Seller Buyer Carrier Border Named Place Port Ship Port Seller Buyer Carrier Border Named Place Port Ship Port Douane Zoll e Douane Douane uane Douane e Douane uane Douane Douane Douan Douane Douane Douane uan a Douan ua Doua a ua ua ua Dou ou Do o D Zoll Z Zoll Zo Zoll oll Zoll oll ol Zoll Zoll ol Zol Zol Zol ol Zo Zo Zo Z Z Z Z Douane Zoll Do e Douane ane Douane ne uane Douane ne Douane Douane an ne ouane ne an Douan Douan Douan uan oua a ou u Dou ou u Do Do D D D Zoll Zoll oll Zoll Zo Zol Zoll oll Zoll Zoll oll Z Zol Zol ol Zo Zo o Z Z Z Z DDP (DELIVERED DUTY PAID) with import clearance The risk is borne by the seller The costs are borne by the seller Transport insurance is the responsibility of the seller Clauses for sea and inland water transport The risk is borne by the buyer The costs are borne by the buyer FAS (FREE ALONGSIDE SHIP) FOB (FREE ON BOARD) CFR (COST AND FREIGHT) CIF (COST, INSURANCE AND FREIGHT) recommended recommended FCA (FREE CARRIER) CPT (CARRIAGE PAID TO) CIP (CARRIAGE AND INSURANCE PAID TO) obligation DAT (DELIVERED AT TERMINAL) Seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination. DAP (DELIVERED AT PLACE) Seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. EXW (EX WORKS) Source: Incoterms ® 2010 by International Chamber of Commerce Insurance liability, assumption of risks and costs pursuant to Incoterms ® 2010