An amphibious cargo carrying unmanned aerial vehicle (UAV) having a fuselage, two wings and two frames, in which a cargo hold is arranged at the lower end of the fuselage, the cargo hold is provided with a cargo chamber for cargo carrying, and the cargo hold can touch the water surface at the same time. When taking off or landing on the water surface, the hollow structure of the cargo chamber can provide additional buoyancy. The two wings are symmetrically arranged on both sides of the fuselage, the two frames are correspondingly arranged on the two wings, and the buoyancy parts can be detachably arranged on the two frames to provide buoyancy.