|
|
|
|
INCOTERMS
|
Group E: minimal obligation for the seller (Departure)
|
|
EXW
|
Ex Works
|
|
Group F: freight not paid by the seller
|
|
FAS
|
Free Alongside Ship
|
|
FCA
|
Free CArrier
|
|
FOB
|
Free On Board
|
|
Group C: freight paid by the seller, sometimes also insurance
|
|
CFR
|
Cost and FReight
|
|
CPT
|
Carriage Paid To
|
|
CIF
|
Cost, Insurance and Freight
|
|
CIP
|
Carriage and Insurance Paid to
|
|
Group D: seller arranges cargo delivery, sometimes also import customs clearance (Arrival)
|
|
DAF
|
Delivered At Frontier
|
|
DES
|
Delivered Ex Ship
|
|
DEQ
|
Delivered Ex Quay
|
|
DDU
|
Delivered Duty Unpaid
|
|
DDP
|
Delivered Duty Paid
|
|
COST TYPE / INCOTERM
|
EXW - EX WORKS
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
buyer
|
|
Carriage to Departure Place
|
buyer
|
|
Waiting for Loading
|
buyer
|
|
Customs Clearance (Export)
|
buyer
|
|
Cargo Loading
|
buyer
|
|
Main Carriage of Cargo
|
buyer
|
|
Cargo Insurance
|
buyer
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
FAS - FREE ALONGSIDE SHIP
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
buyer
|
|
Customs Clearance (Export)
|
buyer
|
|
Cargo Loading
|
buyer
|
|
Main Carriage of Cargo
|
buyer
|
|
Cargo Insurance
|
buyer
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
FCA - FREE CARRIER
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
buyer
|
|
Main Carriage of Cargo
|
buyer
|
|
Cargo Insurance
|
buyer
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
FOB – FREE ON BOARD
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
buyer
|
|
Cargo Insurance
|
buyer
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
CFR - COST AND FREIGHT
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
buyer
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
CPT - CARRIAGE PAID TO
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
buyer
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
CIF - COST, INSURANCE AND FREIGHT
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
seller
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
CIP - CARRIAGE AND INSURANCE PAID TO
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller / buyer*
|
|
Cargo Insurance
|
seller / buyer*
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
* CIP present »incoterm of two points« where risk and costs pass from seller to the buyer at two different places. Carriage and insurance are valid to the named destination point (named destination point is a place where risk and costs pass from the seller to the buyer).
on top
|
COST TYPE / INCOTERM
|
DAF - DELIVERED AT FRONTIER
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
seller
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
DES - DELIVERED EX SHIP
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
seller
|
|
Cargo Unloading
|
buyer
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
DEQ - DELIVERED EX QUAY
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
seller
|
|
Cargo Unloading
|
seller
|
|
Import Customs Duties and Taxes
|
seller
|
|
Customs Clearance (Import)
|
seller
|
|
Carriage to Consignee
|
buyer
|
|
Unloading at Buyer's Premises
|
buyer
|
on top
|
COST TYPE / INCOTERM
|
DDU - DELIVERED DUTY UNPAID
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
seller
|
|
Cargo Unloading
|
seller
|
|
Import Customs Duties and Taxes
|
buyer
|
|
Customs Clearance (Import)
|
buyer
|
|
Carriage to Consignee
|
seller
|
|
Unloading at Buyer's Premises
|
seller
|
on top
|
COST TYPE / INCOTERM
|
DDP - DELIVERED DUTY PAID
|
|
Cargo Packing
|
seller
|
|
Loading in Factory
|
seller
|
|
Carriage to Departure Place
|
seller
|
|
Waiting for Loading
|
seller
|
|
Customs Clearance (Export)
|
seller
|
|
Cargo Loading
|
seller
|
|
Main Carriage of Cargo
|
seller
|
|
Cargo Insurance
|
seller
|
|
Cargo Unloading
|
seller
|
|
Import Customs Duties and Taxes
|
seller
|
|
Customs Clearance (Import)
|
seller
|
|
Delivery to Consignee
|
seller
|
|
Unloading at Buyer's Premises
|
seller
|
on top
|
|
|
|
