INCO Terms
| INCO TERMS | EXW – Ex Works | FCA – Free Carrier | FAS – Free Alongside Ship | FOB – Free On Board | CFR – Cost & Freight | CIF – Cost, Insurance & Freight | CPT – Carriage Paid To | CIP – Carriage Insurance Paid To | DAT – Delivered at Terminal | DAP Delivered at Place | DDP – Delivered Duty Paid |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Packaging | BUYER OR SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Loading Charges | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Delivery to Port/Place | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Export Duty & Taxes | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Origin Terminal Charges | BUYER | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Loading on Carriage | BUYER | BUYER | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Carriage Charges | BUYER | BUYER | BUYER | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Insurance | – | – | – | – | – | SELLER | – | SELLER | – | – | – |
| Destination Terminal Charges | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER | SELLER | SELLER | SELLER | SELLER |
| Delivery to Destination | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER | SELLER |
| Import Duty & Taxes | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | SELLER |
| INCO TERMS | EXW – Ex Works | FCA – Free Carrier | FAS – Free Alongside Ship | FOB – Free On Board | CFR – Cost & Freight | CIF – Cost, Insurance & Freight | CPT – Carriage Paid To | CIP – Carriage Insurance Paid To | DAT – Delivered at Terminal | DAP Delivered at Place | DDP – Delivered Duty Paid |