| EXW | When goods are placed at seller’s premises. | Prepare goods only. | All after pickup (loading, main carriage, insurance, export/import). | Optional (typically buyer). | Impractical for export due to export formalities. |
| FCA | On delivery to the carrier at named place. | Export clearance and loading to first carrier. | Main carriage, insurance, import. | Optional. | Flexible, any mode. |
| FOB | After loading on board at port of shipment. | Costs up to loading + export clearance. | Ocean freight, insurance, import. | Optional (usually buyer). | Sea only; not ideal for containers (prefer FCA). |
| CFR | On board at port of shipment. | Ocean freight to destination. | Insurance, discharge, import. | Buyer. | Sea only. |
| CIF | On board at port of shipment. | Ocean freight + minimum insurance. | Discharge and import. | Seller (mandatory). | Sea only; specify coverage level. |
| CPT | On delivery to first carrier. | Carriage to named place. | Insurance and import. | Buyer. | Any mode. |
| CIP | On delivery to first carrier. | Carriage to named place + higher insurance (ICC A). | Import costs. | Seller (mandatory). | Any mode; state insured amount. |
| DAP | At buyer’s site/place, ready for unloading. | Carriage to destination. | Import clearance, duties, taxes. | Optional. | Unloading not included. |
| DPU | After unloading at destination. | Carriage + unloading. | Import clearance, duties, taxes. | Optional. | Formerly DAT. |
| DDP | At buyer’s site after import cleared. | All costs incl. import duties/taxes. | Usually only unloading unless agreed otherwise. | Optional. | Requires seller’s ability to import/clear locally. |
