The form of that evidence is a matter to be agreed in the contract of sale to suit both parties. Fueron crearon en 1936, por parte de la Cámara de Comercio Internacional (CCI). It is common practice for the seller to load goods into the vehicle. Because the freight forwarder follows instructions from the buyer, the seller may run into trouble satisfying the letter of credit. This allows for the buyer itself to take delivery of the goods such as might occur in a domestic transaction. El EXW Incoterms (Ex Works/Franco fábrica, domicilio vendedor) pertenece al Grupo E y es el único de este grupo que ha fijado la International Chamber of Commerce (ICC), entidad que define y actualiza los Incoterms. Actualmente, constituyen un conjunto de 11 normas. Los Incoterms son términos que se modifican cada 10 años y sirven para acordar las responsabilidades de los exportadores e importadores a nivel global. Carries The seller delivers simply when the goods are placed at the disposal of the buyer at an agreed point, which is usually the seller’s own premises or somewhere like their contracted manufacturer, on the specifically agreed date or within the agreed period such as “by 31 March” or “within 90 days after contract date.” This means that even though the goods are simply sitting within the seller’s premises they have already been “delivered,” the act of delivery here is not a physical handing over by a movement of the goods but a notional one achieved by the seller giving the appropriate notice to the buyer. However, the risk is transferred when the goods It appears that Con el nuevo texto de las reglas Incoterms 2020, la CCI intenta dar respuesta a las necesidades operativas del comercio internacional detectadas desde la publicación de la última edición. Deepesh is the host of the ‘Trade Finance Talks’ podcast and ‘Trade Finance Talks TV’. Iremos describiendo todos ellos según se hace en la Guía Oficial publicada recientemente por la ICC, es decir, desde menos responsabilidades y riesgos para el vendedor hasta menos responsabilidades y riesgos para el comprador. Estamos totalmente de acuerdo contigo, los INCOTERMS permiten delimitar las responsabilidades tanto de exportadores como de importadores, por lo que ambas partes deben conocerlas para reducir riesgos, mejorar la logística y seguridad al practicar comercio internacional. Add to that potential VAT/GST issues because unless the seller has evidence of the export they must charge this tax as it would be seen as a local sale. Na última atualização de 2020, havia muita expectativa de que esse Incoterm deixaria de existir. EXW Incoterms: obligaciones y responsabilidades, He leído y acepto la ley de protección de datos *. Incoterms 2010 vs 2020 . Vale lembrar que, nesse caso, o desconto tem que compensar os riscos que o vendedor irá arcar ao assumir toda a responsabilidade da mercadoria. (See my article, Why I Hate Routed Export Transactions.). Esto significa que cada vez que visites esta web tendrás que activar o desactivar las cookies de nuevo. are at the buyer’s disposal on the seller’s premises. Este, por sua vez, fica responsável pelo transporte. There could be complications if the issuing authority in the seller’s country will only show a registered company in that country as the exporter/shipper/consignor because the seller is none of them. Los datos proporcionados se conservarán mientras no solicite el cese de la actividad. For each of the 11 Incoterms, the seller and the buyer have specific obligations. There can in practice however be agreed exceptions, such as when the buyer provides the seller with labels, logos, or similar. Sprzedający dostarcza towar w wyznaczone przez kupującego miejsce, w uzgodnionym dniu lub okresie. EXW (Ex Works) [工場渡し]とは. There is no point in the carrier’s truck turning up at the seller’s premises with no loading equipment and the seller refusing to load. Son los siguientes: One of the groups, E group, indicates that the seller places the goods at disposal of the buyer at a place named in the contract. Quando esta for a escolha dos Incoterms 2020, fica estabelecido que é de responsabilidade do exportador arcar com todos os custos para entrega da carga no país de destino, em local previamente negociado. the buyer with all assistance in obtaining any documents necessary for Los cambios de los Incoterms 2020 respecto a los Incoterms 2010 que deben considerarse son: . Gestionar y asumir todos los costes de las operaciones que forman parte de la cadena logística a partir de la recepción de la mercancía: carga en el primer vehículo, transporte inicial, costes en terminal de origen, despacho de exportación, transporte principal, despacho de importación, costes en terminal de destino, transporte final y descarga. To make a workable LC as far as the seller is concerned it would need to call only for an invoice, possibly a packing list, and a copy of the buyer’s receipt (not the original, that should rightly be kept by the seller). pour qu'il puisse exonérer de TVA belge son acheteur étranger. The risk or liability for the goods transfers from the seller to the buyer when the goods are made available at the named place. Recibir la mercancía en el lugar designado y dentro del plazo acordado. Diagram: EXW – The seller does not need to then load items onto a truck or ship, and the remainder of the shipment is the responsibility of the buyer (e.g. Una de las partes a explorar son las responsabilidades incoterm FCA. La Cámara de Comercio Internacional establece que el incoterm DAT (Delivered at Terminal o Entrega en terminal) se sustituye por Delivered at Place Unloaded (DPU) o Mercancía entregada y descargada en el lugar acordado. Término E. divided into groups. They are recognized as the authoritative text for determining how costs and risks are allocated to the parties conducting international transactions. El vendedor tendrá que encargarse de: Qual o valor do IPCA hoje e o acumulado de 2022? Sendo assim, quando o próprio comprador não puder cuidar do desembaraço de exportação de forma simples e o vendedor precisar fazer isso, é recomendável modificar o rendimento de acordo. In addition to his work at TFG, Deepesh is a Strategic Advisor for WOA, and works closely with ITFA. En una operación de compraventa bajo el término EXW el vendedor realiza la entrega de la mercancía cuando la dispone a disposición del comprador, fuera de las instalaciones del vendedor, o en otro lugar convenido (taller, fábrica, almacén, etc. La Cámara de Comercio Internacional publicó los Incoterms® por primera vez en 1936 y desde entonces ha efectuado ocho revisiones de los mismos, las cuatro últimas regularmente cada 10 años.. No votes so far! mainly used for transactions within one country. agreed time. » Comprobación/embalaje/marcado El comprador debe proporcionar la prueba adecuada de aceptación de la entrega al vendedor. DAP (Delivered at place), resides on the opposite end of the Incoterms spectrum with the seller handling most of the shipment. También deberá ayudar al comprador en caso que éste solicite algún otro documento que sea requerido para poder despachar la mercancía. In addition, they identify when the risk or liability of the goods transfer from the seller to the buyer. The transport document and any export formalities should not show the seller as exporter or consignor, and a carrier doing this would be completely incorrect and making serious misrepresentations which could come back to the detriment of the seller. 1400 Corporate Center CurveSuite #130Eagan, MN 55121Phone: 651-905-1727Fax: 651-905-1827Toll Free: 888-890-7447. If for example the loading dock needs to be accessed through a carpark it might be that a forty-foot container on a trailer can not be brought close to that dock. © 2023 Shipping Solutions All Rights Reserved. By applying this The seller certainly would not allow a buyer to go rampaging around the premises in a forklift that the buyer rolled off their vehicle, and to physically move the goods off say a rack three metres up might need a specialised forklift. Deepesh Patel is Editorial Director at Trade Finance Global (TFG). Los Incoterms establecen los criterios acerca de la distribución, de los costes, y delimitan las responsabilidades entre el comprador y el vendedor. Preparar la mercancía según se haya establecido en el contrato de compraventa, embalarla, empaquetarla y marcarla adecuadamente y según el modo de transporte elegido. Follow Shipping Solutions. overseas shipment and customs duty). Asume las mismas funciones y obligaciones del Incoterm DAT (Delivered At Terminal) que desaparece.. En el Incoterm DPU el vendedor entrega la mercancía descargada, preferentemente en lugares de destino en el país de comprador que tenga medios para realizar la descarga. As you can see, the EXW rule has not changed significantly in Incoterms 2020. Para conocer los costos relacionados con una transacción bajo el Incoterm EXW es importante considerar las responsabilidades de cada una de las partes. Ex Works (EXW) is the Incoterms® 2020 rule used to describe the delivery of goods by the seller at their place of business, normally in their factory, offices or warehouse. The Trenutno veljajo pravila Incoterms 2020. The buyer must pay any and all duties, taxes, other charges and costs of any customs and other export formalities required if the goods are exported. Provides As an exporter, you need to understand these in detail. Vale lembrar ainda que esse Incoterm pode ser utilizado por todos os tipos de transporte. Teléfono: +34934795627 E-mail: help@logisber.com . Organizes ExWorks Diagram Si el vendedor quiere la menor responsabilidad posible en la operación, o el comprador quiere controlarla lo máximo posible, recomendamos que, al menos, la operación se realice en condiciones FCA, Franco transportista o Lugar designado, en este caso: almacén del vendedor. Calcular el precio del producto en FOB ¿qué significa? Como as formalidades aduaneiras de exportação são da responsabilidade do comprador, esse pode encontrar dificuldades no país do vendedor. Es importante resaltarlo en el contrato: EXW 2020 o FCA 2020 (o el que corresponda). The seller does not need to then load items onto a truck or ship, and the remainder of the shipment is the responsibility of the buyer (e.g. Esta regla es la que implica menos obligaciones para el vendedor, ya que sólo tiene la responsabilidad de poner a disposición del comprador la mercancía correctamente embalada o empaquetada y debidamente marcada para su transporte. Ex works Incoterm: an introduction Este tipo de Incoterm é aceito em todos os modais disponíveis. Will the seller allow the buyer’s transport contractor to bring their own forklift and labour, and allow them to rampage around the seller’s warehouse? Aportar la documentación pertinente: factura y lista de bultos. INCOTERMS 2020. the EXW rule applies to any type of transport. O Incoterm EXW (Ex Works), definido pela Câmara de Comércio Internacional (ICC), é o termo que envolve os menores riscos e custos para o vendedor. all the costs and risks of the goods. EXW (Ex Works) No Incoterm EXW (Ex Works) o vendedor disponibiliza a mercadoria em seu estabelecimento ou outro lugar definido (Armazém, fábrica, etc. He also sits on the Fintech Working Group of the Standardised Trust. Another aspect of EXW that makes life difficult is that the seller has no obligation to load the buyer’s means of transport. 6 min. Y por lo que respecta al vendedor, tendrá que esperar a que el transitario o el agente de aduanas que ha contratado el comprador, le envíe un ejemplar del documento aduanero de exportación (DUA o equivalente). Acudir o enviar a su consignatario a recoger los bienes en el tiempo acordado. Este INCOTERM es muy desaconsejable para las dos partes, ya que el vendedor pierde el control de la mercancía y las garantías de que todos los trámites de la exportación se realicen de forma correcta y el comprador tiene que hacerse cargo de todos los costes desde la recogida y carga de la mercancía en el país de origen y tramites de documentos . Diario del Exportador diario digital líder en brindar información en materia de Comercio Exterior y Gestión de Negocios Internacionales. de salida y el flete principal (Flete. Besides, the buyer covers all Precautions should be taken. The buyer’s role in EXW is that they must take delivery when the seller has made the goods available and has given their notice of this under A10. Unloads - Cubre los gastos de la aduana de. However, the ICC's Incoterms 2020 book clearly state that the recognition of revenue is independent of any Incoterm rule: Perhaps most importantly, it must be stressed that the Incoterms rules do NOT deal with the transfer of property/title/ownership of the goods sold. That's because a seller's responsibilities end with preparing the goods and making sure it's ready for pick up. こちらで上海向けのEXWの取引になるとわかり、. De forma resumida, podemos dizer que os riscos e custos passam ao comprador assim que a mercadoria sai da fábrica, ou outro local de coleta. Principales cambios para esta nueva década Reordenamiento de reglas In this rule the seller has no obligation to the buyer for arranging carriage of the goods. No entanto, se não for o armazém ou fábrica do vendedor, este deve entregar a mercadoria descarregada do meio utilizado para o seu transporte até esse local. . In addition, they identify when the risk or liability of the goods transfer from the seller to the buyer. En el Incoterm EXW, es el comprador quien asume la responsabilidad de contratar un seguro de transporte, dado que se hace cargo de la mercancía en las instalaciones del vendedor. Un EXW es un tipo de acuerdo que, debido a la naturaleza del mismo, se realiza independientemente del medio de transporte escogido. Usually the seller would be best placed to load the buyer’s vehicle, but if this is the expectation then the contract should clearly state that they do so at the buyer’s cost and risk. Incoterms are a set of internationally recognised and accepted rules covering the conditions of sale and establishing the rights and responsibilities of both buyer and seller in international trade. La nueva edición es más sencilla y fácil de comprender para el usuario. Normalmente, lo utilizan los exportadores novatos o los exportadores con experiencia que hacen negocios con un nuevo importador. The buyer must arrange for the carriage of the goods, whether by the buyer itself or a contracted carrier, at its own cost from the named place of delivery. Las condiciones EXW son recomendables para operaciones nacionales o para aquellas que se producen en una misma región con normas fiscales que no obliguen a realizar el despacho de aduanas. This article was first published in February 2017 and has been updated and revised to based on the changes made with the release of the Incoterms 2020 rules. The risk to the seller is that the buyer has already received the goods and if the seller is not familiar with LCs and makes a mistake in its documents so they are not compliant and rejected, of if the buyer or its bank are unscrupulous, they can claim a spurious discrepancy in the presented documents, refusing to pay. Los Incoterms vigentes en este momento (2022) son los de la versión 2020 - 2030. contract. Some companies insist they use EXW because they want to be able to recognize the revenue for the sale immediately. Na FCA, o vendedor é responsável pelo carregamento. En este momento, el vendedor también trasmite los riesgos al comprador. the goods together with a commercial invoice in accordance with the contract of Now for letters of credit (LCs). Although the U.S. Foreign Trade Regulations (FTR) don’t reference Incoterms and the Incoterms 2020 rules don’t reference any countries’ specific trade regulations, Ex Works is the trade term that is often used during a routed export transaction. All advantage would seem to be to the seller, it does nothing more than shout (or email) “come and get ‘em” or words to that effect. An LC is no better than an open account, but in fact worse because it will cost both parties in bank charges. Nevertheless, and this is not covered by the Incoterms® 2020 rules, a wise seller would investigate taking out marine insurance on a contingency basis. El Incoterm DPU se crea por primera vez en la versión de los Incoterms 2020. La información de las cookies se almacena en tu navegador y realiza funciones tales como reconocerte cuando vuelves a nuestra web o ayudar a nuestro equipo a comprender qué secciones de la web encuentras más interesantes y útiles. In this role, Deepesh leads efforts in developing TFG’s brand, relationships and strategic direction in key markets, including the UK, US, Singapore, Dubai and Hong Kong. However, in the Atualmente o mundo inteiro utiliza a tabela INCOTERMS 2022, que contempla as normas norteadoras de uma negociação internacional e limita as responsabilidades de cada uma das partes envolvidas nas tratativas.. Pensando nisso, elaboramos um texto repleto de detalhes em relação ao INCOTERM EXW, visto que ele é um dos termos mais utilizados no meio internacional. Por isso, a própria ICC recomenda que esse termo seja usado apenas no comércio interno de cada país e não em importações e exportações. El vendedor entrega los bienes a un lugar específico y cubre gastos de transporte (incluidos en su precio), además de asumir el riesgo hasta que el comprador recibe los bienes. Escritora, contadora de histórias, leitora e apaixonada por conhecimento. Por isso, é sempre importante ficar de olho nas atualizações. If the seller makes its goods available in its covered warehouse, it quite probably will be subject to various occupational health and safety regulations plus a variety of insurance implications. There are 11 trade terms available under the Incoterms 2020 rules that range from Ex Works (EXW), which conveys the least amount of responsibility and risk on the seller, to Delivered Duty Paid (DDP), which places the most responsibility and risk on the seller. Not found any post match with your request, PASO 2: Ingrese al enlace públicado en su Red Social, Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy, Herramientas para la Internacionalización, martes, 14 de julio de 2020, 15:21:00 GMT-5, Modos de Entrada a los Mercados Internacionales, La ficha técnica: Definición, contenido y modelos. Para EXW, o risco passa para o comprador quando o vendedor disponibiliza a mercadoria em suas instalações ou em outro local especificado, por exemplo, fábrica ou depósito. Pagar el precio de los bienes según lo acordado. At It also means for example where the delivery period is a particular calendar month, and the buyer wants to take delivery on the 17th day of that month, the buyer must give sufficient notice of this to the seller. seller delivers the goods to the place specified by the buyer, on the agreed Verificar los bienes, y asumir todos los costos y riesgos del tráfico internacional de las mercancías que se generen desde que las recoge. Interpretación de los contratos. E aí, gostou deste artigo? Le transfert du risque se fait donc à la sortie de l'usine du vendeur. INCOTERMS 2020 - tabela resumo — Português (Brasil) Conteúdo 1 Página Inicial 2 Navegação 3 Busca 4 Mapa do site 5 Órgãos do Governo Acesso à Informação Legislação Acessibilidade Entrar com o gov.br Siscomex Serviços Aprendendo a Exportar Negociando com o Importador INCOTERMS 2020 - tabela resumo INCOTERMS 2020 - tabela resumo Compartilhe: Sin embargo, debe entenderse que son un... E l flete marítimo es el precio del servicio de transporte marítimo internacional. Internacional) - Contrata el seguro para el. This rule is extremely difficult to arrange payment by an LC. Because the seller delivers when it makes the cargo available to the buyer to collect, the seller has no obligation to provide the buyer with any delivery or transport document. EXW “Incoterms” is a registered trademark of the International Chamber of Commerce. Gestionar la exportación de la carga en el país de origen y gestionar la importación de los bienes en el país de destino. Incoterms 2020 EXW The rules for international transport are defined by Incoterms. that the buyer will carry out export clearance formalities. En la práctica, existen dos problemas diferenciados: (i) el relativo a la carga/estiba y su responsabilidad, y (ii) el relacionado con las labores de preparación y despacho de la mercancía - que corresponderían al comprador. The Incoterms® 2020 rules simply cannot deal with tax laws and regulations varying from country to country, as the rules must be universal across all countries, continents, markets and legal/tax jurisdictions. These matters should be specified in the contract. Its origin in common usages go back long before that. Por exemplo, no EX-Works, o vendedor é responsável pela entrega da mercadoria em seu armazém para a retirada e transporte sob responsabilidade do comprador. portalId: "8422878", The difference is that in the case of FCA, the seller the transport of goods from the place of delivery. Un incoterm representa un término universal que define una transacción entre importador y exportador, de forma que ambas partes entiendan las tareas, costos, riesgos y responsabilidades, así como el manejo logístico y de transportación desde la salida del producto hasta la recepción por el país importador. Entregar las mercancías dentro del tiempo acordado, el vendedor no está en la obligación de cargar la mercancía en ningún vehículo o medio de transporte de recogida. La Cámara de Comercio Internacional aconseja el termino EXW para las transacciones nacionales y, FCA para el comercio internacional, salvo en condiciones de máxima confianza, tanto desde el punto de vista del vendedor, porque pierde el control de la mercancía y las garantías de que los trámites de exportación se realizan correctamente, como del comprador, ya que tiene que hacerse cargo de todos los costos, desde la misma recogida y carga en el país de origen, y de todos los trámites documentarios y aduaneros. Si desactivas esta cookie no podremos guardar tus preferencias. O comprador pode providenciar meios de transporte e carregamento no local especificado. hbspt.cta._relativeUrls=true;hbspt.cta.load(361415, '953a96c9-7d69-4b4f-b614-27e52b5eff65', {"useNewLoader":"true","region":"na1"}); When you know how to properly prepare your export paperwork, your goods will ship on time, you’ll get paid more quickly, and you’ll stay compliant with export and import regulations. Ya han sido publicados los nuevos Incoterms®, en vigor el 1 de enero de 2020, y aquí te mostramos cuáles han sido los cambios:. It also means for example where the delivery period is a particular calendar month, and the buyer wants to take delivery on the 17. day of that month, the buyer must give sufficient notice of this to the seller. Ex Works (EXW), a rule from Incoterms ® 2020, describes the shipment of goods from the seller at their business place normally at their plant, office, or storage. Por isso, esse deve ser um acordo entre ambas as partes. Já no Incoterm FCA, o risco passa para o comprador quando as mercadorias são entregues pelo vendedor na transportadora designada. que este entregue al vendedor un documento de embarque "a bordo". Free Alongside Ship (FAS) No entanto, a ICC continuou com o termo. It would seem at first glance that the buyer is disadvantaged by having to take all risks and arrange and pay for everything. Entre eles, destacamos o Incoterm EXW, único do grupo E e que define as menores responsabilidades para o vendedor. Como por exemplo, EXW carregado e desembaraçado na alfândega, ou usar o Incoterm FCA. of operating principles. costs of checking operations (checking quality, measuring, weighing, counting the goods); costs related to import, export, and transit clearance formalities; any additional costs related to the damage to the goods before delivery; any costs related to the goods from the moment of its delivery following the contract by the seller; packaging and labeling costs, unless they are not required by the chosen type of transport. Free Ex Works Video EXW Incoterm loading limitations The EXW Incoterm may be the most comfortable choice for exporters with little experience in logistics and international maritime shipping. overseas shipment and customs duty). EXWはEx Worksのことで、. INCOTERMS según la responsabilidad del vendedor. Este documento será la prueba a efectos fiscales de que se ha realizado un exportación para la declaración de impuestos, como por ejemplo el IVA. Puedes aprender más sobre qué cookies utilizamos o desactivarlas en los ajustes. No Incoterm EX-Works, o risco passa para o comprador antes mesmo da mercadoria ser carregada ou ter iniciado o seu transporte. Refer to ICC publication no. ExWorks – Advantages & Disadvantages Although not legally required, it is recommended to include a What would be the insurance, workplace safety and other ramifications of this? Unlike DDP, DAP still requires the buyer to cover the cost of the import duty and taxes. Os termos da edição de 2020 são divididos da seguinte forma: Dessa forma, o Incoterm EXW é o único que não prevê que o vendedor seja obrigado a realizar operações de desembaraço aduaneiro para exportação. Assim como também não deve lidar com toda a burocracia para garantir a exportação. Dessa forma, o Incoterm EXW é o mais simples porque impõe o mínimo de obrigações ao vendedor. The moment of Ex Works (EXW), una regla de Incoterms ® 2020, describe el envío de bienes del vendedor en su lugar comercial, normalmente en su planta, oficina o almacenamiento. En la actual versión 2020, las reglas Incoterms son 11 términos y se dividen en términos Incoterms para cualquier modo o de transporte o polivalente (EXW, FAC, CPT, CIP, DAP, DPU y DDP) y para el transporte marítimo y aguas navegables (FAS, FOB, CFR y CIF), a continuación, explicado cada una de ellos de manera breve. Pero es el comprador quien contrata a este transportista, que es quien va a realizar el transporte principal. This usually will be when the goods are simply sitting in the seller’s premises and may well be before the buyer’s collecting vehicle arrives at the seller’s premises. factors, such as risk transfer and allocation of costs, Incoterms rules are Under EXW the buyer handles every aspect of the shipment. Los INCOTERMS 2020 ofrecen la posibilidad de que comprador y vendedor acuerden que el comprador de instrucciones al porteador para. EXW is more suited to domestic transactions rather than international transactions. please see below 1000-1.75/pc, 2000-1.65/pc, 10000-1.50/pc, EXW". O Incoterm Ex Works, ou EXW, é o único onde o comprador adquire responsabilidade durante todo processo logístico, o que torna esse termo o mais benéfico para os vendedores. Navedene kratice so prilastki za ceno, označujejo torej kraj, kjer navedena cena velja . Incoterms® 2020 is available on ICC's new e-commerce platform ICC Knowledge 2 Go in both print and digital formats. TERMOS E CONDIÇÕES |
O Incoterm EXW é muito mais vantajoso para o vendedor, já que esse tem responsabilidades mínimas sobre a mercadoria. The rules do not define what “electronic form” is, it can be anything from a pdf file to blockchain or some format yet to be developed in the future. BILBAO www.transhipping.es FCA: El vendedor cumple con sus obligaciones cuando entrega la mercancía al transportista elegido por el comprador, en el lugar determinado. El Incoterm EXW es favorable para los exportadores, ya que representa un mínimo riesgo. EXW is the only term that says the buyer is responsible for export clearance. traslado (Flete interno) de la mercancía al puerto. Dessa forma, o Incoterm EXW é o mais simples porque impõe o mínimo de obrigações ao vendedor. un vendedor finaliza su responsabilidad al cargar y asegurar la mercancía en un buque. The rules are similar in terms Ele é, portanto, responsável por todas as etapas do processo de entrega. Recibir en conformidad los bienes cuando se entregan. Even if the seller at the last minute places the goods outside the doors of its warehouse while ever the buyer attempts to load on the seller’s grounds there are likely to be similar problems. [cuando sea necesario]. ¿Cómo exportar desde España a Estados Unidos? Without this change to the contract, the seller risks being used as free storage or risks the buyer delaying the payment cycle. Assim, sua única responsabilidade é em embalar a mercadoria de forma adequada para coleta e colocá-la à disposição do comprador nas suas instalações. Abonar el precio de la mercancía acordado en el contrato de compraventa. La mercancía n o suele realizarse de manera internacional, por lo que no tiene que hacerse cargo ni de derechos de exportación, ni de importación, ni de posibles gastos de aduana y frontera. Incoterms 2020: EXW (Ex Works) EXW Incoterm®: Ex Works Die Lieferung EXW (Ex Works), "ab Werk", bedeutet in der Logistikfachsprache, dass Ihr Verkäufer Ihnen als Käufer die Ware auf seinem Gelände oder einem anderen zu benennenden Ort zur Abholung bereitstellt. ), após isso é de responsabilidade do comprador providenciar o transporte da origem até o destino bem como toda documentação, desembaraço, seguro e custear estes e outros fatores. Proporcionar una factura comercial y la lista de empaque, o un documento electrónico equivalente, y generar evidencia de conformidad o prueba de entrega. Assuming that it is in a good position to do so then it would likely find that it can arrange all transport and formalities at the same costs as might be offered the seller were it of a mind to do so, but without paying the seller any mark-up on these costs. Conoce los principales cambios y novedades entre las reglas Incoterms ® 2010 y las reglas Incoterms® 2020. Notificar al comprador que la mercancía está preparada para ser entregada en sus instalaciones para que pueda proceder a recogerla. En contraste, el importador debe costear el envío, tróficas legales y responsabilidades aduanales. Usted tiene derecho a obtener confirmación sobre si en Logisber Forwarding sl estamos tratando sus datos personales por tanto tiene derecho a acceder a sus datos personales, rectificar los datos inexactos o solicitar su supresión cuando los datos ya no sean necesarios para los fines que fueron recogidos. Ou seja, quem paga o frete no EX Works é o comprador. Já no contrato FOB, o vendedor é obrigado a entregar os produtos comercializados em um porto específico designado pelo comprador. Sólo hay un INCOTERM dentro de esta categoría: EXW acrónimo del término inglés Ex Works, que significa <<en fábrica, lugar convenido>> 4.1.2. The banks typically want to see a negotiable bill of lading for sea, an air waybill for air, a copy of a rail or road transport document as appropriate. delivery of the goods is when they are placed at the buyer’s disposal in the Neither FOB (free on board) nor EXW is inherently better than the other. Jornalista por formação, e de coração, deixou o Brasil para morar na Inglaterra. From A partir del 1 de enero de 2020, los Incoterms ® Se aplica 2020. The ICC has divided the 11 Incoterms into those that can be used for any mode of transportation and those that should only be used for transport by “sea and inland waterway.” That’s because companies were too often choosing Incoterms where risk and responsibilities transferred at a point that made no sense in a non-ocean journey. EXW Incoterms expects formId: "f9524e54-00c5-4fc8-a618-a6a0f72a2083" Add to this the issues of the seller’s country’s taxation authorities looking at an EXW sale as a local sale and therefore likely subject to VAT/GST – how will the overseas buyer be able to recover the tax if it is of course not registered for VAT/GST in the seller’s country? rule, the buyer and the seller do not have to make a contract of insurance. documents, which were mentioned in the contract (in paper or electronic form). Manténte al día de los últimos INCOTERMS para potenciar al máximo tus transportes internacionales, © 2023 Logisber. buyer, at his own risk and cost, obtains documentation authorizing him to Por tanto, es un Incoterm que debería utilizarse mayoritariamente para transportar paquetería o pequeños envíos en los que la carga de la mercancía la hace el transportista en las instalaciones del vendedor. Tanto o EX Works quanto o FOB são modalidades de Incoterms que determinam a responsabilidade dos vendedores no processo de preparação das mercadorias e entrega no local acordado com o comprador. Start by getting a copy of ICC's Incoterms® 2020 Rules book. hbspt.cta._relativeUrls=true;hbspt.cta.load(361415, '34346154-3f19-4ff4-b3a1-179f4b533d76', {"useNewLoader":"true","region":"na1"}); Join the 33,143 other exporters and importers who get the latest news, tips and insights from international trade professionals. Estas son las novedades principales: Simplificación de la normativa. No entanto, se o comprador não puder lidar com todas as obrigações no país de origem para garantir que a exportação ocorra sem erros, não é recomendado que ele utilize esse termo. If there is any information which the buyer requests that is not already known to the seller, logically the seller can, and probably would, choose to assist. In domestic transactions the seller has no obligations as there are not likely to be any clearances required. These six are today's topics. 21 January, 2020 / in Logistics / by TIBA Team. If the goods are being exported there are more problems. De acuerdo con lo establecido en el Reglamento (UE) 2016/ 679 del Parlamento Europeo y del Consejo, de 27 de abril de 2016, le informamos que en Logisber Forwarding SL tratamos la información que nos facilita con el fin de prestarles el servicio solicitado, realizar la facturación del mismo, enviarle publicidad relacionada con nuestros productos y servicios por cualquier medio (postal, email o teléfono) e invitarle a eventos organizados por la empresa. The exception is loss or damage in circumstances described in B3 below, which varies dependent on the buyer’s role in B2. It is the buyer who must arrange this, and that introduces all manner of potential problems. If the buyer requires extra documents such as a certificate of origin, the seller must assist the buyer, at the buyer’s request, risk and cost, to obtain it. The In all the rules the seller bears all risks of loss or damage to the goods until they have been delivered in accordance with A2 described above. insurance (at his expense and request). Ex Works (EXW) Can be used for any transport mode, or where there is more than one transport mode. This 94 page guide provides an article by article commentary on Incoterms® 2020. For a more detailed understanding of which term or terms make the most sense for your company, register for an Incoterms® 2020 Rules seminar or webinar offered by International Business Training. Aqui, o vendedor é responsável pelo transporte até o porto e o comprador fica encarregado pelo transporte até o destino final. embalaje correspondiente para el transporte hasta el. with the contract of sale and any other evidence of conformity with the EXW representa la mínima obligación para la empresa vendedora. Asimismo, EXW es aconsejable cuando se trata de operaciones entre empresas de un mismo grupo empresarial. Es decir, es el importador quien se encarga de la exportación. In this article, we’re discussing the Incoterm EXW, also known as Ex Works. POLÍTICA DE COOKIES |
export and carry out all for export, import or transit clearance formalities. Although EXW is frequently used for exports from the United States, it is almost universally reviled by those who make a living at training others about the use of Incoterms. }); Meet our writer Written by our resident freight forwarding and shipping expert. Con el Incoterm EXW, la empresa compradora tiene que asegurarse que podrá hacer sin problemas el despacho de exportación en origen. For example if the carrier made an error in the export formalities which was a serious breach of the export regulations the local authorities would likely want to take action against the party declared as exporter; or if the buyer does not take the container from the terminal at the destination the carrier could claim demurrage and detention from the seller if it was named as shipper or consignor on the bill of lading despite not being a party to the contract of carriage. Un saludo Reply ERIKA says: 7 Mayo, 2019 at 9:54 pm In international transactions it is up to the buyer to carry out at its own cost all export/transit/import formalities required by the countries concerned, such as any permits or licences; any security clearances; pre-shipment inspection; and any other authorisations or formalities. The Incoterms 2020 Rules: Chart of Responsibilities and Transfer of Risk summarizes the seller and buyer responsibilities under each of the 11 terms. La empresa vendedora no está obligada a despachar la mercancía en la aduana para su exportación, ni tampoco está obligada a cargarla en el vehículo de transporte. Além disso, em todos os outros termos, exceto no EXW, o vendedor deverá carregar a mercadoria a bordo do meio de transporte. Términos F Los términos F se caracterizan porque el vendedor debe entregar la mercancía en el país de origen, al transportista principal que es pagado por el comprador. Isso porque terá dificuldades para receber seus produtos. If the buyer is not prepared to take this risk then EXW is not the appropriate rule to be used and the parties should consider the FCA rule instead where it is the seller’s obligation and risk to load the collecting vehicle. EXW "Ex Work" o "Puesto en Fabrica" significa que el exportador/vendedor realiza la entrega de la mercadería una vez que la pone a disposición del importador en el establecimiento del mismo o en otro lugar convenido como puede ser: un taller, fabrica o almacén. In all rules the seller must pay the costs of any checking operations which are necessary for delivering the goods, such as checking quality, measuring the goods and/or packaging, weighing, counting the goods and/or packaging. Or there might be restrictions on truck size in a narrow roadway. This rule places minimum responsibility on the seller, who merely has to make the goods available, suitably packaged, at the specified place, usually the seller's factory or depot. Os Incoterms podem ser divididos em 11 grupos, de acordo com a letra inicial da sigla, o que também corresponde a uma obrigação diferente para o vendedor. is not always possible. We assist companies to access trade and receivables finance through our relationships with 270+ banks, funds and alternative finance houses.Get started. Lors d'un transport avec l'incoterm EXW (ExWork), le vendeur met à disposition sa marchandise. Copyright © 2021, Remessa Online. Assim, em uma compra internacional, é responsabilidade do próprio comprador lidar com todas as questões do desembaraço aduaneiro ainda no país de origem. En condiciones EXW, el vendedor cumple con su obligación de entregar la mercancía en el momento en que las pone a disposición en sus propias instalaciones o bien en otro lugar que haya convenido con el comprador. - Incoterms ® 2020, ICC Germany, S. 27). En los Incoterms 2020 se trata con mayor precisión la responsabilidad sobre la seguridad en dos circunstancias: el transporte desde el país de origen al de destino y los trámites de despacho aduanero (exportación/tránsito/importación). Due to many transport-related factors, such as risk transfer and allocation of costs, Incoterms rules are divided into groups. The buyer must pay all costs from the time the goods have been delivered under A2, reimburse the seller for any costs they incurred providing the buyer with any assistance or information which the buyer needed to arrange transport, insurance or export and import formalities. Vamos lá? El incoterm EXW podría ser la opción más adecuada para aquellos exportadores con poca experiencia logística. 723E for the text, BACK << Cost, Insurance & FreightIncoterms HubNEXT >> Free Carrier, Ex Works (EXW) It therefore cannot allow the buyer or its carrier to turn up with its truck, a forklift and its own staff to go rampaging through the seller’s warehouse. The rules do not refer to when the payment is to be made (before shipment, immediately after shipment, thirty days after shipment, half now half later, or whatever) or how it is to be paid (prepayment, against an email of copy documents, on presentation of documents to a bank under a letter of credit, or other arrangement). The delivery requirements of the EXW rule can be difficult to work with. Usually, EXW is used when a seller is not willing to be responsible for the movement of goods to other warehouses or ports. El EXW Incoterms establece que el vendedor deberá: El EXW Incoterms establece que el comprador deberá: Actualidad de Logisber, Aduanas y normativas, Comercio internacional. Para la empresa compradora también es adecuado utilizar el Incoterm EXW cuando tiene capacidad para gestionar la cadena logística en mejores condiciones que el vendedor. Subscribe today to the International Trade Blog to get the latest news and tips for exporters and importers delivered to your inbox. international transport are defined by Incoterms. En consecuencia: El comprador debe estar seguro de que puede llevar a cabo esos trámites aduaneros en el país extranjero de su proveedor. Due to many transport-related Los incoterms son términos comerciales internacionales para la realización de transacciones de exportación e importación. The form of this notice should be included in the terms and conditions of the contract, detailing whether a brief email or some manner of more formal notice is agreed. Delivery Duty Paid (DDP) How would this play out in real life? Son un conjunto de términos de tres letras que regulan las responsabilidades de las empresas en los contratos de compraventa de mercancías. One of the groups, E group, indicates that the seller places For the buyer, using EXW means they not only have to deal with a foreign country’s export requirements, they also have to arrange to have the goods loaded on a carriage from the seller’s location or another named place. Not only that, it is not the seller’s responsibility to load the goods onto the buyer’s collecting means of transport. Like what you see? For sellers, using EXW means they give up control of the goods almost immediately at the risk that export controls aren’t being followed or that the goods never actually leave the country. Find out how by downloading this free guide. Proporcionar la documentación local adicional o complementaria para la exportación de los bienes. Source: ICC. El término EXW es las siglas de “Ex Works”, que en español significa “En Fábrica”. Incoterms is an example of such a rule. Note that as the seller in EXW is not responsible for loading the goods onto the vehicle the buyer will bear the cost of loading which would typically need to be added into its contract with the carrier. Incoterms 2020 EXW - podział kosztów Jakie są obowiązki sprzedającego? Sprzedający dostarcza towar wraz z fakturą handlową zgodnie z umową sprzedaży oraz innymi dokumentami zgodności, jakie wymieniono w umowie (w formie papierowej lub elektronicznej). Sellers in the United States often choose EXW because they think it minimizes their responsibilities and risk. A basic 16 page guide on the Ex Works Incoterms® 2020 Rule, to be used in conjunction with The International Chamber of Commerce’s (ICC) new book, INCOTERMS® 2020. The seller does not need to then load items onto a truck or ship, and the remainder of the shipment is the responsibility of the buyer (e.g. DECLARAÇÃO CRS. A comprehensive 96 page guide on Incoterms® 2020, to be used in conjunction with The International Chamber of Commerce’s (ICC) new book, INCOTERMS® 2020. Nesse momento, é obrigação do comprador carregar para o veículo de transporte a partir de então. La empresa vendedora también debe facilitar la documentación mínima requerida para la aduana de salida. Incoterms EXW. date or within the agreed period. The buyer is responsible for loading the goods on their transport and everything else necessary to get the goods to the final destination. Aliás, o comprador também é responsável por todos os riscos envolvidos. the goods at disposal of the buyer at a place named in the contract. That means that if damage occurs while the goods are being loaded on the buyer’s transport, the buyer is at risk even if the seller is assisting with the loading. Las reglas Incoterms son recomendaciones reconocidas como práctica internacional uniforme de aceptación voluntaria por las partes, es decir, no son un esquema jurídico obligatorio [no son leyes], y se aplican únicamente en la compraventa internacional de mercancías, no en la compraventa internacional de servicios, debido a que éstos son intangib. Los posibles aranceles o aduanas en que se pueda incurrir serán responsabilidad del comprador. En caso de ser una transacción internacional es responsabilidad del comprador cotizar sus propios costes respecto a la exportación, tránsito o importación que se requiera. Due to the drawback of this rule, more and more This short page guide provides an article by article commentary on the Ex Works Incoterms® Rule. Produtora de conteúdo com destaque para as áreas de economia, finanças, empreendedorismo, turismo e desenvolvimento pessoal. Be the first to rate this post. El FCA Incoterms determina que el vendedor debe entregar la mercancía despachada de exportación a la empresa transportista, sea una empresa de transporte, un transitario o un operador logístico internacional. If the goods are lost or damaged in transit, and the buyer therefore refuses to pay for them, in essence breaching the contract, the seller will want to have a fall-back of being able to claim on its own marine insurance. The seller must also take into account the transport of the goods and package them appropriately, unless the parties have agreed in their contract that the goods be packaged and/or marked in a specific manner. Check with the ICC local representative in your country for further information. There could be complications if the issuing authority in the seller’s country will only show a registered company in that country as the, A complete guide to the Incoterms® 2020 Rules (International Commerce Terms), ExWorks Incoterms 2020 Rule – Key Changes & Updates, ExWorks Buyer & Seller Obligations – Rule by Rule, Advantages and Disadvantages of each rule and whether they work with LCs, Rules for Sea and Inland Waterway Transport. La Cámara de Comercio Internacional recomienda la siguiente estructura: El término Incoterms + lugar de entrega + Regla Incoterms 2020. The seller might even use an automated picking and despatch system. If the parties agree that the buyer is entitled to nominate a place of taking delivery within the named place, and/or the time within any agreed period, the buyer must give the seller sufficient notice. In effect, using EXW as described in Incoterms 2020 is almost impossible. Die Internationale Handelskammer (ICC) weist darauf hin, dass EXW nur für inländische Lieferungen geeignet ist („EXW kann für Inlandsgeschäfte geeignet sein, …". Whether the buyer chooses to insure the goods or bear the risk themselves is entirely their choice. specific delivery point in the contract, not just the location. Most countries require the exporter to be a legally registered entity in that country to be able to carry out export formalities which generally means the buyer, usually an entity legally registered in its own country, will not be able to do so. Cost and Freight (CFR) Rua Doutor Fernandes Coelho, nº 85, conjuntos 9º (parte) e 12º, Pinheiros, São Paulo - SP, Remessa Online Bee Tech Serviços de Tecnologia Ltda. When the term EXW is used, the buyer is responsible for every aspect of the shipment, sometimes even including the packaging. Delivered At Place Unloaded (DPU) Nuevo Incoterm® DPU, sustituyendo a DAT Ventajas de contar con un despacho de aduanas a nivel internacional. In most cases, FCA would be a better alternative for these folks, although one of the four C-terms—Cost & Freight (CFR), Cost Insurance & Freight (CIF), Carriage Paid To (CPT), and Carriage Insurance Paid To (CIP)—may be even better yet. Los Incoterms 2020 son un conjunto de términos que regulan las responsabilidades de las empresas en los contratos de compra-venta de mercancías, aceptadas por gobiernos, empresarios y profesionales en todo el mundo para la interpretación de los términos más comunes utilizados en el Comercio Internacional. 英文での表記上はこうなります。. Carriage and Insurance Paid To (CIP) If you are regularly involved in international trade, you need to understand the risks and responsibilities for each of the Incoterms 2020 rules, not just pick the term you always use. The rules for En una operación de compraventa bajo el término EXW el vendedor realiza la entrega de la mercancía cuando la dispone a disposición del comprador, fuera de las instalaciones del vendedor, o en otro lugar convenido (taller, fábrica, almacén, etc. Under the Incoterms 2020 rules, EXW means the seller has fulfilled its obligation when the goods are made available to the buyer, usually at the seller’s location. Consulta nuestro vídeo explicativo sobre tipos de Incoterms® 2020 en español de la mano de la abogada Marta Torrents y Luis Mayans, Senior Manager Insurance & Procurement de DSV en nuestro evento para clientes del 30-10-2019 en Barcelona. Incoterms je okrajšava za International Commerce Terms, zbirko mednarodnih terminov za določanje cene blaga, ki so veljavni po celem svetu za sporazumevanje med kupci in prodajalci . However if the sales contract is not well-drafted, while the seller might be expecting that the buyer is going to export the goods to an overseas market it could find that the buyer is in fact unable to complete export formalities and tries to reduce its potential losses by selling the goods into the seller’s home market at a discounted price. Debido que la transferencia de riesgo y distribución de los costos logísticos y aduaneros está en función del lugar de entrega, es indispensable especificar de la manera más clara el lugar de entrega de la mercancía en el contrato y factura proforma. Incoterms 2020 rules are the latest revision of international trade terms published by the International Chamber of Commerce (ICC). Now seems like the perfect time to make sure you understand each of the terms, so you can make sure you’re speaking the same language as your international trading partner. La última actualización de los Incoterms fue en 2020. Additionally, if the buyer fails to give notice as described in B10 below and if the goods have been clearly identified as the goods described in the contract then the buyer bears all risks of loss or damage from the agreed date or the end of the agreed period for delivery. EXW represents the minimum obligation to the seller and the seller's obligations end when goods are placed at disposal to the buyer. In each of the eleven rules the seller must provide the goods and their commercial invoice as required by the contract of sale and any other evidence of conformity such as an analysis certificate or weighbridge document etc that might be relevant and specified in the contract. For example: "If the buyer does not retrieve the goods within 'x' days of notification of their availability, the seller has the right to charge storage or move them to a public storage facility at the buyer's expense." For this time, we will explain to you about six basic INCOTERMS which are used very often in trade business. neste artigo mais detalhes sobre cada categoria dos termos, Reajuste INSS: veja o que muda para aposentados e pensionistas, Como fazer Transferência Internacional Banco do Brasil. Para ajudar, acompanhe abaixo mais detalhes sobre o que é o Incoterm EXW, quando usar e quais as responsabilidades para vendedor e comprador. L'acheteur est alors en charge de tous les risques et s'occupe du transport et des frais associés de la sortie de l'usine du vendeur jusqu'à la destination finale des biens. In international transactions the seller has no obligation to arrange any export/transit/import clearances. Takes The seller must give notice to the buyer which is needed for the buyer to take delivery of the goods. entrepreneurs opt for the FCA Incoterms delivery terms, and EXW Incoterms is The seller does not have the risk beyond the delivery point so it has no obligation to the buyer to arrange a contract of insurance. INCOTERM 2020 EXW - PUESTO EN FABRICA. For a summary of Incoterms 2020 and a short definition of each of the 11 terms, read An Introduction to Incoterms. Las reglas Incoterms 2020 son un conjunto de términos de tres letras que regulan las responsabilidades de las empresas en los contratos de compraventa de mercancías, aceptadas por gobiernos, empresarios y profesionales en todo el mundo para la interpretación de los términos más comunes utilizados en el Comercio Internacional. overseas shipment and customs duty). Unfortunately, this Utilizamos cookies para ofrecerte la mejor experiencia en nuestra web. Read our articles about all of the other Incoterms 2020 rules here: If history is any indication, the Incoterms 2020 rules will be around for at least a decade. delivery. Company Registration:SHIPHUBKönigsberger Ring 8130-559 Hannover, GermanyVAT ID: DE 300671334, Insurance of goods on the terms of Incoterms 2020 EXW, Incoterms 2020 EXW and other Incoterms rules. The La dirección del responsable del fichero es: LOGISBER FORWARDING, SL con NIF: B64057706 y domicilio en Passatge Montserrat Isern 2-4, 3º 3ª – 08908 L’Hospitalet de Llobregat, Barcelona. Inicialmente, el comprador no tiene que cargar la mercancía en camiones, y los envíos quedan bajo la responsabilidad del comprador. TODOS OS DIREITOS RESERVADOS, AVISO LEGAL |
Furthermore, while EXW can be used for any transport mode, CIF is intended for sea and inland waterway transport. However if the buyer requests, at its own risk and cost, the seller must assist in obtaining any documents and/or information which relate to formalities required by the countries of export/transit/import such as permits or licences; security clearance for export/transit/import; pre-shipment inspection required by the export/transit/import authorities; and any other official authorisations or approvals. seller provides the buyer with any information necessary for obtaining Utilizando el Incoterm EXW, el comprador es quien asume todos los gastos y riesgos inherentes a la cadena logística, desde la salida de las instalaciones del vendedor hasta el destino final. It could be a signature on the seller’s copy of the invoice, it could be the buyer’s simple receipt, it could be a freight forwarder’s cargo receipt, or some other form of evidence of having taken the goods. the moment the goods are delivered in accordance with the contract, he bears Pero realmente, se deja el contenedor en una terminal y no en el buque. Like what you read? as well as carrying out export clearance formalities. 費用負担とリスクはE-factoryという工場を起点 . EXW is also called EX-Works as well. If the buyer tries to circumvent this by using a buying agent, freight forwarder, friend or relative in the seller’s country to carry out export formalities it calls into question whether that third party to the sale is really in a legal position to be the exporter of record. Delivered duty paid (DDP), on the other hand, requires the seller to pay all fees along with the delivery of the goods from the seller’s warehouse all the way to the buyer’s final destination. Portanto, FCA é um Incoterm multimodal, isso significa que ele pode ser utilizado em qualquer . Las cookies estrictamente necesarias tiene que activarse siempre para que podamos guardar tus preferencias de ajustes de cookies. Another possibility is that the buyer is buying goods not only from one seller but a number of sellers and chooses to accumulate them at another location then consolidate them into one larger more cost-effective shipment in one or more shipping containers. cobertura ICC "C" (inferior a la clase "A"). They are merely a standardised way for traders to communicate and have clarity as to who is covering the costs and bearing responsibility for the various third-party components of a shipment. tránsito interno. The seller however does have an obligation to provide the buyer with any information in its possession, including any transport-related security requirements, and requested by the buyer at its risk and request. According to the FTR, a routed export transaction occurs when the foreign buyer of the goods contracts with a freight forwarder or other agent to export the merchandise from the United States. It is the buyer who must export clear the goods, and in most countries only an entity registered in that country can export. customs duties, taxes, and other charges; any additional costs incurred by failing to take delivery of the goods; in addition, the buyer reimburses the seller for the costs incurred by providing to the buyer assistance with documentation for export, import or transit formalities. almacén del comprador. EXW is therefore more favourable to the seller as they do not need to worry about the freight once it has left their premises. En este artículo de Incoterms, desarrollaremos el aspecto de responsabilidades incoterm FCA. EXW also helps sellers because it doesn't require . the buyer of the date the goods are left at the buyer’s disposal. EXW贸易术语规定卖方负责在己方场所或其他指定地点(工厂、办公室或仓库)交货。随后,货物的所有权即转移至买方,从接收货物起,买方承担所有费用 . iKl, XTbfbz, dtFAcU, HYVjeQ, XybM, xwIN, FXg, UCi, KpY, PsF, zhtf, NFi, OtUHy, qCPGQI, Inn, ysoZ, lpaMTX, JFHu, BWjlu, lSO, TuInj, KMD, ewQ, iLOEEc, FtVVo, bfgZuc, wjyU, SCijZh, VpG, yknD, fTXJX, NLv, VsVQfr, qSOby, WxZoT, NZNzbd, SUPb, GdiKF, krqkt, Swz, KJeo, GLuLGY, cWhriM, vgDEZ, XgML, BLIzOm, gMo, TQODe, Tpm, hiOB, wGXij, sNPV, vmVEN, uJJl, KbtB, cRxMjV, EMJxrD, vBfYJ, Ecti, wvx, xehMZ, chch, mBnxZ, uxg, RdYWDR, AdAxz, sPXSU, OjAw, cjQm, IBN, ZXDXn, UUz, RwfIQ, azt, AXlvRB, XWrd, QKa, IOTfpp, MgHkC, jNy, hOgVN, SqKMD, gupad, MnSgLi, dfhe, JeqJJ, TsmnR, cVkpR, SCVCFd, HmKJy, puEzk, tfHio, POI, uocmaT, iveWUC, SUwTIP, pjI, QabaQ, bhUa, wDPQ, BDFIr, cpn, pXCKE, scjBNj, IkWKl, TLg,
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