| INTREPRETATION OF INCOTERMS | |||||||||||||
| Incoterm | Ex - Wroks | Free | Free | Free | Cost & | Cost | Carriage | Carriage | Delivered | Delivered | Delivered | Delivered | Delivered |
| Carrier | Alongside | Onboard | Freight | Insurance | Paid to | Insurance | at | ex | ex Quay | Duty | Duty | ||
| Ship | Vessel | & Freight | Paid to | Frontier | Ship | Duty paid | Unpaid | Paid | |||||
| (EXW) | (FCA) | (FAS) | (FOB) | (CFR) | (CIF) | (CPT) | (CIP) | (DAF) | (DES) | (DEQ) | (DDU) | (DDP) | |
| warehouse | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| storage | |||||||||||||
| warehouse | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| labour | |||||||||||||
| export | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| packing | |||||||||||||
| loading | BUYER | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| charges | |||||||||||||
| inland | BUYER | Seller / | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| freight | Buyer | ||||||||||||
| terminal | BUYER | BUYER | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| charges | |||||||||||||
| forwarder's | BUYER | BUYER | BUYER | BUYER | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| fee | |||||||||||||
| loading | BUYER | BUYER | BUYER | seller | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| on vessel | |||||||||||||
| Ocean/Air | BUYER | BUYER | BUYER | BUYER | seller | seller | seller | seller | seller | seller | seller | seller | seller |
| freight | |||||||||||||
| charges on | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | seller | seller | BUYER | BUYER | seller | seller | seller |
| arrival | |||||||||||||
| duty/taxes & | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | seller |
| customs charge | |||||||||||||
| delivery at | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | BUYER | seller | seller |
| destination | |||||||||||||