IncoTerms- 2010

 
Rules for any modes of transport
Rules for sea and inland waterway transport
EXW FCA CPT CIP DAT DAP DDP FAS FOB CFR CIF
Ex Works Free
Carrier
Carriage
Paid To
Carriage&
Insurance
Paid To
Delivered
at 
Terminal
Delivered
at
Place
Delivered
Duty
Paid
Free 
Alongside
Ship
Free
on 
Board
Cost

Freight
Cost, Insurance 
& Freight
SERVICES Who Pays
Export Packing
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Marking & Labeling
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Block and Brace
1
1
1
1
1
1
1
1
1
1
1
Export Clearance (License,  EEI/AES)
Buyer
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Freight Forwarder
Documentation Fees
Buyer
Buyer
Seller
Seller
Seller
Seller
Seller
Buyer
Buyer
Seller
Seller
Inland Freight to Main Carrier
Buyer
2
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Seller
Origin Terminal Charges
Buyer
Buyer
Seller
Seller
Seller
Seller
Seller
Buyer
Seller
Seller
Seller
Vessel Loading Charges
Buyer
Buyer
Seller
Seller
Seller
Seller
Seller
Buyer
Seller
Seller
Seller
Ocean Freight / Air Freight
Buyer
Buyer
Seller
Seller
Seller
Seller
Seller
Buyer
Buyer
Seller
Seller
Nominate Export Forwarder
Buyer
Buyer
Seller
Seller
Seller
Seller
Seller
Buyer
Buyer
Seller
Seller
Marine Insurance
3
3
3
Seller
3
3
3
3
3
3
Seller
Unload Main Carrier Charges
Buyer
Buyer
4
4
Seller
Seller
Seller
Buyer
Buyer
4
4
Destination Terminal Charges
Buyer
Buyer
4
4
4
Seller
Seller
Buyer
Buyer
4
4
Nominate On-Carrier
Buyer
Buyer
5
5
5
5
Seller
Buyer
Buyer
Buyer
Buyer
Security Information Requirements
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Customs Broker Clearance  Fees
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Seller
Buyer
Buyer
Buyer
Buyer
Duty, Customs Fees, Taxes
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Seller
Buyer
Buyer
Buyer
Buyer
Delivery to Buyer Destination
Buyer
Buyer
5
5
5
5
Seller
Buyer
Buyer
Buyer
Buyer
Delivering Carrier Unloading
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer

Notes:

  • Incoterms® 2010 do not deal with the parties obligations for stowage within a container and therefore, where relevant, the parties should deal with this in the sales contract.
  • FCA Seller's Facility - Buyer pays inland freight; other FCA qualifiers. Seller arranges and loads pre-carriage carrier and pays inland freight to the "F" delivery place
  • Incoterms® 2010 does not obligate the buyer nor must the seller to insure the goods, therefore this issue be addressed elsewhere in the sales contract.
  • Charges paid by Buyer or Seller depending on contract of carriage.
  • Charges paid by Seller if through Bill of Lading or door-to-door rate to Buyer's destination.

INCOTERMS® IS A REGISTERED TRADEMARK OF THE INTERNATIONAL CHAMBER OF COMMERCE. THIS DOCUMENT IS NOT INTENDED AS LEGAL ADVICE BUT IS BEING PROVIDED FOR REFERENCE PURPOSES ONLY. USERS SHOULD SEEK SPECIFIC GUIDANCE FROM INCOTERMS® 2010 AVAILABLE THROUGH THE INTERNATIONAL CHAMBER OF COMMERCE AT WWW.ICCBOOKS.COM