In our day INCOTERMS are extensively applied in international trade contracts concluded between foreign trade companies in different countries. INCOTERMS rules represent some rules that express trade practices, but also certain rules that have been borrowed from different national laws, or that are part of these laws and which, are favourable to international trade relations and are accepted by the parties involved in such relations. There is no doubt that these rules incorporate the established practice and usages between traders or, in other words, the usual rules of international commercial sales. The purpose of this article is to analyse the evolution and importance of the INCOTERMS rules according to the trends in the development of the world economy