EXW | FCA | CPT | CIP | DAP | DPU | DDP | FAS | FOB | CFR | CIF | ||
Ex Works | Free Carrier | Carriage Paid To | Carriage Insurance Paid To | Delivered at Place | Delivered at Place Unloaded | Delivered Duty Paid | Free Alongside Ship | Free On Board | Cost & Freight | Cost, Insurance & Freight | ||
At a named place, the seller transfers the goods to the buyer; the buyer is responsible for all risks. | 1.) when seller loads goods to buyer’s carrier or 2.) when goods are at the buyer’s disposal & ready for unloading at a named placed | when the goods are handed over to the seller’s nominated carrier at a named place | when the goods are handed over to the seller’s nominated carrier at a named place | when the goods are placed at the buyer’s disposal at a named place or agreed point within that place | when the goods are delivered and unloaded at a named place or agreed point within that place | when the goods are placed at the buyer’s disposal at a named place or agreed point within that place | when goods are alongside the vessel nominated by the buyer at named port | when goods are on board the vessel nominated by the buyer at named port | when the goods are on board the vessel nominated by the seller at origin | when the goods are on board the vessel nominated by the seller at origin | ||
Risks Transfer | ||||||||||||
Commercial Invoice | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | |
Packaging & QC | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | |
Loading & Delivery | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | |
Export Duty & Taxes | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | |
Origin Terminal Handling | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Buyer | Seller | Seller | Seller | |
Cargo Insurance | Negotiable | Negotiable | Negotiable | Seller | Negotiable | Negotiable | Negotiable | Negotiable | Negotiable | Negotiable | Seller | |
Carriage Charges | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Seller | Seller | |
Destination Terminal Handling | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | |
Delivery to Destination | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | |
Unloading at Destination | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | |
Import Duty & Taxes | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | Buyer | Buyer |