The Incoterms® 2010 rules are a key foundational element of contemporary trade, used in contracts for the sale of goods to help streamline certain seller and buyer obligations regarding delivery, transport and customs formalities. This guide is intended to provide clarity and practical assistance to those in the transport sector working on transactions involving the Incoterms® rules.

The guide is the product of an international ICC working group of experts drawn from the membership of the ICC Commission on Commercial Law and Practice and the ICC Commission on Customs and Trade Facilitation, and benefited particularly from the leadership and insight of Koen Vanheusden (Belgium), as well as the active participation of the following members: Gabriel Chami (Lebanon); Tej Contractor (India); Xiang Gao (China); Robert Keen (United Kingdom); Rohan Masakorala (Sri Lanka); Oliver Peltzer (Germany); Burghard Piltz (Germany); Lauri Railas (Finland); Sawitree Ratanachand (Thailand); Frank Reynolds (United States); Bob Ronai (Australia); Oscar Tiberg (Sweden); Kimmo Turunen (Finland); and Jean-Pierre Viret (France). Frank Reynolds deserves special additional acknowledgement for his strong editing of the final text.

ICC Secretariat lead and oversight was provided by Emily O’Connor (France) and Secretariat support by Rachel Dignam (France).

Dedicated to the memory of our valued friend and colleague Koen Vanheusden.