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Incoterms (International commerce terms)
Инкотермс 2010 - Who Pays
Incoterm 2010 | Export-Customs declaration | Carriage to port of export | Unloading of truck in port of export | Loading charges in port of export | Carriage (Sea Freight/Air Freight) to port of import | Unloading charges in port of import | Loading on truck in port of import | Carriage to place of destination | Insurance | Import customs clearance | Import taxes |
EXW | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
FCA | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
FAS | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
FOB | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
CFR | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | |
CIF | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Seller | Buyer | Buyer |
CPT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | |
CIP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer |
DAT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | |
DAP/DDU | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | |
DDP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |