Incoterms 2021

Rules Responsibility Guide

Any Transport Mode Sea/Inland Waterway Transport Any Transport Mode
EXW FCA FAS FOB CFR CIF CPT CIP DAP DPU DDP
Ex Works Free Carrier Free Alongside Ship Free On Board Cost & Freight Cost Insurance & Freight Carriage Paid To Carriage Insurance Paid To Delivered At Place Delivered At Place Unloaded Delivered Duty Paid
Transfer of Risk when seller makes the goods available for the buyer at a named place 1) when seller loads goods to buyers carrier or 2) when the goods are available for the buyer and ready for unloading at a named place when goods are alongside the vessel nominated by the buyer at named port when the goods are on the vessel nominated by the buyer at a named port when the goods are on board the vessel nominated by the seller at origin when the goods are on board the vessel nominated by the seller at origin when the goods are handed over to the sellers nominated carrier at a named place when the goods are available for the buyer at a named place or agreed point within that place when the goods are available for the buyer at a named place or agreed point within that place when the goods are delivered and unloaded at a named place or agreed point within that place when the goods are available for the buyer at a named place or agreed point within that place
Commercial Invoice Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Packaging Quality Control, Marking Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Loading & Inland Delivery Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Export Duty & Taxes Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Origin Terminal Handling Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller
Insurance Negotiable Negotiable Negotiable Negotiable Negotiable Seller *Free of Particular Average Negotiable Seller “All Risks” Negotiable Negotiable Negotiable
Carraige Charges Buyer Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller
*Destination Terminal Handling Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller Seller
Delivery to Destination Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller Seller
Unloading at Destination Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer **Seller Buyer
Import Duty and Taxes Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller