Wp = Whopays
S = Seller
B = Buyer

For more information please press any term in the table below.

    TERM

 

SERVICE

EXW
Ex-Works

FCA
Free Carrier

FAS
Free Alongside Ship

FOB
Free On-Board Vessel

CFR
Cost & Freight

CIF
Cost Insurance & Freight

CpT (1)
Carriage paid to

CIp (1)
Carriage & Insurance paid To

DAF
Delivery At Frontier

DES
Delivered Ex-Ship

DEQ
Delivered Ex-Quay, Duty Unpaid

DDU
Delivered Duty Unpaid

DDp
Delivered Duty paid

 

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Wp

Warehouse storage at point of origin

S

S

S

S

S

S

S

S

S

S

S

S

S

Warehouse labor at point of origin

S

S

S

S

S

S

S

S

S

S

S

S

S

Export packing

S

S

S

S

S

S

S

S

S

S

S

S

S

Loading at point of origin

B

S

S

S

S

S

S

S

S

S

S

S

S

Inland freight

B

B (3)

S

S

S

S

S

S

S

S

S

S

S

port receiving charges

B

B

S

S

S

S

S

S

S

S

S

S

S

Forwarders fee

B

B

S (2)

S

S

S

S

S

S

S

S

S

S

Loading on ocean carrier

B

B

B

S

S

S

S

S

S

S

S

S

S

Ocean/Air freight charges

B

B

B

B

S

S

S

S

S

S

S

S

S

Charges at foreign port/Airport

B

B

B

B

B

B (3)

S

S

S

B

S

S

S

Customs, Duties & Taxes abroad

B

B

B

B

B

B

B

B

B

B

B (4)

B

S

Delivery charges to final destination

B

B

B

B

B

B

B

B

B

B

B

S

S
 

(1) Risk of loss or damage is transferred from S to B when the goods have been
delivered to the carrier. (2) payment of the Freight Forwarders Fees can be controversial,
depending on the Contract of Sale. (3) Responsibility may be either the B or the S.
(4) Marked boxes reflect changes under Incoterms 2000.