Incoterms - International Commercial Terms - are a set of international rules defining the terms of sale, the use of which is widely accepted around the world. The rules share the costs and responsibilities between the buyer and seller and reflect the type of transport agreed.

Incoterms refer to the United Nations Convention on Contracts for the International Sale of Goods. They were published in 1936 and have been amended many times.

The rules included in Incoterms 2020 have been divided into groups,
differentiated due to the conditions common to individual groups,
e.g. charges for transport and insurance, the moment of transferring the risk 
and thus the delivery, which is directly related to issues
related to payment for the contract, liability for formalities
and costs related to export and import customs clearance.