免责条款（exception clause），是指当事人约定的用以免除或限制其未来合同责任的条款。免责条款常被合同一方当事人写入合同或格式合同之中，作为明确或隐含的意思要约，以获得另一方当事人的承诺，使其发生法律效力。

合同中双方当事人在订立合同或格式合同提供者提供格式合同时，为免除或限制一方或者双方当事人责任而设立的条款。因此说，免责条款以意思表示为要约，以限制或免除当事人未来责任为目的，属于民事法律行为。

《合同法》规定合同中的下列免责条款无效：

（一）造成对方人身伤害的；

（二）因故意或者重大过失造成对方财产损失的。

The following exception clauses in a contract shall be null and void:

(1) those that cause personal injury to the other party;

(2) those that cause property damages to the other party as result of deliberate intent or gross negligence.

参考双语例句：

In some instances, it was noted that the political exception clause did not apply to certain offences such as terrorist crimes (e.g., Tunisia) or that there were reforms which would entail that serious crimes as listed in the domestic codes (corresponding to crimes under the Rome Statute) would not be considered political crimes or ordinary crimes related to political crimes or crimes for which punishment was being sought for political reasons (e.g., Costa Rica).

一些评论指出，政治例外条款不适用于恐怖主义罪行等犯罪(如突尼斯)，或关国家正在改革，以便使国内刑法所列严重罪行(对应《罗马规约》的罪行)不被认为是政治罪行、与政治罪行相关的普通罪行或基于政治原因进行惩罚的罪行(如哥斯达黎加)。

the Commissioner of Customs and Excise has made the Amendment Order at Annex A to amend the Trade Description (Country of Origin) (Watches) Order by inserting an exception clause to the effect that the Order shall not apply to watches that have been exported, or are intended to be exported, from Hong Kong to the Mainland under CEPA and are qualified for zero tariff under CEPA; and

海关关长制定了附件 A 的修订令，修订《商品说明(原产国家)(手表)令》，增订例外情况条款，订明《商品说明(原产国家)(手表)令》不适用于已根据《安排》从香港出口往内地或拟根据该安排从香港出口往内地，并根据《安排》符合零关税资格的手表；以及

The Administration has pointed out that it should be recognized that although the exception clause sets out certain situations to which the exception would apply, such as possession of skills not readily available in Hong Kong, etc. it is not intended to prescribe conditions to be fulfilled before employers offer overseas terms to their overseas employees.

政府当局指出，有一点必须注意，就是尽管该例外条文列出有关例外规定可适用的情况(例如拥有的技能并非在香港可随时获得提供等)，但当局无意以该条文订明雇主向海外雇员提供海外雇佣条款前必须符合的条件。

According to the Administration, since the Bill is not meant to affect differential employment practices based on human resource policy consideration that does not relate to race, it is considered justified to provide an exception clause to ensure clarity and certainty.

政府当局表示，由于条例草案并非要影响提供有差异僱用条款的做法，因为该种做法是建基于人力资源政策的考虑因素，并非基于种族理由，故此，当局认为理应制订例外条文，以确保条例草案清晰明确。