摘要: |
There is a paucity of research on Incoterms®. The article reviews the evolution of Incoterms®, the current state of research and use of Incoterms®, and sets the foundation for future research. Incoterms® are the globally accepted terms in a contract of sale that define the obligations, costs, and risks, that the buyers' and sellers' organizations must undertake. The authors classify currently published research into four categories: Incoterms® focused on a country; the comparison between the different versions of Incoterms®; Incoterms® in trade and legal issues; and understanding of Incoterms®. There is no depth of research published on the use of Incoterms® in trade agreements between buyer and sellers, in the implications for the supply chains of both buyer and seller, on the choice of the Incoterm®, nor in the conflict with other legal systems and commercial codes. Further, there is substantial confusion in the industry about Incoterms® and when and how to apply them in practice. |