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इनकोटर्स अंतर्राष्ट्रीय व्यापार में खरीदार और विक्रेता के बीच अधिकारों एवं कर्तव्यों को स्पष्ट करने का एक मानक साधन है। ये नियम विश्व व्यापार में एक समान भाषा का कार्य करते हैं और यह बताते हैं कि किस पक्ष को माल ढुलाई, बीमा, सीमा शुल्क और जोखिम वहन की जिम्मेदारी लेनी है। इनकोटर्स (International Commercial Terms) को अंतर्राष्ट्रीय वाणिज्य मंडल (ICC) द्वारा समय-समय पर अद्यतन किया जाता है। प्रत्येक अनुबंध के तहत माल के हस्तांतरण, परिवहन लागत और बीमा की जिम्मेदारियों का निर्धारण होता है। इन अनुबंधों का उद्देश्य विवाद की स्थिति को कम करना और अंतर्राष्ट्रीय व्यापार को अधिक सुगम बनाना है। इनकोटर्स के अंतर्गत विभिन्न अनुबंधों में EXW (Ex-Works), FCA (Free Carrier), FAS (Free Alongside Ship), FOB (Free On Board), CFR (Cost and Freight), CIF (Cost, Insurance and Freight), CPT (Carriage Paid To), CIP (Carriage and Insurance Paid To), DAP (Delivered at Place), DPU (Delivered at Place Unloaded), और DDP (Delivered Duty Paid) प्रमुख हैं। प्रत्येक अनुबंध में विक्रेता और खरीदार की जिम्मेदारियाँ अलग-अलग निर्धारित होती हैं। EXW __________ _______ __________ ____ _______ _______ _____ ______.
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