Incoterms

2020 Rules Responsibility Guide


	Any Transport Mode		Sea/Inland Waterway Transport				Any Transport Mode
	EXW	FCA	FAS	FOB	CFR	CIF	CPT	CIP	DAP	DPU	DDP
	Ex Works	Free Carrier	Free Alongside Ship	Free On Board	Cost & Freight	Cost Insurance & Freight	Carriage Paid To	Carriage Insurance Paid To	Delivered At Place	Delivered At Place Unloaded	Delivered Duty Paid
Transfer of Risk	When seller places the goods at the buyer’s disposal at a named place	1.) When seller loads goods to buyer's carrier or 2.) When goods are at the buyer's disposal & ready for unloading at named place	When the goods are alongside the vessel nominated by the buyer at named port	When the goods are on board the vessel nominated by the buyer at named port	When the goods are on board the vessel nominated by the seller at origin	When the goods are on board the vessel nominated by the seller at origin	When the goods are handed over to the seller's nominated carrier at a named place	When the goods are handed over to the seller's nominated carrier at named place	When the goods are placed at the buyer's disposal at a named place or agreed point within that place	When the goods are delivered and unloaded at a named place or agreed point within that place	When the goods are placed at the buyer's disposal at a named place or agreed point within that place
Commercial Invoice	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller
Packaging, Quality, Control, Marking	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller
Loading & inland Delivery	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 Handling	Buyer	Buyer	Buyer	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller
Insurance	Negotiable	Negotiable	Negotiable	Negotiable	Negotiable	Seller "Free of Particular Average"	Negotiable	Seller "All Risks"	Negotiable	Negotiable	Negotiable
Carriage Charges	Buyer	Buyer	Buyer	Buyer	Seller	Seller	Seller	Seller	Seller	Seller	Seller
Destination Terminal Handling	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Seller	Seller	Seller
Delivery to Destination	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Seller	Seller	Seller
Unloading at Destination	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	＊＊Seller	Buyer
Import Duty and Taxes	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Seller

To download the Incoterms PDF document, CLICK HERE.


	Any Transport Mode
	EXW	FCA
	Ex Works	Free Carrier
Transfer of Risk	When seller places the goods at the buyer’s disposal at a named place	1.) When seller loads goods to buyer's carrier or 2.) When goods are at the buyer's disposal & ready for unloading at named place
Commercial Invoice	Seller	Seller
Packaging, Quality, Control, Marking	Seller	Seller
Loading & inland Delivery	Buyer	＊Seller
Export Duty & Taxes	Buyer	Seller
Origin Terminal Handling	Buyer	Buyer
Insurance	Negotiable	Negotiable
Carriage Charges	Buyer	Buyer
Destination Terminal Handling	Buyer	Buyer
Delivery to Destination	Buyer	Buyer
Unloading at Destination	Buyer	Buyer
Import Duty and Taxes	Buyer	Buyer


	Sea/Inland Waterway Transport
	FAS	FOB	CFR	CIF
	Free Alongside Ship	Free On Board	Cost & Freight	Cost Insurance & Freight
Transfer of Risk	When the goods are alongside the vessel nominated by the buyer at named port	When the goods are on board the vessel nominated by the buyer at named port	When the goods are on board the vessel nominated by the seller at origin	When the goods are on board the vessel nominated by the seller at origin
Commercial Invoice	Seller	Seller	Seller	Seller
Packaging, Quality, Control, Marking	Seller	Seller	Seller	Seller
Loading & inland Delivery	Seller	Seller	Seller	Seller
Export Duty & Taxes	Seller	Seller	Seller	Seller
Origin Terminal Handling	Buyer	Seller	Seller	Seller
Insurance	Negotiable	Negotiable	Negotiable	Seller "Free of Particular Average"
Carriage Charges	Buyer	Buyer	Seller	Seller
Destination Terminal Handling	Buyer	Buyer	Buyer	Buyer
Delivery to Destination	Buyer	Buyer	Buyer	Buyer
Unloading at Destination	Buyer	Buyer	Buyer	Buyer
Import Duty and Taxes	Buyer	Buyer	Buyer	Buyer


	Any Transport Mode
	CPT	CIP	DAP	DPU	DDP
	Carriage Paid To	Carriage Insurance Paid To	Delivered At Place	Delivered At Place Unloaded	Delivered Duty Paid
Transfer of Risk	When the goods are handed over to the seller's nominated carrier at a named place	When the goods are handed over to the seller's nominated carrier at named place	When the goods are placed at the buyer's disposal at a named place or agreed point within that place	When the goods are delivered and unloaded at a named place or agreed point within that place	When the goods are placed at the buyer's disposal at a named place or agreed point within that place
Commercial Invoice	Seller	Seller	Seller	Seller	Seller
Packaging, Quality, Control, Marking	Seller	Seller	Seller	Seller	Seller
Loading & inland Delivery	Seller	Seller	Seller	Seller	Seller
Export Duty & Taxes	Seller	Seller	Seller	Seller	Seller
Origin Terminal Handling	Seller	Seller	Seller	Seller	Seller
Insurance	Negotiable	Seller "All Risks"	Negotiable	Negotiable	Negotiable
Carriage Charges	Seller	Seller	Seller	Seller	Seller
Destination Terminal Handling	Buyer	Buyer	Seller	Seller	Seller
Delivery to Destination	Buyer	Buyer	Seller	Seller	Seller
Unloading at Destination	Buyer	Buyer	Buyer	＊＊Seller	Buyer
Import Duty and Taxes	Buyer	Buyer	Buyer	Buyer	Seller

Download the Incoterms PDF, CLICK HERE.

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Transformer’s Network, Inc., dba T.NETWORK, is a licensed Ocean Transportation Intermediary FMC# 027903NF. T.NETWORK is a proud member of the National Customs Brokers & Forwarders Association of America, Inc. All transactions are subject to T.NETWORK’s standard terms and conditions, available on our Terms & Conditions page.