Incoterms Responsibility Matrix

A detailed breakdown of seller and buyer responsibilities, risk transfer, and cost allocation for all 11 rules.

EXW – Ex Works

Any Transport Mode

Seller's Responsibility: Makes the goods available at their own premises/named place; loading, transport, and export formalities are not the seller's obligation.
Buyer's Responsibility: Handles all transport (including loading), export and import customs formalities, insurance, and costs.
Risk Transfer Point: The moment the goods are placed at the buyer's disposal at the seller's premises (before loading).

PackagingSeller

Export ClearanceBuyer

Origin Inland TransportBuyer

Main Carriage (Freight)Buyer

Insurance—

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

FCA – Free Carrier

Any Transport Mode

Seller's Responsibility: Export-clears the goods and delivers them to the carrier nominated by the buyer at the named place.
Buyer's Responsibility: Arranges the carrier; responsible for all transport, import clearance, and costs after delivery.
Risk Transfer Point: When the goods are delivered to the buyer's nominated carrier at the named place.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Buyer

Insurance—

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

CPT – Carriage Paid To

Any Transport Mode

Seller's Responsibility: Export-clears the goods and pays freight to the named destination.
Buyer's Responsibility: Handles insurance (optional), import clearance, and costs beyond the destination point.
Risk Transfer Point: When the goods are handed to the first carrier — before arrival, even though the seller pays freight.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

Insurance—

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

CIP – Carriage and Insurance Paid To

Any Transport Mode

Seller's Responsibility: Like CPT, plus the seller must also arrange broad (ICC A-level) cargo insurance.
Buyer's Responsibility: Handles import clearance and costs beyond the destination point.
Risk Transfer Point: When the goods are handed to the first carrier.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

InsuranceSeller

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

DAP – Delivered At Place

Any Transport Mode

Seller's Responsibility: Delivers the goods, ready for unloading, at the named destination; bears all costs and risk except import clearance and duties.
Buyer's Responsibility: Handles import clearance, duties/taxes, and unloading at destination.
Risk Transfer Point: When the goods are placed at the buyer's disposal, ready for unloading, at the named destination.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

Insurance—

Import ClearanceBuyer

Destination Inland TransportSeller

Duties & TaxesBuyer

DPU – Delivered at Place Unloaded

Any Transport Mode

Seller's Responsibility: The only Incoterms rule where the seller must unload the goods at the named place before handing them over.
Buyer's Responsibility: Handles import clearance, duties/taxes, and everything after unloading.
Risk Transfer Point: When the goods, once unloaded, are placed at the buyer's disposal at the named place.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

Insurance—

Import ClearanceBuyer

Destination Inland TransportSeller

Duties & TaxesBuyer

DDP – Delivered Duty Paid

Any Transport Mode

Seller's Responsibility: Maximum seller obligation: delivers the goods at destination, bearing all costs and risk including import clearance and duties.
Buyer's Responsibility: Usually limited to unloading only (unless otherwise agreed).
Risk Transfer Point: When the goods are placed at the buyer's disposal, ready for unloading, at the named destination.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

Insurance—

Import ClearanceSeller

Destination Inland TransportSeller

Duties & TaxesSeller

FAS – Free Alongside Ship

Sea/Inland Waterway Only

Seller's Responsibility: Export-clears the goods and delivers them alongside the vessel (quay/barge) at the named port of shipment.
Buyer's Responsibility: Responsible for loading onto the vessel and everything afterward: transport, insurance, and import formalities.
Risk Transfer Point: When the goods are placed alongside the vessel at the port of shipment.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Buyer

Insurance—

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

FOB – Free On Board

Sea/Inland Waterway Only

Seller's Responsibility: Export-clears the goods and delivers them on board the vessel at the named port of shipment.
Buyer's Responsibility: Arranges and pays for ocean freight, insurance, and all transport/import formalities after loading.
Risk Transfer Point: When the goods are placed on board the vessel at the port of shipment.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Buyer

Insurance—

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

CFR – Cost and Freight

Sea/Inland Waterway Only

Seller's Responsibility: Export-clears and loads the goods on board, and pays freight to the named port of destination — but does not insure the cargo.
Buyer's Responsibility: Handles insurance (optional), transport after the destination port, and import formalities.
Risk Transfer Point: When the goods are placed on board the vessel at the port of shipment — even though freight is paid to destination.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

Insurance—

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer

CIF – Cost, Insurance and Freight

Sea/Inland Waterway Only

Seller's Responsibility: Like CFR, plus the seller must also arrange minimum-cover (ICC C-level) marine cargo insurance.
Buyer's Responsibility: Handles transport after the destination port and import formalities.
Risk Transfer Point: When the goods are placed on board the vessel at the port of shipment.

PackagingSeller

Export ClearanceSeller

Origin Inland TransportSeller

Main Carriage (Freight)Seller

InsuranceSeller

Import ClearanceBuyer

Destination Inland TransportBuyer

Duties & TaxesBuyer