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!=% dfna:t'sf] 3f]if0ff ;DaGwL Joa:yf

eG;f/ P]g, @)^$ sf] bkmf @ kl/efiff M -3_ "3f]if0ff"


eGgfn] lgsf;Lstf{ jf k}7f/Lstf{n] lgsf;L jf k}7f/L
ug{ dfna:t'sf] ljj/0f k|1fkgkqdf pNn]v ug]{ jf
ljB'tLo dfWodaf6 tf]lsPadf]lhd ;Dk|]if0f ug]{ sfo{
;Demg' kb{5 .
k|1fkgkqsf] 9f+rf – eG;f/ lgodfjnLsf] cg';"rL #
eG;f/ P]g, @)^$ sf] bkmf !*
lgsf;L jf k}7f/Lstf{n] cfk'mn] hf+rkf; ug{ nfu]sf]
dfna:t'sf] ljj/0f k|1fkgkqdf pNn]v u/L Dofg'cn
jf ljB'tLo dfWodaf6 k]z ug]{ sfo{ g} dfna:t'sf]
3f]if0ff xf] .
 lgsf;L ug]{ jf k}7f/L ug]{ ;a} dfna:t'sf]
k|1fkg kq e/L k]z ug'{kg]{
 ofq'sf] ;fydf /x]sf ;fdfgx?sf] xsdf eg]
g]kfn ;/sf/n] /fhkqdf ;"rgf k|sflzt u/L
eG;f/ dx;'n gnfUg] egL tf]s]sf dfna:t'df
k|1fkgkq eg{ cfjZos gx'g]
 ljj/0f e/]/ k]z ug]{ M dfnwgL, Ph]06 jf
Ph]06sf k|ltlglw
 cflzs'8f k|0ffnLaf6 3f]if0ff ubf{ Mandatory,
Optional & Prohibited

 Psk6s k|lji6 eO{ ;s]kl5 k|lji6Lstf{n]


;+zf]wg ug{, x6fpg g;Sg] ePsf]n] ;fjwfgL
k"j{s ljj/0f eg'{ kg]{

 ljB'tLo k|0ffnLaf6 3f]if0ff ul/;s]kl5 /4 ug{sf]


nflu sfof{no k|d'vn] sf/0f hgfO{ lg0f{o u/]/
dfq /4 ug{ ;Sg], ;f] sf] ljj/0f k|0ffnLdf
/lx/xg]

 /fh:jdf km/s kg{ ;Sg] ljj/0fx? h:t}


-;fdfgsf] d"No, eG;f/ ;+s]t gDa/, ;fdfgsf]
kl/df0f, eG;f/ k|s[of ;+s]t, ef8f ljdf jfktsf]
/sd, s"n tf}n, v"b tf}n_ h:tf ljj/0f / lkmN8
g+= $& df b]lvg] ltg'{ a'emfpg' kg]{ /fh:j /sd
PsLg u/]/ dfq 3f]if0ff ug'{kg]{

 sltko ljj/0f ebf{ nfk/jfxL u/]df P]g lgod


adf]lhd hl/jfgf ;d]t ltg'{ kg]{

 h'g;'s} ;dodf klg 3f]if0ff ug{ ;lsg] -@$ ;}


306f_
 ljhs, Koflsª lni6 / l;kmfl/; cfjZos kg]{df
To:tf] l;kmfl/z ;d]t cknf]8 ug'{kg]{

 3f]if0ff :ki6 ug'{kg]{, ;f] gu/]df cfly{s cWofb]z,


@)&* adf]lhd eG;f/ sfof{non] sfod u/]sf]
d"Nodf yk @ k|ltzt / dz;'n gnfUg] ePdf
yk ! k|ltzt hl/jfgf nfUg]

 eG;f/ P]g, @)^$ sf] bkmf !#-#_ df adf]lhd


k}7f/Lstf{ :jo+n] dfna:t'sf] d"No k|dfl0ft ug]{
sfuhft ;+nUg u/L sf/f]af/ d"No 3f]if0ff ug'{kg]{
Joa:yf
b08 ;hf+o -eG;f/ P]g, @)^$ sf] bkmf %&_
 kl/df0f sd 3f]if0ff u/]df – sd 3f]lift
dfna:t'sf] d"Nosf] ztk|ltzt hl/jfgf /
dx;'n

 pTklQsf] d'n's km/s k/]df – eG;f/


dx;'nsf] @% k|ltzt /sd hl/jfgf /
dx;'n

 lgsf;L x'g] dfna:t'sf] kl/df0f a9L


3f]if0ff u/]df – a9L 3f]if0ff u/]sf]
dfna:t'sf] d"Nosf] @)) k|ltzt hl/jfgf
 tf]lsPsf ljj/0f -gfd, k|s[lt, ef}lts
ljz]iftf, rfl/lqs u'+0f, gfk, cfsf/,
u'+0f:t/_ dWo] s'g} Ps jf ;a} km/s kf/L
3f]if0ff u/]df – dfna:t' hkmt u/L ljuf]
adf]lhd hl/jfgf

 3f]if0ff g} gu/]df kl/df0f a9L ePdf –


dfna:t' hkmt u/L ljuf] adf]lhd hl/jfgf
jf dfna:t'sf] d"Nosf] @)) k|ltzt
hl/jfgf / dx;'n c;'n u/L hf+rkf; ug{
;Sg]

 Green/Yellow Chanel af6 ePsf]


k}7f/Ldf kl/df0f km/s k/]df – pNn]lvt
hl/jfgfsf] cltl/Qm dfna:t'sf] d"Nosf]
tLg ;o k|ltzt yk hl/jfgf c;'n u/L
dfna:t' 5fl8lbg] jf dfna:t' hkmt u/L
d"Nosf] @)) k|ltzt hl/jfgf x'g]

 pNn]lvt ;hf+o kfPsf] k}7f/Lstf{n] k'gM


lgsf;L k}7f/L ug{ gkfpg] u/L eG;f/
ljefun] /f]Ssf /fVg ;Sg]
eG;f/ :jrfng k|0ffnLdf ePsf d'Vo d'Vo
3f]if0ffsf k|sf/ -lgsf;L k}7f/Lsf] cfwf/df_

!= EX1 – :yfoL lgsf;L


@= EX2 – c:yfoL lgsf;L -dd{t_
#= IM4 – :yfoL k}7f/L
$= IM5 – c:yfoL k}7f/L -d]nf, dd{t_
%= IM7 – Bulk Import -k6s] k}7f/L_
^= IM8 – Transit

&= IM9 – ljljw -5'6 c;'n, cGo_


*= PEI4 – Baggage Rule
(= TIV – ;jf/L ;fwg c:yfoL k}7f/L
!=^ cGt/f{li6«o Jofkf/df k|of]u x'g] zJbfjnL
(Incoterms) ;DaGwL hfgsf/L
 Incoterm = International Commercial Terms
 cGt/f{li6«o Jofkf/df q]mtf / laq]mtfaLr ljleGg
r/0fdf jxg ug'{kg]{ pQ/bfloTj -Kofs]lhª, 9'jfgL,
jLdf, ef8f, lSoo/]G;, af6f]sf vr{_ s'g kIfn]
Joxf]g]{ eGg] :ki6tfsf nflu k|of]u ul/g] zJb
 Ps b]zsf] sfg'g / k|0ffnL jLr tfbDotf gePsf]
ca:yfdf International Commerce Law sf]
cfwf/df /xL o;sf] k|sfzg / ;+zf]wg
International Chamber of Commerce (ICC) n]
ub{5 .
 a:t' k|flKt ug]{ zt{x?
 s'g kIfn] s'g s'g vr{ Joxf]g]{ / bfloTj s] /xg] <
 o;sf] z'?jft ;g\ !(#^
 k|To]s !)÷!) jif{df cfjZostf cg';f/ ;+zf]wg
x'g]
 xfn;Dd & k6s ;+zf]wg ePsf], kl5Nnf] ;+zf]wg
hgj/L !, @)@) df
 kl5Nnf] ;+zf]wgdf !! j6f Incoterms sfod
ePsf]
 nfut, hf]lvd / oftfoftsf] k|sf/sf] cfwf/df
Incoterms tof/ ul/g]

Incoterms

Any MoT Sea Transport

EXW FAS
FCA FOB
CPT CFR
CIF
CIP
DAP
DPU
DDP

Payment of Transfer of
Acronyms Incoterm Mode of main risks in
transport transport transport
EXW Ex Works Any mode Buyer Origin
FCA Free Carrier Any mode Buyer Origin
CPT Carriage Paid To Any mode Seller Origin
CIP Carriage and Insurance Any mode Seller Origin
Paid To
DAP Delivered at Place Any mode Seller Destination
DPU Delivered at Place Any mode Seller Destination
Unloaded
DDP Delivered Duty Paid Any mode Seller Destination
FAS Free Alongside Ship Sea Buyer Origin
FOB Free On Board Sea Buyer Origin
CFR Cost and Freight Sea Seller Origin
CIF Cost, Insurance and Sea Seller Origin
Freight
Acro Incoterm Condition
nyms
EXW Ex-Works laqmtfn] cfk\mgf] uf]bfd kl/;/df dfna:t'
pknJw u/fpg]
FCA Free Carrier laqmtfn] q]mtfsf] 9'jfgL ;fwg;Dd
dfna:t' pknJw u/fpg]
CPT Carriage to tf]lsPsf] :yfg;Dd ef8f laq]mtfn] Joxf]g]{
Paid
CIP Carriage & tf]lsPsf] :yfg;Dd ef8f / jLdfsf]
Insurance Paid lhDd]jf/L laq]mtfdf /xg]
To
DAP Delivered at tf]lsPsf] :yfg;Dd cgnf]l8ª jfx]s cGo
Place nfut / hf]lvd laq]mtfdf /xg]
DPU Delivered at tf]lsPsf] :yfg jf jGb/ufx -6ld{gn_ ;Dd
Place dfna:t' cfk"lt{sf nflu ;a} hf]lvd /
Unloaded nfut laq]mtfn] Joxf]g]{
DDP Delivered Duty eG;f/ hf+rkf; ug]{ / q]mtfsf]
Paid uf]bfd;Ddsf] lhDd]jf/L laqm]tfn] Joxf]g]{
FAS Free Alongside kfgLhxfhsf] glhs;Dd laq]mtfn] af+sL
Ship q]mtfn] Joxf]g]{ -nfut / hf]lvd_
FOB Free on Board kfgLhxfh;Dd laq]mtfn] af+sL q]mtfn]
Joxf]g]{ -nfut / hf]lvd_
CFR Cost and kfgLhxfh;Dd n}hfbf ef8f laq]mtfn] jLdf
Freight q]mtfn] Joxf]g]{
CIF Cost, Insurance tf]lsPsf] jGb/ufx -kf]6{;Dd_ sf] ef8f
& Freight jLdf laq]mtfn] Joxf]g]{

Incoterms 2020 summary


Any Mode of Transport
 EXW - Ex Works - Seller is only responsible for having the goods
packed made available at the seller's premises. The buyer bears
the full risk and costs from there to the destination - including the
loading of the cargo.
 FCA - Free Carrier - Seller is only responsible for delivery to the
named place. The seller is responsible for the loading. Risk and
cost are transferred to the buyer as soon as delivered at named
place. Unloading is the buyer's responsibility.
 CPT - Carriage Paid To - Seller arranges the transportation and
costs to the named destination. Risk is transferred to the buyer
once delivered at the first carrier.
 CIP - Carriage and Insurance Paid to - Seller arranges the
transportation, costs, and insurance on behalf of the buyer to the
named place at the destination. Risk is transferred to the buyer
once delivered at the first carrier. The seller must obtain extensive
insurance cover complying with insurance Cargo Clauses (A) or a
similar clause in the buyer's name.
 DAP - Delivered at Place - Seller delivers the goods to the agreed
place at the destination. Seller assumes all costs and risks until the
goods are ready for unloading at the named place of destination.
 DPU - Delivered at Place Unloaded - Seller assumes all costs and
risks until the goods are unloaded at the agreed named place of
destination. The buyer is responsible for import customs formalities.
 DDP - Delivery Duty Paid - Seller delivers goods to the agreed
place destination. Seller assumes all costs - including import
formalities and risks until the goods are ready for unloading at
named place of destination.

Sea and Inland Waterway Transport

 FAS - Free Alongside Ship - Seller is responsible for delivering


goods at the port alongside the vessel. From this point, onwards
risk and cost transfers to the buyer.
 FOB - Free On Board - Seller is responsible for goods loaded on
board the vessel. Risk and cost are transferred as soon as the
goods have been loaded onboard the vessel.
 CFR - Cost and Freight - Seller covers freight costs to the named
port of destination or place. Risk is transferred as soon as the goods
have been loaded onboard the vessel.
 CIF - Cost, Insurance, and Freight - Seller covers insurance and
freight costs to the named port of destination or place. Risk is
transferred as soon as the goods have been loaded onboard the
vessel. Seller is required to obtain the minimum insurance cover
complying with Institute Cargo Clauses (C) in the buyer's name.

Payment for the main transport (seller or buyer)

The second criterion of classification is the payment of main


transport which is the international transport between the
country of origin and the country of destination. The
Incoterms distinguish between those terms in which the
main transport payment is made by the buyer (importer) and
those where it is made by the seller (exporter).
Incoterms in which the main transport is paid by the
buyer: EXW, FCA, FAS and FOB.
Incoterms in which the main transport is paid by the
seller (exporter): CPT, CFR, CIP, CIF, DAP, DPU
and DDP.
Transfer of risks in transporting the goods (at origin or
destination)

Finally, we should distinguish between those Incoterms in


which the obligation to deliver the goods by the seller and,
therefore, the transfer of risks in transport occurs in the country
of origin, while in other Incoterms the obligation of delivery
occurs in the country of destination.
Incoterms with transfer of risks in the country of
origin: EXW, FCA, FAS, FOB, CPT, CFR, CIP and
CIP.
Incoterms with transfer of risks in the country of
destination: DAP, DPU and DDP.
In the case of Incoterms in “C” (CPT, CFR, CIP and CIF)
should be noted that, although the seller will be paying
international transport to the country of destina tion, the risks
of transport are transferred in the country of origin when the
goods are loaded onto the means of transport. Hence in the
Incoterms CIF and CIP, which incorporate a compulsory
insurance transport, it is the seller who takes out and pays the
insurance. Although, the beneficiary of insurance is the buyer
who bears the risks of transport.
!=& a08]8 j]o/ xfp; ;DaGwL Joa:yf
 Tff]lsPsf dfkb08 k'/f u/]sf lgsf;Ld"ns pBf]ux? / :jLs[lt
k|fKt s/ d'Qm k;nn] tf]lsPsf dfna:t' k}7f/L ubf{ gub
dx;'n glt/L a}+s hdfgtdf ;fdfg k}7f/L ug{ kfpg] ;'ljwf
 pBf]usf nflu cfjZos sRrf kbfy{, ;xfos sRrf kbfy{ /
Koflsª Dof6]l/on -g]kfndf pTkfbg gx'g] dfq_

eG;f/ lgodfjnL, @)^$ sf] lgod (


 ljb]zdf tof/L kf]zfs lgsf;L ug]{ pBf]u
 cfk\mgf] pTkfbg t]>f] d'n's -ef/t jfx]s_ df lgof{t ug]{ pBf]u
 cfk\mgf] pTkfbgsf] Go"gtd @) k|ltzt jf Ps s/f]8 eGbf
a9L d"Nosf ;fdfg ef/tdf lgsf;L ug]{ pBf]u -;+rfngdf
cfPsf] ! jif{ gk'u]sf pBf]ux?n] sj'lnotgfdf k]z ug'{kg]{_
 g]kfn ;/sf/af6 :jLs[lt k|fKt u/]sf s/d'Qm k;nx?sf] nflu
tf]lsPsf] dfna:t' k}7f/L ug]{ JolQm

 Ohfhtkq lbg] jf gljs/0f ug]{ lgsfo eG;f/ ljefu


 Ohfhtkqsf] cjlw ! cfly{s jif{
 Ohfhtkq z'Ns ?= ^)))
 gljs/0f z'Ns ?= #)))

 k}7f/Lsf ;a} k|s[of cGo k}7f/L ;/x x'g] gubsf] ;§f a}+s
Uof/]06L dfq
 nfUg] eG;f/ dx;'ndf !% k|ltzt yk u/L ;f] a/fa/sf]
Uof/]06L lbg'kg]{ -lgdo !)-@_

 a}+s Uof/]06Lsf] Dofb ^ dlxgfb]lv ! jif{;Ddsf] x'g'kg]{ . ^


dlxgf ePsf]df a9Ldf ^ dlxgf yk ug{ ;lsg] -lgdo !)-#_

 Koflsª Dof6]l/onsf] xsdf pBf]u ljefun] g]kfndf pTkfbg


gx'g] egL l;kmfl/z u/]df dfq ;'ljwf kfpg]

 ;'ljwfdf k}7f/L u/]kl5 tof/L a:t' agfO{ !! dlxgfleq


lgsf;L ug'{kg]{ jf :jb]zdf g} kl/jTo{ ljb]zL d'b|fdf laqmL
ul/;Sg' kg]{ -lgod !@_
 dgfl;j sf/0f ;lxt lgj]bg lbPdf eG;f/ k|d'vn] yk ^
dlxgf Dofb yk ug{ ;Sg] -lgod !#_
a}+s hdfgt km's'jf -lgod !$_
 !! + ^ dlxgfleq lgj]bg lbg'kg]{

/ cGTodf,
cfjZos sfuhft -lgod !$_
 dfna:t' k}7f/L u/]sf] sfuhft
 tof/L a:t' lgsf;L u/]sf] k|df0f
 ljb]zL d'b|f cfh{g u/]sf] k|df0f -a}+saf6_
 sRrf kbfy{ vkt cg'kft -;DalGwt lgsfoaf6_
 ;Dk"0f{ zt{ / k|s[of k'/f u/]sf b]lvPdf ;DalGwt eG;f/
sfof{non] ! dlxgfleq hdfgt k'ms'jf ug'{kg]{5 -lgod !%_

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