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INCOTERMS ® 2010 RULES

Chart of Responsibility
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Any Transport Mode Sea/Inland Waterway Transport Any Transport Mode
EXW FCA FAS FOB CFR CIF CPT CIP DAT DAP DDP
Free Cost Carriage
Charges/ Free Free on Cost & Carriage Delivered Delivered Delivered
Ex Works Alongside Insurance Insurance
Fees Carrier Board Freight Paid To at Terminal at Place Duty Paid
Ship Freight Paid To
Buyer or
Packaging Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Seller
Loading
Buyer Seller* Seller Seller Seller Seller Seller Seller Seller Seller Seller
Charges
Delivery to
Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Port/Place
Export Duty
Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
& Taxes
Origin
Terminal Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller
Charges
Loading on
Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller
Carriage
Carriage
Buyer Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller
Charges
Insurance ** ** ** ** ** Seller ** Seller ** ** **
Destination
Terminal Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller Seller Seller Seller
Charges
Delivery to
Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller
Destination
Import Duty
Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller
& Taxes
*Seller is responsible for loading charges, if the terms state FCA at seller’s facility. **Negotiable between buyer and seller

***THIS IS FOR INFORMATIONAL PURPOSES ONLY. SCARBROUGH INTERNATIONAL, LTD. IS NOT RESPONSIBLE FOR THESE CONTENTS,
REFER TO FULL VERSION OF INCOTERMS ® 2010 FOR FULL DESCRIPTION.