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INCOTERMS: International Commercial Terms (ICC,

Paris)
The Incoterms rules orInternational Commercial
terms are aseries ofpre-defined commercial terms
widely used ininternational commercial transactions.
The Incoterms rules are intended primarily
toclearly communicate the tasks, costs and risks
associated with the transportation and delivery
ofgoods. They are intended toreduce orremove
altogether uncertainties arising from different
interpretation ofthe rules indifferent countries.
First published in1936, the Incoterms rules have
been periodically updated in1953, 1967, 1976, 1980,
1990 and 2000, with the eighth versionIncoterms
2010having been published onJanuary1, 2011.

Incoterms 2010 for any mode of transportation are:


EXW ExWorks (named place ofdelivery) EXW
means that asellers only responsibility istomake the
goods available athis premises (works orfactory).
Inparticular heisnot responsible for loading the goods
inthe vehicle provided bythe buyer.
The buyer bears the full cost and risk involved
inbringing the goods from there tothe desired
destination.
This term thus represents the minimum obligation for
the seller.

FCA Free Carrier (named place ofdelivery) The


seller hands over the goods, cleared for export, into the
disposal ofthe first carrier (named bythe buyer)
atthe named place.
The seller pays for carriage tothe named point
ofdelivery, and risk passes when the goods are handed
over tothe first carrier.

CPT-Carriage PaidTo (named place


ofdestination) The seller pays for
carriage. Risk transfers tobuyer upon
handing goods over tothe first carrier.
CIP Carriage and Insurance Paidto
(named place ofdestination) The seller
pays for carriage and insurance tothe
named destination point, but risk passes
when the goods are handed over tothe
first carrier.

DAT Delivered atTerminal (named


terminal atport orplace ofdestination)
Seller pays for carriage tothe terminal,
except for costs related toimport clearance,
and assumes all risks uptothe point that the
goods are unloaded atthe terminal.
DAP Delivered atPlace (named place
ofdestination) Seller pays for carriage
tothe named place, except for costs related
toimport clearance, and assumes all risks
prior tothe point that the goods are ready
for unloading bythe buyer.

DDP Delivered Duty Paid (named


place ofdestination) Seller
isresponsible for delivering the goods
tothe named place inthe country ofthe
buyer, and pays all costs inbringing the
goods tothe destination including
import duties and taxes.
This term places the maximum obligations
onthe seller and minimum obligations
onthe buyer.

Incoterms for Sea & Inland Waterways Transport

FAS Free Alongside Ship (named port


ofshipment) Under this term ofshipment
the sellers obligations are fulfilled when
the goods have been placed alongside the
ship onthe quay orinlighters.
This means that the buyer has tobear all
costs and risks ofloss ofordamage tothe
goods from that moment. The seller must
clear the goods for export. This term
istypically used for heavy-lift orbulk cargo.

.FOB Free onBoard (named port


ofshipment) The goods are placed
onboard the ship bythe seller ataport
ofshipment named inthe sales contract.
The seller must clear the goods for export.
The risk ofloss ofordamage tothe goods
istransferred from the seller tothe buyer
when the goods pass the ships rail.
The seller must clear the goods for export.

CFR Cost and Freight (named


port ofdestination) Seller must
pay the costs and freight necessary
tobring the goods tothe named
destination.
However, risk ofloss ofordamage
tothe goods istransferred from the
seller tothe buyer when the goods
pass the ships rail inthe port
ofshipment.

CIF Cost, Insurance and Freight


(named port ofdestination) This term
isbasically the same asCFR but with
the addition that the seller has
toprocure marine insurance against the
risk ofloss ofordamage tothe goods
during the carriage.
The seller contracts with the insurer and
pays the insurance premium.

PREVIOUS TERMS FROM


INCOTERMS 2000THAT WERE
ELIMINATED FROM
INCOTERMS 2010

DAF Delivered AtFrontier (named


place ofdelivery)
This term can beused when the goods are
transported byrail and road. The seller pays
for transportation tothe named place
ofdelivery atthe frontier.
The buyer arranges for customs clearance and
pays for transportation from the frontier tohis
factory. The passing ofrisk occurs atthe
frontier.

DES Delivered ExShip (named


port ofdelivery)
Where goods are delivered exship, the
passing ofrisk does not occur until the
ship has arrived atthe named port
ofdestination.
The seller pays the same freight and
insurance costs. Costs for unloading the
goods and any duties, taxes, etc. are for
the Buyer.

DEQ Delivered ExQuay (named


port ofdelivery)

This issimilar toDES, but the passing


ofrisk does not occur until the goods
have been unloaded atthe port
ofdestination.

DDU Delivered Duty Unpaid


(named place ofdestination)
This term means that the seller delivers the goods
tothe buyer tothe named place ofdestination inthe
contract ofsale. The buyer isresponsible for the costs
and risks for the unloading, duty and any subsequent
delivery beyond the place ofdestination.
However, ifthe buyer wishes the seller tobear cost
and risks associated with the import clearance, duty,
unloading and subsequent delivery beyond the place
ofdestination, then this all needs tobeexplicitly
agreed upon inthe contract ofsale.

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