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Trade Terms (Glossary) • Combined Nomenclature
 Incoterms
(Sharing of expenses) • Incoterms
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WORLD TRADE DOCUMENTATION: Incoterms (Sharing of expenses)
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| Incoterms are
a collection of internantinal rules, with voluntary character for parts, that
set the range of commercial clauses included in international sale and purchase
contract. They are easy to understand for both parts.
INCOTERMS are internationally accepted commercial terms defining the respective roles of the buyer and seller in the arrangement of transportation and other responsibilities and clarify when the ownership of the merchandise takes place. They are used in conjunction with a sales agreement or other method of transacting the sale. |
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INCOTERMS REGULATE: distributions of documents, delivery conditions, distrubution of operation costs and distributions of operation riks.
INCOTERMS DO NOT REGULATE: legislation applicable to points not reflected in Incoterms, payment method of the operation.
| 01 | 02 | 03 | 04 | 05 | 06 | 07 | 08 | 09 | 10 | 11 | 12 | |
| Ex Works [EXW] | • | • | • | • | • | • | • | • | • | • | • | • |
| Free Alongside Ship [FAS] | • | • | • | • | • | • | • | • | • | • | • | • |
| Free Carrier [FCA] | • | • | • | • | • | • | • | • | • | • | • | • |
| Free On Board [FOB] | • | • | • | • | • | • | • | • | • | • | • | • |
| Cost and Freight [CFR] | • | • | • | • | • | • | • | • | • | • | • | • |
| Cost Paid To [CPT] | • | • | • | • | • | • | • | • | • | • | • | • |
| Cost, Insurance and Freight [CIF] | • | • | • | • | • | • | • | • | • | • | • | • |
| Carriage and Insurance Paid To [CIP] | • | • | • | • | • | • | • | • | • | • | • | • |
| Delivered at Place Unloaded [DPU] | • | • | • | • | • | • | • | • | • | • | • | • |
| Delivered At Place [DAP] | • | • | • | • | • | • | • | • | • | • | • | • |
| Delivered Duty Paid [DDP] | • | • | • | • | • | • | • | • | • | • | • | • |
| 01 | 02 | 03 | 04 | 05 | 06 | 07 | 08 | 09 | 10 | 11 | 12 |
SYMBOLS
[01-12] Expenses:
• Expenses in charge of exporter
• Expenses in charge of importer
01. LOADING ON TRUCK (CARRIER)br> 02. EXPORT-CUSTOMS DECLARATION
03. CARRIAGE TO PORT OF EXPORT
04. UNLOADING OF TRUCK AT PORT OF EXPORT
05. LOADING CHARGES IN PORT OF EXPORT
06. CARRIAGE TO PORT OF IMPORT
07. UNLOADING CHARGES IN PORT OF IMPORT
08. LOADING OF TRUCK IN PORT OF IMPORT
09. CARRIAGE TO PLACE OF DESTINATION
10. INSURANCE
11. IMPORT CUSTOMS CLEARANCE
12. IMPORT TAXES
• Expenses in charge of exporter
• Expenses in charge of importer
01. LOADING ON TRUCK (CARRIER)br> 02. EXPORT-CUSTOMS DECLARATION
03. CARRIAGE TO PORT OF EXPORT
04. UNLOADING OF TRUCK AT PORT OF EXPORT
05. LOADING CHARGES IN PORT OF EXPORT
06. CARRIAGE TO PORT OF IMPORT
07. UNLOADING CHARGES IN PORT OF IMPORT
08. LOADING OF TRUCK IN PORT OF IMPORT
09. CARRIAGE TO PLACE OF DESTINATION
10. INSURANCE
11. IMPORT CUSTOMS CLEARANCE
12. IMPORT TAXES
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