Incoterms 2000

		Export formalities	Import formalities	Transport order	Place of delivery	Transmission of cargo	Costs of transmission	Insurance
C	EXW	Buyer	Buyer	Buyer	From the plant	Place of delivery		Buyer
M	FCA	Seller	Buyer	Buyer	To the carrier	Place of delivery		Buyer
C	FAS	Seller	Buyer	Buyer	To the side of a ship (specified port of loading)	Place of delivery		Buyer
M	FOB	Seller	Buyer	Buyer	Onto the board (specified port of loading)	Side of a ship		Buyer
M	CFR	Seller	Buyer	Seller	Onto the board (specified port of loading)	Side of a ship	Port of destination	Buyer
M	CIF	Seller	Buyer	Seller	Onto the board (specified port of loading)	Side of a ship	Port of destination	Seller Insurance min. 110%
C	CPT	Seller	Buyer	Seller	To the carrier	Place of delivery	Place of destination	Buyer
C	CIP	Seller	Buyer	Seller	To the carrier	Place of delivery	Place of destination	Seller Insurance min. 110%
L	DAF	Seller	Buyer	Seller	To the border	Place of destination		Seller
M	DES	Seller	Buyer	Seller	Onto the board (specified port of destination)	Ship in the port of destination		Seller
M	DEQ	Seller	Buyer	Seller	To the embankment (specified port of destination)	Embankement of the port of destination		Seller
C	DDU	Seller	Buyer	Seller	Place of destination	Place of destination		Seller
C	DDP	Seller	Seller	Seller	Place of destination	Place of destination		Seller

Key:

Seller defrays

Buyer defrays

M Maritime transport

L Land transport

C Combined transport