國際貿易術語比較圖表及常見術語

組別	共同特征	術語名稱	交貨地點	風險轉移	運輸	保險	運輸方式
E組 啟動術語	賣方責任最小 賣方責任最大	EXW（工廠交貨）	賣方工廠	交貨時	買方	買方	內陸交貨
F組 主運費 未付術語	買方訂立運輸合同 支付主運費 合同屬于裝運合同	FCA（貨交承運人）	交承運人	交貨時	買方	買方	各種運輸
		FAS（船邊交貨）	裝港船邊	交貨時			海運內河
		FOB（船上交貨）	裝港船上	裝港船舷			海運內河
C組 主運費 已付術語	賣方訂立運輸合同 支付主運費 合同屬于裝運合同 風險劃分與費用劃分點分離	CFR（成本加運費）	裝港船上	裝港船舷	賣方	買方	海運內河
		CIF（成本運費保險費）	裝港船上	裝港船舷		賣方	海運內河
		CPT（運費付至）	交承運人	交貨時		買方	各種運輸
		CIP（運費保險費付至）	交承運人	交貨時		賣方	各種運輸
D組 達到術語	賣方將貨物運輸到目的地 承擔貨物運輸到該地的一切風險和費用， 合同屬于到達合同	DAF（邊境交貨）	邊境指定地點	交貨時	賣方	賣方	陸上運輸
		DES（目的港船上交貨）	目的港船上	交貨時			海運內河
		DEQ（目的港碼頭交貨）	目的港碼頭	交貨時			海運內河
		DDU（未完稅交貨）	指定目的地	交貨時			各種運輸
		DDP（完稅交貨）	指定目的地	交貨時			各種運輸

2000通則和2010通則的主要區別：

INCOTERMS 2010于2011年1月1日起正式實施，2010與2000相比主要變化有：

1.貿易術語的數量由原來的13種變為11種。

2.刪除INCOTERMS2000中四個D組貿易術語，即DDU (Delivered Duty Unpaid)、DAF (Delivered At Frontier)、DES (Delivered Ex Ship)、DEQ (Delivered Ex Quay)，只保留了INCOTERMS2000D組中的DDP（Delivered Duty Paid ）。

3.新增加兩種D組貿易術語，即DAT （Delivered At Terminal ）與DAP（Delivered At Place ）。

DAT和DAP(指定目的地和指定地點交貨)，取代了DAF，DES，DEQ和DDU而實現的。

所謂DAT和DAP術語，是“實質性交貨”術語，在將貨物運至目的地過程中涉及的到所有費用和風險由賣方承擔。

此術語適用于任何運輸方式，因此也適用于各種DAF，DES，DEQ以及DDU以前被使用過的情形。

4. 11種貿易術語的分類：

2000通則中的13種術語按術語縮寫首字母分成四組，即E組（EXW），F組，C組以及D組。

這種分類反映了賣方對于買方的責任程度。FCA，或者適用國內貿易的EXW，利用交貨的完成以及在盡可能早的時間把風險轉移給買方從而賦予賣方最少的責任。相反地，D組術語，或者說“實質性交貨”術語，利用交貨的完成以及在盡可能晚的時間把風險轉移給買方從而賦予賣方最多的責任。

這種分類仍然很重要，尤其是在當事人對2010通則中的中11種貿易術語作出選擇時。然而，2010通則將這11種術語分成了截然不同的兩類。

第一類包括那些適用于任何運輸方式，包括多式運輸的七種術語。EXW，FCA，CPT，CIP，DAT，DAP和DDP術語這類。這些術語可以用于沒有海上運輸的情形。

但要謹記，這些術語能夠用于船只作為運輸的一部分的情形，只要在賣方交貨點，或者貨物運至買方的地點，或者兩者兼備，風險轉移。

第二類，實際上包含了比較傳統的只適用于海運或內河運輸的4種術語。

這類術語條件下，賣方交貨點和貨物運至買方的地點均是港口，所以“唯海運不可”就是這類術語標簽。FAS，FOB，CFR，CIF屬于本類術語。

5. 國內和國際貿易術語

貿易術語在傳統上被運用于表明貨物跨越國界傳遞的國際銷售合同。

然而，世界上一些地區的大型貿易集團，像東盟和歐洲單一市場的存在，使得原本實際存在的邊界通關手續變得不再那么有意義。

因此，2010通則的編撰委員會認識到這些術語對國內和國際銷售合同都是適用的；所以，2010通則在一些地方作出明確說明，只有在適用的地方，才有義務遵守出口/進口所需的手續。

兩方面的發展使國際商會確信在這個方向上作一個改動是適時的。

首先，一個強有力的證據就是事實上很多交易者將通則普遍運用于純粹的內貿合同。

另一個原因就是在美國人們更愿意選擇通則而不是統一商法典裝運和交貨條款運用于國內貿易。

6.使用指南

每一種2010通則中的術語在其條款前面都有一個使用指南。

指南解釋了每種術語的基本原理：何種情況應使用次術語；風險轉移點是什么；費用在買賣是如何分配的。

這些指南并不是術語正式規則的一部分：它們是用來幫助和引導使用者準確有效地為特定交易選擇合適的術語。

2010年國際貿易術語解釋通則

1.兩種新的術語——DAT和DAP

通則已經將13種不同的術語減為11種。DAT和DAP(指定目的地和指定地點交貨)，取代了DAF，DES，DEQ和DDU而實現的。所謂DAT和DAP術語，是“實質性交貨”術語，在將貨物運至目的地過程中涉及到的所有費用和風險由賣方承擔。此術語適用于任何運輸方式，因此也適用于各種DAF，DES，DEQ以及DDU以前被使用過的情形。

2.11種貿易術語的分類

2000通則中的13種術語按術語縮寫首字母分成四組，即，E組（EXW），F組，C組以及D組。這種分類反映了賣方對于買方的責任程度。FCA，或者適用國內貿易的EXW，利用交貨的完成以及在盡可能早的時間把風險轉移給買方從而賦予賣方最少的責任。相反地，D組術語，或者說“實質性交貨”術語，利用交貨的完成以及在盡可能晚的時間把風險轉移給買方從而賦予賣方最多的責任。這種分類仍然很重要，尤其是在當事人對2010通則中的中11種貿易術語作出選擇時。

然而，2010通則將這11種術語分成了截然不同的兩類。

第一類包括那些適用于任何運輸方式，包括多式運輸的七種術語。EXW，FCA，CPT，CIP，DAT，DAP和DDP術語這類。這些術語可以用于沒有海上運輸的情形。但要謹記，這些術語能夠用于船只作為運輸的一部分的情形，只要在賣方交貨點，或者貨物運至買方的地點，或者兩者兼備，風險轉移。

第二類，實際上包含了比較傳統的只適用于海運或內河運輸的4種術語。這類術語條件下，賣方交貨點和貨物運至買方的地點均是港口，所以“唯海運不可”就是這類術語標簽。FAS，FOB，CFR，CIF屬于本類術語。

3.國內和國際貿易術語

貿易術語在傳統上被運用于表明貨物跨越國界傳遞的國際銷售合同。然而，世界上一些地區的大型貿易集團，像東盟和歐洲單一市場的存在，使得原本實際存在的邊界通關手續變得不再那么有意義。因此，2010通則的編撰委員會認識到這些術語對國內和國際銷售合同都是適用的；所以，2010通則在一些地方作出明確說明，只有在適用的地方，才有義務遵守出口/進口所需的手續。

兩方面的發展使國際商會確信在這個方向上作一個改動是適時的。首先，一個強有力的證據就是事實上很多交易者將通則普遍運用于純粹的內貿合同。另一個原因就是在美國人們更愿意選擇通則而不是統一商法典裝運和交貨條款運用于國內貿易。

4.使用指南

每一種2010通則中的術語在其條款前面都有一個使用指南。指南解釋了每種術語的基本原理：何種情況應使用次術語；風險轉移點是什么；費用在買賣是如何分配的。這些指南并不是術語正式規則的一部分：它們是用來幫助和引導使用者準確有效地為特定交易選擇合適的術語。

5.電子通訊

通則的早期版本已經對需要的單據作出了規定，這些單據可被電子數據交換信息替代。不過現在2010通則賦予電子通訊方式完全等同的功效，只要各方當事人達成一致或者在使用地是慣例。在2010的生命期里，這一規定有利于新的電子程序的演變發展。

6.保險

2010通則是自全協會貨物保險條款修改以來的第一個版本，這個最新版本在所修改內容中充分考慮了這些保險同款的變動。2010通則在涉及運輸和保險合同的A3/A4條款中羅列了有關保險責任的內容，原本它們屬于內容比較泛化而且有著比較泛化標題“其他義務”的A10/B10款。在這方面，為了闡明當事人的義務，對A3/A4款中涉及保險的內容作出修改。

7.有關安全的核準書及這種核準書要求的信息

如今對貨物在轉移過程中的安全關注度很高，因而要求檢定貨物不會產生因除其自身屬性外的原因而造成對生命財產的威脅。因此，在各種術語的A2/B2和A10/B10條款內容中包含了取得或提供幫助取得安全核準的義務，比如貨物保管鏈。

8.碼頭裝卸費

按照“C”組術語，賣方必須負責將貨物運輸至約定目的地：表面上是賣方自負運輸費用，但實際上是由買方負擔，因為賣方早已把這部分費用包含在最初的貨物價格中。運輸成本有時包括貨物在港口內的裝卸和移動費用，或者集裝箱碼頭設施費用，而且承運人或者碼頭的運營方也可能向接受貨物的買方收取這些費用。譬如，在這些情況下，買方就要注意避免為一次服務付兩次費，一次包含在貨物價格中付給賣方，一次單獨付給承運人或碼頭的運營方。2010通則在相關術語的A6/B6條款中對這種費用的分配作出了詳細規定，旨在避免上述情況的發生。

9.連串銷售(string sales)

在商品的銷售中，有一種和直接銷售相對的銷售方式，貨物在沿著銷售鏈運轉的過程中頻繁地被銷售好幾次。在這種情況下，在一連串銷售中間的銷售商并不將貨物“裝船”，因為它們已經由處于這一銷售串中的起點銷售商裝船。因此，連串銷售的中間銷售商對其買方應承擔的義務不是將貨物裝船，而是“設法獲取”已裝船貨物。著眼于貿易術語在這種銷售中的應用，2010通則的相關術語中同時規定了“設法獲取已裝船貨物”和將貨物裝船的義務。

術語的使用解釋

2000通則中，按照鏡像原則，A條款下反映的是賣方的義務，相應地，B條款下反映的是買方的義務。但是由于一些短語的使用貫穿整個文件，2010通則打算在其正文中對以下被列出來的詞語不再作解釋，以以下注解為準。

承運人：就2010通則而言，承運人是指簽署運輸合同的一方。

出口清關：遵照各種規定辦理出口手續，并支付各種稅費。

交貨：這個概念在貿易法律和慣例中有著多重含義，但是2010通則中用其來表示貨物缺損的風險從賣方轉移到買方的點。

電子數據：由一種或兩種以上的和相應紙質文件功效等同的電子訊息組成的的一系列信息。

‘包裝’和‘存放’：這些短語被用于不同的目的：

1. 遵照合同中所有的要求的貨物包裝。

2. 使貨物適合運輸的包裝。

3. 已包裝好的商品轉載進貨柜或其他運輸工具。

三個常用海運貿易術語的比較（FOB、CIF、CFR） ：

它們的共同點是：1、都只適用于海運和內河航運，不適用于其他的運輸方式。2、交貨地點都是在裝運港，即賣方是在裝運港完成交貨。尤其要注意CIF術語，是在裝運港交貨，而不是在目的港。3、風險轉移的界限都一樣，都是在裝運港貨物越過船眩風險由出口方轉給進口方。4、都是象征性交貨。

它們的不同點有二：1、雙方在運輸和保險上的分工不同。FOB術語中是進口方負責運輸與保險，CIF是出口方負責運輸與保險，CFR是出口人負責運輸，進口人負責保險。2、貨物的價格構成不同。FOB只是成本價格，CIF是“貨物成本價＋保險費＋運費”價格，CFR是“貨物成本價＋運費”價格。

FOB 價格是離岸價，就是goods成本費用+從工廠到裝運地的費用，當然還得加上報關商檢等費用。（就是你算總成本時不用加海洋運輸費用）
CIF價格就是在FOB的基礎上加上保險費和運輸費。（保險insurance，運費freight）
CFR價格就是上面CIF中的保險費用不用加，你的客戶自己辦保險就OK了。

FOB:老板給的成本+拖車（固定的）+碼頭費（文件費珠三角碼頭費分為ORC和THC）報關（要不要商檢？進出口權有沒？）產品固定的，問一下就知道成本，算下來這個費用*20%因為有一些意外的東西，查柜啊，壓夜啊什么的(20%意外的費用，例如：查柜、拖車壓夜、倉租柜租、調柜、改船期、改提單等等意外事件所產生的費用.)。
CIF:這個是到岸價，這個價格不好把握。FOB+海運費，海運費比較難把握，不同的點價格不一樣，不同的時間段價格更不一樣（近洋一年四季差價在100美金以內，遠洋那就是上千美金一個柜子啊，可能更多），這個要看點，然后去詢價，找一個老貨代，給你一個大概的范圍，然后你*20這樣不會虧。保險貨值*0.003最多了，這個沒幾個錢（注意如果易碎品*0.005足夠了）。
CFR＝CIF-保險

Allocations of Costs to Buyer/Seller according to Incoterms 2010

Incoterm 2010	Export customs declaration	Carriage to port of export	Unloading of truck in port of export	Loading on vessel/airplane in port of export	Carriage (Sea/Air) to port of import	Insurance	Unloading in port of import	Loading on truck in port of import	Carriage to place of destination	Import customs clearance	Import duties and taxes
EXW	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FCA	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FAS	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FOB	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CPT	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer/Seller	Buyer/Seller	Seller	Buyer	Buyer
CFR	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer/Seller	Buyer	Buyer	Buyer	Buyer
CIF	Seller	Seller	Seller	Seller	Seller	Seller	Buyer/Seller	Buyer	Buyer	Buyer	Buyer
CIP	Seller	Seller	Seller	Seller	Seller	Seller	Buyer/Seller	Buyer/Seller	Seller	Buyer	Buyer
DAT	Seller	Seller	Seller	Seller	Seller	Seller/Buyer	Seller	Buyer	Buyer	Buyer	Buyer
DAP	Seller	Seller	Seller	Seller	Seller	Seller/Buyer	Seller	Seller	Seller	Buyer	Buyer
DDP	Seller	Seller	Seller	Seller	Seller	Seller/Buyer	Seller	Seller	Seller	Seller	Seller

Allocations of risks to buyer/seller according to Incoterms 2010

The risk and the cost is not always the same for Incoterms. In many cases, the risk and cost usually goes together but it is not always the case.

Rules for sea and inland waterway transport

Incoterm 2010	Seller	Carrier	Port/Terminal	Onboard	Port/Terminal	Buyer
FOB	Seller	Seller	Seller	Seller	Buyer	Buyer
FAS	Seller	Seller	Seller	Buyer	Buyer	Buyer
CFR	Seller	Seller	Seller	Seller	Buyer	Buyer
CIF	Seller	Seller	Seller	Seller	Buyer	Buyer

Rules for any modes of transport

Incoterm 2010	Seller	Carrier	Port	Ship	Port	Terminal	Named Place	Buyer
EXW	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FCA	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CPT	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CIP	Seller	Seller	Insurance	Insurance	Insurance	Insurance	Insurance	Buyer
DAT	Seller	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer
DAP	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Buyer
DDP	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller

Rules for any mode of transport

EXW – Ex Works (named place of delivery)

The seller makes the goods available at their premises, or at another named place. This term places the maximum obligation on the buyer and minimum obligations on the seller. The Ex Works term is often used when making an initial quotation for the sale of goods without any costs included.

EXW means that a buyer incurs the risks for bringing the goods to their final destination. Either the seller does not load the goods on collecting vehicles and does not clear them for export, or if the seller does load the goods, he does so at buyer's risk and cost. If the parties agree that the seller should be responsible for the loading of the goods on departure and to bear the risk and all costs of such loading, this must be made clear by adding explicit wording to this effect in the contract of sale.

There is no obligation for the seller to make a contract of carriage, but there is also no obligation for the buyer to arrange one either - the buyer may sell the goods on to their own customer for collection from the original seller's warehouse. However, in common practice the buyer arranges the collection of the freight from the designated location, and is responsible for clearing the goods through Customs. The buyer is also responsible for completing all the export documentation, although the seller does have an obligation to obtain information and documents at the buyer's request and cost.

These documentary requirements may result in two principal issues. Firstly, the stipulation for the buyer to complete the export declaration can be an issue in certain jurisdictions (not least the European Union) where the customs regulations require the declarant to be either an individual or corporation resident within the jurisdiction. If the buyer is based outside of the customs jurisdiction they will be unable to clear the goods for export, meaning that the goods may be declared in the name of the seller by the buyer, even though the export formalities are the buyer's responsibility under the EXW term.

Secondly, most jurisdictions require companies to provide proof of export for tax purposes. In an EXW shipment, the buyer is under no obligation to provide such proof to the seller, or indeed to even export the goods. In a customs jurisdiction such as the European Union, this would leave the seller liable to a sales tax bill as if the goods were sold to a domestic customer. It is therefore of utmost importance that these matters are discussed with the buyer before the contract is agreed. It may well be that another Incoterm, such as FCAseller's premises, may be more suitable, since this puts the onus for declaring the goods for export onto the seller, which provides for more control over the export process.

FCA – Free Carrier (named place of delivery)

The seller delivers the goods, cleared for export, at a named place (possibly including the seller's own premises). The goods can be delivered to a carrier nominated by the buyer, or to another party nominated by the buyer.

In many respects this Incoterm has replaced FOB in modern usage, although the critical point at which the risk passes moves from loading aboard the vessel to the named place. It should also be noted that the chosen place of delivery affects the obligations of loading and unloading the goods at that place.

If delivery occurs at the seller's premises, or at any other location that is under the seller's control, the seller is responsible for loading the goods on to the buyer's carrier. However, if delivery occurs at any other place, the seller is deemed to have delivered the goods once their transport has arrived at the named place; the buyer is responsible for both unloading the goods and loading them onto their own carrier.

CPT – Carriage Paid To (named place of destination)

CPT replaces the C&F (cost and freight) and CFR terms for all shipping modes outside of non-containerized seafreight.

The seller pays for the carriage of the goods up to the named place of destination. However, the goods are considered to be delivered when the goods have been handed over to the first or main carrier, so that the risk transfers to buyer upon handing goods over to that carrier at the place of shipment in the country of Export.

The seller is responsible for origin costs including export clearance and freight costs for carriage to the named place of destination (either the final destination such as the buyer's facilities or a port of destination. This has to be agreed by seller and buyer, however).

If the buyer requires the seller to obtain insurance, the Incoterm CIP should be considered instead.

CIP – Carriage and Insurance Paid to (named place of destination)

This term is broadly similar to the above CPT term,with the exception that the seller is required to obtain insurance for the goods while in transit.CIPrequires the seller toinsure the goods for 110% of the contract valueunder at least the minimum cover of the Institute Cargo Clauses of the Institute of London Underwriters (which would be Institute Cargo Clauses (C)), or any similar set of clauses. The policy should be in the same currency as the contract, and should allow the buyer, the seller, and anyone else with an insurable interest in the goods to be able to make a claim.

CIPcan be used forall modes of transport, whereas the IncotermCIFshould only be used fornon-containerized sea-freight.'

DAT – Delivered At Terminal (named terminal at port or place of destination)

This Incoterm requires that the seller delivers the goods, unloaded, at the named terminal. The seller covers all the costs of transport (export fees, carriage, unloading from main carrier at destination port and destination port charges) and assumes all risk until arrival at the destination port or terminal.

The terminal can be a Port, Airport, or inland freight interchange, but must be a facility with the capability to receive the shipment. If the seller is not able to organise unloading, they should consider shipping under DAP terms instead.

All charges after unloading (for example, Import duty, taxes, customs and on-carriage) are to be borne by buyer. However, it is important to note that any delay or demurrage charges at the terminal will generally be for the seller's account.

DAP – Delivered At Place (named place of destination)

Incoterms 2010 defines DAP as 'Delivered at Place' - the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. Under DAP terms, the risk passes from seller to buyer from the point of destination mentioned in the contract of delivery.

Once goods are ready for shipment, the necessary packing is carried out by the seller at his own cost, so that the goods reach their final destination safely. All necessary legal formalities in the exporting country are completed by the seller at his own cost and risk to clear the goods for export.

After arrival of the goods in the country of destination, the customs clearance in the importing country needs to be completed by the buyer at his own cost and risk, including all customs duties and taxes. However, as with DAT terms any delay or demurrage charges are to be borne by the seller.

Under DAP terms, all carriage expenses with any terminal expenses are paid by seller up to the agreed destination point. The necessary unloading cost at final destination has to be borne by buyer under DAP terms.

DDP – Delivered Duty Paid (named place of destination)

Seller is responsible for delivering the goods to the named place in the country of the buyer, and pays all costs in bringing the goods to the destination including import duties and taxes. The seller is not responsible for unloading. This term is often used in place of the non-Incoterm "Free In Store (FIS)". This term places the maximum obligations on the seller and minimum obligations on the buyer. No risk or responsibility is transferred to the buyer until delivery of the goods at the named place of destination.

The most important consideration for DDP terms is that the seller is responsible for clearing the goods through customs in the buyer's country, including both paying the duties and taxes, and obtaining the necessary authorizations and registrations from the authorities in that country. Unless the rules and regulations in the buyer's country are very well understood, DDP terms can be a very big risk both in terms of delays and in unforeseen extra costs, and should be used with caution.

Rules for sea and inland waterway transport

To determine if a location qualifies for these four rules, please refer to 'United Nations Code for Trade and Transport Locations (UN/LOCODE)'.

The four rules defined by Incoterms 2010 for international trade where transportation is entirely conducted by water are as per the below. It is important to note that these terms are generally not suitable for shipments in shipping containers; the point at which risk and responsibility for the goods passes is when the goods are loaded on board the ship, and if the goods are sealed into a shipping container it is impossible to verify the condition of the goods at this point.

Also of note is that the point at which risk passes under these terms has shifted from previous editions of Incoterms, where the risk passed at the ship's rail.

FAS – Free Alongside Ship (named port of shipment)

The seller delivers when the goods are placed alongside the buyer's vessel at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment. The FAS term requires the seller to clear the goods for export, which is a reversal from previous Incoterms versions that required the buyer to arrange for export clearance. However, if the parties wish the buyer to clear the goods for export, this should be made clear by adding explicit wording to this effect in the contract of sale. This term should be used only for non-containerized seafreight and inland waterway transport.

FOB – Free on Board (named port of shipment)

See also:FOB (Shipping)

Under FOB terms the seller bears all costs and risks up to the point the goods are loaded on board the vessel. The seller's responsibility does not end at that point unless the goods are "appropriated to the contract" that is, they are "clearly set aside or otherwise identified as the contract goods."Therefore, FOB contract requires a seller to deliver goods on board a vessel that is to be designated by the buyer in a manner customary at the particular port. In this case, the seller must also arrange for export clearance. On the other hand, the buyer pays cost of marine freight transportation, bill of lading fees, insurance, unloading and transportation cost from the arrival port to destination. Since Incoterms 1980 introduced the FCA incoterm, FOB should only be used for non-containerized seafreight and inland waterway transport. However, FOB is commonly used incorrectly for all modes of transport despite the contractual risks that this can introduce. In somecommon law countriessuch as theUnited States of America, FOB is not only connected with the carriage of goods by sea but also used for inland carriage aboard any "vessel, car or other vehicle."

CFR – Cost and Freight (named port of destination)

The seller pays for the carriage of the goods up to the named port of destination. Risk transfers to buyer when the goods have been loaded on board the ship in the country of Export. The Shipper is responsible for origin costs including export clearance and freight costs for carriage to named port. The shipper is not responsible for delivery to the final destination from the port (generally the buyer's facilities), or for buying insurance. If the buyer does require the seller to obtain insurance, the Incoterm CIF should be considered. CFR should only be used for non-containerized seafreight and inland waterway transport; for all other modes of transport it should be replaced with CPT.

CIF – Cost, Insurance & Freight (named port of destination)

This term is broadly similar to the above CFR term, with the exception that the seller is required to obtain insurance for the goods while in transit to the named port of destination. CIF requires the seller to insure the goods for 110% of their value under at least the minimum cover of the Institute Cargo Clauses of the Institute of London Underwriters (which would be Institute Cargo Clauses (C)), or any similar set of clauses. The policy should be in the same currency as the contract. The seller must also turn over documents necessary, to obtain the goods from the carrier or to assert claim against an insurer to the buyer. The documents include (as a minimum) the invoice, the insurance policy, and thebill of lading. These three documents represent the cost, insurance, and freight of CIF. The seller's obligation ends when the documents are handed over to the buyer. Then, the buyer has to pay at the agreed price. Another point to consider is that CIF should only be used for non-containerized seafreight; for all other modes of transport it should be replaced with CIP.

Previous terms fromIncoterms 2000eliminated fromIncoterms 2010

While these terms do not feature in the current version of Incoterms it is possible that they may be seen in sales order contracts. Care must be taken to ensure that both parties agree on their obligations in this case.

DAF – Delivered at Frontier (named place of delivery)

This term can be used when the goods are transported by rail and road. The seller pays for transportation to the named place of delivery at the frontier. The buyer arranges for customs clearance and pays for transportation from the frontier to his factory. The passing of risk occurs at the frontier.

DES – Delivered Ex Ship

Where goods are delivered ex ship, the passing of risk does not occur until the ship has arrived at the named port of destination and the goods made available for unloading to the buyer. The seller pays the same freight and insurance costs as he would under a CIF arrangement. Unlike CFR and CIF terms, the seller has agreed to bear not just cost, but also Risk and Title up to the arrival of the vessel at the named port. Costs for unloading the goods and any duties, taxes, etc. are for the Buyer. A commonly used term in shipping bulk commodities, such as coal, grain, dry chemicals; and where the seller either owns or has chartered their own vessel.

DEQ – Delivered Ex Quay (named port of delivery)

This is similar to DES, but the passing of risk does not occur until the goods have been unloaded at the port of discharge.

DDU – Delivered Duty Unpaid (named place of destination)

This term means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. A transaction in international trade where the seller is responsible for making a safe delivery of goods to a named destination, paying all transportation and customs clearance expenses but not the duty. The seller bears the risks and costs associated with supplying the goods to the delivery location, where the buyer becomes responsible for paying the duty and taxes.

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