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  Incoterms
    
Description Transfer of costs Transfer of risks
 EXW  
EX WORKS
(named place)
   at destination   at destination
 FCA   FREE CARRIER
(named place)		   place of delivery   place of delivery
 DAF   DELIVERED AT FRONTIER
(named place)		   at destination   at destination
 CPT   CARRIAGE PAID TO
(named place)		   at destination   place of delivery
 CIP   CARRIAGE AND INSURANCE PAID TO   Delivery place at destination
(incl. insurance )		   Delivery to the first carrier   
 DDU   DELIVERED DUTY UNPAID
(named place)		   at destination   at destination
 DDP   DELIVERED DUTY PAID
(named place)		   at destination   at destination
             
 FAS   FREE ALONGSIDE SHIP
(named port of shipment)		   place of delivery   place of delivery
 FOB   FREE ON BOARD
(named port of shipment)		   ship's rail   ship's rail
 CFR   COST AND FREIGHT
(named port of destination)		   ship's rail   port of destination
 CIF   COST, INSURANCE AND FREIGHT
(named port of destination)		   ship's rail   port of destination
 DES   DELIVERED EX SHIP
(named port of destination)		   ship at port of destination   ship at port of destination
 DEQ   DELIVERED EX QUAY
(named port of destination)		   quay at port of destination   quay at port of destination

 
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