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  explained.

Incoterms are international terms of trade for the sale of goods.

Officially known as international commercial terms, incoterms are a common set of rules and guidelines published by the ICC (International Chamber of Commerce) and recognised globally.

A seller and buyer will agree an incoterm to establish the following: 

  • Point of delivery: Location goods transfer from seller to buyer
  • Transportation costs: Who pays for what
  • Export and Import formalities: Who does what
  • Insurance: Who covers it

The agreed incoterm is authoritative and determines your transportation costs, liabilities, and insurance cost. 

Before making any shipping arrangements it is essential to establish your incoterm within your contract of sale and understand the rules and regulations that apply. 

It is important you adhere to the incoterm you agree with your buyer. 

The current Incoterms (2020) came into effect Jan 1, 2020, and include 11 main terms, which are:

Ex Works (EXW)

The seller is responsible for making the goods available for collection from their premises. Even if the seller is required to load the goods onto a vehicle or into a container, this is at the buyers’ risk. 

The buyer is responsible for all costs and risks associated with the transportation of the goods.

Free Carrier (FCA)

The seller is responsible for the delivery of the goods to a named place, such as a port or terminal, and for the export customs clearance. The seller is also required to provide the buyer with the necessary export documentation.  

The buyer is responsible for the transportation costs to the destination.  

The buyer assumes responsibility for the goods from the point of unloading at the named place.

Carriage Paid To (CPT)

The seller is responsible for the transportation costs to the named place.

The buyer is responsible for the goods at the point the seller gives the goods to the carrier.

Carriage And Insurance Paid To (CIP)

The seller is responsible for the transportation costs to the named place and for insurance costs.

The buyer is responsible for the goods at the point the seller gives the goods to the carrier. The risk of damage or loss is also transferred to the buyer at this time. 

Delivered At Place (DAP)

The seller is responsible for transportation costs to a specified delivery address. 

The buyer is responsible for import clearance costs, local duties and taxes and any costs associated with the import of the goods. 

The buyer assumes responsibility for the goods at the time they are received and transferred at the specified delivery address.

Delivered at Place Unloaded (DPU)

The seller is responsible for transportation costs to a specified delivery address.

The buyer is responsible for import clearance costs, local duties and taxes and any costs associated with the import of the goods.

The buyer assumes responsibility for the goods at the point they are unloaded.

Delivered Duty Paid (DDP)

The seller is responsible for transportation costs to a specified delivery address, import clearance costs, duties and taxes, insurance costs and any other expenses incurred during the shipping of the goods.

The buyer assumes responsibility for the goods at the time they are received and transferred at the specified delivery address.

For Sea and Inland Waterways 
Free Alongside Ship (FAS)

The seller is responsible for the delivery of the goods alongside ship at the specified port they are to be shipped from. 

The buyer is responsible for the transportation costs thereafter. 

The buyer assumes responsibility for the goods from time goods are received at alongside ship at the specified port they are to be shipped from.

Free On Board (FOB)

The seller is responsible for transportation costs to a specified delivery address, import clearance costs, duties and taxes, insurance costs and any other expenses incurred during the shipping of the goods. 

The buyer assumes responsibility for the goods at the time they are received and transferred at the specified delivery address. 

The buyer assumes responsibility for the goods from the point of unloading at the named place.

Cost and Freight (CFR)

The seller is responsible for the transportation costs of the goods to the destination port but is not required to cover the costs of insurance. 

The buyer assumes responsibility for the goods from time goods are loaded on board the ship.

Cost Insurance and Freight (CIF)

The seller is responsible for the transportation costs of the goods to the destination port and the costs of insurance. 

The buyer assumes responsibility for the goods from time goods are loaded on board the ship.

Official Incoterms 2020 wallchart