import of the goods (such as value-added tax : VAT), this should be made cear by adding explicit wording to this effect in the contract of sale. If the parties wish the buyer to bear all risks and costs of the import, the DDU term should be used.

To help you find the appropriate Incoterm for your situation, have a look at BusinessLink’s interactive guide.

VAT Rebates Coming Back for Textiles and Garments

While not announced yet by China, The South China Morning Post today has an article stating that VAT Rebates are coming back for textile and garment exports. This is a bit of a surprise move and is welcome news to those in the China textile and garment industries and for buyers seeking relief from higher prices.

For those unfamiliar with VAT rebates and their place within China sourcing, please have a look at this SourceJuice article Reminder: Understand VAT Rebates to Bargain More Effectively.

According to the article:

Various industry sources and tax experts say the mainland is finalizing a plan to raise VAT rebates on textiles and garments as much as 4 percentage points to 15 per cent. Generally, exporters are paying a value-added tax of about 17 per cent.

The plan also would increase rebates on viscose fiber a key raw material in making fabric as much as 1- percentage points to 15 per cent.

The plan signals a rescue of the country’s pillar industry, which is undergoing an unprecedented consolidation exacerbated by a United States-led global economic slowdown, a sinking US dollar and sourcing costs of raw materials, labour and crude oil.

When the VAT rebate returns, be sure to get the discount on your next purchase order!

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