Importance of delivery conditions in the external price calculation

Abstract

The delivery conditions of the merchandise at export, established by the rules INCOTERMS 2000, influence the external price structure. There are some conditions in which the external price includes only the value of the merchandise and other conditions in which, besides the value of the merchandise, the price includes also the external transport and insurance. In the case of the exports on commercial credit, when it appears the notion of external interest, this one may be included in the price or may be invoiced separately, thus defining gross external prices and net external prices.