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Incoterms 2020

Que sont les Incoterms ? Les Incoterms® (International Commercial Terms) sont un ensemble de termes commerciaux normalisés publiés par la Chambre de Commerce Internationale (ICC) qui définissent les responsabilités des acheteurs et des vendeurs dans les transactions commerciales internationales — couvrant la livraison, le risque, l'assurance et les coûts. La version actuelle est Incoterms 2020, en vigueur depuis le 1er janvier 2020. Il existe 11 termes : 7 s'appliquent à tout mode de transport, et 4 sont spécifiques au transport maritime et par voies navigables intérieures.
Répartition des Risques et des Coûts — Vendeur vs Acheteur
Montre la répartition approximative des responsabilités de l'origine à la destination. Le risque et le coût sont transférés au point nommé.
Responsabilité du vendeur
Responsabilité de l'acheteur
EXWEx Works
Buyer collects from seller's premises — buyer arranges everything
FCAFree Carrier
To carrier
From named place / carrier handover
FASFree Alongside Ship
To port
From alongside vessel at loading port
FOBFree on Board
To vessel
From on board vessel at loading port
CFRCost & Freight
Pays freight
Risk still transfers on board at loading port — buyer arranges insurance
CPTCarriage Paid To
Pays freight
Risk transfers at first carrier handover — buyer arranges insurance
CIFCost, Insurance & Freight
Freight + min. insurance
Risk still transfers on board at loading port
CIPCarriage & Insurance Paid To
Freight + all-risks insurance
Risk transfers at first carrier handover
DAPDelivered at Place
Seller delivers to named destination — unloading by buyer
Import & unload
DPUDelivered at Place Unloaded
Seller delivers and unloads at named destination
Import duties
DDPDelivered Duty Paid
Seller responsible for everything including import duties
⚠️ Important note on C-terms (CFR, CIF, CPT, CIP): Under all four C-terms the seller pays the freight to destination, but risk transfers to the buyer at origin (on board vessel for CFR/CIF, or at first carrier handover for CPT/CIP). This split between cost and risk is the most commonly misunderstood aspect of Incoterms.
Tout Mode de Transport — Aérien, routier, ferroviaire ou maritime
👈 Faites glisser vers la gauche pour voir toutes les colonnes
TermFull NameRisk Transfers AtWho Pays Main FreightExport CustomsImport CustomsInsurance
EXW AnyEx WorksSeller's premisesBuyerBuyerBuyerBuyer's option
FCA AnyFree CarrierNamed place / carrierBuyerSellerBuyerBuyer's option
CPT AnyCarriage Paid ToFirst carrier handoverSellerSellerBuyerBuyer's option
CIP AnyCarriage & Insurance Paid ToFirst carrier handoverSellerSellerBuyerSeller (Institute A — all risks)
DAP AnyDelivered at PlaceNamed destination, ready to unloadSellerSellerBuyerSeller's option
DPU AnyDelivered at Place UnloadedNamed destination, after unloadingSellerSellerBuyerSeller's option
DDP AnyDelivered Duty PaidNamed destination, duty paidSellerSellerSellerSeller's option
Maritime et Voies Navigables Intérieures Uniquement — Non adapté au fret conteneurisé
👈 Faites glisser vers la gauche pour voir toutes les colonnes
TermFull NameRisk Transfers AtWho Pays Main FreightExport CustomsImport CustomsInsurance
FAS SeaFree Alongside ShipAlongside vessel at port of loadingBuyerSellerBuyerBuyer's option
FOB SeaFree on BoardOn board vessel at port of loadingBuyerSellerBuyerBuyer's option
CFR SeaCost & FreightOn board vessel at port of loadingSellerSellerBuyerBuyer's option
CIF SeaCost, Insurance & FreightOn board vessel at port of loadingSellerSellerBuyerSeller (Institute C — minimum cover)
Points Clés et Notes Pratiques

📦 FOB vs FCA for Containers

FOB is widely used but technically incorrect for containerised cargo — risk transfers at the port gate, not on board. FCA (named seller's premises or CFS) is the correct term for container shipments. Many traders use FOB by habit; it's worth understanding the difference.

🛡️ CIF vs CIP Insurance

Under CIF, the seller only needs to arrange minimum cover (Institute Cargo Clauses C). Under CIP (Incoterms 2020 update), the seller must arrange Institute Clauses A — all-risks cover. This is a significant difference worth noting in contracts.

⚠️ DDP Risks for Sellers

DDP places maximum obligation on the seller, including import duties and taxes in the buyer's country. Sellers unfamiliar with destination customs procedures should be cautious. VAT and GST registration requirements can make DDP very complex.

🆕 DPU — New in 2020

DPU (Delivered at Place Unloaded) replaced DAT (Delivered at Terminal) in Incoterms 2020. It is the only term where the seller is responsible for unloading at the destination — at any named place, not just a terminal.

📝 Which Term to Use?

For imports where your client controls the freight: EXW or FCA. For exports where you control freight to destination: DAP, DPU or DDP. For standard ocean freight where buyer arranges: FOB (loose cargo) or FCA (containers). Always specify the named place clearly.

🌍 Incoterms vs Domestic Law

Incoterms define delivery, risk and cost allocation — they do not determine ownership or title transfer, which is governed by the applicable sales contract law. Always use Incoterms alongside a properly drafted sales contract.

Avertissement : Ce guide est fourni à titre de référence générale uniquement. Incoterms® est une marque déposée de la Chambre de Commerce Internationale. Consultez toujours la publication officielle ICC Incoterms 2020 pour des conseils faisant autorité et consultez votre conseiller juridique ou commercial pour des transactions spécifiques. NetworkZone décline toute responsabilité pour les décisions prises sur la base de cette référence.
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