ICC Rules
Incoterms Reference
International Commercial Terms — standardised rules defining cost allocation, risk transfer, and responsibilities between buyers and sellers in global trade.
Diagram 1
Allocation of costs to Buyer / Seller
Who is responsible for each cost item across all 11 Incoterms.
| Cost Item & Description | EXW | FCA | FAS | FOB | CFR | CIF | CPT | CIP | DAT | DAP | DDP |
|---|---|---|---|---|---|---|---|---|---|---|---|
Export packing Cardboard, foam, wrapping materials | |||||||||||
Export custom Export clearance, documentation, custom broker | |||||||||||
Inland freight (origin) Factory warehouse to port/airport | |||||||||||
Loading on vessel Port operation, crane, container loading | |||||||||||
Ocean / air freight Main transport cost (sea/air) | |||||||||||
Cargo insurance Marine/cargo insurance premium (A-coverage) | |||||||||||
Destination charges Port handling, port authority fees, WHF | |||||||||||
Delivery to destination Inland transport from port to buyer's warehouse | |||||||||||
Import custom & duties Import clearance, duties, taxes (varies by HS code) |
Expert Guidance
Not sure which Incoterm to use?
Our logistics experts will guide you to the right trade term for your shipment.
Contact Our Team