Incoterms has been revised eighth times since its initial publication in 1936. Incoterms 2020 (the eighth revision) entered into force on 1 January 2020. Alike Incoterms 2010 (the seventh revision), Incoterms 2020 provides eleven rules (seven rules for multi-modal transport and four rules for maritime transport), but Incoterms 2020 added DPU rule with deleting DAT rule. Incoterms 2020 seems to be improved and better organized, but it brings some critical & controversial issues as well. This article will discuss some critical & controversial issues on Incoterms 2020.