为 此，“在需要办理海关手续时（where applicable）的用语被加人了相关术语的 A2 和 B2、A6 和 B6 条款，这样，在无需办理海关手续的情况下，使用该用 语就可以避免模棱两可。
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买方必须自担风险和费用，取得任何出口和进口许可证或其他官方许可，在需要办理海关手续时，并办理货物出口的一切海关手续。
The buyer must obtain at his own risk and expense any export and import licence or other official authorisation and carry out, where applicable all customs formalities for the export of the goods.
买方必须自担风险和费用，取得任何出口和进口许可证或其他官方许可，在需要办理海关手续时，并办理货物出口的一切海关手续。
The buyer must obtain at his own risk and expense any export and import license or other official authorization and carry out, where applicable3 all customs formalities for die export of the goods.
卖方必须在需要办理海关手续时，办理海关手续的费用及货物进口时应交纳的一切关税，税款和其他费用，以及办理后继运输的费用。
The buyer must pay, where applicable, the cost of customs formalities as well as all duties, taxes and other charges payable upon import of the goods and for their subsequent transport.
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