Allocation of costs to buyer/seller according to Incoterms® 2020 Rules
|
|
Any Transport Mode |
Sea / Inland Waterway Transport |
Any Transport Mode |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
Charges / Fees |
EXW |
FCA |
FAS |
FOB |
CFR |
CIF |
CPT |
CIP |
DPU |
DAP |
DDP |
Export Packaging |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Loading Charges |
Buyer |
Seller* |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Delivery to Port/Place |
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 Charges |
Buyer |
Buyer |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Loading on Carriage |
Buyer |
Buyer |
Buyer |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Carriage Charges |
Buyer |
Buyer |
Buyer |
Buyer |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Insurance |
** |
** |
** |
** |
** |
Seller |
** |
Seller |
** |
** |
** |
Destination Terminal Charges |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Seller |
Seller |
Seller |
Seller |
Seller |
Delivery to Destination |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Seller |
Seller |
Import Duty & Taxes |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Seller |
*Seller is responsible for loading charges, if the terms state FCA at seller’s facility. Green line indicates delivery.
** Negotiable between buyer and seller
INCOTERMS® IS A REGISTERED TRADEMARK OF THE INTERNATIONAL CHAMBER OF COMMERCE. THIS DOCUMENT IS NOT INTENDED AS LEGAL ADVICE BUT IS BEING PROVIDED FOR REFERENCEPURPOSES ONLY. USERS SHOULD SEEK SPECIFIC GUIDANCE FROM INCOTERMS® 2020 AVAILABLE THROUGH THE INTERNATIONAL CHAMBER OF COMMERCE AT WWW.ICCBOOKS.COM