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

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