關於愛，我是個小學生。

好久沒被問到有關國貿實務的相關用語了。遙想當年，真是往事不堪回首啊。怎一個 WTF 了得...
《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的。 
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
註：使用以上國際貿易術語通則時要加上地方。例如：EXW Yiwu China, FOB ShangHai China
1. 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 seller. This term can be used across all modes of transport.
買方承擔從賣方所在地受領貨物到所需的目的地的全部費用和風險。
賣方的義務是使貨物在其處所（工廠，製造廠，倉庫）。
這個術語的賣方義務最小。EXW 可以用在所有的交通工具。
2. FCA (Free Carrier)
貨交承運人 
The seller's obligation is to hand over the goods, cleared for export, into the charge of the carrier named by the buyer at the named place or point. If no precise point is indicated by the buyer, the seller may choose within the place or range stipulated where the carrier shall take the goods into his charge. When the seller's assistance is required in making the contract with the carrier the seller may act at the buyers risk and expense. This term can be used across all modes of transport. 
賣方的義務是交出貨物，辦理出口，將貨物交到指定的地點及承運人。 如果買方沒有精確的地點表示，賣方可以選擇交貨地點。
3. CPT (Carriage Paid To) 
運費付至XX地點 
The seller pays the freight for the carriage of goods to the named destination. The risk of loss or damage to the goods occurring after the delivery has been made to the carrier is transferred from the seller to the buyer. This term requires the seller to clear the goods for export and can be used across all modes of transport.
4. CIP (Carriage & insurance Paid to) 
運費及保險費付至XX地點
The seller has the same obligations as under CPT but has the responsibility of obtaining insurance against the buyer's risk of loss or damage of goods during the carriage. The seller is required to clear the goods for export however is only required to obtain insurance on minimum coverage. This term requires the seller to clear the goods for export and can be used across all modes of transport.
5. DAT (Delivered At Terminal) 
運費及保險費付至XX地點
Seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. "Terminal" includes quay, warehouse, container yard or road, rail or air terminal. Both parties should agree the terminal and if possible a point within the terminal at which point the risks will transfer from the seller to the buyer of the goods. If it is intended that the seller is to bear all the costs and responsibilities from the terminal to another point, DAP or DDP may apply. 
6. 買賣雙方的責任 (新的條款，可用於所有運輸方式)
• Seller is responsible for the costs and risks to bring the goods to the point specified in the contract
• Seller should ensure that their forwarding contract mirrors the contract of sale
• Seller is responsible for the export clearance procedures
• Importer is responsible to clear the goods for import, arrange import customs formalities, and pay import duty
• If the parties intend the seller to bear the risks and costs of taking the goods from the terminal to another place then the DAP term may apply
• Seller bears the responsibility and risks to deliver the goods to the named place
• Seller is advised to obtain contracts of carriage that match the contract of sale
• Seller is required to clear the goods for export
• If the seller incurs unloading costs at place of destination, unless previously agreed they are not entitled to recover any such costs
• Importer is responsible for effecting customs clearance, and paying any customs duties
7. DAP (Delivered At Place) 
交貨至XX地點
Seller delivers the goods when they are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. Parties are advised to specify as clearly as possible the point within the agreed place of destination, because risks transfer at this point from seller to buyer. If the seller is responsible for clearing the goods, paying duties etc., consideration should be given to using the DDP term.
8. DDP (Delivered Duty Paid) 
完稅後交貨 
The seller is responsible for delivering the goods to the named place in the country of importation, including all costs and risks in bringing the goods to import destination. This includes duties, taxes and customs formalities. This term may be used irrespective of the mode of transport. 
9. FAS (Free Alongside Ship - named port of shipment) 
船邊交貨
The seller must place the goods alongside the ship at the named port. The seller must clear the goods for export. Suitable only for maritime transport but NOT for multimodal sea transport in containers (see Incoterms 2010, ICC publication 715). This term is typically used for heavy-lift or bulk cargo.
10. FOB (Free On Board - named port of shipment) 
船上交貨 
The seller must load themselves the goods on board the vessel nominated by the buyer. Cost and risk are divided when the goods are actually on board of the vessel (this rule is new!). The seller must clear the goods for export. The term is applicable for maritime and inland waterway transport only but NOT for multimodal sea transport in containers (see Incoterms 2010, ICC publication 715). The buyer must instruct the seller the details of the vessel and the port where the goods are to be loaded, and there is no reference to, or provision for, the use of a carrier or forwarder. This term has been greatly misused over the last three decades ever since Incoterms 1980 explained that FCA should be used for container shipments. 
11. CFR (Cost and FReight) 
成本加運費 
The seller must pay the costs and freight required in bringing the goods to the named port of destination. The risk of loss or damage is transferred from seller to buyer when the goods pass over the ship's rail in the port of shipment. The seller is required to clear the goods for export. This term should only be used for sea or inland waterway transport.
12. CIF (Cost, Insurance & Freight) 
成本、保險費、加運費
The seller has the same obligations as under CFR; however, he is also required to provide insurance against the buyer's risk of loss or damage to the goods during transit. The seller is required to clear the goods for export. This term should only be used for sea or inland waterway transport.

資料改編整理自【兩岸通國際海運公司服務網站】