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| Old Term | Loading Goods | Customs Export | Trasport To Port | Unloading At Port | Loading On Ship | Maritime Transport | Unloading From Ship | Cargo At Port | Trasport From Port | Insurance | Customs Import | Import Taxes | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EXW | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer | |
| FCA | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer | |
| FAS | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer | |
| FOB | FOR / FOT | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| CFR | C&F | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| CIF | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | |
| CPT | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | N/A | Buyer | Buyer | |
| CIP | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | |
| DAF | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | N/A | Buyer | Buyer | |
| DES | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller | Buyer | Buyer | |
| DEQ | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Seller | Buyer | Buyer | |
| DDU | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | |
| DDP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
© 2012 John Michael Pierobon