摘要:Incoterms – ICC offical rules for the interpretation of trade terms has enabled and provided the exchange of the goods between the sellers and the buyers and economic and legal relationship between all the partis of the foreign trade system. The new Incoterms rules 2000 are adapted for the currency commercial practice and with them all missunderstanding can be removed in the international practice. This paper has analysed the meaninig, purpose and goals of the Incoterms, structure of the Incoterms, all the terms and the main characteristics wich are important for all exports and imports have been described.