国际贸易术语解释通则 2020 指南

什么是国际贸易术语解释通则（Incoterms）？Incoterms®（国际商业术语）是由国际商会（ICC）发布的一套标准化贸易术语，用于界定国际贸易交易中买卖双方的责任——涵盖交货、风险、保险及费用。现行版本为Incoterms 2020，自2020年1月1日起生效。共有11项术语：其中7项适用于任何运输方式，4项专用于海运及内陆水运。

风险与费用责任划分 — 卖方 vs 买方

显示从起运地到目的地大致的责任划分。风险与费用在指定地点转移。

卖方责任

买方责任

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.

任何运输方式 — 空运、公路、铁路或海运

👈 向左滑动以查看所有列

Term	Full Name	Risk Transfers At	Who Pays Main Freight	Export Customs	Import Customs	Insurance
EXW Any	Ex Works	Seller's premises	Buyer	Buyer	Buyer	Buyer's option
FCA Any	Free Carrier	Named place / carrier	Buyer	Seller	Buyer	Buyer's option
CPT Any	Carriage Paid To	First carrier handover	Seller	Seller	Buyer	Buyer's option
CIP Any	Carriage & Insurance Paid To	First carrier handover	Seller	Seller	Buyer	Seller (Institute A — all risks)
DAP Any	Delivered at Place	Named destination, ready to unload	Seller	Seller	Buyer	Seller's option
DPU Any	Delivered at Place Unloaded	Named destination, after unloading	Seller	Seller	Buyer	Seller's option
DDP Any	Delivered Duty Paid	Named destination, duty paid	Seller	Seller	Seller	Seller's option

仅限海运及内陆水运 — 不适用于集装箱货物

👈 向左滑动以查看所有列

Term	Full Name	Risk Transfers At	Who Pays Main Freight	Export Customs	Import Customs	Insurance
FAS Sea	Free Alongside Ship	Alongside vessel at port of loading	Buyer	Seller	Buyer	Buyer's option
FOB Sea	Free on Board	On board vessel at port of loading	Buyer	Seller	Buyer	Buyer's option
CFR Sea	Cost & Freight	On board vessel at port of loading	Seller	Seller	Buyer	Buyer's option
CIF Sea	Cost, Insurance & Freight	On board vessel at port of loading	Seller	Seller	Buyer	Seller (Institute C — minimum cover)

要点与实用说明

📦 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.

免责声明：本指南仅供一般参考。Incoterms®是国际商会的注册商标。请务必参考国际商会官方发布的Incoterms 2020出版物以获取权威指导，并就具体交易咨询您的法律或贸易顾问。NetworkZone对基于本参考资料做出的决定不承担任何责任。

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