Inco Terms

Responsibility Matrix - Obligations of Importer (Buyer) and Exporter (Seller)

"E" "F" "C" "D"
Departure Main Carriage Unpaid Main Carriage Paid (Arrival)
EXW FCA FAS FOB CFR CIF CPT CIP DAT DAP DDP
Cost of Carriage &
Service Carriage Paid Delivered At Delivered at Delivered
Ex-Works Free Carrier Free Alongside Free On Board Cost & Freight Insurance & Insurance Paid
To Terminal Place Duty Paid
(Place) (Place) Ship (Port) (Port) (Port) Freight To
(Place) (Place/Port) (Place) (Place)
(Port) (Place)

Obligation and Charges

Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Warehouse Service

Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Export Packing

Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Loading at Point of Origin

Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Inland Freight

Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Port Receiving Charges

Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Forwarder Fees

Buyer Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller
Ocean/Air Freight

Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller Seller
Charges in Foreigh Port

Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller
Customs Clearance

Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller
Customs Duties
Delivery Charges to Final
Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller
Destination