什么是《国际贸易术语解释通则》？
《国际贸易术语解释通则》（International Rules for the Interpretation of Trade Terms，缩写INCOTERMS），是由国际商会制定，国际贸易的基础性国际通行规则。Incoterms定义买卖双方在国际贸易体系运转的责任的规定，它是确定成本和风险如何分配给各方的权威规则。
新版本 INCOTERMS 2020 的区别
国际贸易术语解释通则2020（Incoterm 2020）于2019年9月10日发布，并于2020年1月1日正式生效生效。尽管文本的布局与Incoterms 2010 有很大不同，但对规则含义的实质性更改很少。其中几个最重要的更改是：
一张图搞懂国际贸易各术语责任和风险划分 (INCOTERMS 2020)
| INCOTERMS 2020 |
EXW 工厂交货 |
FCA 货交承运人 |
FAS 船边交货 |
FOB 船板交货 |
CFR 成本加运费 |
CIF 成本保险和运费 |
CPT 成本运费复制 |
CIP 运费保险付至 |
DPU 运输终端交货 |
DAP 目的地交货 |
DDP 完税交货 |
| 英文全称 | Ex.works (place) | Free Carrier (Place) | Free Along Ship (Port) | Free on Board (Port) | Cost and Freight (Port) | Cost,Insurance and Freight (Port) | Carriage Paid to (Place) | Carriage & Insurance Paid to (Place) | Delivery at Terminal (Place/port) | Delivery at Place (Place) | Delivery Duty Paid (Place) |
| 交货/风险转移 | 卖方所在地 | 启运地买方承运人控制后 | 海运码头船边 | 启运港船板 | 启运港船板 | 启运港船板 | 启运地货站 | 启运地货站 | 目的地运输终端 | 目的地买方指定地点 | 目的地买方指定地点 |
| 仓储与备货 | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 出口包装 | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 起运地装货 | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 启运地内陆运输 | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 启运港码头费用 | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 出口报关 | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 国际物流运费 | BUYER | BUYER | BUYER | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| 货运保险 | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER | BUYER | SELLER | SELLER | SELLER | SELLER |
| 目的港码头费用 | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER | SELLER | SELLER |
| 进口报关 | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER |
| 目的地关税增值税 | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER |
| 送货至最终目的地 | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER | SELLER |
| 提单运费条款 | COLLECT | COLLECT | COLLECT | COLEECT | PREPAID | PREPAID | PREPAID | PREPAID | PREPAID | PREPAID | PREPAID |