Incoterms Guide
Incoterms (International Commercial Terms) define the responsibilities of buyers and sellers in international trade. They clarify who handles shipping, insurance, duties, and risk at each step of the journey.
Responsibility Chart

Incoterms Dictionary
Group E
Ex Works
Buyer takes full responsibility from the seller’s premises. Seller doesn’t handle transport or export clearance.
Group F
Free Carrier
Buyer takes full responsibility from the seller’s premises. Seller doesn’t handle transport or export clearance.
Free Alongside Ship
Goods are placed next to the ship at the port. Buyer handles loading, sea freight, and further costs.
Free On Board
Seller loads goods on board the ship. Buyer takes over risk and cost once the goods are on the vessel.
Group C
Cost and Freight
Seller pays for transport to the destination port. Risk transfers once goods are on the ship.
Cost, Insurance and Freight
Same as CFR, but seller also arranges marine insurance.
Carriage Paid To
Seller pays to transport goods to the destination. Risk transfers when goods are handed to the carrier.
Carriage and Insurance Paid To
Like CPT, but seller also provides insurance during transit.
Group D
Delivered At Place
Seller delivers goods to the buyer’s location, ready for unloading. Buyer handles import duties.
Delivered at Place Unloaded
Seller delivers and unloads goods at the destination. Buyer handles import clearance.
Delivered Duty Paid
Seller covers everything—including shipping, insurance, and import duties—until goods reach the buyer.
Consult our Team
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