incoterms 2010 ims sheet2.pdf · exw fca fas fob cfr cif cpt cip daf des deq ddu ddp ex-works free...

EXW FCA FAS FOB CFR CIF CPT CIP DAF DES DEQ DDU DDP

Ex-Works Free CarrierFree Alongside Ship

Free On-Board Vessel

Cost & Freight

Cost Insurance & Freight

Carriage Paid to

Carriage & Insurance Paid To

Delivery At Frontier

Delivered Ex-Ship

Delivered Ex-Quay, Duty Unpaid

Delivered Duty Unpaid

Delivered Duty Paid

Warehouse storage at point of originSeller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Warehouse labor at point of originSeller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Export packingSeller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Loading at point of originBuyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Inland freightBuyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Port receiving chargesBuyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Forwarders feeBuyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Loading on ocean carrierBuyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Ocean/Air freight chargesBuyer Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller

Charges at foreign Port/AirportBuyer Buyer Buyer Buyer Buyer Buyer Seller Seller Seller Buyer Seller Seller Seller

Customs, Duties & Taxes abroadBuyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller

Delivery charges to final destinationBuyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller

Who Pays Who Pays Who Pays Who Pays

INCOTERMS 2010

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TERM

SERVICE Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays Who Pays