INCOTERMS DEFINITION
This chart shows how costs are shared between buyers and sellers according to the Incoterm
OBS : this chart does not consider the possible variants of each Incoterm
OBS : this chart does not consider the possible variants of each Incoterm
Keys
S - Costs are borne by the seller B - Costs are borne by the buyer SH - Costs are shared between the two parties TC - Costs are borne by one of the parties in function of transport contract DT - Costs are borne by one of the parties in function of delivery terms| EXW | FCA | FAS | FOB | CFR | CIF | CPT | CIP | DAF | DES | DEQ | DDU | DDP | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Packaging | S | S | S | S | S | S | S | S | S | S | S | S | S |
| Truck loading - Loading of the container at the factory or departure warehouse | B | DT | S | S | S | S | S | S | S | S | S | S | S |
| Pre-forwarding to the port, airport or consolidation platform | B | S | S | S | S | S | S | S | S | S | S | S | S |
| Exports customs formalities | B | S | B | S | S | S | S | S | S | S | S | S | S |
| Handling at departure: port, airport, consolidation platform or departure terminal | B | B | B | S | S | S | S | S | S | S | S | S | S |
| Main transport | B | B | B | TC | S | S | S | S | SH | S | S | S | S |
| Transport insurance | B | B | B | B | B | S | B | S | SH | S | S | S | S |
| Handling at arrival: port, airport, consolidation platform or departure terminal | B | B | B | B | TC | TC | TC | TC | B | B | S | S | S |
| Imports customs formalities. Import rights and duties | B | B | B | B | B | B | B | B | B | B | S | B | S |
| Post-forwarding at the factory or arrival warehouse | B | B | B | B | B | B | B | B | B | B | B | S | S |
| Unloading at the factory or arrival warehouse | B | B | B | B | B | B | B | B | B | B | B | S | S |