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    Incoterms

    Who Pays For What Based on Incoterms



    Services
    EX Works   

      
       (EXW)    		  Free Carrier


     (FCA)    		   Free Alongside
       Ship     

       (FAS)

       Free Onboard 
      Vessel

      (FOB)

    Cost & Freight


     (CFR)

    		    Cost Insurance & Freight

        (CIF)    		Carriage Paid To


      (CPT)    		Carriage Insurance Paid To

        (CIP)    		Delivered
         At Frontier      

      (DAF)    		Delivered Ex Ship


      (DES)    		Delivered Ex Quay
      Duty
     Unpaid
      (DEQ)    		Delivered
       Duty 
      Unpaid

       (DDU)    		Delivered
        Duty
        Paid

       (DDP)
    Warehouse StorageSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Warehouse LaborSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Export
    Packing    		SellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Loading
    Charges    		BuyerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Inland FreightBuyerBuyer/
    Seller    		SellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Terminal
    Charges    		BuyerBuyerSellerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller

    Forwarder's
    Fees

    		BuyerBuyerBuyerBuyerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Loading On VesselBuyerBuyerBuyerSellerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Ocean/Air FreightBuyerBuyerBuyerBuyerSellerSellerSellerSellerSellerSellerSellerSellerSeller
    Charges On  Arrival At DestinationBuyerBuyerBuyerBuyerBuyerBuyerSellerSellerBuyerBuyerSellerSellerSeller
    Duty, Taxes & Customs ClearanceBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerSeller
    Delivery To DestinationBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerBuyerSellerSeller

    (Note) Click on following web link for download ICC (International Chamber of Comerce)  Incoterms 

    http://www.iccwbo.org/incoterms/wallchart/wallchart.pdf
     
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