An incident is when something has actually happened but no one was injured, e.g. plant or property or a vehicle was damaged.
1. a truck backed into a building site and hit down pipes on the house
2. a forklift hit the pallet racking causing a pallet to fall down damaging a product
A near miss is when something almost happened, e.g. almost damaged plant, property, a vehicle or injury to a person.
1. a truck nearly hit down pipes but someone yelled out to the driver just in time
2. a forklift hit/or nearly hit racking but resulted in no damage or injury