Incoterms

 

Export
Collection

Export
Clearance
Loading to
Export
Vehicle/Vessel

Freight 

Insurance
Unloading
Discharging
Import
Clearance

Delivery

Duty & Tax

EXW - Ex Works

B

B

B

B

B

B

B

B

B

FCA - Free Carrier

S

S

B

B

B

B

B

B

B

FOB - Free On Board

S

S

S

B

B

B

B

B

B

CFR - Cost & Freight 

S

S

S

S

B

B

B

B

B

CIF - Cost Insurance & Freight 

S

S

S

S

S

B

B

B

B

CPT - Carriage Paid To 

S

S

S

S

B

B

B

B

B

CIP - Carriage & Insurance Paid To 

S

S

S

S

S

B

B

B

B

DDU - Delivered Duty Unpaid 

S

S

S

S

S

S

S

S

B

DAT - Delivered At Terminal

S

S

S

S

S

S

B

B

B

DDP - Delivered Duty Paid

S

S

S

S

S

S

S

S

S

DAP - Delivered At Place

S

S

S

S

S

S

B

S

B

FAS - Free Alongside Ship

S

B

B

B

B

B

B

B

B

* S = SELLER  |  B = BUYER

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