Incoterms® 2010 EXW FCA transport risk costs BUYER SELLER transport transport risk costs transport risk costs transport + insurance risk costs CPT CIP
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