Abstract: The international trade of goods involves the delivery of goods from seller to buyer, across international borders, generating complex obligations for the contracting parties.The  International Commercial Terms (Incoterms) published by the International Chamber of Commerce are intented to help with the negotiation and signing of international commercial contracts and serve as a reference point for establishing the following: which of the parties will bear the delivery costs, including the insurance policy, taxes and other obligations, the named place of taking over and delivery, as well as which party bears the risks involved in the delivery at any given moment.The present study aims to emphasize that the use of Incoterms rules in international commercial sales of goods may be a convenient instrument that parties can use to handle fiscal obligations and, indirectly, the cashflow.

Keywords: Incoterms 2010, delivery conditions, VAT, tax duties, tax optimization, International Trade Law, trade usages.