Who is responsible for unloading at destination under CIP?

One source says the seller pays for unloading at the destination when its contract of carriage includes it; otherwise it falls to the buyer. Check what the freight contract covers.

CIP (Carriage and Insurance Paid To) Incoterms® 2020 rule

As CPT, but the seller must also buy cargo insurance for the buyer; risk still passes when goods reach the first carrier.

In our own words, checked against public explanatory sources. The official rule text is published by ICC.

Transport mode: Any mode of transport
Risk passes: When handed to the first carrier
Seller must insure?: Yes

Who pays, at a glance

Seller pays or arranges:: packaging, loading at origin, export clearance, pre-carriage, main carriage, insurance.
Buyer pays or arranges:: import clearance, import duties, on-carriage.
Depends on the delivery place or arrangement:: unloading at destination — see the notes in the cost table.

Where risk passes

Risk passes when the seller hands the goods to the carrier it has contracted; with several carriers, normally on handover to the first one unless another point is agreed.

Cost and risk diagram

Rows follow the goods from the seller (top) to the buyer (bottom); the dashed line marks where risk passes. Generated from the table below. Positions are schematic — the named place in your contract decides the exact point.

Who pays for what

Cost item	Paid / arranged by	Notes
Packaging	Seller
Loading at origin	Seller
Export clearance	Seller
Pre-carriage	Seller
Main carriage	Seller
Insurance	Seller	The seller buys cover from the place of delivery to the named destination; the buyer must be able to claim directly from the insurer.
Unloading at destination	Depends	One source says the seller pays for unloading at the destination when its contract of carriage includes it; otherwise it falls to the buyer. Check what the freight contract covers.
Import clearance	Buyer
Import duties	Buyer
On-carriage	Buyer	The seller's carriage ends at the named destination; transport beyond it is the buyer's.

Insurance

The seller must arrange cargo insurance under this rule. Broad 'all risks' cover in line with the Institute Cargo Clauses (A), unless the parties agree a lower level.

Common mistakes

Assuming the seller carries the transit risk because it pays carriage and insurance; risk passes on handover to the carrier.
Assuming all-risks cover is complete; war, strikes and riots need additional cover.
Not defining the place of delivery when several carriers are involved.

In your ERP and on invoices

Practical consequences of the cost split above for order data, cost bookings and invoice layout. Generic — not specific to any ERP product.

Store the rule code, the edition (for example 2020) and the named place as separate fields on orders, and print all three on the invoice.
Main-carriage freight is a seller cost: expect it on the sales side (as a freight line or built into the price), not as a separate line on the buyer's purchase order.
Cargo insurance is paid by the seller: if you track insurance as a separate cost, book it against the sale.
Import duties are a buyer cost: the buyer's landed-cost calculation should add duties and clearance fees on top of the purchase price.

When to look at another rule

Derived from the cost tables: rules for the same kind of route that differ from CIP in one of export clearance, main carriage, import clearance or insurance.

If the seller should not have to insure: CPT, DAP, DPU.

Compare CIP with

Questions about CIP

Where does risk pass from seller to buyer under CIP?: Risk passes when the seller hands the goods to the carrier it has contracted; with several carriers, normally on handover to the first one unless another point is agreed.
Which transport modes can CIP be used for?: Any mode of transport.
Who pays for insurance under CIP?: Under CIP the seller must arrange cargo insurance. Broad 'all risks' cover in line with the Institute Cargo Clauses (A), unless the parties agree a lower level.
Who is responsible for export clearance under CIP?: The seller.
Who is responsible for main carriage under CIP?: The seller.
Who is responsible for import clearance under CIP?: The buyer.
Who is responsible for import duties under CIP?: The buyer.
Who is responsible for unloading at destination under CIP?: One source says the seller pays for unloading at the destination when its contract of carriage includes it; otherwise it falls to the buyer. Check what the freight contract covers.

Sources

Checked on 11 October 2026.

Export Development Canada — edc.ca
Netherlands Chamber of Commerce (KVK) — kvk.nl
International Chamber of Commerce — iccwbo.org
US International Trade Administration — trade.gov
Maersk (chart by Pilot Freight Services) — delivers.maersk.comsecondary