Incoterms Structure
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group E - the seller's obligations are minimal and limited to the assignment of goods to the buyer;
group F - the seller's obligations are limited to the shipment of goods, the main carriage is not paid by the seller;
group C - the seller arranges and pays for transportation without assuming the associated risks;
group D - costs and risks of the seller are maximum, as it is obliged to deliver goods to the buyer in a specified place of destination.
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Group E | EXW | any type of transport |
EX Works ( ... named place)
Transfer of risk point: At Seller’s Premises Door
Export and import customs formalities: the buyer's responsibility |
Group F | FCA | any type of transport |
Free Carrier (...named place)
Transfer of risk point: At Seller’s Premises – loaded on to truck.
At forwarders depot -not unloaded from truck
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
FAS | maritime and inland waterway transport only |
Free Alongside Ship (... named port of shipment)
Transfer of risk point: Alongside departing vessel
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
FOB | maritime and inland waterway transport only |
Free On Board (... named port of shipment)
Transfer of risk point: As the goods pass over the ship’s rail
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
Group C | CFR | maritime and inland waterway transport only |
Cost and Freight (... named port of destination)
Transfer of risk point: As the goods pass over the ship’s rail
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
CIF | maritime and inland waterway transport only |
Cost, Insurance and Freight (... named port of destination)
Transfer of risk point: As the goods pass over the ship’s rail
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
CIP | any type of transport |
Carriage and Insurance Paid Тo (... named place of destination)
Transfer of risk point: Upon delivery to the forwarder’s, airline’s or ship’s terminal or depot ( i.e. upon delivery to the first main carrier)
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
CPT | any type of transport |
Carriage Paid To (... named place of destination)
Transfer of risk point: Upon delivery to the forwarder’s, airline’s or ship’s terminal or depot ( i.e. upon delivery to the first main carrier)
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
Group D | DAT | any type of transport |
Delivered At Terminal (... named terminal of destination)
Transfer of risk point: Upon delivery to the buyer's terminal
Export customs formalities: the seller's responsibility
Import customs formalities: the buyer's responsibility |
DAP | any type of transport |
Delivered At Piont (... named point of destination)
Transfer of risk point: Upon delivery to the point indicated by the buyer
Export customs formalities: the seller's responsibility
Import customs formalities: the seller's responsibility |
DDP | any type of transport |
Delivered Duty Paid (... named place of destination)
Transfer of risk point: At the named place of destination, not unloaded from the arriving means of transport, but cleared through customs
Export customs formalities: the seller's responsibility
Import customs formalities: the seller's responsibility |
DDU | any type of transport |
Excluded from the Incoterms 2010
Delivered Duty Unpaid (... named place of destination) |
DAF | any type of transport |
Excluded from the Incoterms 2010
Delivered At Frontier (... named place) |
DEQ | maritime and inland waterway transport only |
Excluded from the Incoterms 2010
Delivered Ex Quay (... named port of destination)
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DES | maritime and inland waterway transport only |
Excluded from the Incoterms 2010
Delivered Ex Ship (... named port of destination)
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