{"id":10681,"date":"2024-07-04T15:29:35","date_gmt":"2024-07-04T19:29:35","guid":{"rendered":"https:\/\/fvdrc.com\/?p=10681"},"modified":"2026-02-26T11:57:45","modified_gmt":"2026-02-26T16:57:45","slug":"consignation-et-prix-apres-vente","status":"publish","type":"post","link":"https:\/\/fvdrc.com\/fr\/solutions\/consignation-et-prix-apres-vente\/","title":{"rendered":"Diff\u00e9rencier consignation et prix apr\u00e8s vente"},"content":{"rendered":"\n<p><strong>La consignation et le prix apr\u00e8s vente (PAS) continuent de soulever maintes questions dans le secteur des fruits et l\u00e9gumes. \u00c9tant donn\u00e9 le potentiel de confusion, examinons les caract\u00e9ristiques particuli\u00e8res \u00e0 chacune et leur signification afin d\u2019en arriver \u00e0 une compr\u00e9hension claire et de pr\u00e9venir la m\u00e9sinterpr\u00e9tation.<\/strong><\/p>\n<p>La consignation et le prix apr\u00e8s vente (PAS) continuent de soulever maintes questions dans le secteur des fruits et l\u00e9gumes. \u00c9tant donn\u00e9 le potentiel de confusion, examinons les caract\u00e9ristiques particuli\u00e8res \u00e0 chacune et leur signification afin d\u2019en arriver \u00e0 une compr\u00e9hension claire et de pr\u00e9venir la m\u00e9sinterpr\u00e9tation.<\/p>\n<p>Lors d\u2019un diff\u00e9rend, les exigences et le fardeau de la preuve pour les deux types de transaction sont diff\u00e9rents, ce qui signifie que la responsabilit\u00e9 et les obligations l\u00e9gales des parties varieront selon le type de transaction.<\/p>\n<p>Nous allons expliquer en d\u00e9tails ci-dessous ces deux types de transaction mais d\u2019abord, voyons leurs similarit\u00e9s. Elles n\u2019ont pas de prix ou de retour fix\u00e9 \u00e0 l\u2019avance; on a tendance \u00e0 recourir \u00e0 ces deux types lorsque la confiance dans la relation d\u2019affaire est bien \u00e9tablie ou lorsque le produit ne rencontre pas les modalit\u00e9s contractuelles \u00e0 l\u2019arriv\u00e9e \u00e0 destination. Notons enfin que certaines d\u00e9penses peuvent \u00eatre d\u00e9duites par d\u00e9faut des recettes brutes g\u00e9n\u00e9r\u00e9es par la vente du produit.<\/p>\n<h5>CONSIGNATION :<br><img decoding=\"async\" class=\"alignnone size-large wp-image-10708 lazyload\" data-src=\"https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-1024x256.jpg\" alt=\"Consignation\" width=\"1000\" height=\"250\" data-srcset=\"https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-1024x256.jpg 1024w, https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-300x75.jpg 300w, https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-768x192.jpg 768w, https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-50x13.jpg 50w, https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-1536x384.jpg 1536w, https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french-1200x300.jpg 1200w, https:\/\/fvdrc.com\/wp-content\/uploads\/2024\/07\/consign_pas_chart_french.jpg 1596w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1000px; --smush-placeholder-aspect-ratio: 1000\/250;\" \/><\/h5>\n\n\n\n<p>Commen\u00e7ons par d\u00e9finir ce qu\u2019est la consignation. C\u2019est un type d\u2019entente selon laquelle une partie se voit confi\u00e9e la possession de biens afin qu\u2019elle les vende au nom de l\u2019autre partie qui lui a confi\u00e9 ces biens.<\/p>\n<p>Le consignateur est le fournisseur et demeure propri\u00e9taire des biens laiss\u00e9s en consignation. Le consignataire est le vendeur ou l\u2019agent qui s\u2019affaire \u00e0 vendre les biens sur le march\u00e9 au nom du consignateur. Le consignateur en demeure le propri\u00e9taire jusqu\u2019\u00e0 ce que le consignataire les vende et que le consignateur re\u00e7oive le paiement de la vente. Le consignateur et le consignataire doivent discuter des d\u00e9penses que pourra soustraire le consignataire du montant des ventes. Lorsqu\u2019il re\u00e7oit les biens, le consignataire doit les vendre au meilleur prix possible pour le compte du consignateur et tire une commission de ses ventes.<\/p>\n<p>Le consignataire est encourag\u00e9 \u00e0 vendre le produit au meilleur prix possible, de mani\u00e8re \u00e0 en maximiser la valeur. Il devrait donc prioriser le produit et l\u2019\u00e9couler rapidement. Dans une transaction en consignation, les parties pourront recourir au Market News ou \u00e0 InfoHort comme point de r\u00e9f\u00e9rence ou convenir par \u00e9crit d\u2019un prix minimum garanti.<\/p>\n<p>Une fois le produit vendu, le consignataire a la responsabilit\u00e9 de fournir une comptabilisation d\u00e9taill\u00e9e de ses ventes. Ce rapport doit comprendre le prix, le montant et la date de chaque vente, ainsi que les frais dont on a convenu comme le transport, l\u2019entreposage, les frais d\u2019inspection et la commission. Habituellement, la commission du consignataire s\u2019\u00e9tablit dans une fourchette allant de 8 \u00e0 15 %, parfois davantage. Tout cela aura \u00e9t\u00e9 convenu \u00e0 l\u2019avance par \u00e9crit de fa\u00e7on \u00e0 \u00e9viter tout malentendu.<\/p>\n<p>En raison du lien de confiance d\u00e9j\u00e0 \u00e9tabli entre le consignateur et le consignataire, une inspection \u00e0 destination n\u2019est pas n\u00e9cessaire, \u00e0 moins d\u2019en avoir autrement convenu. Cette confiance se fonde sur une compr\u00e9hension mutuelle que le consignataire rapportera fid\u00e8lement les ventes, d\u00e9duira les frais convenus et remettra au consignateur les sommes qui lui reviennent en paiement de son produit.<\/p>\n<p>\u00c0 moins que les parties n\u2019en conviennent autrement, les transactions en consignation imposent toutefois certaines restrictions au consignataire. Celui-ci ne peut \u00ab reconsigner \u00bb le produit ni le vendre \u00e0 prix ouvert et, en raison de potentiels conflits d\u2019int\u00e9r\u00eat, il ne peut non plus vendre le produit \u00e0 une entreprise apparent\u00e9e ni \u00e0 une entreprise ayant le ou les m\u00eames propri\u00e9taires.<\/p>\n<h5>LE PRIX APR\u00c8S VENTE :<\/h5>\n<p>Une transaction \u00e0 prix apr\u00e8s vente (PAS, de son acronyme anglais) est un type de transaction selon lequel aucun prix n\u2019est fix\u00e9 d\u2019avance alors que les parties s\u2019entendent plut\u00f4t pour en convenir apr\u00e8s que l\u2019acheteur aura vendu le produit. Si le vendeur n\u2019est pas d\u2019accord avec le prix offert par l\u2019acheteur, il incombe \u00e0 l\u2019acheteur d\u2019\u00e9tayer son offre. Si les n\u00e9gociations demeurent infructueuses, m\u00eame si cela n\u2019est pas exig\u00e9, une comptabilisation des ventes est la m\u00e9thode la plus commune pour d\u00e9montrer comment le produit a \u00e9t\u00e9 \u00e9coul\u00e9. Cela signifie habituellement fournir promptement une liste des ventes et des d\u00e9penses encourues qui montre comment l\u2019acheteur en est arriv\u00e9 \u00e0 son offre. Si le retour offert au vendeur ne lui rapporte pas autant que les prix du march\u00e9, il incombe \u00e0 l\u2019acheteur de d\u00e9montrer pourquoi il n\u2019a pu vendre le produit au prix du march\u00e9.<\/p>\n<p>La comptabilisation des ventes doit contenir les m\u00eames \u00e9l\u00e9ments que la comptabilisation d\u00e9taill\u00e9e des ventes abord\u00e9e pr\u00e9c\u00e9demment dans le cas de la consignation, \u00e0 l\u2019exception des commissions, qui ne peuvent \u00eatre vers\u00e9es que s\u2019il en a \u00e9t\u00e9 convenu entre les parties. Si le produit n\u2019est pas endommag\u00e9, on s\u2019attend \u00e0 ce qu\u2019il se vende pr\u00e8s ou au-dessus des prix du march\u00e9 courants.<\/p>\n<p>Si, dans le cadre d\u2019une transaction PAS, l\u2019acheteur re\u00e7oit des denr\u00e9es endommag\u00e9es, il doit demander une inspection f\u00e9d\u00e9rale pour prouver que l\u2019envoi a \u00e9t\u00e9 re\u00e7u en mauvais \u00e9tat, appuyant ainsi le fait que les ventes puissent avoir \u00e9t\u00e9 conclues \u00e0 des prix inf\u00e9rieurs \u00e0 ceux du march\u00e9. En outre, les r\u00e9sultats apparaissant au rapport d\u2019inspection doivent d\u00e9montrer que le produit n\u2019\u00e9tait pas conforme aux dispositions contractuelles ni aux directives sur l\u2019arrivage de marchandises de la DRC.<br \/>Quand une inspection f\u00e9d\u00e9rale est-elle n\u00e9cessaire?<\/p>\n<p>Une inspection f\u00e9d\u00e9rale montrant que le produit ne rencontre pas les dispositions contractuelles ou les directives sur l\u2019arrivage de marchandises de la DRC devient n\u00e9cessaire dans une transaction en consignation ou \u00e0 prix apr\u00e8s vente lorsqu\u2019il faut d\u00e9montrer pourquoi les fruits et l\u00e9gumes ont \u00e9t\u00e9 vendus \u00e0 prix inf\u00e9rieurs au march\u00e9. Toutefois, une inspection f\u00e9d\u00e9rale devient obligatoire lorsque 5% ou plus du produit re\u00e7u n\u2019a pas de valeur commerciale et qu\u2019il faut le jeter ou le donner. Il importe de noter qu\u2019un certificat de mise au rebut n\u2019est pas la m\u00eame chose qu\u2019un rapport d\u2019inspection de l\u2019\u00e9tat du produit montrant que le produit n\u2019a plus de valeur commerciale.<\/p>\n<h5>CORRECTION D\u2019UNE MODALIT\u00c9 APPRAISSANT \u00c0 LA PLACE DE L\u2019AUTRE SUR UNE FACTURE :<\/h5>\n<p>Veuillez vous rappeler que la consignation et le PAS sont deux modalit\u00e9s de vente distinctes qui ne devraient pas \u00eatre interchang\u00e9es l\u2019une avec l\u2019autre. Si vous recevez une facture sur laquelle on a interchang\u00e9 les deux modalit\u00e9s, communiquez avec l\u2019exp\u00e9diteur afin de la faire corriger. Assurez-vous dans vos transactions en consignation de discuter, comprendre et convenir des modalit\u00e9s, pr\u00e9f\u00e9rablement par \u00e9crit. Les <a href=\"https:\/\/fvdrc.com\/fr\/adhesion\/les-normes\/les-directives-sur-larrivage-de-marchandises\/\" target=\"_blank\" rel=\"noopener\">directives sur l\u2019arrivage de marchandises de la DRC<\/a> indiquent qu\u2019en l\u2019absence d\u2019entente sur les dispositions contractuelles, ce seront les conditions FAB sans cat\u00e9gorie qui s\u2019appliqueront par d\u00e9faut. Enfin, si l\u2019on ne parvient pas \u00e0 s\u2019entendre sur le prix, ce sera le prix du march\u00e9 qui s\u2019appliquera \u00e9galement par d\u00e9faut.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La consignation et le prix apr\u00e8s vente (PAS) continuent de soulever maintes questions dans le secteur des fruits et l\u00e9gumes. \u00c9tant donn\u00e9 le potentiel de confusion, examinons les caract\u00e9ristiques particuli\u00e8res \u00e0 chacune et leur signification afin d\u2019en arriver \u00e0 une compr\u00e9hension claire et de pr\u00e9venir la m\u00e9sinterpr\u00e9tation. La consignation et le prix apr\u00e8s vente (PAS) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":10717,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":"","_wpscppro_dont_share_socialmedia":false,"_wpscppro_custom_social_share_image":0,"_facebook_share_type":"default","_twitter_share_type":"default","_linkedin_share_type":"default","_pinterest_share_type":"default","_linkedin_share_type_page":"default","_instagram_share_type":"default","_medium_share_type":"default","_threads_share_type":"default","_google_business_share_type":"default","_selected_social_profile":[],"_wpsp_enable_custom_social_template":false,"_wpsp_social_scheduling":{"enabled":false,"datetime":null,"platforms":[],"status":"template_only","dateOption":"today","timeOption":"now","customDays":"","customHours":"","customDate":"","customTime":"","schedulingType":"absolute"},"_wpsp_active_default_template":true},"categories":[97],"tags":[92],"class_list":["post-10681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solutions","tag-solutions-article"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- 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consignation et le prix apr\u00e8s vente (PAS) continuent de soulever maintes questions dans le secteur des fruits et l\u00e9gumes. \u00c9tant donn\u00e9 le potentiel de confusion, examinons les caract\u00e9ristiques particuli\u00e8res \u00e0 chacune et leur signification afin d\u2019en arriver \u00e0 une compr\u00e9hension claire et de pr\u00e9venir la m\u00e9sinterpr\u00e9tation. 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