INCO Term

INCO Term 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