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
|
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.
|