Incoterms

BREAKDOWN DIVIDING RESPONSIBILITY AND CHARGES BETWEEN BUYER (IMPORTER) AND SELLER (EXPORTER)

SERVICE

EXW

FCA

FAS

FOB

CFR (a.k.a. C&F)

CIF

CPT**

CIP**

DAF

DES

DEQ

DDU

DDP

EXWORKS

FREE CARRIER

FREE ALONGSIDE SHIP

FREE ONBOARD VESSEL

COST & FREIGHT

COST, INSURANCE FREIGHT

CARRIAGE PAID TO

CARRIAGE INSURANCE PAID TO

DELIVERY AT FRONTIER

DELIVERY EX-SHIP

DELIVERED EX QUAY DUTY PAID

DELIVERED DUTY UNPAID

DELIVERY DUTY PAID

(named place)

Responsibilty & Charges

Warehouse Storage at point of origin

SELLER

Warehouse Labor Charge at Point of Origin

SELLER

Export Packing

SELLER

Loading at port of origin

BUYER

SELLER

Inland Freight

BUYER

BUYER**

SELLER

Port Receiving Charges

BUYER

SELLER

Forwarders Fee

BUYER

SELLER*

SELLER

Loading on Ocean Carrier

BUYER

SELLER

Ocean / Air Freight

BUYER

SELLER

Charges in Foreign Port / Airport

BUYER

BUYER***

SELLER

Custom Duties And Taxes on Board

BUYER

SELLER

BUYER

SELLER

Delivery charges to Final Destination

BUYER

SELLER

GROUP E: DEPARTURE

GROUP F : MAIN CARRIAGE UNPAID

GROUP C: MAIN CARRIAGE PAID

GROUP D: ARRIVAL

Regardless of the incoterms in use, the seller must supply the goods as agreed in the contract of sale, together with such evidence of conformity as may be required by the contract

Regardless of the incoterms in use, the buyer must take receipt and pay for the goods delivered, as provided in the contract

* The payment of the forwarder's fee is sometimes controversial, depending on the contract of sale

** Risk or loss or damage is transferred from seller to buyer when goods have been delivered to the carrier

*** Responsibility may be either the buyers' or sellers'

This Chart is based on International Rules for the interpretation of trade terms as published by the ICC, 1990