Incoterms 2000, incoterms, accepted commercial terms Polska
INCOTERMS 2000 Polska
and other responsibilities and clarify when ownership of merchandise takes place.
They are used in conjunction with a sales agreement or other method of transacting sale.
(... named place) "Ex works" means seller's only responsibility is
to make goods available at seller's premises, i.e., works or
factory. seller is not responsible for loading goods on vehicle
provided by buyer unless otherwise agreed. buyer bears full costs
and risk involved in bringing goods from there to desired destination.
Ex works represents minimum obligation of seller.
INSURANCE AND FREIGHT (... named port of destination) "CIF" is CFR.
with additional requirement that seller procure transport insurance
against risk of loss or damage to goods. seller must contract with the
insurer and pay insurance premium. Insurance is generally more important in
international shipping than domestic shipping, because U.S. laws generally hold
a common carrier to be liable for lost or damaged goods.
AT FRONTIER (... named place) "Delivered at frontier" means that the
seller's obligations are fulfilled when goods have arrived at frontier
but before customs border of country named in sales contract. The
term is primarily used when goods are carried by rail or truck. seller bears
the full cost and risk in delivering goods up to this point, but buyer
must arrange and pay for goods to clear customs.
DEQ DELIVERED EX QUAY (... named port of destination) Means seller has agreed to make the goods available to buyer on quay or wharf at place named in the sales contract. seller bears full cost and risks in delivering goods to that point including unloading.
DDU DELIVERED DUTY UNPAID (... named place of destination) Under these terms, seller fulfills his obligation to deliver when goods have been available to the buyer uncleared for import at point or place of named destination. The seller bears all costs and risks involved in bringing goods to point or place of named destination. There is no obligation for import clearance.
DDP DELIVERED DUTY PAID (... named place of destination) represents seller's maximum obligation. term "DDP." is generally followed by words indicating the buyer's premises. It notes that seller bears all risks and all costs until goods are delivered. This term can be used irrespective of mode of transport. If parties wish to make clear that seller is not responsible for certain costs, additional word should be added (for example, "delivered duty paid exclusive of VAT and/or taxes").
|Ex Works||Free Carrier||Free Alongside Ship||Free Onboard Vessel||Cost & Freight||Cost Insurance & Freight||Carriage Paid To||Carriage Insurance Paid To||Delivered At Frontier||Delivered Ex Ship||Delivered Ex Quay Duty Unpaid||Delivered Duty Unpaid||Delivered Duty Paid|
|Loading On Vessel||Buyer||Buyer||Buyer||Seller||Seller||Seller||Seller||Seller||Seller||Seller||Seller||Seller||Seller|
|Charges On Arrival At Destination||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Seller||Seller||Buyer||Buyer||Seller||Seller||Seller|
|Duty, Taxes & Customs Clearance||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Seller|
|Delivery To Destination||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Buyer||Seller||Seller|
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