Incoterms are the definitions of commercial delivery methods with abbreviations by the International Chamber of Commerce (ICC) in order to prevent disputes arising due to different interpretations of the terms and terms used by traders in contracts in international trade.
   Incoterms, which were first revealed in 1936, were revised six times in order to keep up with the developments in the field of international trade and took its final form with the amendment made in 2010. Changes are made by groups of experts of different nationalities who have made outstanding contributions to international trade and the ICC.

   The widespread use of these definitions in international business transactions and procurement procedures by legal authorities and practitioners demonstrates the confidence in Incoterms to remove the ambiguities arising from translation and interpretation.
   Incoterms clarify who will bear the costs of the seller delivering the goods to the buyer, the division of costs, the passage of damage, the issuance of documents, customs clearance and insurance. Organized in three letters, these terms were published as eleven in the 2010 version.


It is the situation where the seller transfers the goods to the buyer at his own location, thus minimizing the risk. The buyer loads the goods and bears the costs and responsibilities of shipping, insurance, customs. The responsibility of the seller here is only; is to transfer the goods to the buyer at his own place or at another agreed place. If it is the buyer's responsibility; is to arrange the transportation of the goods taken over from the seller and to cover the costs. The buyer is responsible for the safety of the goods and any problems that may occur during distribution. In contracts made according to EXW, the buyer has agreed to bear all the risks and bear the costs. It is possible for the buyer and the seller to add extra terms to the EXW Incoterms agreement (Ex: In EXW-Loaded, the seller undertakes to load the goods). However, if extra terms are added to the agreement, it should be stated clearly and in writing which party will pay the cost and who will bear the risk (Çınar, 2018).


It is a form of delivery in which the seller takes the goods to a carrier and pays only the costs incurred. In FCA, the seller is responsible for transporting the goods to a pre-agreed place by any means of transport and handing them over to the original carrier. The seller's liability ends when the goods are transferred to the carrier. From here on, the responsibility passes to the buyer. The buyer or seller can arrange the original carrier (whoever arranges it, the deal is done on behalf of the buyer), but the buyer bears the cost of this shipping activity. In some cases, vendors appear to add terminal handling charges to the FCA in their shipping contracts. Costs and risks may vary depending on the port of loading. After the change is made, the responsibilities of the buyer and seller must be well and clearly defined. As a rule, when new terms are added or a change is made to Incoterms, they should be explained in detail (Çınar, 2018).


It is the form of delivery in which the seller has to find the original carrier and deal with the costs arising from it. Here, the responsibility of the seller is respectively; to determine the carrier, to ensure that the goods are delivered to the carrier, to cover the cost of the goods to the destination and to ensure their customs clearance (exit procedures from the country). If it is the buyer's responsibility; It starts when the goods are loaded on the carrier. Insurance costs belong to the buyer (Çınar, 2018).