Disclaimer

Incoterms® is a registered trademark of the International Chamber of Commerce (ICC). ERP Reference is an independent site and is not affiliated with, sponsored by or endorsed by ICC.

Our explanations are written in our own words and simplified. They do not replace the official rules, which are available from ICC, or advice from a lawyer, customs broker, freight forwarder or tax adviser.

Customs, tax and VAT treatment depends on national law and on the facts of each shipment. Always check with the relevant authority or an adviser before relying on anything here.