INCOTERMS 2010《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-definedcommercial terms published by the International Chamber of Commerce (ICC) widelyused in international commercial transactions. A series of three-letter trade termsrelated to common sales practices, the Incoterms rules are intended primarily toclearly communicate the tasks, costs and risks associated with the transportation anddelivery of goods. The Incoterms rules are accepted by governments, legal authoritiesand practitioners worldwide for the interpretation of most commonly used terms ininternational 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 ShangHaiChinaEXW – 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'spremises to the desired destination. The seller's obligation is to make the goodsavailable at his premises (works, factory, warehouse). This term represents minimumobligation for the seller. This term can be used across all modes of transport.EXW 是國際貿...
