| Description | Transfer of costs | Transfer of risks |
 |
| EXW | EX WORKS
(…named place) | at destination | at destination |
 |
| FCA | FREE CARRIER
(…named place) | place of delivery | place of delivery |
 |
| DAF | DELIVERED AT FRONTIER
(…named place) | at destination | at destination |
 |
| CPT | CARRIAGE PAID TO
(…named place) | at destination | place of delivery |
 |
| CIP | CARRIAGE AND INSURANCE PAID TO | Delivery place at destination
(incl. insurance ) | Delivery to the first carrier |
 |
| DDU | DELIVERED DUTY UNPAID
(…named place) | at destination | at destination |
 |
| DDP | DELIVERED DUTY PAID
(…named place) | at destination | at destination |
 |
| FAS | FREE ALONGSIDE SHIP
(…named port of shipment) | place of delivery | place of delivery |
 |
| FOB | FREE ON BOARD
(…named port of shipment) | ship’s rail | ship’s rail |
 |
| CFR | COST AND FREIGHT
(…named port of destination) | ship’s rail | port of destination |
 |
| CIF | COST, INSURANCE AND FREIGHT
(…named port of destination) | ship’s rail | port of destination |
 |
| DES | DELIVERED EX SHIP
(…named port of destination) | ship at port of destination | ship at port of destination |
 |
| DEQ | DELIVERED EX QUAY
(…named port of destination) | quay at port of destination | quay at port of destination |