Video appunto: IncotermsEXW = ex works (franco fabbrica) + exporter’s town
Minimum obligation for the seller. He makes the goods available on his permises. The price includes the costs of the goods only. All other expenses are borne by the buyer.
FCA = free carrier (franco vettore) + named place for the exporter
The seller hands over the goods, cleared for export, into the custody of the carrier named by the buyer at the named place.
FAS = free alongside ship (franco sotto bordo) + port of shipment
The seller delivers the goods alongside the ship on the quay. From the loading of the goods onto the ship, all expenses are borne by the buyer, who has to clear the goods for export.
FOB = free on board (franco bordo) + port/airport of shipment
The seller loads the goods on board the ship. The buyer must bear all costs and clear the goods for export.
CFR = cost and freight (costo e nolo) + port/airport of destination
The seller pays the costs and freight necessary to bring the goods to the port of destination. The seller must clear the goods for export.
CIF = cost insurance and freight (costo assicurazione e nolo) + port/airport of destination
Same as CFR, but insurance is also included in the seller’s responsibility.
CPT = carriage paid to (trasporto pagato fino a ) + place of destination
The seller pays freight for the carriage of the goods to the point of destination.
CIP = carriage and insurance paid to (trasporto e assicurazione pagati fino a) + place of destination
Same as CPT, but insurance is also included in the seller’s responsibility.
DAF = delivered at frontier(reso frontier) + name of the frontier
The seller delivers the goods, cleared for export, at the named place on the frontier, but before the customs border of the country named in the contract.
DES = delivered ex ship (reso ex ship) + port of destination
The seller makes the goods available to the buyer on board the ship, uncleared for importation at the named port of destination.
DEQ = ex quay (reso banchina) + port of destination
The seller makes the goods available to the buyer on the quay at the named port of destination, cleared for importation.
DDU = delivered duty unpaid (reso non sdoganato) + place of destination
The seller delivers the goods to a named place in the country of destination. The buyer clear the goods.
DDP = delivered duty paid (reso sdoganato) + place of destination
Maximum obligation for the seller. He pays for all costs up to final destination.
La necessità di stabilire delle regole chiare in merito a quali siano i diritti/doveri e su chi debba accollarsi le diverse spese è sfociata in una serie di sigle, divise in gruppi, ben specifiche:
Gruppo E - (Derivato da ex, partenza):
EXW. Ex Works (località).
Gruppo F - (derivato da Free, trasporto non pagato):
FCA. Free Carrier (località)
FAS. Free Alongside Ship (porto specifico di partenza)
FOB. Free On Board (porto specifico di partenza).
Gruppo C - (derivato da Cost, trasporto pagato in partenza):
CFR. Cost and Freight (porto specifico di arrivo)
CIF. Cost, Insurance and Freight (porto specifico di arrivo)
CPT. Carriage Paid To (punto specifico di arrivo)
CIP. Carriage and Insurance Paid to (punto specifico di arrivo).
Gruppo D - (Derivato da Destination, arrivo):
DAF. Delivered At Frontier (confine specifico)
DES. Delivered Ex Ship (porto specifico)
DEQ. Delivered Ex Quay (porto specifico)
DDU. Delivered Duty Unpaid (località)
DDP. Delivered Duty Paid (località).