Incoterms 2020: Rules & Commercial Shipping Terms
Incoterms 2020: Buyer vs. Seller Responsibilities
Who’s responsible for what at each stage of an international shipment, under all 11 Incoterms 2020 rules.
Seller
Buyer
| Incoterm 2020 | Loading on Truck (Origin) | Export Customs Clearance | Carriage to Port of Export | Unloading at Port of Export | Loading at Port of Export | Main Carriage to Port of Import | Unloading at Port of Import | Loading on Truck (Destination) | Carriage to Final Destination | Insurance | Import Customs Clearance | Import Duties & Taxes |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EXW | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| FCA | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| FAS | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| FOB | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| CFR | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| CIF | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller | Buyer | Buyer |
| DPU | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer |
| CPT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer |
| DAP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer |
| CIP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer |
| DDP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
Note: Incoterms® 2020 replaced the former “DAT” (Delivered at Terminal) rule with “DPU” (Delivered at Place Unloaded), which is reflected in the table above. CIF and CIP require the seller to arrange insurance; under all other rules insurance is optional and, where not stated otherwise, falls to the buyer to arrange for their own protection.