The INCOTERMS are a set of international rules established by the International Chamber of Commerce that determine the scope of the commercial clauses included in the international sales contract. We can divide them into four large groups (see E, F, C and D at the bottom of the table) depending on the point of delivery of the goods and the person responsible for international transport payment.


The buyer is responsible for collecting the goods in the seller’s warehouse and carries the risks and costs: Incoterm EXW (Ex-Works)


The seller is responsible for taking the goods to the means of transport that the buyer has ruled, which will assume the risks and costs, including international transport, from this moment:
Incoterm FCA (Free Carrier, any means of transport)
Incoterm FAS (Free Alongside Ship, excl. Of maritime transp.)
Incoterm FOB (Free on Board, excl. Of maritime transp.)



The seller will cover all expenses up to the port of
destination (including international transportation). However, the risk transfer will be made once the merchandise is loaded in the means of transport:
Incoterm CPT (Carriage Paid to, any means of transport)
Incoterm CIP (Carriage and Insurance Paid to, any means
Of transport)
Incoterm CFR (Cost and Freight, excl. Of maritime transp.)
Incoterm CIF (Cost, Insurance and Freight, exclusive of
Marine transport)



El vendedor corre con todos los riesgos y gastos necesarios hasta que la mercancía llega al país de destino:
Incoterm DAT (Delivered at Terminal)
Incoterm DAP (Delivered at Place)
Incoterm DDP (Delivered Duty Paid)
Incoterm DAF (Delivery at Frontier)
Incoterm DES (Delivery Ex-Ship)
Incoterm DEQ (Delivery Ex-Quay)
Incoterm DDU (Delivery Duty Unpaid)