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Incoterms 2020

Cosa sono gli Incoterms? Gli Incoterms® (International Commercial Terms) sono un insieme di termini commerciali standardizzati pubblicati dalla Camera di Commercio Internazionale (ICC) che definiscono le responsabilità di acquirenti e venditori nelle transazioni commerciali internazionali, coprendo consegna, rischio, assicurazione e costi. La versione attuale è Incoterms 2020, in vigore dal 1° gennaio 2020. Ci sono 11 termini: 7 si applicano a qualsiasi modalità di trasporto e 4 sono specifici per il trasporto marittimo e per vie navigabili interne.
Ripartizione di Rischi e Costi — Venditore vs Acquirente
Mostra la suddivisione approssimativa delle responsabilità dall'origine alla destinazione. Il rischio e il costo si trasferiscono nel punto indicato.
Responsabilità del venditore
Responsabilità dell'acquirente
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.
Qualsiasi Modalità di Trasporto — Aereo, stradale, ferroviario o marittimo
👈 Scorri a sinistra per vedere tutte le colonne
TermFull NameRisk Transfers AtWho Pays Main FreightExport CustomsImport CustomsInsurance
EXW AnyEx WorksSeller's premisesBuyerBuyerBuyerBuyer's option
FCA AnyFree CarrierNamed place / carrierBuyerSellerBuyerBuyer's option
CPT AnyCarriage Paid ToFirst carrier handoverSellerSellerBuyerBuyer's option
CIP AnyCarriage & Insurance Paid ToFirst carrier handoverSellerSellerBuyerSeller (Institute A — all risks)
DAP AnyDelivered at PlaceNamed destination, ready to unloadSellerSellerBuyerSeller's option
DPU AnyDelivered at Place UnloadedNamed destination, after unloadingSellerSellerBuyerSeller's option
DDP AnyDelivered Duty PaidNamed destination, duty paidSellerSellerSellerSeller's option
Solo Marittimo e Vie Navigabili Interne — Non adatto al carico containerizzato
👈 Scorri a sinistra per vedere tutte le colonne
TermFull NameRisk Transfers AtWho Pays Main FreightExport CustomsImport CustomsInsurance
FAS SeaFree Alongside ShipAlongside vessel at port of loadingBuyerSellerBuyerBuyer's option
FOB SeaFree on BoardOn board vessel at port of loadingBuyerSellerBuyerBuyer's option
CFR SeaCost & FreightOn board vessel at port of loadingSellerSellerBuyerBuyer's option
CIF SeaCost, Insurance & FreightOn board vessel at port of loadingSellerSellerBuyerSeller (Institute C — minimum cover)
Punti Chiave e Note Pratiche

📦 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.

Esclusione di responsabilità: Questa guida è fornita solo a scopo di riferimento generale. Incoterms® è un marchio registrato della Camera di Commercio Internazionale. Fai sempre riferimento alla pubblicazione ufficiale ICC Incoterms 2020 per indicazioni autorevoli e consulta il tuo consulente legale o commerciale per transazioni specifiche. NetworkZone non si assume alcuna responsabilità per le decisioni basate su questo riferimento.
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