【国贸人按】
2020年初，在Incoterms 2020实施后，ICC请求联合国国际贸易法委员会（UNCITRAL）背书该新修订的规则。根据后者的要求，ICC提交了一份关于Incoterms 2020的摘要（解释性说明）。该摘要以问答方式概述了Incoterms 2020的关键信息，对正确理解及应用新版规则很有帮助，特分享于此。
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Explanatory Note on the Incoterms® 2020 rules
1. What are Incoterms® rules?
The Incoterms® rules are the world’s essential terms of trade for the sale of goods. Whether you are filing a purchase order, packaging and labelling a shipment for freight transport, or preparing a certificate of origin at a port, the Incoterms® rules are there to guide you. The Incoterms® rules provide specific guidance to individuals participating in the import and export of global trade on a daily basis.什么是Incoterms规则？
Incoterms规则是全球货物销售的基本贸易术语。Incoterms规则为参与全球进出口贸易的从业者提供日常具体指导。
2. Why use Incoterms® rules in international trade?
Although other clauses for global trade exist around the world, such as the Harmonised Tariff Schedule of the United States, Incoterms® rules are global in their reach. Similarly, Incoterms® rules do not include trade terms codified for national purposes, such as the “less than truckload shipping” (LTL) rule of the United States. Unlike national trade policies, Incoterms® rules are universal, providing clarity and predictability to business.为什么要在国际贸易中使用Incoterms规则？
不同于国别贸易政策，Incoterms规则全球通用，为商业提供了清晰度和可预测性。
3. Who publishes the Incoterms® rules?
Since its founding in 1919, ICC has been committed to the facilitation of international trade. Different practices and legal interpretations between traders around the world necessitated a common set of rules and guidelines. As a response, ICC published the first Incoterms® rules in 1936. We have been maintaining and developing them ever since.Incoterms规则由谁发布？
自1919年成立以来，国际商会一直致力于促进国际贸易。世界各地贸易商之间的不同做法和法律解释要求一套共同的规则和准则。为此，国际商会于1936年发布了第一版Incoterms规则。从那以后，ICC一直在维护和发展这些规则。
4. What does “Incoterms®” stand for?
“Incoterms®” is an acronym standing for international commercial terms. “Incoterms®” is a trademark of International Chamber of Commerce (“ICC”), registered in several countries. The Incoterms® rules feature abbreviations for terms, like FOB (“Free on Board”), EXW (“Ex Works”), CIP (“Carriage and Insurance Paid To”), which all have very precise meanings for the sale of goods around the world."Incoterms"代表什么？
"Incoterms"是国际商业术语的首字母缩略词。"Incoterms"是国际商会的商标，在多个国家注册。
5. Which Incoterms rule should I use?
Incoterms® 2020 is the latest edition of the Incoterms® rules. It features an in-depth introduction to help users select the appropriate Incoterms® rule for their sale transaction. The introduction explains the purpose and use of the Incoterms® rules, identifies differences between Incoterms® 2010 and Incoterms® 2020, outlines best practice for incorporating the Incoterms® rules into contracts and explores the relation of contracts ancillary to the sale contract, the concepts of risk and delivery, the role of the carrier, and the care to be taken when using variants of the Incoterms® 2020 rules.Incoterms® 2020 also incorporates expanded explanatory notes for users at the start of each Incoterms® rule. These explanatory notes assist users with accurately interpreting the latest edition of the Incoterms rules to avoid costly misinterpretations or misapplications.该如何选用Incoterms规则？
Incoterms 2020包含深入介绍的引言，以帮助用户为其销售交易选择适当的术语。该引言解释了Incoterms规则的宗旨和用途，指出了新旧版本之间的差异，概述了将Incoterms规则纳入合同的最佳实践，并探讨了销售合同与附属合同之间的关系、风险和交付的概念、承运人的角色，以及使用贸易术语变形时应注意的事项。
Incoterms 2020还在每个术语的开头加入了针对用户的扩展解释性说明。这些解释性说明有助于用户准确解释最新版本的Incoterms规则，以避免代价高昂的误解或误用。
Incoterms® 2020 feature 11 rules. Seven of them are rules for any mode or modes of transport (EXW, FCA, CPT, CIP, DAP, DPU, DDP) while the remaining four are rules for sea and inland waterway transport (FAS, FOB, CFR, CIF).EXW – Ex Works
“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller’s premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.“工厂交货”是指当卖方在卖方所在地或其他指定地点（即车间、工厂、仓库等）将货物交由买方处置时，即完成交货。卖方无需将货物装上任何提货车辆上，需要清关时，卖方也无需办理出口清关手续。
FCA – Free Carrier
“Free Carrier” means that the seller delivers the goods to the carrier or another person nominated by the buyer at the seller’s premises or another named place. The parties are well advised to specify as clearly as possible the point within the named place of delivery, as the risk passes to the buyer at that point.“货交承运人”是指卖方在卖方所在地或其他指定地点将货物交给买方指定的承运人或其他人。由于风险在交货地点转移至买方，建议双方尽可能清楚地写明指定交货地内的交付点。
CPT – Carriage Paid to
“Carriage Paid To” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such place is agreed between parties) and that the seller must arrange or contract for and pay the costs of carriage necessary to bring the goods to the named place of destination.“运费付至”是指卖方将货物在约定地点（如双方已经约定了一个任何此类地点）交给卖方指定的承运人或其他人，卖方必须安排或订立运输合同并支付将货物运至指定目的地所需运费。
CIP – Carriage and Insurance Paid to
“Carriage and Insurance Paid to” means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place (if any such place is agreed between parties) and that the seller must arrange or contract for and pay the costs of carriage necessary to bring the goods to the named place of destination. The seller also contracts for insurance cover against the buyer’s risk of loss of or damage to the goods during the carriage. The buyer should note that under CIP the seller is now required to obtain insurance of a higher level than in the past, in line with the Institute Cargo Clauses (A) or similar clauses. Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.“运费和保险费付至”是指卖方将货物在约定地点（如双方已经约定了一个任何此类地点）交给卖方指定的承运人或其他人，卖方必须安排或订立运输合同并支付将货物运至指定目的地所需运费。卖方还为买方在运输途中货物的灭失或损坏风险签订保险合同。买方应注意到，根据CIP规则，卖方现在必须按照协会货物条款(A)或类似条款，购买比过去更高额度的保险。如果买方希望获得更多的保险保障，则需与卖方就此达成明确协议，或者自行作出额外的保险安排。
DAP – Delivered at Place
“Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place.“目的地交货”是指当卖方在指定目的地将已做好卸货准备的货放置放在抵达的运输工具上交由买方处置时，即为交货。卖方承担将货物运至指定地点所涉及的一切风险。
DPU – Delivered at Place Unloaded
“Delivered at Place Unloaded” means that the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named place of destination. The seller bears all risks involved in bringing the goods to and unloading them at the place of destination.“目的地卸货后交货”是指当卖方在指定的目的地将货物从抵达的运输工具卸货后交由买方处置时，即为交货。卖方承担将货物运至目的地并卸货所涉及的一切风险。
DDP – Delivered Duty Paid
“Delivered Duty Paid” means that the seller delivers the goods when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination. The seller bears all the costs and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities.“完税后交货”是指当卖方在指定目的地将已完成进口清关且已做好卸货准备的货物放在抵达的运输工具上交由买方处置时，即为交货。卖方承担将货物运至目的地所涉及的所有费用和风险，并且有义务不仅完成出口清关，而且完成进口清关，支付所有出口和进口关税，并办理所有海关手续。
FAS – Free Alongside Ship
“Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel (e.g., on a quay or a barge) nominated by the buyer at the named port of shipment. The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer bears all costs from that moment onwards.“船边交货”是指当卖方在指定装运港内将货物交到买方指定的船边（如码头或驳船上）时，即为交货。货物灭失或损坏的风险在货物交到船边时发生转移，买方承担从那时起的所有费用。
FOB – Free on Board
“Free on Board” means that the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer bears all costs from that moment onwards.“船上交货”是指卖方以在指定装运港将货物装上买方指定的船只或取得已经如此交付的货物的方式交货。货物灭失或损坏的风险在货物交到上时发生转移，买方承担从那时起的所有费用。
CFR – Cost and Freight
“Cost and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel. The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.“成本加运费”是指卖方以在船上交货或取得已经如此交付的货物的方式交货。货物灭失或损坏的风险在货物装船时发生转移。卖方必须订立合同并支付将货物运至指定目的港所需的运费。
CIF – Cost, Insurance and Freight
“Cost, Insurance and Freight” means that the seller delivers the goods on board the vessel or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel. The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination. The seller also contracts for insurance cover against the buyer’s risk of loss of or damage to the goods during the carriage. The buyer should note that under CIF the seller is required to obtain insurance only on minimum cover. Should the buyer wish to have more insurance protection, it will need either to agree as much expressly with the seller or to make its own extra insurance arrangements.“成本、保险费加运费”是指卖方以在船上交货或取得已经如此交付的货物的方式交货。货物灭失或损坏的风险在货物交到船上时发生转移。卖方必须订立合同并支付将货物运至指定目的港所需的运费。卖方还要签订保险合同，为买方在运输途中货物灭失或损坏的风险办理保险。买方应注意，按照成本、保险费加运费规则，卖方只需投保最低险别。如果买方希望获得更多的保险保障，则需与卖方就此达成明确协议，或者自行作出额外的保险安排。
6. Why has the FCA Incoterms rule been revised?
Free Carrier (FCA) has been revised for Incoterms® 2020 to cater for a situation where goods are sold FCA for carriage by sea and buyer or seller (or either party’s bank) requests a bill of lading with an on-board notation. FCA in article A6/B6 now provides for the parties to agree that the buyer will instruct the carrier to issue an on-board bill of lading to the seller once the goods have been loaded on board, and for the seller then to tender the document to the buyer (often through the banks).为什么要修订FCA？
Incoterms 2020对FCA进行了修订，考虑到以下情形：货物按FCA规则出售后海运，买方或卖方（或任何一方的银行）要求提供带有已装船批注的提单。FCA中的A6/B6条现在规定，当事各方同意，一旦货物装船，买方将指示承运人向卖方开具已装船提单，然后由卖方将单据提交给买方（通常通过银行）。
7. Where are the costs listed in Incoterms® 2020?Within Incoterms® 2020, all costs associated with a given Incoterms rule now appear at article A9/B9 of that rule, allowing users to see the full list of expected costs at a glance. In addition to the aggregated presentation, the costs associated with each item – for example, carriage (article A4/B4) or export clearance (article A7/B7) – still appear in the respective articles to accommodate a user who wants to focus on a specific aspect of the sale transaction.Incoterms 2020中列出的费用在哪里？
在Incoterms 2020中，与给定术语相关联的所有费用现在都显示在该规则的A9/B9条中，使用户可以一目了然地看到预期费用的完整清单。除汇总列报外，与每个项目相关的费用——例如运输（A4/B4条）或出口清关（A7/B7条）——仍然出现在各自的条款中，以满足希望侧重于销售交易的具体方面的用户。
8. What are the different levels of insurance coverage in CIF and CIP?
The Incoterms® 2020 rules provide for different levels of insurance coverage in the Cost Insurance and Freight (CIF) rule and Carriage and Insurance Paid To (CIP) rule. Under the CIF Incoterms® rule, which is reserved for use in maritime trade and is often used in commodity trading, the Institute Cargo Clauses (C) remains the default level of coverage, giving parties the option to agree to a higher level of insurance cover. Taking into account feedback from global users, the CIP Incoterms® rule now requires a higher level of cover, compliant with the Institute Cargo Clauses (A) or similar clauses.CIF和CIP的不同保险级别是什么？
Incoterms规则在CIF和CIP中规定了不同级别的保险范围。CIF是为海运贸易保留的，经常用于大宗商品交易。按照该规则，协会货物保险条款(C)仍然是默认的承保级别，各方可选择商定更高级别的保险。考虑到全球用户的反馈，CIP现在要求符合协会货物保险条款(A)或类似条款的更高级别的承保范围。
9. How does Incoterms® 2020 account for arranging carriage?
Incoterms® 2020 recognizes that not all commercial trade transactions from the seller to the buyer are conducted by a third-party carrier. In some cases, transactions are conducted without a third-party carrier at all, such as a seller using its own means of transportation, or a buyer using its own vehicle to collect goods.Incoterms 2020如何说明运输安排？
Incoterms 2020承认，并非所有从卖方到买方的商业贸易交易都由第三方承运人进行。在某些情况下，交易是在完全没有第三方承运人的情况下进行的，比如卖方使用自己的交通工具，或者买方使用自己的车辆提货。
10. Where is information on security-related requirements?
Building on the extensive security-related requirements established by Incoterms® 2010, the latest edition of the Incoterms® rules includes clearer and more detailed security-related obligations in articles A4 on carriage and A7 on export/import clearance of each Incoterms® rule. Costs relating to these requirements also appear in the consolidated costs article, A9/B9.有关安全相关要求的信息在哪里？
在Incoterms 2010确立的广泛安全相关要求的基础上，最新版本的Incoterms规则在每条规则关于运输的A4条和关于进出口清关的A7条中包括了更明确和更详细的安全相关义务。与这些要求有关的费用也见合并费用条款A9/B9。
11. Is the Incoterms® rule DPU new?
No, simply renamed and moved to more accurately reflect the content of the rule. The former Delivered at Terminal (DAT) has been changed to Delivered at Place Unloaded (DPU) to emphasize that the place of destination can be any place and not just a “terminal,” and to underscore the sole difference between Delivered at Place (DAP) and Delivered at Place Unloaded (DPU) – under DAP the seller does not unload the goods, under DPU, seller does unload the goods. And since delivery under DAP happens before unloading, Incoterms® 2020 presents the newly named DPU after DAP.DPU是新增的术语吗？
不是，仅仅是重命名和变动位置，以更准确地反映规则的内容。将以往的DAT改为DPU，以强调目的地可以是任何地方，而不仅仅是“终点站”，并强调DAP和DPU之间的唯一区别在于——在DAP下，卖方不卸货，在DPU下，卖方卸货。由于DAP规则下的交货是在卸货之前进行的，因此Incoterms 2020将DPU排列在DAP之后。
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source: UNCITRAL
