Export	Export	Loading Export			Unloading	Import		Duty &
	collection	clearance	vehicle/vessel	Freight	Insurance	Discharging	Clearance	delivery	Taxes
EXW
Ex-Works	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FRC
Free Carrier	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FOR / FOT
FREE on Rail / Truck	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FAS
Free Alongside Ship	Seller	Seller	Buyer
FOB
Free On Board	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
FOA
Fob Airport	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer	Buyer
CFR  -  C&F
Cost and Freight	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer
CIF
Cost, Insurance & Freight	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer
CPT
Freight / Carriage Paid To	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer	Buyer
EXS
Ex Ship	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer
EXQ
Ex Quay	Seller	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer
CIP
Freight / Carriage & Insurance Paid To	Seller	Seller	Seller	Seller	Seller	Buyer	Buyer	Buyer	Buyer
DDU
Delivered Duty Unpaid	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Buyer
DDP
Delivered Duty Paid	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller	Seller