| EXW | FCA | FAS | FOB | CFR | CIF | DAT | CPT | DAP | CIP | DDP | |
| Loading on truck (carrier) | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Export-Customs declaration | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Carriage to port of export | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Unloading of truck in port of export | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading charges in port of export | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Carriage to port of import | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Unloading charges in port of import | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller |
| Loading on truck in port of import | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller |
| Carriage to place of destination | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller |
| Insurance | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | Seller | Seller | Seller |
| Import customs clearance | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
| Import taxes | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
| Incoterm | Definition |
|---|---|
| EXW | EX Works… named place “Ex works” means that the seller delivers when he places the goods at the disposal of the buyer at the seller's premises or another named place (i.e. works, factory, warehouse, etc.) not cleared for export and not loaded on any collecting vehicle. The buyer has to bear all costs and risks involved in taking the goods from the seller's premises. USAGE: Any mode of transport, including multimodal transport |
| FCA | Free Carrier… named place “Free CArrier” means that the seller delivers the goods, cleared for export, to the carrier nominated by the buyer at the named place. The seller must bear all risks of loss of or damage to the goods until such time as they have been delivered. USAGE: Any mode of transport, including multimodal transport |
| FAS | Free Alongside Ship…named port of shipment “Free Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel at the named port of shipment. The buyer has to bear all costs and risks of loss of or damage to the goods from that moment. The FAS term requires the seller to clear the goods for export. USAGE: Maritime and inland waterway transport only |
| FOB | Free On Board… named port of shipment “Free On Board” means that the seller delivers when the goods pass the ship's rail at the named port of shipment. The buyer has to bear all costs and risks of loss of or damage to the goods from that point. The FOB term requires the seller to clear the goods for export. USAGE: Maritime and inland waterway transport only |
| CFR | Cost, and Freight… named port of destination "Cost and freight" means that the seller delivers when the goods pass the ship's rail in the port of shipment. The seller must pay the costs and freight necessary to bring the goods to the named port of destination and bear all risks of loss of or damage to the goods until they have passed the ship's rail at the port of shipment. The CFR term requires the seller to clear the goods for export. USAGE: Maritime and inland waterway transport only |
| CIF | Cost, Insurance, Freight… named port of destination “Cost, Insurance and Freight” means that the seller delivers when the goods pass the ship's rail in the port of shipment. The seller must pay the costs and freight necessary to bring the goods to the named port of destination and bear all risks of loss of or damage to the goods until they have passed the ship's rail at the port of shipment. In CIF the seller also has to procure marine insurance against the buyer's risk of loss of or damage to the goods during the carriage. USAGE: Maritime and inland waterway transport only |
| DAT | Delivered at Terminal (named terminal at port or place of destination) Seller pays for carriage to the terminal, except for costs related to import clearance, and assumes all risks up to the point that the goods are unloaded at the terminal. USAGE: |
| CPT | Carriage Paid To… named place of destination “Carriage Paid To” means that the seller delivers the goods to the carrier nominated by him. The seller must pay the cost of carriage necessary to bring the goods to the named destination and bear all risks of loss of or damage to the goods until such time as they have been delivered. USAGE: Any mode of transport, including multimodal transport |
| DAP | Delivered at Place (named place of destination) Seller pays for carriage to the named place, except for costs related to import clearance, and assumes all risks prior to the point that the goods are ready for unloading by the buyer. USAGE: |
| CIP | Carriage and Insurance Paid To…named place of destination «Carriage and Insurance Paid to...» means that the seller delivers the goods to the carrier nominated by him. The seller must in addition pay the cost of carriage necessary to bring the goods to the named destination and bear all risks of loss of or damage to the goods until such time as they have been delivered. In CIP the seller also has to procure insurance against the buyer's risk of loss of or damage to the goods during the carriage. USAGE: Any mode of transport, including multimodal transport |
| DDP | Delivered Duty Paid… named place of destination “Delivered Duty Paid” means that the seller delivers the goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable any «duty» (which term includes the responsibility for and the risk of the carrying out of customs formalities and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination. USAGE: Any mode of transport, including multimodal transport |