목적 (Purpose)
Defines how Incoterms determine which Scope 3 category (Category 4 or 9) each transport segment of a sold product belongs to. Use this document as the reference when implementing or reviewing transport-emission logic, or when guiding customers on data-upload rules.
What Are Incoterms
Standard trade terms that define where the cost and risk of transportation transfer between the seller and the buyer in international trade. The current standard is Incoterms 2020, with 11 terms.
| 코드 (Code) | 한국어 (Korean) | English |
|---|---|---|
| EXW | 공장 인도 | Ex Works |
| FCA | 운송인 인도 | Free Carrier |
| FAS | 선측 인도 | Free Alongside Ship |
| FOB | 본선 인도 | Free On Board |
| CFR | 운임 포함 인도 | Cost and Freight |
| CIF | 운임·보험료 포함 인도 | Cost, Insurance and Freight |
| CPT | 운송비 지급 인도 | Carriage Paid To |
| CIP | 운송비·보험료 지급 인도 | Carriage and Insurance Paid To |
| DAP | 도착지 인도 | Delivered At Place |
| DPU | 도착지 양하 인도 | Delivered at Place Unloaded |
| DDP | 관세 지급 인도 | Delivered Duty Paid |
Relevance to Carbon Accounting
Under the GHG Protocol, transport emissions of sold products fall into different Scope 3 categories of the reporting company depending on who pays for the transportation.
- Transport paid by the reporting company (seller) → Category 4 (upstream transportation and distribution)
- Transport paid by the buyer → Category 9 (downstream transportation and distribution)
Incoterms determine the paying party per transport segment, so the Incoterms value on sales data drives the category attribution of transport emissions. See ghg-protocol.md for the underlying methodology.
Segment Attribution Rules
A sold product's transport route may consist of multiple segments; Incoterms assign each segment as follows.
| 인코텀즈 (Incoterms) | 귀속 (Attribution) | 근거 (Rationale) |
|---|---|---|
| EXW, FCA | 전 구간 Cat 9 / all segments Cat 9 | 출발지 인도 후 구매자 부담 / buyer bears transport from origin |
| CPT, CIP, DAP, DPU, DDP | 전 구간 Cat 4 / all segments Cat 4 | 도착지까지 판매자(보고기업) 부담 / seller (reporting company) pays to destination |
| FAS, FOB, CFR, CIF | 혼합 / mixed | 선적항(본선 적재) 기준으로 이전 구간은 Cat 4, 이후 구간은 Cat 9 / segments before loading at the port of shipment are Cat 4, after are Cat 9 |
What to Collect
- Sold-item history: without Incoterms you cannot split Cat 4 from Cat 9. Collect the trade term at the point of sale rather than backfilling from contracts later.
- Purchased-item history: Cat 1 can be calculated without it; it is needed only to separate embedded transport.
Related Documents
- GHG Protocol and Scope Classification — Scope classification methodology