Incoterms 2020 與 2010 版本之比較

定義與規則 國貿條規依據運送規則界定買賣雙方需負擔的費用與責任，以下表格供參考

Incoterms 2020

註：「未規定」指國貿條規未明確規範應由哪方負責，但雙方可依情況協商。

《國際貿易術語解釋通則》（以下稱 Incoterms ）的宗旨是為國際貿易中最普遍使用的貿易術語提供一套解釋的國際規則， 以避免因各國不同解釋而出現的不確定性，或至少在相當程度上減少這種不確定性。 合同雙方當事人之間互不瞭解對方國家的貿易習慣的情況時常出現。 這就會引起誤解、爭議、和訴訟， 從而浪費時間和費用。為解決這些問題，國際商會（ICC）於 1936 年首次公佈了一套解釋貿易術語的國際規則， 名為 Incoterms 1936，隔幾年就會出個修訂版，目前最新的是第八版國貿條規 Incoterms 2010。　 這些規則是因應當前國際貿易發展而制定。

The Incoterms rules or International Commercial terms are a series of pre-defined commercial terms published by the International Chamber of Commerce (ICC) widely used in international commercial transactions. A series of three-letter trade terms related to common sales practices, the Incoterms rules are intended primarily to clearly communicate the tasks, costs and risks associated with the transportation and delivery of goods. The Incoterms rules are accepted by governments, legal authorities and practitioners worldwide for the interpretation of most commonly used terms in international trade.

海運和內陸河運適用的規則

• FAS 船邊交貨
• FOB 船上交貨
• CFR 成本加運費
• CIF 成本，保險費加運費

通用的運輸規則

• EXW 工廠交貨(...指定地點)
• FCA 貨交承運人
• CPT 運費付至...
• CIP 運費和保險費付至...
• DAT 在碼頭交貨
• DAP 交貨地點
• DDP 完稅後交貨

注: 使用這個國際貿易術語通則時要加上地方。例如 EXW Yiwu China, FOB ShangHai China

EXW – Ex Works - (named place of delivery)

工廠交貨（......指定地點）

The buyer bears all costs and risks involved in taking the goods from the seller's premises to the desired destination. The seller's obligation is to make the goods available at his premises (works, factory, warehouse). This term represents minimum obligation for the seller. This term can be used across all modes of transport.

EXW是國際貿易術語之一，可以用在所有的交通工具。 EXW是指當賣方在其所在地或其他指定的地點（如工場、工廠或倉庫）將貨物交給買方處置時，即完成交貨， 賣方不辦理出口清關手續或將貨物裝上任何運輸工具。 該術語是賣方承當責任最小的術語。 買方必須承當在賣方所在地受領貨物的全部費用和風險。 但是，若雙方希望在起運時賣方負責裝載貨物並承當裝載貨物的全部費用和風險時，則須在銷售合同中明確寫明。 在買方不能直接或間接的辦理出口手續時，不應使用該術語，而應使用FCA，如果賣方同意裝載貨物並承當費用和風險的話。

FCA（Free Carrier...named place)

貨交承運人(……指定地點)

The seller's obligation is to hand over the goods, cleared for export, into the charge of the carrier named by the buyer at the named place or point. If no precise point is indicated by the buyer, the seller may choose within the place or range stipulated where the carrier shall take the goods into his charge. When the seller's assistance is required in making the contract with the carrier the seller may act at the buyers risk and expense. This term can be used across all modes of transport.

此術語是指賣方必須在合同規定的交貨期內在指定地點將貨物交給買方指定的承運人監管， 並負擔貨物交由承運人監管前的一切費用和貨物滅失或損壞的風險。 需要說明的是，交貨地點選擇對於在該地點裝貨和卸貨的義務會產生影響。 若賣方在其所在地交貨，則賣方應負責裝貨； 若賣方在任何其他地點交貨，賣方不負責卸貨，即使貨物在賣方的運輸工具上，尚未卸貨，賣方只要將貨物交給買方指定的承運人或其他人或由賣方選定的承運人或其他人處置時，交貨即算完成。 賣方的義務是交出貨物，辦理出口，將貨物交到指定的地點及承運人。 如果買方沒有精確的地點表示，賣方可以選擇交貨地點。

CPT (Carriage Paid To)

運費付至XX地點

The seller pays the freight for the carriage of goods to the named destination. The risk of loss or damage to the goods occurring after the delivery has been made to the carrier is transferred from the seller to the buyer. This term requires the seller to clear the goods for export and can be used across all modes of transport.

CPT指運費付至（……指定地點），CPT貿易術語是指賣方向其指定的承運人交貨，但賣方還必須支付將貨物運至目的地的運費。 CPT術語亦即買方承擔交貨之後一切風險和其他費用。 “承運人”是指任何人，在運輸合同中，承諾通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式履行運輸或由他人履行運輸。 如果還使用接運的承運人將貨物運至約定目的地，則風險自貨物交給第一承運人時轉移。 CPT 術語要求賣方辦理出口清關手續。賣方應向其指定的承運人交貨，支付將貨物運至目的地的運費，辦理出口清關手續。

CIP (Carriage & insurance Paid to)

運費及保險費付至XX地點

The seller has the same obligations as under CPT but has the responsibility of obtaining insurance against the buyer's risk of loss or damage of goods during the carriage. The seller is required to clear the goods for export however is only required to obtain insurance on minimum coverage. This term requires the seller to clear the goods for export and can be used across all modes of transport.

CIP指運費和保險費付至（……指定目的地）， 賣方向其指定的承運人交貨，期間賣方必須支付將貨物運至目的地的運費， 並辦理買方貨物在運輸途中滅失或損壞風險的保險，由賣方訂立保險合同並支付保險費。 買方承擔賣方交貨之後的一切風險和額外費用。

買方應注意到， CIP 術語只要求賣方投保最低限度的保險險別。 如買方需要更高的保險險別，則需要與賣方明確地達成協議，或者自行作出額外的保險安排。

“承運人”指任何人在運輸合同中，承諾通過鐵路、公路、空運、海運、內河運輸或上述運輸的聯合方式履行運輸或由他人履行運輸。

如果還使用接運的承運人將貨物運至約定目的地，則風險自貨物交給第一承運人時轉移。

CIP與CIF的區別

兩者的相似之處：他們的價格構成中都包括了通常的運費和約定的保險費，而且，按這兩種術語成交的合同均屬於裝運合同． 但CIP和CIF術語在交貨地點＼風險劃分界限以及賣方承擔的責任和費用方面又有明顯的區別：
CIF適用於海上運輸，交貨地點在裝運港，風險劃分以裝運港船舷為界，賣方負責租船訂艙， 支付從裝運港到目的港的運費，並且辦理水上運輸保險，支付保險費；
CIP術語適用於各種運輸方式，交貨地點要根據運輸方式的不同由雙方約定，風險是在承運人控制貨物時轉移． 賣方負責辦理從交貨地點到指定目的地的全程運輸，而不僅僅是水上運輸． 賣方辦理的保險，也不僅僅是水上運輸險，還包括各種運輸險．

DAT (Delivered At Terminal)

運費及保險費付至XX地點

DAT :Delivered at Terminal(insert named terminal at port or place of destination)
Seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. "Terminal" includes quay, warehouse, container yard or road, rail or air terminal. Both parties should agree the terminal and if possible a point within the terminal at which point the risks will transfer from the seller to the buyer of the goods. If it is intended that the seller is to bear all the costs and responsibilities from the terminal to another point, DAP or DDP may apply.

新的條款，可用於所有運輸方式。 目的地或目的港的集散站交貨+指定目的地如:DAT DUB AIRPORT

賣方須負責

• 風險轉移:賣方承擔將貨物交至指定目的地或目的港的集散站之前的一切風險。
• 費用負擔:貨物運抵目的地或目的港的集散站交買方處置前一切成本及費用。
• 單據提供:1.商業發票2.官方及其他正式出口文件3.小提單及/或一般運送單據4.協助買方取得輸入貨物而須由發貨國簽發的文件。
• 貨物交付:賣方應於規定的期限內負擔所有風險及費用直到貨物運抵『指定目的地或目的港的集散站』交買方處置為止。

買方負責

待貨物交買方處置後其一切風險及費用全歸買方自行負責。

買賣雙方的責任

• Seller is responsible for the costs and risks to bring the goods to the point specified in the contract
• Seller should ensure that their forwarding contract mirrors the contract of sale
• Seller is responsible for the export clearance procedures
• Importer is responsible to clear the goods for import, arrange import customs formalities, and pay import duty
• If the parties intend the seller to bear the risks and costs of taking the goods from the terminal to another place then the DAP term may apply

DAT與DAP的區别

DAT是終點站交貨，DAP是目的地交貨，就是說DAT貿易術語下，賣方把貨運到目的港交給買方就可以了，而DAP貿易術語下，要把貨物運到買方指定的地點，如買方工廠等地，簡單說，就是DAP比DAT負責的路線長，但在保險、清關手續、風險轉移點、運輸等方面兩者都是一樣的。

DDP (Delivered Duty Paid)

完稅後交貨

The seller is responsible for delivering the goods to the named place in the country of importation, including all costs and risks in bringing the goods to import destination. This includes duties, taxes and customs formalities. This term may be used irrespective of the mode of transport.

"完稅後交貨（……指定目的地）"是指賣方在指定的目的地，辦理完進口清關手續， 將在交貨運輸工具上尚未卸下的貨物交與買方，完成交貨。 賣方必須承擔將貨物運至指定的目的地的一切風險和費用， 包括在需要辦理海關手續時在目的地應交納的任何"稅費" （包括辦理海關手續的責任和風險，以及交納手續費、關稅、稅款和其他費用）。

EXW術語下賣方承擔最小責任，而DDP術語下賣方承擔最大責任。

若賣方不能直接或間接地取得進口許可證，則不應使用此術語。

但是，如當事方希望將任何進口時所要支付的一切費用（如增值稅）從賣方的義務中排除，則應在銷售合同中明確寫明。

FAS(Free Alongside Ship - named port of shipment)

船邊交貨

The seller must place the goods alongside the ship at the named port. The seller must clear the goods for export. Suitable only for maritime transport but NOT for multimodal sea transport in containers (see Incoterms 2010, ICC publication 715). This term is typically used for heavy-lift or bulk cargo.

FOB (Free On Board - named port of shipment)

船上交貨

The seller must load themselves the goods on board the vessel nominated by the buyer. Cost and risk are divided when the goods are actually on board of the vessel (this rule is new!). The seller must clear the goods for export. The term is applicable for maritime and inland waterway transport only but NOT for multimodal sea transport in containers (see Incoterms 2010, ICC publication 715). The buyer must instruct the seller the details of the vessel and the port where the goods are to be loaded, and there is no reference to, or provision for, the use of a carrier or forwarder. This term has been greatly misused over the last three decades ever since Incoterms 1980 explained that FCA should be used for container shipments.

FOB 也稱離岸價，使用時通常為FOB……港（出發地），按FOB成交，由買方負責派船接運貨物， 賣方應在合同規定的裝運港和規定的期限內，將貨物裝上買方指定的船只，並及時通知買方。 貨物在裝船時越過船舷，風險即由賣方轉移至買方。（不包括運費、保險費） 在FOB條件下，賣方要負擔風險和費用，領取出口許可證或其他官方證件，並負責辦理出口手續。 采用FOB術語成交時，賣方還要自費提供證明其已按規定完成交貨義務的證件，如果該證件並非運輸單據， 在買方要求下，並由買方承擔風險和費用的情況下，賣方可以給予協助以取得提單或其他運輸單據。

CFR (Cost and Freight)

成本加運費

The seller must pay the costs and freight required in bringing the goods to the named port of destination. The risk of loss or damage is transferred from seller to buyer when the goods pass over the ship's rail in the port of shipment. The seller is required to clear the goods for export. This term should only be used for sea or inland waterway transport.

CIF (Cost, Insurance & Freight)

成本，保險費加運費

The seller has the same obligations as under CFR however he is also required to provide insurance against the buyer's risk of loss or damage to the goods during transit. The seller is required to clear the goods for export. This term should only be used for sea or inland waterway transport.

CIF術語的中譯名為成本加保險費加運費，指定目的港， 其原文為Cost,Insurance and Freight(...named port of desti-nation)，按此術語成交， 貨價的構成因素中包括從裝運港至約定目的地港的通常運費和約定的保險費，故賣方除具有與CFR術語的相同的義務外， 還就為買方辦理貨運保險，交支付保險費，按一般國際貿易慣例，賣方投保的保險金額應按CIF價加成10% 如買賣雙方未約定具體險別，則賣方只需取得最低限底的保險險別，如買方要求加保戰爭險， 在保險費由買方負擔的前提下，賣方應予加保，賣方投保時，如能辦到，應以合同貨幣投保。