TERM

SERVICE

 EXW
Ex-Works		 FCA
Free Carrier		 FAS
Free Alongside Ship		 FOB
Free On-Board Vessel		 CFR
Cost & Freight		 CIF
Cost Insurance & Freight		 CPT
Carriage Paid to

 

WhoPays

WhoPays

WhoPays

WhoPays

WhoPays

WhoPays

WhoPays

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

Seller

Seller

Seller

Seller

Seller

Port receiving charges

Buyer

Buyer

Seller

Seller

Seller

Seller

Seller

Forwarders fee

Buyer

Buyer

Seller

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 

Seller

Customs, Duties & Taxes abroad

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

Delivery charges to final destination

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

 

                    TERM

SERVICE

 CIP (1)
Carriage & Insurance Paid To		 DAF
Delivery At Frontier		 DES
Delivered Ex-Ship		 DEQ
Delivered Ex-Quay, Duty Unpaid		 DDU
Delivered Duty Unpaid		 DDP
Delivered Duty Paid
  WhoPays WhoPays WhoPays WhoPays WhoPays WhoPays
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 & Taxes abroad Buyer Buyer Buyer Buyer Buyer Seller
Delivery charges to final destination Buyer Buyer Buyer Buyer Seller Seller