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Incoterms Responsibility Chart

Choose one of the 11 Incoterms 2020 rules to see which costs the seller pays and which the buyer pays, the point where risk passes to the buyer, who handles export and import clearance and who must insure. Add your own shipping costs and duty rate to get the price to quote and the cost split for every term.

Last updated:

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Price at the seller's door, before any shipping costs.

Origin costs
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Main carriage
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Destination costs
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Enter your values to see the result.
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How to use the Incoterms Responsibility Chart

  1. Pick an Incoterm from the list, or click a term in the chart header.
  2. Enter the ex-works value of the goods, the price at the seller's door.
  3. Fill in the shipping costs you know: packing, inland transport, terminal handling, freight, insurance and destination delivery.
  4. Add the import duty rate and whether duty is charged on the FOB or CIF value, plus any broker fees.
  5. Read the price to quote, the seller and buyer shares, the risk transfer point and the all-terms comparison table.

The 11 Incoterms 2020 rules at a glance

RuleNameModeSeller delivers / risk passesMain freight paid byImport duty paid by
EXWEx WorksAnyAt seller's premises, not loadedBuyerBuyer
FCAFree CarrierAnyTo buyer's carrier at named placeBuyerBuyer
FASFree Alongside ShipSeaAlongside the vessel at port of shipmentBuyerBuyer
FOBFree On BoardSeaOn board the vessel at port of shipmentBuyerBuyer
CFRCost and FreightSeaOn board at port of shipmentSellerBuyer
CIFCost, Insurance and FreightSeaOn board at port of shipmentSellerBuyer
CPTCarriage Paid ToAnyTo the first carrierSellerBuyer
CIPCarriage and Insurance Paid ToAnyTo the first carrierSellerBuyer
DAPDelivered at PlaceAnyAt destination, ready for unloadingSellerBuyer
DPUDelivered at Place UnloadedAnyAt destination, unloadedSellerBuyer
DDPDelivered Duty PaidAnyAt destination, import clearedSellerSeller

The two-point trap in C terms

With CFR, CIF, CPT and CIP the seller pays transport to the destination, but the risk passes to the buyer much earlier, at shipment. If the cargo is damaged at sea under CIF, the buyer bears the loss and claims on the insurance the seller bought. That is why the chart shows the seller's cost line extending past the red risk marker for these terms.

Choosing a term: practical tips

  • New to exporting? FCA at your own premises or a nearby terminal keeps your obligations clear while avoiding the EXW problem of the buyer having to handle your country's export formalities.
  • Selling to consumers or small importers? DAP or DDP gives the buyer a simple delivered price, but under DDP you must be able to register and pay import taxes in the buyer's country.
  • Always name the place precisely, for example "FOB Port of Savannah" or "DAP 120 Main St, Denver", and add "Incoterms 2020".
  • Duty base differs by country. The United States values imports at roughly the FOB price, while the EU and UK use a CIF-type customs value that includes freight and insurance to the border.

Incoterms® is a registered trademark of the International Chamber of Commerce. This page is an independent, simplified guide and does not reproduce the official rules.

Frequently asked questions

What are Incoterms?

Incoterms are standard trade terms published by the International Chamber of Commerce (ICC). Each three-letter rule, such as FOB or DDP, sets out which tasks and costs fall on the seller and the buyer and the point where the risk of loss or damage passes from one to the other. The current version is Incoterms 2020.

What is the difference between FOB and CIF?

Under both rules risk passes to the buyer once the goods are on board the vessel at the port of shipment. Under FOB the buyer books and pays the ocean freight and insurance; under CIF the seller pays the freight to the destination port and must buy minimum insurance cover for the buyer.

Which Incoterms can be used for any transport mode?

EXW, FCA, CPT, CIP, DAP, DPU and DDP work for any mode, including air, road, rail and containers. FAS, FOB, CFR and CIF are meant only for sea and inland waterway transport. For containerized cargo handed over at a terminal, FCA, CPT or CIP are generally a better fit than FOB, CFR or CIF.

Who pays import duties under DDP and DAP?

Under DDP the seller clears the goods for import and pays the duties and taxes. Under DAP and DPU the seller delivers to the named place, but the buyer handles import clearance and pays duties and taxes.

Do Incoterms decide when ownership of the goods passes?

No. Incoterms cover delivery, costs and risk, not the transfer of title, payment terms or what happens if the contract is breached. Those must be agreed separately in the sales contract.

What changed in Incoterms 2020?

DAT was renamed DPU (Delivered at Place Unloaded), CIP now requires a higher, all-risks level of insurance while CIF stays at minimum cover, FCA lets the buyer instruct its carrier to issue an on-board bill of lading to the seller, and the rules allow the seller or buyer to use their own transport.

Is the chart legal advice?

No. It is a simplified summary of the usual cost split for planning and quoting. The exact obligations depend on the named place, the contract of carriage and local practice, so state the Incoterm with a precise named place (for example FCA Shanghai container terminal, Incoterms 2020) and check the official ICC rules.

Are all the tools on FreeToolCabin tested for quality and accuracy?

Yes! Every tool on our site undergoes automated Q/A testing in real browser environments to ensure high precision, correct output, and zero errors. If you happen to spot a bug or have a suggestion, please contact us at [email protected] and our team will review it right away.

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