VII-P-2aS-946
(INCOTERMS) INTERNATIONAL COMERCE TERMS.- ITS CONCEPT FOR THE APPLICATION OF COUNTERVAILING DUTIES.- In accordance to the last version of the INCOTERMS (International Commerce Terms, or in Spanish Términos de Comercio Internacional) of 1990, used at the international negotiations, the following are contemplated, with its corresponding meaning in Spanish: 1. EXW Ex Works: Ex Works; 2. FCA: Free Carrier: Free Carrier; 3 FAS: Free Alongside Ship: Free Alongside Ship; 4. FOB: Free on Board: Free on Board; 5. CFR: Cost and Freight: Cost and Freight; 6. CIF: Cost Insurance and Freight: Cost Insurance and Freight; 7. CPT: Carriage Paid To: Carriage Paid To; 8. CIP: Carriage and Insurance Paid To: Carriage and Insurance Paid To; 9. DAF: Delivered at Frontier: Delivered at Frontier; 10. DES: Delivered ex Ship: Delivered ex Ship; 11. DEQ: Delivered ex Quay: Delivered ex Quay; 12. DDU: Delivered Duty Paid: Delivered Duty Paid. Of the aforementioned it appears that the commercial terms, taking into account the initial letter of its acronyms, are classified into four groups: I) Terms E, II) Terms F, III) Terms C, IV) Terms D. The group E, is characterized because the buyer picks up the goods at the warehouse or factory of the seller. The group F is distinguished because the seller is free of the transportation cost and the risk of the goods. The Group C, has as an identifier element that the seller must take on certain costs, as well as the payment of the initial transportation. The group C implies that the seller pays said costs. The group D particularizes itself in the matter that the seller is obligated to deliver the goods at the destination place. Therefore, the use of these terms at the international commerce operations determine the place of delivery of the goods, from which it depends the determination of who runs the risks of lost or deterioration, as well as the place in where the products are received, circumstances that evidently contribute directly on the price of the goods and, in consequence, on the base that shall be taken into account for the taxes and duties, such as the countervailing duties.
PRECEDENTS:
IV-P-2aS-169 Proceeding No. 100(14)19/98/17778/97.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of October 29, 1998, by majority of 4 votes in favor and 1 against: Reporting Judge: Francisco Valdés Lizárraga.- Secretary: Lic. Enrique Orozco Moles. R.T.F.J.F.A. Fourth Era. Year II. No.17. December 1999. pg. 62
V-P-2aS-102 Proceeding No. 842/00-07-03-6/245/01-S2-07-04.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of August 14, 2001, by unanimity of 5 votes in favor: Reporting Judge: Silvia Eugenia Díaz Vega.- Secretary: Lic. María Elda Hernández Bautista. (Thesis approved in session of August 16, 2001) R.T.F.J.F.A. Fifth Era. Year II. No.13. January 2002. pg. 50
VII-P-2aS-424 Administrative Proceeding No 2811/12-05-02-3/44/13-S2-08-03.- Solved by the Second Section of the Superior Chamber of the Federal Court of Tax and Administrative Justice, in session of August 13, 2013, by unanimity of 4 votes in favor: Reporting Judge: Víctor Martín Orduña Muñoz.- Secretary: : Lic. María Elda Hernández Bautista. (Thesis approved in session of August 13, 2013) R.T.F.J.F.A. Seventh Era. Year IV. No.32. March 2014. pg. 4