Incoterms

®

Incoterms 2010 Rules
®

Chart of Responsibility
FOB Free On Board Seller Seller Seller Seller Seller Seller Buyer CFR Cost & Freight Seller Seller Seller Seller Seller Seller Seller CIF CostInsurance & Freight Seller Seller Seller Seller Seller Seller Seller Seller CPT Carriage Paid To Seller Seller Seller Seller Seller Seller Seller

Any Transport Mode
EXW FCA Free Carrier SellerSeller* Seller Seller Buyer Buyer Buyer FAS

Sea/Inland Waterway Transport
CIP

Any Transport Mode
DAT Delivered at Terminal Seller Seller Seller Seller Seller Seller Seller DAP Delivered at PlaceSeller Seller Seller Seller Seller Seller Seller DDP Delivered Duty Paid Seller Seller Seller Seller Seller Seller Seller

Charges/Fees
Packaging Loading Charges Delivery to Port/ Place ExportDuty & Taxes Origin Terminal Charges Loading on Carriage Carriage Charges Insurance Destination Terminal Charges Delivery to Destination Import Duty & Taxes

Ex Works Buyer or Seller Buyer Buyer BuyerBuyer Buyer Buyer

Free Alongside Ship Seller Seller Seller Seller Seller Buyer Buyer

Carriage Insurance Paid To Seller Seller Seller Seller Seller Seller Seller Seller

Buyer Buyer BuyerBuyer Buyer Buyer

Buyer Buyer Buyer

Buyer Buyer Buyer

Buyer Buyer Buyer

Buyer Buyer Buyer

Seller Buyer Buyer

Seller Buyer Buyer

Seller Buyer Buyer

Seller Seller Buyer

SellerSeller Seller

INTERNATIONAL BUSINESS TRAINING®
1-800-641-0920 www.i-b-t.net ®
This chart is designed to provide a basic level of understanding of Incoterms® 2010 Rules and Definitions. For afuller explanation of the trade terms refer to the ICC website or visit www.i-b-t.net/incoterms.asp.

* Seller is responsible for loading charges, if the terms state FCA at seller’s facility.
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