Incoterms 2010 Table

Incoterms
Load to truck
Export- duty payment
Transport to exporter's port
Unload from truck at port of origin
Landing charges at port of origin
Transport to importer's port
Landing charges at importer's port
Unload onto trucks from the importers' port
Transport to destination
Insurance
Entry - Customs clearance
Entry - Duties and Taxes
EXW
No
No
No
No
No
No
No
No
No
No
No
No
FCA
Yes
Yes
Yes
No
No
No
No
No
No
No
No
No
FAS
Yes
Yes
Yes
Yes
No
No
No
No
No
No
No
No
FOB
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
No
No
CFR
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
CIF
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
Yes
No
No
CPT
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
CIP
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
DAF
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
No
DES
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
No
DEQ
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No
No
No
DDU
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
DDP
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Process Diagram: Transfer of risk from the seller to the buyer