|
TERM OF SERVICE
|
EXW
Ex-Works
|
FCA
Free
Carrier
|
FAS
Free Alongside Ship
|
FOB
Free
On-Board
Vessel
|
CFR
Cost
and Freight
|
CIF
Cost Insurance & Freight
|
CPT (1)
Carriage Paid to
|
|
|
Who
Pays
|
Who
Pays
|
Who
Pays
|
Who Pays
|
Who
Pays
|
Who
Pays
|
Who
Pays
|
|
Warehouse Storage
at Point Of Origin
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Warehouse Labor
at Point Of Origin
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Export Packing
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Loading
at Point Of Origin
|
Buyer
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Inland Freight
|
Buyer
|
Buyer
(3)
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Port Receiving
Charges
|
Buyer
|
Buyer
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Forwarders Fee
|
Buyer
|
Buyer
|
Seller
(2)
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Loading on
Ocean Carrier
|
Buyer
|
Buyer
|
Buyer
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Ocean/Air
Freight Charges
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Seller
|
Seller
|
Seller
|
|
Charges at
Foreign Port/Airport
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
(3)
|
Seller
|
|
Customs, Duties
and Taxes Abroad
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
|
Delivery Charges
to Final Destination
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
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TERM OF SERVICE
|
CIP (1)
Carriage & Insurance Paid To
|
DAF
Delivery At Frontier
|
DES
Delivered Ex-Ship
|
DEQ
Delivered Ex-Quay
|
DDU
Delivered
Duty
Unpaid
|
DDP
Delivered
Duty
Paid
|
|
|
Who
Pays
|
Who
Pays
|
Who
Pays
|
Who Pays
|
Who
Pays
|
Who
Pays
|
|
Warehouse Storage
at Point Of Origin
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Warehouse Labor
at Point Of Origin
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Export Packing
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Loading
at Point Of Origin
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Inland Freight
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Port Receiving
Charges
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Forwarders Fee
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Loading on
Ocean Carrier
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Ocean/Air
Freight Charges
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
Seller
|
|
Charges at
Foreign Port/Airport
|
Seller
|
Seller
|
Buyer
|
Seller
|
Seller
|
Seller
|
|
Customs, Duties
and Taxes Abroad
|
Buyer
|
Buyer
|
Buyer
|
Buyer
(4)
|
Buyer
|
Seller
|
|
Delivery Charges
to Final Destination
|
Buyer
|
Buyer
|
Buyer
|
Buyer
|
Seller
|
Seller
|
Remarks :
(1) Risk of loss or damage is transferred from Seller to Buyer
when the goods have been delivered to the carrier.
(2) Payment of the Freight Forwarders Fees can be controversial, depending on the Contract of Sale.
(3) Responsibility may be either the Buyer or the Seller.
(4) Marked boxes reflect changes under Incoterms 2000.
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