Eleven rules, eight cost blocks, one table. Then every pair side by side, because the question is almost never “what is DAP” — it is “DAP or DPU”.
| Rule | Export clearance | Carriage to port / terminal | Loading | Main carriage (freight) | Insurance | Unloading | Import clearance | Duties and import taxes | Mode |
|---|---|---|---|---|---|---|---|---|---|
| EXWEx Works | B | B | B | B | — | B | B | B | Any |
| FCAFree Carrier | S | S | S | B | — | B | B | B | Any |
| FASFree Alongside Ship | S | S | B | B | — | B | B | B | Sea |
| FOBFree On Board | S | S | S | B | — | B | B | B | Sea |
| CFRCost and Freight | S | S | S | S | — | B | B | B | Sea |
| CIFCost, Insurance and Freight | S | S | S | S | S | B | B | B | Sea |
| CPTCarriage Paid To | S | S | S | S | — | B | B | B | Any |
| CIPCarriage and Insurance Paid To | S | S | S | S | S | B | B | B | Any |
| DAPDelivered at Place | S | S | S | S | — | B | B | B | Any |
| DPUDelivered at Place Unloaded | S | S | S | S | — | S | B | B | Any |
| DDPDelivered Duty Paid | S | S | S | S | — | B | S | S | Any |
S seller bears it · B buyer bears it · — neither party is obliged
Incoterms® is a registered trademark of the International Chamber of Commerce. These pages are an independent summary of how costs and risk are allocated and are not affiliated with or endorsed by ICC. For contract drafting, use the official Incoterms® 2020 rules published by ICC.