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Reference

Incoterms Responsibility Chart

Who pays for freight, insurance, and customs by Incoterm.

TaskEXWFCAFOBCFRCIFDAPDDP
Export packing & loadingBSSSSSS
Export customsBSSSSSS
Main carriageBBBSSSS
InsuranceBBBBSBS
Import customsBBBBBBS
Delivery to buyerBBBBBSS

S = Seller · B = Buyer (simplified overview)

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