Exporters Country
Border of country of export
Importers 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                          
Inland 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 of lading should still be included in the FOB value,
as they are an essential elements of getting the goods on board
Reference material can be purchased from the International Chamber of Commerce's website, www.iccbooks.com
Incoterms acronyms
CFR - Cost and freight
CIF - Cost, insurance and freight
CIP - Carriage and insurance paid to
CPT - Carriage paid to
DAF - Delivered at frontier
DDP - Delivered duty paid
DDU - Delivered duty unpaid
DEQ - Delivered ex quay
DES - Delievered ex ship
EXW - Ex works
FAS - Free alongside shop
FCA - Free carrier
FOB - Free on board
Please note: the above table is a general guide only extracted from the Australian Government's Australian Customs Service website. If you require further assistance, please feel free to contact us or browse the www.customs.gov.au website