Table 14.3.
Incoterm® Buyer/Seller Responsibilities
| Function | General transport | Sea/Inland waterway | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| EXW | FCA | CPT | CIP | DAT | DAP | DDP | FAS | FOB | CFR | CIF | |
| Export customs declaration | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Carriage to port of export | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Unloading of truck in port of export | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading of truck in port of export | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Buyer | Seller | Seller | Seller |
| Carriage (sea/air) to port of import | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Seller | Seller |
| Insurance | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller |
| Unloading of truck in port of export | Buyer | Buyer | Buyer | B/S | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer |
| Loading of truck in port of export | Buyer | Buyer | Buyer | B/S | Buyer | Seller | Seller | Buyer | Buyer | Buyer | Buyer |
| Carriage to place of destination | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Buyer | Buyer | Buyer | Buyer |
| Import customs clearance | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | Buyer | Buyer |
| Import taxes | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | Buyer | Buyer |
| Export packing | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |