Eduardo Olarte Soto. Abogado.
En el comercio internacional, una de las mayores preocupaciones de comprador y vendedor es saber hasta dónde llega su responsabilidad. Cuando se está negociando el contrato de compraventa es necesario pactar las condiciones del transporte internacional. En ese momento se suelen fijar las responsabilidades, traslado del riesgo de pérdida de la mercancía y costes. El Incoterm bajo el que se llevará a cabo la operación regula estos aspectos.
Los Incoterms son un conjunto de reglas internacionales, regidos por la Cámara de Comercio Internacional (CCI), que determinan el alcance de las cláusulas comerciales incluidas en el contrato de compraventa internacional y que conocen los alumnos del Máster en Derecho de Comercio Internacional de UNIR. El uso de un incoterm u otro permite determinar los elementos que componen el precio, en qué momento y dónde se produce la transferencia de riesgos sobre la mercancía del vendedor hacia el comprador, el lugar de entrega de la mercancía, quién contrata y paga el transporte y el seguro y qué documentos tramita cada parte y su costo.
Al referirnos en los contratos a un término de la CCI, el comprador y el vendedor reducen la incertidumbre propia de las prácticas comerciales e interpretaciones diferentes de un país al otro. Las responsabilidades y las obligaciones respectivas para la entrega de mercancías y las obligaciones de documentos del vendedor se vuelven más precisas. Los Incoterms, aunque son facultativos, son cláusulas estandarizadas y reconocidas que permiten evitar litigios al distribuir claramente entre el comprador y el vendedor.
Pero, ¿cuál sería el mejor Incoterm en una transacción internacional? No solo del precio que se esté dispuesto a pagar, sino de las capacidades de organización de la empresa, el medio de transporte utilizado, el nivel de servicio que se desea aportar al cliente o recibir del proveedor, o según las costumbres del mercado, las prácticas de la competencia, etc. El Incoterm elegido debe adaptarse tanto a las mercancías que serán despachadas como al medio de transporte.
Qué Incoterm elegir
Desde el punto de vista de la negociación del Incoterm, dos serían los aspectos a tener en cuenta a la hora de elegir uno u otro. Dependiendo de si es el precio lo más relevante o dónde se produce la transferencia del riesgo de pérdida de la mercancía. Hay que tener en cuenta que los Incoterms pueden ser utilizados tanto por comprador como vendedor y dependerá de la experiencia y el grado de seguridad que se pretenda alcanzar.
El más básico de los Incoterms es el EXW (ex works). El vendedor no se encarga del transporte, aunque queda preparada para el transporte internacional. Su responsabilidad termina en la puerta del almacén o fábrica y debe ser el cliente en destino quien contrate el transporte el, seguro, etc.
El Incoterm FOB (free on board) va un paso más allá e implica que el vendedor carga la mercancía en el barco. Traspasa el riesgo de pérdida en el momento en que, literalmente, se traspasa la borda del barco y a partir de ese momento la mercancía ya es responsabilidad del comprador. Queda el precio fijado como si fuera para un nacional, ya que no supone más coste que el de entrega.
Los incoterms CIF (cost, insurance and freight) y CFR (cost and freight) son los más recomendables, ya que facilitan las cosas al comprador y dejan claro el traspaso de riesgos. Admeás, permite ahorrar costes en la mercancía al poder contratar el transporte a un precio más ajustado. El CIF incluye el seguro mientras que el CF no lo hace.
Los Incoterms DDP (delivered duty paid) y DAP (Delivered at Place) obligan al vendedor a entregar la mercancía en el almacén del cliente en el país de destino. Esto significa que el vendedor debe controlar absolutamente todo lo que pase en el país de destino. Todo el peso va a recaer sobre el vendedor, por lo que hay que ser muy consciente de las posibles complicaciones y la complejidad que pueda tener la operación. Además, el precio puede resultar demasiado elevado en este caso, ya que el vendedor sin contactos en el país de destino puede haber encarecido los costes.
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