肩上擔山知任重，志存云天砥礪行
Legal Consequences and Coping Strategies of Abandoned Goods at Destination Port under Tariff Barriers
By: Lawyer Zhao Baolian
法律后果分析
Legal Consequences Analysis
1. 買方可能構(gòu)成違約
若買方因目的國臨時加征關(guān)稅而拒絕提貨，首先應審視合同中關(guān)于“交貨義務”“稅費承擔”及“不可抗力”條款的具體規(guī)定。若合同明確指出買方需承擔目的國稅費，且未將關(guān)稅變動列為不可抗力情形，則買方的棄貨行為可能構(gòu)成根本性違約，賣方有權(quán)依法追索違約責任及相應的損害賠償。
在此情境下，買方不僅需承擔違約責任，還可能面臨信譽損失及未來合作機會減少的風險。同時，賣方在追索過程中，應準備好充分的證據(jù)材料，包括但不限于合同文本、交易記錄、關(guān)稅變動通知等，以證明買方的違約行為及自身的損失情況。此外，賣方還需考慮采取合適的法律途徑，如國際仲裁或訴訟，以確保自身權(quán)益得到有效維護。
1. Buyer May Be in Breach of Contract
If the buyer refuses to take delivery of the goods due to the temporary imposition of customs duties in the destination country, he should first examine the specific provisions of the contract on "delivery obligation", "tax commitment" and "force majeure" clauses.If the contract clearly states that the buyer shall bear the taxes and fees of the destination country, and the tariff change is not listed as a force majeure situation, the buyer's abandonment of the goods may constitute a fundamental breach of contract, and the seller has the right to recover the liability for breach of contract and corresponding damages according to law.
In this scenario, the buyer not only needs to bear liability for breach of contract, but may also face the risk of reputation loss and reduced future cooperation opportunities.At the same time, in the process of recourse, the seller should prepare sufficient evidence materials, including but not limited to contract texts, transaction records, tariff change notices, etc., to prove the buyer's breach of contract and his own losses.In addition, the seller also needs to consider taking appropriate legal channels, such as international arbitration or litigation, to ensure that his rights and interests are effectively safeguarded.
2. 賣方面臨實際損失
無人提貨將直接導致賣方承擔港口滯留費用（如滯港費、滯箱費、倉儲費等），以及后續(xù)轉(zhuǎn)賣或處置貨物的相關(guān)費用。此外，賣方還可能面臨信用受損和后續(xù)貿(mào)易機會流失的風險。若未及時處置，部分目的港可能會依據(jù)當?shù)胤蓪⒇浳镆暈闂壺洠M而導致貨物被依法拍賣甚至銷毀，進一步加劇損失。
更糟糕的是，賣方還可能因貨物長時間滯留港口而面臨倉儲空間緊張的問題，這不僅會影響其正常的物流運作，還可能對其與港口的合作關(guān)系產(chǎn)生負面影響。此外，如果貨物被依法拍賣或銷毀，賣方除了經(jīng)濟損失外，還可能面臨品牌形象受損的風險，這對于依賴良好商譽進行國際貿(mào)易的賣方來說，無疑是一個沉重的打擊。因此，面對目的港無人提貨的情況，賣方需要迅速采取行動，以減少損失并維護自身權(quán)益。
2. Seller Faces Real Economic Loss
No one picks up the goods will directly cause the seller to bear the port detention expenses (such as port detention fees, container detention fees, storage fees, etc.), as well as the related expenses of subsequent resale or disposal of the goods.In addition, the seller may also face the risk of credit damage and subsequent loss of trade opportunities.If it is not disposed of in time, some destination ports may regard the goods as abandoned goods according to local laws, which will lead to the goods being auctioned or even destroyed according to law, further exacerbating losses.
To make matters worse, the seller may also face the problem of tight warehousing space due to the long-term detention of the goods in the port, which will not only affect its normal logistics operation, but also negatively affect its cooperative relationship with the port.In addition, if the goods are auctioned or destroyed according to law, the seller may face the risk of brand image damage in addition to economic losses, which is undoubtedly a heavy blow to sellers who rely on good goodwill for international trade.Therefore, in the face of no one picking up the goods at the destination port, the seller needs to take quick action to reduce losses and safeguard his rights and interests.
3. 引發(fā)多地法律爭議
若合同適用《聯(lián)合國國際貨物銷售合同公約》（CISG）或涉及多地法律，棄貨可能引發(fā)仲裁地選擇、適用法律沖突、證據(jù)保全等一系列復雜法律問題，對中小型出口商而言尤為挑戰(zhàn)重重。
這些問題不僅增加了解決爭議的成本，還可能因法律解釋的差異導致不確定性增加，影響企業(yè)的決策效率和風險控制。此外，不同法律體系下的訴訟程序和執(zhí)行難度也可能大相徑庭，使得賣方在追索損失時面臨更多障礙。因此，對于涉及跨國交易的出口商而言，預防和妥善解決目的港無人提貨問題，減少法律爭議的發(fā)生，顯得尤為關(guān)鍵。
3. Multijurisdictional Legal Disputes May Arise
If the contract applies to the United Nations Convention on Contracts for the International Sale of Goods (CISG) or involves the laws of many places, the abandonment of goods may lead to a series of complex legal issues such as the selection of arbitration place, conflicts of applicable laws, and evidence preservation, which is particularly challenging for small and medium-sized exporters.
These problems not only increase the cost of dispute resolution, but also may lead to increased uncertainty due to differences in legal interpretation, which may affect the decision-making efficiency and risk control of enterprises.In addition, the difficulty of litigation procedures and enforcement under different legal systems can also vary significantly, making sellers face more obstacles when pursuing losses.Therefore, for exporters involved in cross-border transactions, it is particularly crucial to prevent and properly solve the problem of unmanned delivery at the port of destination and reduce the occurrence of legal disputes.
應對方法建議
Recommended Coping Strategies
1. 完善合同條款
在合同簽署階段，需特別關(guān)注以下要點：
首先合同中應當明確稅費分擔條款，以防因責任界定模糊而引發(fā)糾紛；其次一定注意要設(shè)置不可抗力條款，并且在不可抗力條款中，清晰界定關(guān)稅政策突變是否屬于免責范圍；最后在復雜的國際形式下，買賣雙方應當 約定棄貨情形下的具體后果，包括貨物自動回轉(zhuǎn)、第三方轉(zhuǎn)售及賠償標準等相關(guān)事宜。
此外，還應考慮增加關(guān)于貨物檢驗、驗收以及質(zhì)量標準的詳細條款，確保在貨物到達目的地后，買賣雙方對貨物的狀態(tài)有明確的共識，避免因質(zhì)量問題導致的棄貨爭議。同時，合同中應包含明確的爭議解決機制，包括選擇適用的法律、仲裁機構(gòu)或法院，以及爭議解決的具體流程和時限，以便在發(fā)生糾紛時能夠迅速、有效地解決。此外，合同中還可以加入關(guān)于貨物保險的相關(guān)條款，確保在運輸過程中貨物得到充分的保障，減少因意外事件導致的損失和風險。
1. Improve Contract Clauses
During the contract signing stage, special attention should be paid to the following points:
First of all, the tax sharing clause should be clearly specified in the contract to prevent disputes caused by vague definition of responsibility;Secondly, we must pay attention to setting a force majeure clause, and in the force majeure clause, clearly define whether the sudden change of tariff policy belongs to the scope of exemption;Finally, under the complex international form, buyers and sellers should agree on the specific consequences in the case of abandonment, including automatic turnover of goods, third-party resale, compensation standards and other related matters.
In addition, consideration should be given to adding detailed clauses on inspection, acceptance and quality standards of goods, so as to ensure that the buyer and seller have a clear consensus on the status of the goods after the goods arrive at their destination, and avoid disputes over abandonment caused by quality problems.At the same time, the contract should contain a clear dispute resolution mechanism, including the selection of applicable law, arbitration institution or court, as well as the specific process and time limit for dispute resolution, so that disputes can be resolved quickly and effectively when they arise.In addition, relevant clauses on cargo insurance can also be added to the contract to ensure that the goods are fully protected during transportation and reduce losses and risks caused by accidents.
2. 快速啟動應對機制
發(fā)生無人提貨時，應立即采取一系列應對措施以確保自身權(quán)益不受損害。
首先，需通過書面形式正式通知買方，明確要求其前來提貨并承擔由此產(chǎn)生的所有相關(guān)費用。這一步驟不僅是對買方責任的明確提醒，也是為后續(xù)可能的法律糾紛留存證據(jù)。
緊接著，應著手收集關(guān)于棄貨事實的全面證據(jù)，包括但不限于港口發(fā)出的正式通知、詳細的費用賬單以及與買方之間的郵件往來記錄。這些證據(jù)將在后續(xù)可能的協(xié)商或法律程序中發(fā)揮關(guān)鍵作用。
此外，啟動催告程序也是必不可少的一環(huán)，通過正式渠道向買方發(fā)出催告通知，明確其提貨的最后期限。若買方在規(guī)定期限內(nèi)仍未采取行動，則需根據(jù)合同條款考慮單方解除或中止履行義務的可能性，以保護自身免受進一步的經(jīng)濟損失。
When no one picks up the goods, a series of countermeasures should be taken immediately to ensure that their rights and interests are not damaged.
First of all, it is necessary to formally notify the buyer in writing, explicitly asking him to come to pick up the goods and bear all related expenses incurred therefrom.This step is not only a clear reminder of the buyer's responsibility, but also preserves evidence for possible subsequent legal disputes.
Immediately afterwards, we should start to collect comprehensive evidence about the fact of abandonment, including but not limited to the formal notice issued by the port, detailed bills of expenses and records of mail exchanges with the buyer.This evidence will play a key role in possible subsequent consultations or legal proceedings.
In addition, it is also essential to start the reminder procedure, and send a reminder notice to the buyer through formal channels to clarify the deadline for his delivery.If the buyer fails to take action within the prescribed time limit, it needs to consider the possibility of unilaterally terminating or suspending the performance of its obligations according to the terms of the contract to protect itself from further economic losses.
2. Activate Immediate Response Procedures**
Upon abandonment, the seller should promptly:
- Serve written notice to the buyer demanding pickup and payment of related fees;
- Gather evidence of abandonment (e.g., port notices, invoices, emails);
- Issue formal warnings or initiate procedures to suspend or terminate contractual performance.
3. 尋求替代買家或處理方案
根據(jù)貨物屬性和市場情況，考慮在當?shù)剞D(zhuǎn)賣、委托第三方提貨，或?qū)⒇浳锘剡\。需注意轉(zhuǎn)賣或處置流程應符合法律程序，避免因處置不當引發(fā)次生糾紛。
3. Seek Alternative Buyers or Disposal Plans
According to the attributes of the goods and market conditions, consider reselling them locally, entrusting a third party to pick up the goods, or returning the goods.It should be noted that the resale or disposal process should comply with legal procedures to avoid secondary disputes caused by improper disposal.
4. 啟動法律程序維護權(quán)益
若協(xié)商未能達成一致，可根據(jù)合同條款選擇適用的爭議解決方式（仲裁或訴訟）追究買方責任。當案件涉及多個國家時，建議委托專業(yè)律師團隊評估適用法律及管轄權(quán)問題，以確定最佳司法途徑。
在選擇仲裁或訴訟作為爭議解決方式時，應充分考慮案件的復雜性、成本和時間因素。仲裁通常更為靈活和保密，而訴訟則可能更為正式和公開。此外，仲裁裁決在國際上通常更容易得到執(zhí)行，但訴訟可能在某些情況下更為適宜，特別是當涉及公共利益或需要明確法律先例時。
4. Initiate Legal Action to Protect Rights
If negotiation fails to reach an agreement, the applicable dispute resolution method (arbitration or litigation) may be selected according to the terms of the contract to hold the buyer liable.When the case involves multiple countries, it is recommended to entrust a team of professional lawyers to evaluate the applicable law and jurisdiction issues to determine the best judicial route.
When choosing arbitration or litigation as a dispute resolution method, the complexity, cost and time factors of the case should be fully considered.Arbitration is generally more flexible and confidential, while litigation may be more formal and public.In addition, arbitral awards are usually easier to enforce internationally, but litigation may be more appropriate in some cases, especially when public interests are involved or clear legal precedents are needed.
5. 強化貿(mào)易合規(guī)和風險控制機制
建議企業(yè)根據(jù)國際形勢變化，及時調(diào)整貿(mào)易條款，提升對關(guān)稅政策變動的敏感度。在必要時，可引入信用保險、國際收匯擔保等工具，以有效降低風險。
同時，企業(yè)應加強市場研究，深入分析全球貿(mào)易趨勢，以便更好地預測和應對潛在的市場變化。此外，建立多元化的供應鏈體系，可以減少對單一市場的依賴，從而提高整體的抗風險能力。
5. Strengthen Compliance and Risk Control
It is suggested that enterprises should adjust trade terms in time according to changes in the international situation, and enhance their sensitivity to changes in tariff policies.When necessary, tools such as credit insurance and international foreign exchange guarantee can be introduced to effectively reduce risks.
At the same time, enterprises should strengthen market research and deeply analyze global trade trends in order to better predict and respond to potential market changes.In addition, the establishment of a diversified supply chain system can reduce the dependence on a single market, thus improving the overall ability to resist risks.
案例分析
Case Studies
案例一：中國出口商訴買方棄貨并索賠港口費用案
Case 1: Chinese Exporter Successfully Claimed Damages for Abandoned Goods at U.S. Port
背景簡介：
廣東某出口公司與美國買家簽訂銷售合同，出口一批機械設(shè)備至洛杉磯港口，采用FOB條款，稅費由買方承擔。發(fā)貨后，美國臨時提高該類設(shè)備進口關(guān)稅至原來的三倍，買方以成本過高為由拒絕提貨，貨物在港滯留超過60天。
出口商經(jīng)多次催告未果，最終在香港國際仲裁中心提起仲裁，要求買方支付滯港費、滯箱費以及后續(xù)轉(zhuǎn)賣損失。仲裁庭認定：
- 合同中已明確約定稅費責任歸買方，
- 買方棄貨構(gòu)成根本違約，
- 出口商及時采取減損措施（包括通知、保全及轉(zhuǎn)售），
據(jù)此支持了出口商主張的大部分損失金額。
法律啟示：
- 明確稅費分擔條款對責任認定至關(guān)重要；
- 棄貨行為構(gòu)成違約時，賣方應及時收集證據(jù)并減損；
- 仲裁在處理跨境棄貨爭議中具有高效性與國際執(zhí)行力。
案例二：中國法院判決支持賣方棄貨索賠的案例（江蘇高院，2022）
Case 2: Chinese Court Upholds Seller’s Claim for Damages Caused by Buyer’s Abandonment (Jiangsu High Court, 2022)**
案件概況：
江蘇某出口公司與印度買家簽訂出口合同，出口一批電子元件。貨物運至印度后，因當?shù)赝蝗粚嵤┬玛P(guān)稅政策，買方未能及時清關(guān)并最終放棄提貨。貨物在港口積壓近三個月后被轉(zhuǎn)售。
江蘇高院審理認為，合同明確約定買方負責目的國關(guān)稅及清關(guān)義務，棄貨構(gòu)成違約。法院支持賣方關(guān)于滯港費、倉儲費、轉(zhuǎn)售差價等損失的全部主張。
法律要點：
- 中國法院認可國際貿(mào)易中“棄貨即違約”原則；
- 買方如未履行清關(guān)及提貨義務，應承擔全額賠償責任；
- 出口企業(yè)應留存好與棄貨相關(guān)的電子郵件、費用票據(jù)、港口通知等證據(jù)。
結(jié)語
Conclusion
關(guān)稅壁壘是當今國際貿(mào)易中的現(xiàn)實挑戰(zhàn)。目的港無人提貨雖是個案表現(xiàn)，但實質(zhì)反映出合同設(shè)計、風險分擔、法律適用等多重問題。對于涉外企業(yè)而言，應通過事前預防、事中應對與事后維權(quán)的系統(tǒng)思維，建立更為完善的風險管理機制，以穩(wěn)健應對日趨復雜的國際貿(mào)易環(huán)境。
Tariff barriers are a practical challenge in today’s international trade. While goods abandonment at the destination port may appear isolated, it reflects deeper issues of contract drafting, risk allocation, and legal applicability. Foreign trade enterprises must adopt a systematic approach—preventive planning, timely response, and post-event remedies—to establish robust risk management mechanisms and navigate an increasingly complex global trade environment.、
若確實發(fā)生爭議，請聯(lián)系我們團隊。我們擁有豐富的涉外訴訟經(jīng)驗，對外貿(mào)業(yè)務極為熟悉，能夠有效引導中國企業(yè)實現(xiàn)利益最大化，避免損失進一步擴大。
If a dispute does arise, please contact our team.We have rich experience in foreign-related litigation and are extremely familiar with foreign trade business, which can effectively guide Chinese enterprises to maximize their profits and avoid further losses.
我們的專業(yè)團隊將提供全方位的法律支持，確保您的權(quán)益在國際舞臺上得到充分的保護。我們深諳國際貿(mào)易規(guī)則，能夠迅速應對各種復雜的法律挑戰(zhàn)，為您的企業(yè)保駕護航。
Our team of professionals will provide a full range of legal support to ensure that your rights and interests are fully protected on the international stage.We are well versed in international trade rules and can quickly respond to complex legal challenges to protect your business.
作者介紹
趙寶蓮律師
北京市京師（深圳）律師事務所進出口法律事務部主任，法律碩士。
主要執(zhí)業(yè)方向為涉外訴訟與仲裁、外商投資及國內(nèi)企業(yè)對外投資法律事務、外貿(mào)業(yè)務法務支撐。
