Duties of Buyer/Seller, Incoterms 2010

Incoterm
2010
Loading Export customs clearance Transportation to the port of export Unloading at export port Shipping destination Transportation to the Port of Import Import port unloading Loading at the port of import Transport to destination insurance Import clearance Import duties and taxes
EXW Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer N/A Buyer Buyer
FCA Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer N/A Buyer Buyer
FAS Seller Seller Seller Seller Buyer Buyer Buyer Buyer Buyer N/A Buyer Buyer
FOB Seller Seller Seller Seller Seller Buyer Buyer Buyer Buyer N/A Buyer Buyer
CFR Seller Seller Seller Seller Seller Seller Buyer Buyer Buyer N/A Buyer Buyer
CIF Seller Seller Seller Seller Seller Seller Seller Buyer Buyer Seller Buyer Buyer
DAT Seller Seller Seller Seller Seller Seller Seller Seller Seller N/A Buyer Buyer
DAP Seller Seller Seller Seller Seller Seller Seller Seller Seller N/A Buyer Buyer
CPT Seller Seller Seller Seller Seller Seller Seller Seller Seller N/A Buyer Buyer
CIP Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer
DDP Seller Seller Seller Seller Seller Seller Seller Seller Seller N/A Seller Seller

Terms for Any Mode of Transport

  • EXW : Ex Works
  • FCA : Free Carrier
  • CPT : Carriage Paid To
  • CIP : Carriage and Insurance Paid to
  • DAT : Delivered At Termianl
  • DAP : Delivered At Place
  • DDP : Delivered Duty Paid

Terms for Sea & Inland Waterway Transport

  • FAS : Free Alongside ship
  • FOB : Free On Board
  • CFR : Cost and FReight
  • CIF : Cost, Insurance and Freight