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Incoterms 是一套解释贸易术语的国际规则, 定明销售合约中买卖双方的责任范围, 避免因各国不同的贸易习惯以引起误解及争议。

Incoterms 2000 由国际商会 (ICC) 公布及修订出版。

EXW Ex Works ( named place)
The seller is responsible to make the goods available to the buyer at the sellerˇs own premises. The buyer bears all costs and risk in delivering the goods from the sellerˇs premise to the named place of destination.
FCA Free Carrier ( named place)
The seller has to fulfill the obligations to deliver the goods and clear them for export to the carrier named place where the risk of loss and damage is also transferred from seller to buyer.
FAS

Free Alongside Ship (named port
of shipment)

The seller has to fulfill the obligations to deliver the goods alongside the vessel on the quay at the named port of shipment, where the buyer bears all costs and risk from that time.
FOB Free On Board (named port of shipment
The seller has to fulfill the obligations to deliver the goods on board the vessel at the named port of shipment and clear the goods for export. The buyer bears all costs and risks when the goods are passed over the shipˇs rail.
CFR Cost and Freight (named port of destination)
The seller has to pay for the costs and freight necessary to deliver the goods to the named port of destination. But the buyer bears the risk of loss and damage when the goods are passed over the shipˇs rail in the port of shipment. Insurance and import clearance is the buyer's responsibility.
CIF Cost, Insurance and Freight
(named port of destination)
The seller has to pay for the costs and freight necessary to deliver the goods to the named port of destination. The seller has to procure transport insurance against the risk of loss or damage to the goods. The seller must contract with the insurer and pay the insurance premium. The buyer bears the risk of loss and damage when the goods are passed over the shipˇs rail in the port of shipmen, and pay for the import clearance.
CPT

Carriage Paid To (named place of destination)

The seller has to fulfill the obligations to pay for freight to deliver the goods to the named place of destination and clear them for import. The risk of loss or damage to the goods and any cost increases is transferred from the seller to the buyer when the goods are delivered to the custody of the final carrier, but not at the ship's rail. The buyer pays for import clearance.
CIP Carriage and Insurance Paid To (named place of destination)
The seller has to fulfill the obligations to pay for freight to deliver the goods to the named place of destination and clear them for import. The risk of loss or damage to the goods and any cost increases is transferred from the seller to the buyer when the goods are delivered to the custody of the final carrier, but not at the ship's rail.

The seller has to procure transport insurance against the risk of loss or damage to the goods during the carriage. The seller contracts with the insurer and pays the insurance premium.
DAF Delivered At Frontier (named place)
The seller has to fulfill the obligations to deliver the goods to the named place of frontier before the customs border of the adjoining country. The term is primarily used when goods are carried by rail or truck. The seller bears the full cost and risk in delivering the goods up to the named place and the buyer has to arrange and pay for the goods to clear customs.
DES Delivered Ex Ship (named port of destination)
The seller has to fulfill the obligations to make the goods available to the buyer on board the ship at the named port of destination The seller bears the full cost and risk involved in delivering the goods there while the buyer bears the cost of unloading the goods and any customs duties.
DEQ Delivered Ex Quay ( named port of destination)
The seller has to fulfill the obligations to make the goods available to the buyer on the quay at the named port of destination and clear for import. The seller bears the full cost and risks in delivering the goods to that point including unloading. It can be stated with "ex quay duty paid" in which the seller has to pay the duty; Or "ex quay duty on buyer's account" in which the duty also is paid by the seller, but the buyer must reimburse the seller.
DDU Delivered Duty Unpaid (named place of destination)
The seller has to fulfill the obligations and bear all costs and risk in delivering the goods to the named place of destination. The seller has no obligation for import clearance.
DDP Delivered Duty Paid (named place of destination)
The seller has to fulfill the obligations in delivering the goods to the named place of destination The seller bears all risks and costs, including import duties, taxes, delivery charges and clears for import.