INTERNATIONAL COMMERCIAL TERMS AND THEIR NECESSITY FOR THE LOGISTICS

1 PAŠKA Martin
Co-authors:
2 MALKUS Tomasz 3 ROSOVÁ Andrea 4 TREBUŇA Peter 5 KAČMÁRY Peter 6 BEHÚN Marcel
Institutions:
1 Technical University of Košice, Letná 9, 042 00, Košice, Slovak republic, EU, mpaska@centrum.sk
2 Department of Process Management, Cracow University of Economics, Rakowicka 27, 31-510 Cracow, Poland, EU, malkust@uek.krakow.pl
3 Technical University of Košice, Letná 9, 042 00, Košice, Slovak republic, EU, andrea.rosova@tuke.sk
4 Technical University of Košice, Letná 9, 042 00, Košice, Slovak republic, EU, peter.trebuna@tuke.sk
5 Technical University of Košice, Letná 9, 042 00, Košice, Slovak republic, EU, peter.kacmary@tuke.sk
6 Technical University of Košice, Letná 9, 042 00, Košice, Slovak republic, EU, marcel.behun@tuke.sk
Conference:
CLC 2018 - Carpathian Logistics Congress, Wellness Hotel Step, Prague, Czech Republic, EU, December 3 - 5, 2018
Proceedings:
Proceedings CLC 2018 - Carpathian Logistics Congress
Pages:
688-696
ISBN:
978-80-87294-88-8
ISSN:
2694-9318
Published:
18th April 2019
Proceedings of the conference were published in Web of Science.
Metrics:
379 views / 154 downloads
Abstract

The main target of the article is the methodical summation of the International Commercial Terms pricing. International Commercial Terms (INCOTERMS) are necessary for the logistics from the point of view of the attributable costs of the customs procedure and set of international rules for the interpretation of the most commonly used trade clauses in foreign trade. Article will be focused to the INCOTERMS and rules how is procedure of enumeration of costs of the customs procedure in practice. The cost calculation affects the basic parameters of the transported goods, such as weight, dimensions, method of packing, storage, handling of goods and others.

Keywords: InCoTerms, logistics, transport, customers, taxes, cost.

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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