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International Commercial Terms 2010 (INCO TERMS- 2010)

INCOTERMS
These are internationally accepted commercial terms defining the respective roles and responsibilities (including costs) of the buyer and seller in the arrangement of transportation and obligations.

The Origin and History


First published by the International Chamber of Commerce (ICC) in 1936 & since updated in 1953, 1967, 1976, 1980, 1990, 2000 and then the current revision in 2010. Incoterms reflect world-wide trade practices, as practices change, Incoterms are revised.

Purpose
To clarify how functions, costs and risks are split between the buyer and the seller in connection with delivery of goods as required in sales contract. Each term clearly specifies the responsibilities of the seller and the buyer. Delivery, risks and costs are the critical points.

Incoterms 2010
E F Group DEPARTURE MAIN CARRIAGE UNPAID Term Complete Name EXW Ex Works FCA FAS FOB CFR CIF CPT CIP DAT DAP DDP Free Carrier Free Alongside Ship Free on Board Cost and Freight Cost Insurance and Freight Carriage Paid To Carriage and Insurance Paid to Delivered At Terminal Delivered At Place Delivered Duty Paid Transport Mode Any Any Sea Sea Sea Sea Any Any Any Any Any

MAIN CARRIAGE PAID

ARRIVAL

Changes in Incoterms from 2000 to 2010


New Terms Added

1. DAT Delivered at Terminal (named terminal/port of Delivery) 2. DAP Delivered at Place ( named Place of delivery)
Terms Eliminated 1. 2. 3. 4. DAF Delivered at Frontier (named place of delivery) DES Delivered Ex Ship (named port of delivery) DEQ Delivered Ex Quay (named port of delivery) DDU Delivered Duty Unpaid (named place of destination)

The Steps of Global Logistics


2 1
Packing
Loading

Customs Clearance for Export

3
Preliminary Transportation

Handling Outbound

5
6
Main International Transportation Insurance

Unloading

Final Transportation

11

10

8
Customs Clearance Duties

Handling Inbound

Import Unloading Loading Carriage (Sea Loading on ExportCarriage to customs Incoterm Carriage to of truck in charges in Freight/Air truck in Customs Insurance place of clearance, 2010 port of export port of port of Freight) to port port of declaration destination Imports export export of import import Taxes EXW Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer

Incoterm 2010

ExportCustoms declaration

Import Unloading Loading Carriage (Sea Loading on Carriage to Carriage to customs of truck in charges in Freight/Air truck in port of Insurance place of clearance, port of port of Freight) to port port of export destination Imports export export of import import Taxes Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer

FCA

Seller

Loading Export- Carriage to Unloading of Incoterm charges in Customs port of truck in port 2010 port of declaration export of export export FAS Seller Seller Seller Buyer

Carriage (Sea Import Freight/Air Loading on Carriage to customs Freight) to Insurance truck in port place of clearance, port of of import destination Imports import taxes Buyer Buyer Buyer Buyer Buyer

Unloading Loading ExportIncoterm Carriage to of truck in charges in Customs 2010 port of export port of port of declaration export export FOB Seller Seller Seller Seller

Carriage (Sea Import Freight/Air Loading on Carriage to customs Freight) to Insurance truck in port place of clearance, port of of import destination Imports import Taxes Buyer Buyer Buyer Buyer Buyer

Unloading ExportIncoterm Carriage to of truck in Customs 2010 port of export port of declaration export CFR Seller Seller Seller

Import Loading Carriage (Sea Loading on Carriage to customs charges in Freight/Air truck in Insurance place of clearance, port of Freight) to port port of destination Import export of import import Taxes Seller Seller Buyer Buyer Buyer Buyer

Import Unloading Loading Carriage (Sea Loading on ExportCarriage to customs Incoterm Carriage to of truck in charges in Freight/Air truck in Customs Insurance place of clearance, 2010 port of export port of port of Freight) to port port of declaration destination Import export export of import import Taxes CIF Seller Seller Seller Seller Seller Seller Buyer Buyer Buyer

Import Unloading Loading Carriage (Sea Loading ExportCarriage to customs Incoterm Carriage to of truck in charges in Freight/Air on truck in Customs Insurance place of clearance, 2010 port of export port of port of Freight) to port port of declaration destination Import export export of import import Taxes CPT Seller Seller Seller Seller Seller Buyer Seller Buyer Buyer

Import Unloading Loading Carriage (Sea Loading on ExportCarriage to customs Incoterm Carriage to of truck in charges in Freight/Air truck in Customs Insurance place of clearance, 2010 port of export port of port of Freight) to port port of declaration destination Import export export of import import Taxes CIP Seller Seller Seller Seller Seller Seller Seller Buyer Buyer

Unloading ExportIncoterm Carriage to port of truck in Customs 2010 of export port of declaration export DAT Seller Seller Seller

Import Loading Carriage (Sea Carriage to customs charges in Freight/Air Terminal place of Insurance clearance, port of Freight) to port Charges destinatio Import export of import n Taxes Seller Seller Seller Buyer Buyer Buyer

Unloading Loading ExportIncoterm Carriage to of truck in charges in Customs 2010 port of export port of port of declaration export export DAP Seller Seller Seller Seller

Carriage (Sea Import Loading Freight/Air Carriage to customs on truck in Freight) to Insurance place of clearance, port of port of destination Import import import Taxes Seller Seller Seller Seller Buyer

Unloading Loading ExportIncoterm Carriage to of truck in charges in Customs 2010 port of export port of port of declaration export export DDP Seller Seller Seller Seller

Carriage (Sea Import Loading on Freight/Air Carriage to customs truck in Freight) to Insurance place of clearance, port of port of destination Import import import Taxes
Seller Seller Seller Seller Seller