EXW (Ex Works)
The buyer bears all costs and is responsible for the entire shipping process. The exporter's role ends with the release of goods from the warehouse.
The importer is responsible for organizing transport and its insurance.
The risk is transferred when the goods are made available to the buyer on the seller's premises.
FCA (Free Carier)
It is the exporter's responsibility to deliver the goods to the carrier after customs clearance
to the agreed location.
ated to the further organization of transport
and insurance are borne in full by the importer.
The risk is transferred when the goods are delivered to the indicated carrier.
FOB (Free on Board)
The exporter covers all costs related to the delivery of cargo to the port of departure, as well as customs clearance and port costs.
The remaining fees are borne by the importer.
The Buyer takes full responsibility when the transported goods cross the board of the target means of transport.
CFR (Cost and Freight)
The same rules apply to the seller as
in the case of FOB. In addition, they must cover the cost of delivering the goods to the port in the importer's country including freight' cost.
As in the case of FOB rule, the buyer undertakes all responsibility when the goods cross the board of the target means of transport.
CIF (Cost Insurance Freight)
The exporter covers all port costs and those related to the transport of cargo to the port of departure and customs clearance. In addition, they must also pay the costs associated with transport and insurance.
However, the risk for the goods is transferred to the buyer when loading onto the ship.
CPT (Carriage Paid To)
The seller pays for transport to the specified destination.
The risk is transferred to the buyer when the goods are handed over to the first carrier.
CIP (Carriage and Insurance Paid)
The seller pays for transport to the specified destination, as well as insurance costs.
As in CPT, the risk is transferred to the buyer when the goods are handed over to the first carrier.
DAP (Delivered at Place)
The exporter covers all costs of the so-called door to door transport. The exceptions are the costs of customs clearance and customs duties, which are to be covered by the importer.
The risk is transferred when the goods are made available to the buyer at the agreed place.
DDP (Delivery Duty Paid)
The exporter bears all costs related to transport and customs.
The importer, apart from paying the tax in the country of delivery, practically does not bear any costs related to the delivery of the goods.
The risk is transferred when the goods are made available to the buyer at the agreed place.
DPU (Delivery at Place Unloaded)
The exporter bears the cost and risk until
they put the goods at the disposal of the buyer
in the place indicated by them.
The seller is responsible for unloading the goods
from the means of transport at the point of destination.
It is the buyer's responsibility to make the import clearance.
