| Term | Name | Mode | Risk passes | Seller handles | Buyer handles |
|---|---|---|---|---|---|
| EXW | Ex Works | Any | At seller's premises | Makes goods available | Everything from the factory door |
| FCA | Free Carrier | Any | When handed to buyer's carrier | Export clearance + delivery to carrier | Main carriage, insurance, import |
| CPT | Carriage Paid To | Any | On handover to first carrier | Export clearance + main carriage | Insurance, import clearance |
| CIP | Carriage & Insurance Paid To | Any | On handover to first carrier | Export clearance, carriage, insurance | Import clearance + duties |
| DAP | Delivered at Place | Any | At named destination (unloading by buyer) | Export, carriage, destination delivery | Import clearance + duties, unloading |
| DPU | Delivered at Place Unloaded | Any | After unloading at destination | Everything to unloaded delivery | Import clearance + duties |
| DDP | Delivered Duty Paid | Any | At named destination | Everything including import duties | Unloading only |
| FAS | Free Alongside Ship | Sea | Alongside vessel at port of shipment | Export clearance + delivery alongside | Loading, main carriage, import |
| FOB | Free On Board | Sea | When goods are on board the vessel | Export clearance + loading on vessel | Main freight, insurance, import |
| CFR | Cost and Freight | Sea | When goods are on board the vessel | Export clearance + sea freight | Insurance, import clearance |
| CIF | Cost, Insurance & Freight | Sea | When goods are on board the vessel | Export, sea freight, minimum insurance | Import clearance + duties |
Incoterms 2020 rules published by the ICC. For containerised cargo, FCA/CPT/CIP are generally preferred over FOB/CFR/CIF.
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