Incoterms (2000):
Group "E" – Departure

EXWEx Works (named place)
The seller makes the goods available at his premises. The buyer is responsible for all charges.
This term may be the easiest to administer, however may not be in the seller's best interests. There is no control over the final destination
of the goods. It may be possible for the seller to negotiate better freight rates than the buyer. A vehicle arriving to take delivery of the
seller's goods under EXW may not be suitable for carriage.


Group "F" – Main carriage unpaid by seller

FCAFree Carrier (named place)
The seller hands over the goods, cleared for export, into the custody of the first carrier (named by the buyer) at the named place. This
term is suitable for all modes of transport, including carriage by air, rail, road, and containerised / multi-modal transport.

FASFree Alongside Ship (named loading port)
The seller must place the goods alongside the ship at the named port. The seller must clear the goods for export; this changed in the
2000 version of the Incoterms. Suitable for maritime transport only.

FOBFree On Board (named loading port)
The classic maritime trade term. The seller must load the goods on board the ship nominated by the buyer, cost and risk being divided at
ship's rail. The seller must clear the goods for export. Maritime transport only. It also includes Air transport when the seller is not able to
export the goods on the schedule time mentioned in the letter of credit. In this case the seller allows a deduction of sum equivalent to the
carriage by ship from the air carriage.


Group "C" – Main carriage paid by seller

CFRCost and Freight (named destination port)
Seller must pay the costs and freight to bring the goods to the port of destination. However, risk is transferred to the buyer once the
goods have crossed the ship's rail. Maritime transport only.

CIFCost, Insurance and Freight (named destination port)
Exactly the same as CFR except that the seller must in addition procure and pay for insurance for the buyer. Maritime transport only.

CPTCarriage Paid To (named place of destination)
The general/containerised/multimodal equivalent of CFR. The seller pays for carriage to the named point of destination, but risk passes
when the goods are handed over to the first carrier.

CIPCarriage and Insurance Paid (To) (named place of destination)
The containerised transport/multimodal equivalent of CIF. Seller pays for carriage and insurance to the named destination point, but risk
passes when the goods are handed over to the first carrier.


Group "D" – Arrival

DAF – Delivered At Frontier (named place)
This term can be used when the goods are transported by rail and road. The seller pays for transportation to the named place of delivery
at the frontier. The buyer arranges for customs clearance and pays for transportation from the frontier to his factory. The passing of risk
occurs at the frontier.

DESDelivered Ex Ship (named port)
Where goods are delivered ex ship, the passing of risk does not occur until the ship has arrived at the named port of destination and the
goods made available for unloading to the buyer. The seller pays the same freight and insurance costs as he would under a CIF
arrangement. Unlike CFR and CIF terms, the seller has agreed to bear not just cost, but also Risk and Title up to the arrival of the vessel
at the named port. Costs for unloading the goods and any duties, taxes, etc… are for the Buyer. A commonly used term in shipping bulk
commodities, such as coal, grain, dry chemicals - - - and where the seller either owns or has chartered, their own vessel.

DEQDelivered Ex Quay (named port)
This is similar to DES, but the passing of risk does not occur until the goods have been unloaded at the port of destination.

DDUDelivered Duty Unpaid (named destination place)
This term means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. The goods are
not cleared for import or unloaded from any form of transport at the place of destination. The buyer is responsible for the costs and risks
for the unloading, duty and any subsequent delivery beyond the place of destination. However, if the buyer wishes the seller to bear cost
and risks associated with the import clearance, duty, unloading and subsequent delivery beyond the place of destination, then this all
needs to be explicitly agreed upon in the contract of sale.

DDPDelivered Duty Paid (named destination place)
This term means that the seller pays for all transportation costs and bears all risk until the goods have been delivered and pays the duty.
Also used interchangeably with the term "Free Domicile". The most comprehensive term for the buyer. In most of the importing countries,
taxes such as (but not limited to) VAT and excises should not be considered prepaid being handled as a "refundable" tax. Therefore VAT
and excises usually are not representing a direct cost for the importer since they will be recovered against the sales on the local
(domestic) market.
Seller's responsibility
Buyer's responsibility
           
EXW
FCA
FAS
FOB
CFR
CIF
CPT
CIP
DAF
DES
DEQ
DDU
DDP
Load onto truck at exporter's facility
                         
Export duty payment
                         
Transport to exporter's port
                         
Unload from truck at origin port
                         
Landing charges at origin port
                         
Transport to importer's port
                         
Landing charges at importer's port
                         
Load onto truck at importer's port
                         
Transport to final destination
                         
Customs entry / clearance
                         
Customs duties and taxes
                         
Insurance
                         
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