Risk & Cost Transfer — From Seller to Buyer
Each Incoterm defines a specific point where responsibility shifts. Left = seller pays/bears risk. Right = buyer pays/bears risk.
EXW
Seller
FCA
Seller
FAS
Seller
FOB
Split
CFR
Split
CIF
Split
CPT
Buyer
CIP
Buyer
DAP
Buyer
DPU
Buyer
DDP
Buyer
← Seller bears more cost & risk
Buyer bears more cost & risk →
Any mode of transport
Sea & inland waterway only
Most commonly used
Quick Comparison — All 11 Incoterms
S = Seller's responsibility · B = Buyer's responsibility
| Term | Transport | Export Customs | Origin Freight | Main Freight | Insurance | Import Customs | Delivery | Risk Transfers At |
|---|
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FOB
Free On Board