Taller 1.

Martes de Comercio Exterior

“Gestión Documental de Operaciones de Import-Export”
Caso Práctico: Cálculo de Precios de Exportación

La empresa española MUEBLES LEVANTE SA domiciliada en Ibi (Alicante) está negociando con
un importador norteamericano, SUNRISE FURNITURE LTD de Orlando (Florida) la venta de un
contenedor de sus productos.

El importador le ha solicitado precios para los siguientes Incoterms:

1. EXW Ibi, Incoterms 2010

2. FCA Ibi, Incoterms 2010

3. FCA Terminal Marítima Puerto de Valencia Incoterms 2010.

4. CPT Terminal Puerto de Jacksonville (Florida) Incoterms 2010.

5. CIP Terminal Puerto de Jacksonville (Florida) Incoterms 2010.

6. DAT Terminal Terminal Puerto de Jacksonville (Florida) Incoterms 2010.

7. DAP Orlando (Florida) Incoterms 2010.

8. DDP Orlando (Florida) Incoterms 2010.

Se trata de un envío compuesto por 30 estanterías de madera. Cada estantería se transporta

desmontada en una caja de 1 x 1 x 2 metros (ancho x alto x largo) y de 190 kilos de peso bruto.

El envío se va a transportar desde el almacén del exportador hasta el del importador enun
contenedor high cube de 40 pies.

La relación de costes de la operación es la siguiente:

COSTES EN ORIGEN

 COSTE FABRICACIÓN: 265 € / Estantería

 COSTE ENVASE Y EMBALAJE: 2,7 €/ Estantería
 CERTIFICADO DE ORIGEN: 60 €
 TRANSPORTE INTERIOR HASTA PUERTO VALENCIA: 450 €
 DESPACHO EXPORTACIÓN: 90 €
 GASTOS FOB:

- ISPS (Recargo seguridad puerto): 48 €

- Tarifa Portuaria (T3): 80 €

- Emisión de B/L: 40 €

- THC en origen: 140 €

 FLETE “STRICT LINER TERMS”VALENCIA / JACKSONVILLE: 1.328 €, recargos incluidos

(CAF, BAF …)
 PRIMA SEGURO DE TRANSPORTE: 150 €
COSTES DESTINO (CAMBIO: 1 €/ 1.25 USD)

 THC EN DESTINO: 163 USD = 130 €

 DESPACHO IMPORTACIÓN: 56 USD = 45€
 ARANCEL: 850 USD = 680 €
 IMPUESTOS: 1802 USD = 1.460 €
 TRANSPORTE INTERIOR HASTA ORLANDO: 725 USD = 580 €

Por último, añadir que el margen de beneficio que el exportador desea obtener en esta
operación es de un 20%.

Se pide:

Marcar, en el tabla de la Hoja de Respuesta, los costes que le correspondería asumir al

exportador en cada uno de los Incoterms que el importador le solicita cotización.

En caso de duda, puedes consultar el Cuadro de los Incoterms 2010 que encontrarás dentro
de la documentación facilitada.
 HOJA DE RESPUESTA
Caso Práctico: Cálculo del Precio de Exportación
INCOTERMS 2010
FCA CPT DAT
CIP Terminal
Terminal Terminal Terminal DAP DDP
EXW Ibi FCA Ibi Puerto de
Puerto de Puerto de Puerto de Orlando Orlando
Jacksonville
Valencia Jacksonville Jacksonville

ELEMENTOS DE COSTE
Fabricación estanterías
Envase y embalaje exportación
Certificado de Origen
Beneficio (30% precio coste)
Despacho de exportación
Transporte interior hasta puerto Valencia
ISPS (Recargo seguridad puerto)
Tarifa Portuaria (T3)
Emisión B/L
THC en origen
Flete Valencia / Jacksonville, recargos incluidos
Prima de seguro de transporte
THC en destino
Transporte interior hasta Orlando
Despacho de importación
Arancel
Impuestos
 Page 1

Shipper (full style and address) BIMCO LINER BILL OF LADING

CODE NAME: “CONLINEBILL 2000”
Amended January 1950; August 1952; January 1973;
July 1974; August 1976; January 1978; November 2000.

Consignee (full style and address) or Order B/L No. Reference No.

Vessel

Notify Party (full style and address) Port of loading

Port of discharge

PARTICULARS DECLARED BY THE SHIPPER BUT NOT ACKNOWLEDGED BY THE CARRIER

Container No./Seal No./Marks and Numbers Number and kind of packages; description of cargo Gross weight, kg Measurement, m3

SHIPPED on board in apparent good order and condition (unless otherwise stated Total number of Containers/Packages or Units received by the Carrier
herein) the total number of Containers/Packages or Units indicated in the Box
opposite entitled “Total number of Containers/Packages or Units received by the
Carrier” and the cargo as specified above, weight, measure, marks, numbers, Shipper’s declared value Declared value charge
quality, contents and value unknown, for carriage to the Port of discharge or so
near thereunto as the vessel may safely get and lie always afloat, to be delivered
in the like good order and condition at the Port of discharge unto the lawful holder Freight details and charges
of the Bill of Lading, on payment of freight as indicated to the right plus other
charges incurred in accordance with the provisions contained in this Bill of Lading.
In accepting this Bill of Lading the Merchant* expressly accepts and agrees to all
its stipulations on both Page 1 and Page 2, whether written, printed, stamped or
otherwise incorporated, as fully as if they were all signed by the Merchant.
One original Bill of Lading must be surrendered duly endorsed in exchange for the
cargo or delivery order, whereupon all other Bills of Lading to be void.
IN WITNESS whereof the Carrier, Master or their Agent has signed the number of
original Bills of Lading stated below right, all of this tenor and date.

Carrier’s name/principal place of business Date shipped on board Place and date of issue

Number of original Bills of Lading

The Baltic and International Maritime Council

Pre-carriage by**
(BIMCO), Copenhagen, 2000

Signature Place of receipt by pre-carrier**

............................................................................................................................ Carrier
Copyright, published by

or, for the Carrier

............................................................................................................................ as Master
(Master’s name/signature) Place of delivery by on-carrier**

............................................................................................................................ as Agents
(Agent’s name/signature)

*As defined hereinafter (Cl. 1)

**Applicable only when pre-/on-carriage is arranged in accordance with Clause 8
Printed and sold by Fr. G. Knudtzons Bogtrykkeri A/S, Vallensbaekvej 61, DK-2625 Vallensbaek, Fax: +45 4366 0701
BIMCO LINER BILL OF LADING Page 2
Code Name: “CONLINEBILL 2000”

1. Definition. any custom of the port. If the Merchant or his Agent fails to onboard or on shore); difficulties in loading or discharging would
“Merchant” includes the shipper, the receiver, the consignor, take delivery of the cargo the Carrier’s discharging of the cargo prevent the Vessel from leaving the Port of loading or reaching
the consignee, the holder of the Bill of Lading, the owner of shall be deemed fulfilment of the contract of carriage. Should or entering the Port of discharge or there discharging in the
the cargo and any person entitled to possession of the cargo. the cargo not be applied for within a reasonable time, the Car- usual manner and departing therefrom, all of which safely and
2. Notification. rier may sell the same privately or by auction. If the Merchant without unreasonable delay, the Master may discharge the
Any mention in this Bill of Lading of parties to be notified of the or his Agent fails to take delivery of the cargo as fast as the cargo at the Port of loading or any other safe and convenient
arrival of the cargo is solely for the information of the Carrier Vessel can discharge, the Merchant shall be liable to the Car- port.
and failure to give such notification shall not involve the Car- rier for any overtime charges, losses, costs and expenses in- (d) The discharge, under the provisions of this Clause, of any
rier in any liability nor relieve the Merchant of any obligation curred by the Carrier. cargo shall be deemed due fulfilment of the contract of car-
hereunder. (f) The Merchant shall accept his reasonable proportion of riage.
3. Liability for Carriage Between Port of Loading and Port unidentified loose cargo. (e) If in connection with the exercise of any liberty under this
of Discharge. 10. Freight, Charges, Costs, Expenses, Duties, Taxes and Clause any extra expenses are incurred they shall be paid by
(a) The International Convention for the Unification of Certain Fines. the Merchant in addition to the freight, together with return
Rules of Law relating to Bills of Lading signed at Brussels on (a) Freight, whether paid or not, shall be considered as fully freight, if any, and a reasonable compensation for any extra
25 August 1924 (“the Hague Rules”) as amended by the Pro- earned upon loading and non-returnable in any event. Unless services rendered to the cargo.
tocol signed at Brussels on 23 February 1968 (“the otherwise specified, freight and/or charges under this Con- 15. Defences and Limits of Liability for the Carrier, Ser-
Hague-Visby Rules”) and as enacted in the country of ship- tract are payable by the Merchant to the Carrier on demand. vants and Agents.
ment shall apply to this Contract. When the Hague-Visby Rules Interest at Libor (or its successor) plus 2 per cent. shall run (a) It is hereby expressly agreed that no servant or agent of
are not enacted in the country of shipment, the corresponding from fourteen days after the date when freight and charges the Carrier (which for the purpose of this Clause includes ev-
legislation of the country of destination shall apply, irrespec- are payable. ery independent contractor from time to time employed by the
tive of whether such legislation may only regulate outbound (b) The Merchant shall be liable for all costs and expenses of Carrier) shall in any circumstances whatsoever be under any
shipments. fumigation, gathering and sorting loose cargo and weighing liability whatsoever to the Merchant under this Contract of car-
When there is no enactment of the Hague-Visby Rules in ei- onboard, repairing damage to and replacing packing due to riage for any loss, damage or delay of whatsoever kind arising
ther the country of shipment or in the country of destination, excepted causes, and any extra handling of the cargo for any or resulting directly or indirectly from any act, neglect or de-
the Hague-Visby Rules shall apply to this Contract save where of the aforementioned reasons. fault on his part while acting in the course of or in connection
the Hague Rules as enacted in the country of shipment or, if (c) The Merchant shall be liable for any dues, duties, taxes with his employment.
no such enactment is in place, the Hague Rules as enacted in and charges which under any denomination may be levied, (b) Without prejudice to the generality of the foregoing provi-
the country of destination apply compulsorily to this Contract. inter alia, on the basis of freight, weight of cargo or tonnage of sions in this Clause, every exemption from liability, limitation,
The Protocol signed at Brussels on 21 December 1979 (“the the Vessel. condition and liberty herein contained and every right, defence
SDR Protocol 1979”) shall apply where the Hague-Visby Rules (d) The Merchant shall be liable for all fines, penalties, costs, and immunity of whatsoever nature applicable to the Carrier
apply, whether mandatorily or by this Contract. expenses and losses which the Carrier, Vessel or cargo may or to which the Carrier is entitled, shall also be available and
The Carrier shall in no case be responsible for loss of or dam- incur through non-observance of Customs House and/or im- shall extend to protect every such servant and agent of the
age to cargo arising prior to loading, after discharging, or with port or export regulations. Carrier acting as aforesaid.
respect to deck cargo and live animals. (e) The Carrier is entitled in case of incorrect declaration of (c) The Merchant undertakes that no claim shall be made
(b) If the Carrier is held liable in respect of delay, consequen- contents, weights, measurements or value of the cargo to claim against any servant or agent of the Carrier and, if any claim
tial loss or damage other than loss of or damage to the cargo, double the amount of freight which would have been due if should nevertheless be made, to indemnify the Carrier against
the liability of the Carrier shall be limited to the freight for the such declaration had been correctly given. For the purpose of all consequences thereof.
carriage covered by this Bill of Lading, or to the limitation ascertaining the actual facts, the Carrier shall have the right to (d) For the purpose of all the foregoing provisions of this Clause
amount as determined in sub-clause 3(a), whichever is the obtain from the Merchant the original invoice and to have the the Carrier is or shall be deemed to be acting as agent or
lesser. cargo inspected and its contents, weight, measurement or trustee on behalf of and for the benefit of all persons who might
(c) The aggregate liability of the Carrier and/or any of his ser- value verified. be his servants or agents from time to time and all such per-
vants, agents or independent contractors under this Contract 11. Lien. sons shall to this extent be or be deemed to be parties to this
shall, in no circumstances, exceed the limits of liability for the The Carrier shall have a lien on all cargo for any amount due Contract of carriage.
total loss of the cargo under sub-clause 3(a) or, if applicable, under this contract and the costs of recovering the same and 16. Stowage.
the Additional Clause. shall be entitled to sell the cargo privately or by auction to (a) The Carrier shall have the right to stow cargo by means of
4. Law and Jurisdiction. satisfy any such claims. containers, trailers, transportable tanks, flats, pallets, or simi-

Draft Copy
Disputes arising out of or in connection with this Bill of Lading 12. General Average and Salvage. lar articles of transport used to consolidate goods.
shall be exclusively determined by the courts and in accor- General Average shall be adjusted, stated and settled in Lon- (b) The Carrier shall have the right to carry containers, trailers,
dance with the law of the place where the Carrier has his prin- don according to the York-Antwerp Rules 1994, or any modifi- transportable tanks and covered flats, whether stowed by the
cipal place of business, as stated on Page 1, except as pro- cation thereof, in respect of all cargo, whether carried on or Carrier or received by him in a stowed condition from the Mer-
vided elsewhere herein. under deck. In the event of accident, danger, damage or di- chant, on or under deck without notice to the Merchant.
5. The Scope of Carriage. saster before or after commencement of the voyage resulting 17. Shipper-Packed Containers, trailers, transportable
The intended carriage shall not be limited to the direct route from any cause whatsoever, whether due to negligence or not, tanks, flats and pallets.
but shall be deemed to include any proceeding or returning to for which or for the consequence of which the Carrier is not (a) If a container has not been filled, packed or stowed by the
or stopping or slowing down at or off any ports or places for responsible by statute, contract or otherwise, the Merchant Carrier, the Carrier shall not be liable for any loss of or dam-
any reasonable purpose connected with the carriage includ- shall contribute with the Carrier in General Average to the pay- age to its contents and the Merchant shall cover any loss or
ing bunkering, loading, discharging, or other cargo operations ment of any sacrifice, losses or expenses of a General Aver- expense incurred by the Carrier, if such loss, damage or ex-
and maintenance of Vessel and crew. age nature that may be made or incurred, and shall pay sal- pense has been caused by:
6. Substitution of Vessel. vage and special charges incurred in respect of the cargo. If a (i) negligent filling, packing or stowing of the container;
The Carrier shall be at liberty to carry the cargo or part thereof salving vessel is owned or operated by the Carrier, salvage (ii) the contents being unsuitable for carriage in container; or
to the Port of discharge by the said or other vessel or vessels shall be paid for as fully as if the salving vessel or vessels (iii) the unsuitability or defective condition of the container un-
either belonging to the Carrier or others, or by other means of belonged to strangers. less the container has been supplied by the Carrier and the
transport, proceeding either directly or indirectly to such port. 13. Both-to-Blame Collision Clause. unsuitability or defective condition would not have been ap-
7. Transhipment. If the Vessel comes into collision with another vessel as a re- parent upon reasonable inspection at or prior to the time when
The Carrier shall be at liberty to tranship, lighter, land and store sult of the negligence of the other vessel and any act, negli- the container was filled, packed or stowed.
the cargo either on shore or afloat and reship and forward the gence or default of the Master, Mariner, Pilot or the servants (b) The provisions of sub-clause (i) of this Clause also apply
same to the Port of discharge. of the Carrier in the navigation or in the management of the with respect to trailers, transportable tanks, flats and pallets
8. Liability for Pre- and On-Carriage. Vessel, the Merchant will indemnify the Carrier against all loss which have not been filled, packed or stowed by the Carrier.
When the Carrier arranges pre-carriage of the cargo from a or liability to the other or non-carrying vessel or her Owner in (c) The Carrier does not accept liability for damage due to the
place other than the Vessel’s Port of loading or on-carriage of so far as such loss or liability represents loss of or damage to unsuitability or defective condition of reefer equipment or trail-
the cargo to a place other than the Vessel’s Port of discharge, or any claim whatsoever of the owner of the cargo paid or ers supplied by the Merchant.
the Carrier shall contract as the Merchant’s Agent only and payable by the other or non-carrying vessel or her Owner to 18. Return of Containers.
the Carrier shall not be liable for any loss or damage arising the owner of the cargo and set-off, recouped or recovered by (a) Containers, pallets or similar articles of transport supplied
during any part of the carriage other than between the Port of the other or non-carrying vessel or her Owner as part of his by or on behalf of the Carrier shall be returned to the Carrier in
loading and the Port of discharge even though the freight for claim against the carrying vessel or Carrier. The foregoing pro- the same order and condition as handed over to the Merchant,
the whole carriage has been collected by him. visions shall also apply where the Owner, operator or those in normal wear and tear excepted, with interiors clean and within
9. Loading and Discharging. charge of any vessel or vessels or objects other than, or in the time prescribed in the Carrier’s tariff or elsewhere.
(a) Loading and discharging of the cargo shall be arranged by addition to, the colliding vessels or objects are at fault in re- (b) The Merchant shall be liable to the Carrier for any loss,
the Carrier or his Agent. spect of a collision or contact. damage to, or delay, including demurrage and detention in-
(b) The Merchant shall, at his risk and expense, handle and/or 14. Government directions, War, Epidemics, Ice, Strikes, curred by or sustained to containers, pallets or similar articles
store the cargo before loading and after discharging. etc. of transport during the period between handing over to the
(c) Loading and discharging may commence without prior no- (a) The Master and the Carrier shall have liberty to comply Merchant and return to the Carrier.
tice. with any order or directions or recommendations in connec- ADDITIONAL CLAUSE
(d) The Merchant or his Agent shall tender the cargo when the tion with the carriage under this Contract given by any Gov- U.S. Trade. Period of Responsibility.
Vessel is ready to load and as fast as the Vessel can receive ernment or Authority, or anybody acting or purporting to act on (i) In case the Contract evidenced by this Bill of Lading is sub-
including, if required by the Carrier, outside ordinary working behalf of such Government or Authority, or having under the ject to the Carriage of Goods by Sea Act of the United States
hours notwithstanding any custom of the port. If the Merchant terms of the insurance on the Vessel the right to give such of America, 1936 (U.S. COGSA), then the provisions stated in
or his Agent fails to tender the cargo when the Vessel is ready orders or directions or recommendations. said Act shall govern before loading and after discharge and
to load or fails to load as fast as the Vessel can receive the (b) Should it appear that the performance of the carriage would throughout the entire time the cargo is in the Carrier’s custody
cargo, the Carrier shall be relieved of any obligation to load expose the Vessel or any cargo onboard to risk of seizure, and in which event freight shall be payable on the cargo com-
such cargo, the Vessel shall be entitled to leave the port with- damage or delay, in consequence of war, warlike operations, ing into the Carrier’s custody.
out further notice and the Merchant shall be liable to the Car- blockade, riots, civil commotions or piracy, or any person (ii) If the U.S. COGSA applies, and unless the nature and value
rier for deadfreight and/or any overtime charges, losses, costs onboard to risk of loss of life or freedom, or that any such risk of the cargo has been declared by the shipper before the cargo
and expenses incurred by the Carrier. has increased, the Master may discharge the cargo at the Port has been handed over to the Carrier and inserted in this Bill of
(e) The Merchant or his Agent shall take delivery of the cargo of loading or any other safe and convenient port. Lading, the Carrier shall in no event be or become liable for
as fast as the Vessel can discharge including, if required by (c) Should it appear that epidemics; quarantine; ice; labour any loss or damage to the cargo in an amount exceeding USD
the Carrier, outside ordinary working hours notwithstanding troubles, labour obstructions, strikes, lockouts (whether 500 per package or customary freight unit.
 Taller 1. Martes de Comercio Exterior
“Gestión Documental de Operaciones de Import-Export”
Caso Práctico: Cumplimentar un B/L

La empresa exportadora murciana GWE PLASTICS SL ha negociado la venta de 3 contenedores

de plástico reciclado de Polietileno de Alta Densidad a un cliente de Hong Kong en condiciones
CPT Terminal Hong Kong Port.

Para cumplir con sus obligaciones de transporte, GWE PLASTICS SL, a través de su transitario
habitual MOSCA MARÍTIMO SL., ha solicitado cotizaciones a diversas navieras que ofrecen
servicios de línea regular hasta el puerto de destino acordado

GWE PLASTICS SL deberá contratar y pagar el transporte hasta dicha terminal, entregando la
mercancía (transmitiendo el riesgo) al primer transportista que se haga cargo de la misma.

La mercancía es recogida por 3 camiones portacontenedores en el domicilio del exportador,

desde donde se trasladará ya amparada por el conocimiento de embarque (servicio house-pier
o door-port) hasta el puerto de exportación. Una vez embarcada en el buque, el consignatario
de la naviera emite el B/L, que envía al embarcador/exportador/cargador.

El B/L lo emite la naviera a partir de la información facilitada por el transitario. Se emite y entrega
al cargador junto a la factura de transporte a las 24 o 48 horas de la salida del buque.

El resto de datos de la operación se presentan a continuación:

- Cargador (Shipper): GWE PLASTICS SL.: C/Africa SN. 30500 Molina de Segura, Murcia, España.

- Destinatario (Consignee): HIGHPARK TRADING (HONG KONG) CO, LTD. ROOM 1298, 22/f,
TOWER 7, SILVERLINE, 50 CANTON ROAD. HONG KONG

- Notificar a (Notify Party): same as consignee

- B/L Nº: 951538268

- Reference Nº (Booking): 951538268

- Buque (Vessel): CMA CGM ERVING

- Puerto de embarque (Port of Loading): Valencia

- Puerto de descarga (Port of Discharge): Hong Kong

- Nº de contenedor / Nº Precinto/ Marcas y Números (Container Nº/ Seal Nº/ Marks &
Numbers)

- MEDU8575452 / 40HC. Seal/EU0004019181

- TEMU6903935 / 40HC. Seal/EU0004019182

- MEDU0192716 / 40HC. Seal/EU0004019183

- Nº y clase de embalaje. Descripción de la mercancía (Number and kind of packages;

description of cargo) : 3 containers said to contain 102 bales of HDPE Plastic scrap. Shipper’s
load, stow, weight and count.
- Peso Bruto Kg (Gross weight, kg): 54.340 Kg

- Cubicaje (Measurement): 120 CBM

- Nº total de contenedores recibido por el transportista (Total number of

containers/packages or units received by the Carrier): 3 containers

- Detalles del Flete y cargos (Freight Details and Charges): Freight prepaid

- Datos del Transportista/Transitario (Carrier`s name/ principal place of business): MSC

VALENCIA (SPAIN)

- Fecha de embarque (Date shipped on board): 2014-05-02

- Lugar y fecha de emisión ( Place & date of issue): Valencia 2014-05-04

- Nº de originales B/L ( Nº os originals B/L): 3 THREE

- Transportado hasta puerto por (Pre-carried by): MOSCA MARÍTIMO, MURCIA (SPAIN)

- Lugar de carga por transportista (Place of receipt by precarrier): Molina de Segura, Murcia,
Spain

- Lugar de entrega por transportista (Place of delivery by on carrier): Hong Kong

- Firma (Signature): Agente de MSC en Valencia

Se pide:

Con los datos aportados cumplimentar el conocimiento de embarque (B/L) que se adjunta en
la documentación.