International Commercial Terms
Incoterms Rules or International Commercial Terms
- EXW
- FCA
- FAS
- FOB
- CPT
- CFR
- CIF
- CIP
- DAT
- DAP
- DDP
Incoterms Rules or International Commercial Terms
- EXW
- FCA
- FAS
- FOB
- CPT
- CFR
- CIF
- CIP
- DAT
- DAP
- DDP
Allocations of Costs to Buyer/Seller According to INCO Terms 2010
INCO Terms 2010 | Export customs declaration | Carriage to port of export | Unloading of truck in port of export | Loading on vessel on point of export | Carriage (Sea/Air) to port of import | Insurance | Unloading in port of import | Loading on truck in port of import | Carriage to place of destination | Import customs clearance | Import taxes |
---|---|---|---|---|---|---|---|---|---|---|---|
EXW | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER |
FCA | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER |
FAS | SELLER | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER |
FOB | SELLER | SELLER | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER |
CPT | SELLER | SELLER | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER |
CFR (CNF) | SELLER | SELLER | SELLER | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER |
CIF | SELLER | SELLER | SELLER | SELLER | SELLER | BUYER / SELLER | BUYER / SELLER | BUYER | BUYER | BUYER | BUYER |
CIP | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER |
DAT | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | BUYER | BUYER | BUYER | BUYER |
DAP | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | BUYER | BUYER |
DDP | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER (NOT INCLUDING VAT/FAT) |