INCO Terms
| Incoterm 2010 | Loading on truck (carrier) | Export Customs declaration | Carriage to port of export | Unloading of truck in port of export | Loading charges in port of export | Carriage to port of import | Unloading charges in port of import | Loading on truck in port of import | Carriage to place of destination | Insurance | Import Customs Clearance | Import Taxes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
EXW |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
|
FCA |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
|
FAS |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
|
FOB |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
|
CFR |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
|
CIF |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
Seller |
Buyer |
Buyer |
|
DAT |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
Buyer |
Buyer |
|
CPT |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
Buyer |
|
DAP |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
|
CIP |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Buyer |
Buyer |
|
DDP |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |
Seller |