Eduardo Olarte Soto. Abogado.
El Incoterm CFR o C&F, cuyas siglas responden al término inglés Cost and Freight, es un término utilizado en la compraventa internacional de mercancías para indicar que el vendedor debe responsabilizarse de hacer llegar la mercancía al punto de destino acordado con el comprador a bordo del medio de transporte que él mismo decida, así como del pago del coste del flete marítimo internacional. Cuando se dice punto de destino convenido nos estamos refiriendo al puerto de destino, pues el incoterm CFR es exclusivo del transporte marítimo. Es decir, una vez desembarcada la mercancía, cesan las obligaciones del vendedor.
A diferencia de otros incoterms, en el caso del CFR la transferencia del riesgo se realiza en el momento en el que la mercancía ha sido cargada a bordo del barco en el muelle del puerto de origen, independientemente de si el vendedor paga o no el flete internacional.
El Incoterm CFR es un término utilizado en la compraventa internacional de mercancías para indicar que el vendedor debe responsabilizarse de hacer llegar la mercancía al punto de destino acordado con el comprador. Es exclusivo del transporte marítimo
El cálculo del precio de la mercancía, basada en este Incoterm, incluye el coste de la mercancía más el coste del flete y los gastos de exportación (maniobras, almacenaje, agentes) hasta hacerla llegar al puerto de destino. a diferencia del Incoterm FOB, en el que el coste se limita al coste de la mercancía. Este Incoterm es preferido por muchos compradores, ya que al tener que hacer llegar la mercancía desde el punto de origen por barco, se entiende que el vendedor no sólo tiene mejor información (y más económica) sobre el coste de los fletes, sino que es más fácil el tránsito aduanero que, para un extranjero, supondría el tener que contratar un agente de aduanas y el despacho de las mercancías en un país extranjero.
¿Cuáles son las obligaciones de comprador y vendedor sujeto el contrato de compraventa a este Incoterm?
En cuanto a las obligaciones, el vendedor deberá obtener cualquier licencia de exportación u otra autorización oficial precisa (documentos, permisos, requisitos, impuestos) y llevar a cabo todas las formalidades aduaneras necesarias para la exportación de la mercancía. Además, deberá cumplir con todos los requisitos habituales, como contratar el transporte de la mercancía (flete de lugar de exportación al lugar de importación) al puerto de destino designado por la ruta usual en un buque de navegación marítima del tipo normalmente empleado para transportar la mercancía descrita en el contrato así como entregar la mercancía a bordo del buque, en el puerto de embarque, en la fecha o dentro del plazo estipulados.
Es necesario señalar que, para el vendedor, los riesgos de pérdida o daño de la mercancía se mantienen hasta el momento en que la mercancía haya sobrepasado la borda del buque en el puerto de embarque.
Si bien no es el más utilizado para el transporte marítimo (pues se suele preferir el Incoterm CIF, que incluye el seguro), sí que permite establecer un coste más ajustado del precio de la mercancía repartiendo los riesgos entre las partes de forma igualitaria
Por su parte, el comprador debe, naturalmente pagar el precio según lo dispuesto en el contrato de compra-venta y conseguir y pagar, cualquier licencia de importación o cualquier otra autorización oficial precisa, así como llevar a cabo todos los trámites aduaneros para la importación de la mercancía (maniobras, almacenaje, agentes). Además de esto, tendrá que hacerse cargo del coste del transporte del puerto de importación hasta su destino final y, si fuera de su interés, los seguros que desee contratar.
En cuanto a los riesgos de pérdida o daño de las mercancía, el comprador los asume desde el momento en que haya sobrepasado la borda del buque en el puerto de embarque a no ser que no de aviso al vendedor en cuyo caso asumirá todos los riesgos de pérdida o daños que pueda sufrir la mercancía a partir de la fecha convenida o la fecha de expiración del plazo fijado para el embarque…
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