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Allocations of costs buyer/seller according to Incoterms 2010

 

Incoterm 2010

Export-Customs declaration

Carriage to port of export

Unloading of truck in port of export

Loading charges in port of export

Carriage (Sea Freight/Air Freight) to port of import

Unloading charges in port of import

Loading on truck in port of import

Carriage to place of destination

Insurance

Import customs clearance

Import taxes

EXW

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

 

Buyer

Buyer

FCA

Seller

Seller

Buyer

Buyer

Buyer

Buyer

Buyer

Buyer

 

Buyer

Buyer

FAS

Seller

Seller

Seller

Buyer

Buyer

Buyer

Buyer

Buyer

 

Buyer

Buyer

FOB

Seller

Seller

Seller

Seller

Buyer

Buyer

Buyer

Buyer

 

Buyer

Buyer

CFR

Seller

Seller

Seller

Seller

Seller

Seller

Buyer

Buyer

 

Buyer

Buyer

CIF

Seller

Seller

Seller

Seller

Seller

Seller

Buyer

Buyer

Seller

Buyer

Buyer

CPT

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

 

Buyer

Buyer

CIP

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Buyer

Buyer

DAT

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

 

Buyer

Buyer

DAP/DDU

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

 

Buyer

Buyer

DDP

Seller

Seller

Seller

Seller

Seller

Seller

Seller

Seller

 

 Seller

Seller