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TERM |
EXW |
FCA |
FAS |
FOB |
CFR |
CIF |
CPT (1) |
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Ex-Works |
Free Carrier |
Free Alongside Ship |
Free On-Board Vessel |
Cost & Freight |
Cost Insurance &
Freight |
Carriage Paid to |
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SERVICE |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
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Warehouse storage at point of origin |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Warehouse labor at point of origin |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Export packing |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Loading at point of origin |
Buyer |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Inland freight |
Buyer |
Buyer (3) |
Seller |
Seller |
Seller |
Seller |
Seller |
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Port receiving charges |
Buyer |
Buyer |
Seller |
Seller |
Seller |
Seller |
Seller |
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Forwarders fee |
Buyer |
Buyer |
Seller (2) |
Seller |
Seller |
Seller |
Seller |
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Loading on ocean carrier |
Buyer |
Buyer |
Buyer |
Seller |
Seller |
Seller |
Seller |
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Ocean/Air freight charges |
Buyer |
Buyer |
Buyer |
Buyer |
Seller |
Seller |
Seller |
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Charges at foreign Port/Airport |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer (3) |
Seller |
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Customs, Duties & Taxes abroad |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
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Delivery charges to final destination |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
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(1) Risk of loss or damage is transferred from Seller to Buyer
when the goods have been delivered to the carrier. |
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(2) Payment of the Freight Forwarders Fees can be
controversial, depending on the Contract of Sale. |
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(3) Responsibility may be either the Buyer or the Seller. |
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(4) Marked boxes reflect changes under Incoterms 2000. |
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TERM |
CIP (1) |
DAF |
DES |
DEQ |
DDU |
DDP |
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Carriage &
Insurance Paid To |
Delivery At Frontier |
Delivered Ex-Ship |
Delivered Ex-Quay, Duty Unpaid |
Delivered Duty Unpaid |
Delivered Duty Paid |
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SERVICE |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
WhoPays |
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|
Warehouse storage at point of origin |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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|
Warehouse labor at point of origin |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Export packing |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Loading at point of origin |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Inland freight |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Port receiving charges |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Forwarders fee |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Loading on ocean carrier |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Ocean/Air freight charges |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
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Charges at foreign Port/Airport |
Seller |
Seller |
Buyer |
Seller |
Seller |
Seller |
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Customs, Duties & Taxes abroad |
Buyer |
Buyer |
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