The Incoterms® are internationally accepted standards defined by the International Chamber of Commerce (ICC) and is a trademark of ICC, which define the responsibilities of sellers and buyers depending on how the goods are delivered in sales contracts. These international resources were created to eliminate the differences of interpretation and to accurately and fairly share the costs and risks of goods delivery. The latest version of these rules was enforced from January 01, 2020. With the appropriate consideration for the current commercial practices, the Incoterms® 2020 rules aim to be useful to the practitioners by updating the previous version of the Incoterms® 2010 rules. Thus, Incoterms® 2020 amended one of the existing terms and enriched the content of some terms. In our article, we have attempted to demonstrate the type of changes occurring for each item for different types of delivery in the Incoterms® 2020.