When negotiating an international sales contract, both parties need to pay as much attention to the terms of sale as to the sales price. To make it as clear as possible, an international set of trade terms (INCOTERMS) has been adopted by most countries that defines exactly the responsibilities and risks of both the buyer and seller including while the merchandise is in transit. The following chart summarizes the responsibilities of both the buyer and seller for each of the current 13 INCOTERMS.

  EXW FCA DDU DDP
SERVICES Ex Warehouse Free Carrier Delivered Duty Unpaid Delivered Duty Paid
Warehouse Storage Seller Seller Seller Seller
Warehouse Labor Seller Seller Seller Seller
Export Packing Seller Seller Seller Seller
Loading Charges Buyer Seller Seller Seller
Inland Freight Buyer Buyer/
Seller*
Seller Seller
Terminal Charges Buyer Buyer Seller Seller
Forwarder's Fees Buyer Buyer Seller Seller
Loading On Vessel Buyer Buyer Seller Seller
Ocean/Air Freight Buyer Buyer Seller Seller
Charges On  Arrival At Destination Buyer Buyer Seller Seller
Duty, Taxes & Customs Clearance Buyer Buyer Buyer Seller
Delivery To Destination Buyer Buyer Seller Seller