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Guide to Incoterms 2000

Incoterms 2000 are a set of internationally recognised trading terms, defined by
the International Chamber of Commerce in publication number 560 Incoterms
2000, which are used for the purchase and shipping of goods across borders.
They deal with the documents required for global trade, specifying which
parties (buyer or seller) are responsible for which documents and are normally
specified in the contract of sale.

This guide is designed to provide a simplified reference. We recommend that
the full text of the above document be consulted prior to entering into a
contract to buy or sell goods.

Contents
ACE European Marine Group .......................................................................................2
EX Works (The named point of destination).................................................................3
Free Carrier FCA (The named place) ......................................................4
Free Alongside Ship FAS (the named port of shipment)..............................................5
Free on Board FOB (The named port of shipment).......................................................6
Cost and Freight CFR (The named port of destination ) ...............................................7
Cost Insurance and Freight CIF (The named port of destination) .................................8
Carriage Paid To CPT (The named place of destination) ..............................................9
Carriage Insurance Paid To CIP (The agreed place of destination).............................10
ACE Insurance S.A.-N.V.
ACE Building Delivered At Frontier DAF (The named place of destination) ....................................11
100 Leadenhall Street
London EC3A 3BP Delivered ex Ship DES (The named port of destination) ............................................12
+44 (0) 20 7173 7000 tel Delivered ex Quay Duty Paid DEQ (The named port of destination) .........................13
+44 (0) 20 7173 7800 fax
Delivered Duty Unpaid DDU (The named place of destination) ................................14
marine-uk@ace-ina.com email
www.aceeurope.com Deliver Duty Paid DDP (The named point of destination)..........................................15
www.ace-baracuda.com
AT A GLANCE Interpretation of the INCO Terms .................................................16

The ACE Group of Companies does not accept any liabilities for any errors or
omissions in this guide.
ACE European Marine Group

In 1792, the Insurance Company of North America
(INA) insured the proud ship “America” as she
navigated the wintry seas from Philadelphia to
Londonderry. Risk Management services were
provided by hiring a tug to assist the vessel to leave the
Delaware River safely.

In 1999, ACE Insurance purchased the successor
companies to the INA and continues the superior
tradition of marine insurance, risk management and
loss control services to its clients.

In 2001 ACE European Group was created combining
the businesses of ACE Global Markets and ACE
Insurance Company of Europe. The Marine business of
these two companies is combined under one
management but allows our customers to access two
distribution channels, Lloyds and the company market.

ACE European Marine Group employs a team of
transportation professionals with experience in
shipping, ship management, freight forwarding, and
container operations. They are assisted by surveyors
from other ACE worldwide companies (USA, Asia
Pacific, Latin America), the ACE network of marine
underwriters and claims adjusters and a panel of
independent survey agents.

The group is dedicated to providing latest information
on transportation and its risks to ACE Underwriters,
Brokers and Clients.
EX Works (The named point of destination)
Type of Transport : Multi-Modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Assist the buyer in obtaining licences and Obtain licences for export and import at his own
authorisations for export. risk and cost
Transport and Insurance Contract
No obligation No obligation
Delivery/Delivery Price
Place the goods at the disposal of the buyer at the Receive the goods at the named place of delivery
named place of delivery
Transfer of Risks
Carry all Risks up to named place of delivery. Carry all risks and damage to goods from named
place of delivery.
Division of Costs
Carry all costs to named place of delivery. Pay all expenses from named place of delivery
plus duties/charges/taxes for import and export.
Notification
Quickly provide the buyer with the availability Provide the seller with date and transfer, if
and place of goods. stipulated in the contract.
Proof of Delivery
No Obligation Supply the seller the proof of transfer of the
goods.
Verification of Packaging/ Goods Inspection.
Expenses for verifying, packaging, marking of Expenses for inspection of goods before
goods. departure.
Other Obligations
Help the buyer obtain all information for Pay all expenses anticipated in obtaining
insurance and all documents for import and information for insurance and documents for
transit. import and transit.

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Free Carrier
FCA (The named place)
Type of Transport : Multi-Modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorisations for exporting Obtain licences and authorisations for importing
the goods, at own risk and cost. the goods, at own risk and cost.
Transport and Insurance Contract
Transport:No obligation unless there is an Transport contract at his own cost, unless there is
agreement with the buyer. Insurance –No an agreement with seller. Insurance- No
obligation. obligation
Delivery/Delivery Price
Deliver the goods to the carrier (the agreed Receive the goods at the named point.
date/the named point)
Transfer of Risks
Carry all Risks up to named point. Carry all risks of loss and damage to goods from
the named point, with exceptions.
Division of Costs
Carry all costs to named point. Pay various Pay all costs from named point.
customs formalities/duties/taxes for export.
Notification
Quickly provide the buyer with the potential date Provide the seller with carriers name and possibly
of transfer of goods to the carrier. with mode of transport//date/delivery time.
Proof of Delivery
Supply certificate of delivery at own cost. Assist Accept proof of delivery..
the buyer in obtaining all transport documents.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated in obtaining information
importation, or transit through a third country and for insurance importation and transit documents.
all information for obtaining an insurance Supply the seller with information for the
exception detailed in Transport and Insurance
Contract.

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Free Alongside Ship
FAS (the named port of shipment)
Type of Transport : Maritime Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain at own risk and expense any export Obtain at own risk and expense any import licence
licence and complete all customs formalities and complete all customs formalities for import and
for export. for the transit of goods through a third country.
Transport and Insurance Contract
Transport -No obligation, Insurance-No Transport contract, at own cost from port of departure.
obligation Insurance –No obligation.
Delivery/Delivery Price
Deliver the goods alongside the vessel (the Receive the goods alongside the vessel (named
named port/the named date) port/named date)
Transfer of Risks
Carry all Risks up to alongside vessel. Carry all risks of loss and damage to goods from
alongside vessel with exceptions..
Division of Costs
Carry all costs to alongside vessel plus Carry all costs from alongside vessel plus
customs duties, taxes payable on export. duties/charges/taxes payable on import.
Notification
Quickly provide the buyer with the place and Provide the seller with the vessel name, named port of
time of delivery alongside the vessel. shipment, date of delivery within a reasonable
amount of time.
Proof of Delivery
Supply certificate of delivery at own cost Accept the proof of delivery (alongside vessel).
(alongside vessel) and help the buyer in
obtaining all documents for transport.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, Pay expenses for inspection of goods before
marking of goods. departure.
Other Obligations
Assist the buyer in obtaining all documents Pay all expenses anticipated in obtaining information
for importation and exportation or transit for insurance and documents for import and transit
through a third country and information for and refund those incurred by seller while lending his
obtaining insurance. assistance.

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Free on Board
FOB (The named port of shipment)
Type of Transport : Marine Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorisations for Obtain licences and authorisations for importing the
exporting the goods, at own risk and cost. goods, at own risk and cost.
Transport and Insurance Contract
Transport and Insurance No obligation Transport contract at his own cost from the port of
loading. Insurance –No obligation.
Delivery/Delivery Price
Deliver the goods onboard the vessel Receive the goods at the agreed port..
designated by the buyer. (the agreed date/the
agreed port)
Transfer of Risks
Carry all Risks until the goods pass the ship’s Carry all risks of loss and damage once the goods
rail. (The agreed port).. passed the ships rail.
Division of Costs
Carry all costs to named port. Pay the costs of Pay all costs once goods have passed the ships rail.
customs formalities/duties/taxes for export.
Notification
Advise the buyer that goods were loaded Provide the seller with vessels name point of shipment
onboard the vessel.. and delivery within a reasonable time.
Proof of Delivery
Supply certificate of delivery at own cost. Accept proof of delivery..
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, Pay expenses for inspection of goods before
marking of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated in obtaining information for
importation, insurance, and transit through a insurance importation and transit documents and
third country. refund seller those costs whilst lending his assistance.

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Cost and Freight
CFR (The named port of destination)
Type of Transport : Maritime Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain at own risk and expense any export Obtain at his own risk and expense any import licence
licence and complete all customs formalities and complete all customs formalities for import and
for export. for transit of the goods through any country.
Transport and Insurance Contract
Transport contract until the named port, at his Transport contract: No obligation.
own cost. Insurance – No obligation. Insurance-No obligation.
Delivery/Delivery Price
Deliver the goods on board the vessel (named Accept delivery of goods on board the vessel and
port/date/time period) receive the goods at named port of destination.
Transfer of Risks
Carry all risks until the goods pass the ship’s Carry all risks of loss or damage after the goods pass
rail (Loading port) the ships rail.
Division of Costs
Carry all costs to named port and freight, Pay all costs from named port and costs and charges
costs of loading / unloading / duties / charges / of transport / unloading / lighter / transfer on the quay.
taxes for export under contract of carriage.
Notification
Advise the buyer that goods were delivered Provide the seller with the shipment date and/or the
on board the vessel. destination port within a reasonable amount of time.
Proof of Delivery
Supply the transport document for the agreed Accept the document of transportation at agreed port,
port of destination, at own cost and without if stipulated in the contract.
delay..
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, Pay expenses for inspection of goods before
marking of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated in obtaining information for
importation, insurance or transit through a insurance importation and transit documents and
third country and all information for refund those incurred by the seller while lending his
obtaining an insurance assistance.

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Cost Insurance and Freight
CIF (The named port of destination)
Type of Transport : Maritime Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain at own risk and expense any export Obtain at his own risk and expense any import
licence and complete all customs formalities for licence and complete all customs formalities for
export. import and for transit of the goods through any
country.
Transport and Insurance Contract
Transport and insurance contract at his own cost. Transport contract: No obligation.Insurane-No
obligation.
Delivery/Taking Delivery
Deliver the goods on board the vessel (named Load delivery of goods on board the vessel.
port/date/time period)
Transfer of Risks
Carry all risks until the goods pass the ship’s rail Carry all risks of loss or damage after the goods
(Loading port) pass the ships rail.
Division of Costs
Carry all costs to named port and freight, costs of Pay all costs from named port and costs and
shipment/unloading/duties/charges/taxes for charges of transport/unloading/lighter/transfer on
export. Pay Insurance costs. the quay.
Notification
Advise the buyer that goods were delivered on Provide the seller with the shipment date and/or
board the vessel. the destination port within a reasonable amount of
time.
Proof of Delivery
Supply the transport document for the agreed port Accept the document of transportation at agreed
of destination, at own cost and without delay.. port, if stipulated in the contract.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated in obtaining information
importation, insurance or transit through a third for insurance importation and transit documents
country and all information for obtaining an and refund those incurred by the seller while
insurance lending his assistance.

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Carriage Paid To
CPT (The named place of destination)
Type of Transport : Multi-modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorizations for exporting Obtain licences and authorizations for importing
the goods, at his own risk and cost, including the goods, at his own risk and cost..
transit through any country.
Transport and Insurance Contract
Transport contract: at his own cost. Insurance Transport contract: No obligation.
contract: no obligation. Insurance –No obligation.
Delivery/Delivery Price
Deliver the goods to the first carrier.(The named Accept the delivery of the goods at named point..
date/point)
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage from named
point.
Division of Costs
Carry all costs to named point and freight, costs Carry all the costs from named point.
of shipment / unloading / duties / charges / taxes,
payable under contract of carriage.
Notification
Advise the buyer of the place and estimated time Provide the seller with the shipment date and/or
of delivery. delivery within a reasonable amount of time..
Proof of Delivery
Supply the transport document for the named port Accept the document of transportation at named
of destination, at own cost and without delay.. port, if stipulated in the contract.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated by seller and refund
importation or transit through a third country and those incurred by seller while lending assistance.
all information for obtaining an insurance.

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Carriage Insurance Paid To
CIP (The agreed point of destination)
Type of Transport : Multi-modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorizations for exporting Obtain licences and authorizations for importing
the goods, at his own risk and cost.. the goods, at his own risk and cost..
Transport and Insurance Contract
Transport and insurance at his own cost. Transport contract: No obligation.
Delivery/Delivery Price
Deliver the goods to the carrier.(The named Accept the delivery of the goods at named point..
date/point)
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage from named
point.
Division of Costs
Carry all costs to named point and freight, costs Carry all the costs from named point.
of shipment/unloading/duties/charges/taxes, cost
of Insurance.
Notification
Quickly notify the buyer with place and estimated Provide the seller with the shipment date and/or
time of delivery. delivery within a reasonable amount of time..
Proof of Delivery
Supply the transport document for the named port Accept the document of transportation at named
of destination, at own cost and without delay.. port, if stipulated in the contract.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated by and refund those
importation or transit through a third country. incurred by seller while lending assistance. Give
the seller all information for obtaining an
insurance.

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Delivered At Frontier
DAF (The named place of destination)
Type of Transport : Multi-modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorizations for exporting Obtain licences and authorizations for importing
the goods, at his own risk and cost including the goods, at his own risk and cost..
transport through any country.
Transport and Insurance Contract
Transport contract: at his own cost to the named Transport contract: No obligation.
point of delivery at the frontier. Insirance – No Insurance- No obligation.
obligation.
Delivery/Delivery Price
Deliver the goods to the named point at the Accept the delivery of the goods at named point..
frontier.
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage from named
point.
Division of Costs
Carry all costs to named point and costs of Carry all the costs from named point plus
unloading/duties/charges/taxes for export. duties/taxes/charges because of goods importation
and subsequent transport.
Notification
Advise the buyer of the shipment of the goods to Provide the seller with the shipment date and
the frontier. point of delivery within a reasonable amount of
time..
Proof of Delivery
Provide the document of transport or any other Accept the document of transportation at named
proof of delivery to the named point on the point on border.
border, at his own cost and without delay.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated by seller in obtaining
importation or transit. documents.

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Delivered ex Ship
DES (The named port of destination)
Type of Transport : Maritime Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorizations for exporting Obtain licences and authorizations for importing
the goods, at his own risk and cost.. the goods, at his own risk and cost..
Transport and Insurance Contract
Transport contract: at his own cost to the named Transport contract: No obligation.
point of delivery.Insurance-No obligation Insurance-No obligation
Delivery/Delivery Price
Onboard the ship, uncleared for import at the Accept the delivery of the goods at named point..
named destination port.
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage from named
point.
Division of Costs
Carry all costs to named point and Carry all the costs from named point including
duties/charges/taxes/customs formalities for unloading.
export.
Notification
Quickly advise the buyer of the designated Provide the seller with the date and port of
vessels estimated time of arrival at named port.. delivery within a reasonable amount of time..
Proof of Delivery
Supply the document of transport/delivery note at Accept the document of transportation at named
his own cost and without delay. port.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated by seller and refund
importation and all information for obtaining an those incurred by seller while lending assistance.
insurance.

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Delivered ex Quay Duty Paid
DEQ (The named port of destination)
Type of Transport : Maritime Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain at his own risk and expense any export Obtain at his own risk and expense any import
licence and complete all customs formalities for licence and complete all customs formalities for
export of the goods and their transit through any the import of the goods.
country.
Transport and Insurance Contract
Transport contract: at his own cost to the quay at Transport contract: No obligation.
the named port of destination. Insurance-No Insurance No obligation.
obligation.
Delivery/Delivery Price
Deliver the goods to the buyer, on the quay at the Accept the delivery of the goods at named port.
destination port.
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage from named
point.
Division of Costs
Carry all costs to named point and pay costs of Carry all the costs from named point. All duties,
duties/charges/taxes/customs formalities for taxes and other charges payable upon import of
export and import. the goods.
Notification
Quickly provide the buyer with the designated Provide the seller with the date and port of
vessels estimated time of arrival at Destination delivery within a reasonable amount of time.
Port..
Proof of Delivery
Supply the document of transport/delivery note Accept the document of transportation at named
at own cost and without delay.. port
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Pay all costs/charges incurred while obtaining Assist the seller in obtaining documents for
necessary documents for the buyer for delivering delivery of the goods.
the goods.

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Delivered Duty Unpaid
DDU (The named place of destination)
Type of Transport : Multi-modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorizations for exporting Obtain licences and authorizations for importing
the goods, at his own risk and cost.. the goods, at his own risk and cost..
Transport and Insurance Contract
Transport contract: at his own cost to the named Transport contract: No obligation.
point of destination. Insurance No obligation. Insurance No obligation.
Delivery/Delivery Price
Deliver the goods at the named point. Accept the delivery of the goods at named point..
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage to the goods
from named point.
Division of Costs
Carry all costs to named point and pay costs of Pay all costs from named point and costs of
duties/charges/taxes/customs formalities for customs formalities, duties and taxes and other
export. charges for import.
Notification
Advise the buyer that the goods were shipped and Provide the seller with the date and place of
inform him of the possibilities for receipt. delivery within a reasonable amount of time..
Proof of Delivery
Supply the document of transport/delivery note at Accept the document of transportation at named
own cost and without delay.. port.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for Pay all costs anticipated by seller and refund
importation or transit and all information for those incurred by seller while lending assistance.
obtaining an insurance.

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Deliver Duty Paid
DDP (The named place of destination)
Type of Transport : Multi-modal Type of Sale : On Departure
The Seller must The Buyer must
Supplying Goods/Payment
Supply goods, invoice and certificates in Pay the price agreed upon in the sales contract
accordance with sales contract
Licences, Authorizations and Formalities
Obtain licences and authorizations for both Assist the seller in obtaining licences and
exporting and importing the goods, at his own authorizations for importing the goods and transit.
risk and cost..
Transport and Insurance Contract
Transport contract: at his own cost to the named Transport contract: No obligation.
point of destination. Insurance –No obligation. Insurance-No obligation.
Delivery/Delivery Price
Deliver the goods (named place/date/time period) Accept the delivery of the goods at named point..
Transfer of Risks
Carry all risks up to named point. Carry all risks of loss or damage to goods from
named point.
Division of Costs
Carry all costs to named point and pay costs of Carry all the costs from named point.
duties/charges/taxes/customs formalities for
export and import.
Notification
Advise the buyer that goods were shipped and Provide the seller with the date and place of
inform him of the possibilities of receipt. delivery within a reasonable amount of time..
Proof of Delivery
Supply the document of transport/delivery note at Accept the document of transportation at named
own cost and without delay.. point.
Verification of Packaging/ Goods Inspection.
Pay expenses for verifying, packaging, marking Pay expenses for inspection of goods before
of goods. departure.
Other Obligations
Help the buyer obtain all documents for delivery Help the seller, at his request and his own risk
of the goods. and cost, obtain documents required for delivery
of the goods.

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AT A GLANCE Interpretation of the INCO Terms
Note: to avoid any confusion, an INCO Term must be accompanied by a “named place” e.g. FOB “Montreal” ; EXW “Birmingham”

EXW FCA FAS FOB CFR CIF CPT CIP DAF DES DEQ DDU DDP

Free Free Cost Carriage Delivered Ex
Cost & Carriage Delivered At Delivered Ex Delivered Delivered
SERVICES Ex Works Free Carrier Alongside Onboard Insurance & Insurance Quai Duty
Freight Paid To Frontier Ship Duty Unpaid Duty Paid
Ship Vessel Freight Paid To Paid
Warehouse
Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Storage
Warehouse
Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Labour

Export Packing Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Loading
Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Charges

Inland Freight Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Terminal
Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Charges
Forwarder's
Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Fees
Loading On
Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller
Vessel
Ocean/Air
Buyer Buyer Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller
Freight
Charges Upon
Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller Sellerv Seller Seller Seller Seller
Arrival
Duty, Taxes &
Customs Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Buyer Seller
Clearance
Delivery To
Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Seller Seller
Destination

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