| Term |
I'm A Shipper |
I'm A Consignee |
| C&F - Cost & Freight |
You must arrange and pay for everything up to arrival at the named port. If CIF then you must also insure the goods. |
You must pay handling, clearance and delivery from the named port. If CIF then you must arrange insurance from the named port to your premises if different. |
| Ex Works |
You must deliver the goods to the buyer/consignee transport at your premises. The consignee normally arranges transport from your premises. |
You must arrange collection, export customs clearance and pay all charges from the shippers premises. |
| FCS - Free Carier |
You must deliver the goods to the named port of departure. |
You must pay for handling, freight, arrange customs clearance and pay all costs from the port of departure. |
| FOB - Free On Board |
You must deliver the goods onboard the vessel/aircraft and arrange customs clearance. |
You must pay for all charges once onboard the vessel/aircraft at the port of departure. |
| DDP - Delivered Duty Paid |
You must arrange everything from your premises up to delivered to the consignee including customs clearance at the destination but, unless specified, not import taxes/duty. |
You will only pay import taxes unless it has been agreed that the shipper will pay these. |
| DDU - Delivered Duty Unpaid |
You must arrange everything from your premises up to delivered to the consignee excluding customs clearance and import taxes. |
You must arrange and pay for customs clearance and import duties/taxes at the destination. The shipper pays handling and delivery. |
