Incoterms

Incoterms® 2020

Compare terms, assess risk, or let our wizard guide you.

EXW

Ex Works

Buyer picks up at factory. Maximum obligation on the buyer. Seller not required to load.

Export Customs
Buyer
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Buyer
Transport
Buyer
Insurance
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Import Duty
Buyer

Pro Tip: Risky for cross-border. Buyer must handle export clearance, often requiring a local agent.

Seller RiskBuyer Risk

FCA

Free Carrier

Seller clears export customs and delivers to carrier. Good for containerized goods.

Export Customs
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Seller
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Import Duty
Buyer

Pro Tip: The modern alternative to FOB. Best choice for air freight or multi-modal transport.

Seller RiskBuyer Risk

FAS

Free Alongside Ship

Seller places goods alongside the ship (quay). Buyer loads onto ship.

Export Customs
Seller
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Seller
Transport
Buyer
Insurance
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Import Duty
Buyer

Pro Tip: Rarely used for container shipping. Mostly for bulk cargo (grain, coal, oil).

Seller RiskBuyer Risk

FOB

Free on Board

Seller loads goods on the ship. Risk transfers once cargo is "on board".

Export Customs
Seller
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Seller
Transport
Buyer
Insurance
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Import Duty
Buyer

Pro Tip: Most common for sea freight, but risk sits with seller until goods cross the ship's rail.

Seller RiskBuyer Risk

CPT

Carriage Paid To

Seller pays freight to destination. Risk transfers when handed to the FIRST carrier.

Export Customs
Seller
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Seller
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Seller
Insurance
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Import Duty
Buyer

Pro Tip: Risk transfers BEFORE the goods arrive. Buyer should ensure they have insurance.

Seller RiskBuyer Risk

CFR

Cost and Freight

Seller pays sea freight to port. Risk transfers on board. No insurance included.

Export Customs
Seller
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Seller
Transport
Seller
Insurance
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Import Duty
Buyer

Pro Tip: Buyer takes the risk during transit but doesn't control the logistics provider.

Seller RiskBuyer Risk

CIF

Cost, Insurance & Freight

Same as CFR + Seller buys insurance (Clause C minimum coverage).

Export Customs
Seller
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Seller
Transport
Seller
Insurance
Seller
Import Duty
Buyer

Pro Tip: Seller only pays for minimum insurance. Buyer should check coverage levels carefully.

Seller RiskBuyer Risk

CIP

Carriage & Insurance Paid

Same as CPT + Seller buys insurance (Clause A "All Risk" coverage).

Export Customs
Seller
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Seller
Transport
Seller
Insurance
Seller
Import Duty
Buyer

Pro Tip: New in 2020: Seller must provide 'All Risk' insurance coverage, better than CIF.

Seller RiskBuyer Risk

DAP

Delivered at Place

Seller delivers to doorstep, ready for unloading. Buyer pays import tax.

Export Customs
Seller
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Seller
Transport
Seller
Insurance
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Import Duty
Buyer

Pro Tip: Very customer-friendly. Seller controls the chain until destination, but Buyer clears customs.

Seller RiskBuyer Risk

DPU

Delivered at Place Unloaded

Unique: The ONLY rule where Seller must unload the goods at destination.

Export Customs
Seller
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Seller
Transport
Seller
Insurance
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Import Duty
Buyer

Pro Tip: Seller must have equipment to unload at the destination. Good for large machinery.

Seller RiskBuyer Risk

DDP

Delivered Duty Paid

Seller does everything: Transport, Insurance, and Import Taxes/Duty.

Export Customs
Seller
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Seller
Transport
Seller
Insurance
Seller
Import Duty
Seller

Pro Tip: Maximum service. Seller must be registered to pay taxes in the destination country.

Seller RiskBuyer Risk

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