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How to read an Incoterm

Three letters and a place name. The place name is the half most people get wrong.

L01 / 027 min readL1 · Foundation

An Incoterm is three letters plus a named place, and both halves are load-bearing. "CIF" tells you nothing. "CIF Rotterdam" is a term you can quote against.

01The two questions every Incoterm answers

  1. Where does risk pass from seller to buyer?
  2. Who pays for what, and up to which point?

These are separate questions, and in the C-terms they have different answers — which is the single most misunderstood thing in international trade.

02The eleven rules, grouped

Group E — departure

  • EXW (Ex Works) — buyer collects from the seller's door. Seller does almost nothing. Awkward in practice because the buyer cannot easily clear export customs in the seller's country.

Group F — main carriage unpaid by seller

  • FCA (Free Carrier) — seller delivers to a carrier named by the buyer, cleared for export. The modern, flexible replacement for EXW and, for containers, for FOB.
  • FAS (Free Alongside Ship) — alongside the vessel. Used for bulk and project cargo.
  • FOB (Free On Board) — on board the vessel at the named port. Sea and inland waterway only.

Group C — main carriage paid by seller

  • CFR (Cost and Freight) — seller pays freight to destination port; risk passes at origin.
  • CIF (Cost, Insurance and Freight) — CFR plus minimum insurance. Sea only.
  • CPT (Carriage Paid To) — CFR for any mode.
  • CIP (Carriage and Insurance Paid To) — CPT plus insurance, at all-risks level under Incoterms 2020. Any mode.

Group D — arrival

  • DAP (Delivered At Place) — seller delivers, ready for unloading, at destination. Buyer clears import.
  • DPU (Delivered at Place Unloaded) — as DAP but the seller unloads. The only term where the seller unloads.
  • DDP (Delivered Duty Paid) — seller delivers cleared, duties and taxes paid. Maximum seller obligation.

03The C-term trap

Under CIF and CFR, the seller pays freight to the destination port but risk passes at the origin port. If the vessel sinks mid-ocean, that is the buyer's loss, even though the seller booked and paid for the voyage.

This is not a drafting error; it is deliberate. C-terms are shipment contracts, not arrival contracts. Sellers should never assume a C-term means "delivered".

04What changed in 2020

  • DAT became DPU, and the place is no longer restricted to a terminal.
  • CIP insurance was raised to Institute Cargo Clauses (A) — all-risks. CIF stayed at Clauses (C), the minimum, because commodity trades rely on it.
  • FCA got an onboard bill of lading option, so sellers using FCA can still satisfy a letter of credit that demands an onboard B/L.
  • Security requirements and cost allocation were laid out more explicitly per rule.
Key terms
Risk transfer
The point at which loss or damage becomes the buyer's problem. Not necessarily the same point as cost transfer.
Named place
The location that completes the Incoterm. 'FOB' alone is meaningless; 'FOB Laem Chabang' is a term.
Cost transfer
The point from which the buyer pays onward charges.