For a given term, "Yes" indicates that the seller has the responsibility to provide the service

included in the price. "No" indicates it is the buyer's responsibility. If insurance is not included
in the term (for example, CFR) then insurance for transport is the responsibility of the buyer or
the seller depending on who owns the cargo at time of transport. In the case of CFR terms, it
would be the buyer while in the case of CIF or CIP terms, it would be the seller.

Unloa
Landin Unload
d Landing Entry - Entry
Loa Export- Transpo g Transpo onto Transpor
from charges Custom -
Incoter d to duty rt to charge rt to trucks t to Insuran
truck at s Dutie
ms truc payme exporter s at importe from the destinati ce
at the importe clearan s and
k nt 's port origin' r's port importe on
origin' r's port ce Taxes
s port rs' port
s port

EXW No No No No No No No No No No No No

FCA Yes Yes Yes No No No No No No No No No

FAS Yes Yes Yes Yes No No No No No No No No

FOB Yes Yes Yes Yes Yes No No No No No No No

CFR Yes Yes Yes Yes Yes Yes Yes No No No No No

CIF Yes Yes Yes Yes Yes Yes No No No Yes No No

CPT Yes Yes Yes Yes Yes Yes Yes Yes Yes No No No

CIP Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No No

DAF Yes Yes Yes Yes Yes Yes No No No No No No

DES Yes Yes Yes Yes Yes Yes No No No No No No

DEQ Yes Yes Yes Yes Yes Yes Yes No No No No No

DDU Yes Yes Yes Yes Yes Yes Yes Yes Yes No No No

DDP Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
[edit] See also

Bill of entry-

Features of B.E.-

1) The details of origin of goods & vessels-the port of shipment & country of origin.
2) Assessable value- giving breakup of Invoice value, freight, insurance, exchange rate, loading &
local agency commission, miscellaneous charges & landing charges.
3) Duties livable. Customs tariff &exemption notifications.
4) Codes are allotted
5) Declaration by importer /clearing agent.

Documents with Bill of Entry-

1) Bill of ladingThis is signed by the master of the ship & indicates that the goods have been
dispatched by the supplier & gives the importer title to the goods.This is an undertaking by the
carrier of having received from the consigner ,the goods under description from the given place
 of origin to be delivered to the order of the consigner at the port of destination.The carrier has
the claim of goods up to his freight charges & need release them only if they are paid.
2) Invoice
3) Packing list
4) Delivery order
5) Import license/customs clearance permit
6) Insurance policy
7) Certifiacte of origin
8) Others required if any.

Scrutiny of B.E.

After completing all relevant information& declarations signed by importer/clearing agent is presented
in IMPORT NOTING DEPARTMENT.thereafter B.E. is presented to appraising department for allotment to
the relevant group & then to the particular appraiser for further processing & scrutiny.The concerned
appraiser has to perform 2 major functions-

1) Enforcing of prohibition/restrictions,if any

2) Assessing the goods entered in B.E. with a view to appropriate amount of duty.

Letter of credit.