為降低因冗長且繁複之契約磋商而生之交易成本及促國際貨物買賣契約之締結更具穩定與可預測性，國際商會自1920年代初期起，即著手針對國際貿易上常用之貿易條件進行標準化之解釋，並於1936年出版其首部之國貿條規。嗣後，ICC為回應國際貿易實務與科技之最新發展及簡化與釐清其已出版國貿條規之彙整內容，又接續於1953、1967、1976、1980、1990、2000、2010及2020年，進行多次之修訂。而目前其最新發行之版本，為甫自今(2020)年1月1日始正式生效之「2020年國貿條規」（Incoterms®2020)。由於ICC所整編出版之國貿條規，向為國際社會所廣為採用，故本文除對其整編之內容，詳為介紹與剖析，以助貿易實務界對其之認識外，並進窺其對未來全球貿易之影響。

In order to reduce transaction costs and to provide stability and predictability to agreements for the international sales of goods, the International Chamber of Commerce (ICC) embarked upon the tasks of preparing standardized definitions for the most commonly used trade terms in the early 19205s, and then published its first version of Incoterms in 1936. In order to keep pace with the new developments in international commercial and transport practice and to simplify and clarify uncertain aspects of its prior editions, the Incoterms were revised in 1953, 1967, 1976, 1980, 1990. 2⑻0,2010, and 2020. The latest version of Incoterms is Incoterms 2020 and it sets forth in ICC Publication No. 723, effective from 1 January 2020. Because ICC5s Incoterms are the most widely used of these published trade terms in the world of commerce, in this article, I will examine and analyze the text of Incoterms 2020, hopes to provide participants of international business with a clear and thorough understanding of the most recent iteration of Incoterms and explore its impact on the future of global trade.