| Any Transport Mode | Sea/Inland Waterway Transport | Any Transport Mode | |||||||||
| EXW | FCA | FAS | FOB | CFR | CIF | CPT | CIP | DAP | DPU | DDP | |
| Ex Works | Free Carrier | Free Alongside Ship | Free On Board | Cost & Freight | Cost Insurance & Freight | Carriage Paid To | Carriage Insurance Paid To | Delivered At Place | Delivered At Place Unloaded | Delivered Duty Paid | |
| Transfer of Risk | When seller places the goods at the buyer’s disposal at a named place | 1.) When seller loads goods to buyer’s carrier or 2.) When goods are at the buyer’s disposal & ready for unloading at named place | When the goods are alongside the vessel nominated by the buyer at named port | When the goods are on board the vessel nominated by the buyer at named port | When the goods are on board the vessel nominated by the seller at origin | When the goods are on board the vessel nominated by the seller at origin | When the goods are handed over to the seller’s nominated carrier at a named place | When the goods are handed over to the seller’s nominated carrier at named place | When the goods are placed at the buyer’s disposal at a named place or agreed point within that place | When the goods are delivered and unloaded at a named place or agreed point within that place | When the goods are placed at the buyer’s disposal at a named place or agreed point within that place |
| Commercial Invoice | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Packaging, Quality, Control, Marking | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading & inland Delivery | Buyer | *Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Export Duty & Taxes | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Origin Terminal Handling | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Insurance | Negotiable | Negotiable | Negotiable | Negotiable | Negotiable | Seller “Free of Particular Average" | Negotiable | Seller “All Risks" | Negotiable | Negotiable | Negotiable |
| Carriage Charges | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Destination Terminal Handling | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller |
| Delivery to Destination | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller |
| Unloading at Destination | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | **Seller | Buyer |
| Import Duty and Taxes | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |