- EXW (Ex Works)
Exporter no cost transport and duty. His role ends in the goods from the warehouse.
Costs associated with the organization of transport and insurance fully covers the importer.
Risk is transferred when the goods are made available to the buyer on the seller’s property.
- FCA (Free Carrier Agreement).
The exporter delivers the goods after customs clearance to a carrier at a specified location.
Incoterm FCA applies to any type of transportation. Costs related to further transportation arrangements and insurance
are paid in full by the importer. The risk is transferred when the goods are handed over to the designated carrier.
- FOB (Free on Board).
Eksporter pokrywa wszystkie koszty dowozu ładunku do portu wyjściowego, odprawy celnej
oraz koszty portowe. Pozostałe opłaty są w gestii importera. Ryzyko na odbiorcę przekazane jest w momencie,
gdy dobra przekroczą burtę/pokład docelowego środka transportu.
- FOB (Free on Board).
The exporter covers all costs of bringing the cargo to the port of departure, customs clearance
and port costs. Other charges are the responsibility of the importer. The risk to the consignee is transferred when,
when the goods cross the side/deck of the destination means of transportation.
- CIF (Cost Insurance Freight).
This formula means that the exporter pays for all costs up to the port of destination.
These costs include, in addition to those outlined in the FOB formula, transportation and insurance costs.
The risk for the goods, however, is transferred to the buyer already at the time of loading on the ship.
- CPT (Carriage Paid To)
The seller pays transportation to a specific destination.
However, risk passes to the buyer when the goods are handed over to the first carrier.
Incoterm CPT is equivalent to CFR, but does not necessarily apply to ocean transportation.
- CIP (Carriage and Insurance Paid).
The seller pays for transportation and insurance to the specified destination,
As in CPT, risk passes to the buyer when the goods are handed over to the first carrier.
Incoterm CIP is equivalent to CIF, but does not necessarily apply to ocean transportation.
- DAP (Delivered at Place).
The formula states that the exporter covers all transportation costs “door-to-door”,
i.e., the place of departure of the goods after delivery to the point designated by the importer.
The exception is the cost of customs clearance and duty, which the importer is required to pay. The risk is transferred
at the time the goods are made available to the buyer at the place designated by the buyer.
- DDP (Delivery Duty Paid).
This formula charges the exporter with all transportation costs and customs duties.
Apart from paying tax in the country of delivery, the importer incurs practically no cost in delivering the goods.
The risk is transferred when the goods are made available to the buyer at the place designated by the buyer.
- DPU (Delivery at Place Unloaded).
- New Incoterms replacing the former DAT. The exporter bears the costs and risks until it places the goods at the buyer’s disposal at the designated place, after unloading from the means of transportation. This is the only rule requiring the seller to unload the goods from the means of transportation at the point of destination. It is the buyer’s responsibility to make the import clearance.
Download Incoterms 2024 table in PDF
