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A 'field goal', in rugby union and rugby league, is a play that, if attempted successfully, will score a number of points.
A field goal or "dropped goal" (usually abbreviated to "drop goal" in speech) is scored by drop kicking the ball above the crossbar and between the uprights. Typically, it is only used for goals scored during open play — place kicks are usually used for penalties and conversions. However, in the sevens version of both codes and the nines version of league, all conversions must be drop kicks. A field goal is worth three points in rugby union and one point in rugby league; conversions are worth two points in both codes.
Two finals in the Rugby World Cup have been decided by dropped goals in extra time. South Africa's victory margin in 1995 came from a Joel Stransky drop goal in extra time (Stransky dropped 2 goals in the game, despite never previously having dropped goals for South Africa). Jonny Wilkinson duplicated the feat for England in 2003. Jerry Guscott famously dropped a match and series-winning goal in the second test for the British Lions on the 1997 British Lions tour to South Africa. In the 1999 Rugby World Cup South African Jannie de Beer dropped 5 goals, a record in test matches, in their 44-21 quarter-final win over England.
In rugby league, since the reduction of their value from two points to one in the early 1970s, the field goal's primary use has been in the latter stages of match in order to break a deadlock, or for "insurance" points. With the introduction of the golden point in the National Rugby League, the field goal is often the first choice option when looking to secure a win. Generally though, a team will opt for a more attacking kick, in hope of scoring a try, or else kick to gain field position.

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Sources

★ International Rugby Board How To Score (pdf)