Incoterms 2010
| TERM SERVICE | EXW Ex-Works | FCA Free Carrier | FAS Free Alongside Ship | FOB Free On-Board Vessel | CFR Cost & Freight | CIF Cost Insurance & Freight | CPT Carriage Paid to |
| WhoPays | WhoPays | WhoPays | WhoPays | WhoPays | WhoPays | WhoPays | |
| Warehouse storage at point of origin | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Warehouse labor at point of origin | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Export packing | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading at point of origin | Buyer | Seller | Seller | Seller | Seller | Seller | Seller |
| Inland freight | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller |
| Port receiving charges | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller |
| Forwarders fee | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller |
| Loading on ocean carrier | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller |
| Ocean/Air freight charges | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller |
| Charges at foreign Port/Airport | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
| Customs, Duties & Taxes abroad | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| Delivery charges to final destination | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| TERM SERVICE | CIP Carriage & Insurance Paid To | DAF Delivery At Frontier | DES Delivered Ex-Ship | DEQ Delivered Ex-Quay, Duty Unpaid | DDU Delivered Duty Unpaid | DDP Delivered Duty Paid |
| WhoPays | WhoPays | WhoPays | WhoPays | WhoPays | WhoPays | |
| Warehouse storage at point of origin | Seller | Seller | Seller | Seller | Seller | Seller |
| Warehouse labor at point of origin | Seller | Seller | Seller | Seller | Seller | Seller |
| Export packing | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading at point of origin | Seller | Seller | Seller | Seller | Seller | Seller |
| Inland freight | Seller | Seller | Seller | Seller | Seller | Seller |
| Port receiving charges | Seller | Seller | Seller | Seller | Seller | Seller |
| Forwarders fee | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading on ocean carrier | Seller | Seller | Seller | Seller | Seller | Seller |
| Ocean/Air freight charges | Seller | Seller | Seller | Seller | Seller | Seller |
| Charges at foreign Port/Airport | Seller | Seller | Buyer | Seller | Seller | Seller |
| Customs, Duties & Taxes abroad | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
| Delivery charges to final destination | Buyer | Buyer | Buyer | Buyer | Seller | Seller |