Section 04 · Incoterms® rules
Who pays for what, under every Incoterms® 2020 rule
One matrix for all 11 rules: each row is a rule, each column a step from the seller's premises to the buyer's, and each cell says which side pays for or arranges it. Open a rule for its risk diagram and notes, or answer five questions in the rule chooser.
- Edition
- Incoterms® 2020
- Rules
- 117 any mode · 4 sea and inland waterway
- Cost items
- 10seller's premises to buyer's
- Verified
- 11 / 11rules, two or more public sources
- Checked
- earliest rule check
Cost matrix
- S Seller
- B Buyer
- ± Depends (see the rule page)
| Rule | Packaging | Loading at origin | Export clearance | Pre-carriage | Main carriage | Insurance | Unloading at destination | Import clearance | Import duties | On-carriage |
|---|---|---|---|---|---|---|---|---|---|---|
| EXWEx WorksAny mode of transport | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| FCAFree CarrierAny mode of transport | Seller | Depends | Seller | Depends | Buyer | Depends | Buyer | Buyer | Buyer | Buyer |
| CPTCarriage Paid ToAny mode of transport | Seller | Seller | Seller | Seller | Seller | Depends | Depends | Buyer | Buyer | Buyer |
| CIPCarriage and Insurance Paid ToAny mode of transport | Seller | Seller | Seller | Seller | Seller | Seller | Depends | Buyer | Buyer | Buyer |
| DAPDelivered at PlaceAny mode of transport | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller |
| DPUDelivered at Place UnloadedAny mode of transport | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Seller |
| DDPDelivered Duty PaidAny mode of transport | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Seller | Seller | Seller |
| FASFree Alongside ShipSea and inland waterway only | Seller | Seller | Seller | Seller | Buyer | Depends | Buyer | Buyer | Buyer | Buyer |
| FOBFree On BoardSea and inland waterway only | Seller | Seller | Seller | Seller | Buyer | Depends | Buyer | Buyer | Buyer | Buyer |
| CFRCost and FreightSea and inland waterway only | Seller | Seller | Seller | Seller | Seller | Depends | Depends | Buyer | Buyer | Buyer |
| CIFCost, Insurance and FreightSea and inland waterway only | Seller | Seller | Seller | Seller | Seller | Seller | Depends | Buyer | Buyer | Buyer |
Each row is a rule, each column a step from the seller's premises to the buyer's. “Depends” means the contract or the carriage arrangement decides — the rule page explains. “In research” marks rules we have not finished checking.
Browse this section
All 11 rules
One page per rule: risk diagram, cost table, insurance and common mistakes.
Compare two rules
Which costs move, where risk passes and who insures — item by item.
Guides
- How to choose a rule — start from what each side can actually do.
- Recording the rule in your ERP and on invoices.
How this site is checked
Every fact is checked against at least two public sources — customs authorities, trade agencies, chambers of commerce — and anything unchecked is shown as such.