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-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 Yiw u 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 ...
