Customs & Compliance

Incoterms 2020 Explained: FOB, CIF, EXW, DDP and the Full List

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Frequently Asked Questions

What is the difference between FOB and CIF?+

Under FOB (Free On Board) the seller delivers the goods on board the vessel and clears them for export, after which the buyer pays ocean freight and insurance. Under CIF (Cost, Insurance and Freight) the seller pays the ocean freight and buys insurance to the destination port. In both, risk passes to the buyer once the goods are loaded on board at origin, so under CIF the buyer carries the mid-ocean risk while the seller holds the policy.

What does EXW mean in shipping?+

EXW (Ex Works) means the seller only makes the goods available at their own premises. The buyer takes on everything from there: collection, export clearance, all transport, insurance, and import clearance, with risk passing the moment the goods are placed at the buyer's disposal. It gives the buyer the most responsibility, and many buyers prefer FCA instead so the seller handles export formalities.

How many Incoterms are there in 2020 and what changed?+

There are 11 Incoterms 2020 rules: seven for any mode of transport (EXW, FCA, CPT, CIP, DAP, DPU, DDP) and four for sea and inland waterway only (FAS, FOB, CFR, CIF). Key changes from 2010 include renaming DAT to DPU, raising CIP's required insurance to all-risk cover while CIF keeps minimum cover, and allowing an on-board bill of lading under FCA.

Is DDP shipping a good idea?+

DDP (Delivered Duty Paid) is convenient for buyers because the seller delivers to the door with duties and import clearance paid, giving a single landed price. But it is risky for sellers, who must act as importer of record in a foreign country, may be unable to reclaim import VAT, and absorb any customs delays. DAP or DPU is often better, leaving import clearance with the party established in the destination country.

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