Incoterms® 2010

EXW

FCAtransport

riskcosts

BUYERSELLER

transport

transportrisk

costs

transportrisk

costs

transport + insurancerisk

costs

CPT

CIP

2

Incoterms® 2010

BUYERSELLER

transportrisk

costs

transportrisk

costs

transportrisk

costsDDP

DAT

DAP

3

Incoterms® 2010

FAStransport

riskcosts

transportrisk

costs

BUYERSELLER

transport

transportrisk

costs

transport + insurancerisk

costs

CFR

CIF

transport

4

Incoterms® rules and division of costs

+ load + customs

export formalities

+ pre carriage

+ THC + scancosts

+ transit in port

+ freight +

insurance

+

unloading

+ THC + T1

+ transport

+ import

duties

EXW FCA A4b FAS FOB CFR/CPT

CIF/CIP

DAP

(CFR/CPT

A6)

(CIF/CIP

A6)

DAT

DAP DDP

€

+ nett

salesprice

+ transport-

packaging

FCA A4a

+ load

DAT

+ local

delivery

5

Incoterms® rules and risk transfer

loaded in

container/ on

truck

Not unloaded

on vehicle

on quay /

alongside ship

(inland barge)

On board –

not

unloaded

Unloaded

on quay –

/ customs

warehouse

Not unloaded

at destination

EXW FCA A4b

CIP - CPT

FAS FOB

CFR

CIF

DAP DAT DAP

DDP

Packed, not

loaded

FCA A4a

CPT - CIP

‘on board

6

Incoterms® rules and documents for seller (+ support obligation)

Proof of delivery

(CMR, …) + export

licence +

exportdeclaration

+ FCR

+ receipt on quay

+ ISPM 15

+ CMR

+ T1

+ importinvoice

+ importlicence-

ning + CoO +

declaration of

import +

conformity

certificate +

VAT-nr

EXW FCA A4b FAS FOB

CFR

CIF

DAP DAT DAP DDP

Invoice +

packinglist

FCA A4a

+ B/L (+

insurance

certificate

CPT

CIP

+ B/L – CMR – AWB – CIM

(+ insurance certificate)

7

Incoterm Packaging Loading Inland Customs Transit Loading Main Transport Unloading Transit Customs Transport Unloading

( in co ntainer T ranspo rt formalities ( in po rt , a irpo rt , (o n seago ing Transport insurance (seago ing vessel/ ( in po rt , a irpo rt , ( Impo rt , taxes (to wo rksho p o r ( in wo rksho p o r

o r truck) ( to po rt , a irpo rt , (Expo rt) gro upage wareho use, vessel) main transpo rt) gro upage wareho use, and dut ies) custo ms wareho use custo ms wareho use

at agreed gro upage departure terminal) arrival terminal) o f dest inat io n) o f dest inat io n)

wo rksho p o r wareho use

wareho use terminal)

o f departure

EXW S B B B B B B B B B B B B

FAS S S S S S B B B B B B B B

FCA Seller's premises S S B S B B B B B B B B B

FCA Carrier's Terminal S S S S B B B B B B B B B

FOB S S S S S S B B B B B B B

CFR S S S S S S S B B/S B B B B

CPT S S S S S S S B B/S B/S B B/S B

CIF S S S S S S S S B/S B B B B

CIP S S S S S S S S B/S B/S B B/S B

DAT S S S S S S S S S S * B B/S B/S

DAP S S S S S S S S B/S B/S B B/S B

DDP S S S S S S S S S S S S B

* = INCLUDING UNLOADING IN TERMINAL S = SELLER B = BUYER B/S = DEPENDS ON CONTRACT AGREEMENT

Remarks:

1. this chart only refers to the division of costs; NOT to the delivery nor to the divison of risk

2. CPT/CIP: the place of destination might be a port but also an inland terminal. If the agreed place of destination is a Container Yard or Container Freight Station, which will often be the case for CPT and CIP deliveries,

the cost of unloading the vessel, port transit and freight until this agreed CY/CFS will also be for the account of the seller.

3. DAP not only replaces DDU but also DES; if the agreed place of delivery in a DAP-contract is a port, unloading the ship, transit and on-carriage to the buyer's premises will be for the buyer's account

4. Customs formalities in DAT and DAP only refer to the formalities upon importation; customs formalities regadring transit to the agreed point of destination are for the Seller's account.

5. In DAT deliveries, the 'terminal' of destination might be a quay or port terminal, but also an inland customs terminal in the country of destination

6. As this chart refers to Incoterms without adding the relevant place of destination, the agreed point of destination may be a port or arrival terminal, but also a place beyond … even the Buyer's premises