Incoterms - Quick Reference Guide

Incoterms are the internation rules for the interpretation of trade terms used in international trade, formulated by the International Chamber of Commerce.

Exporter's Country

Border of country of export
 

Importer's Country

Border of country of export
Costs Included EXW FCA FAS FOB CFR CIF CPT CIP DAF DES DEQ DDU DDP
Packing costs                          
Commercial documents                          
Inland delivery to first carrier                          
Onland delivery to vessel/aircraft                          
Wharfage                          
Export customs                          
Transport documentation*                          
Carriage and freight                          
Insurance                          
Delivery at destination                          
Import customs                          
  Costs recommended for sea freight only
* The cost of obtaining an airway bill or bill og lading should still be included in the FOB value, as they are an essential element of getting the goods on board.

Reference material can be purchased from the International Chamber of Commerce.

Please note: this fact sheet is a general guide only.

For more information on any Customs matter, contact the Customs Information and Support Centre on 1300 363 263 or email .