Financial Risk Manager

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Terms of Delivery used for International Trade

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There are a series of international sales terms widely used throughout the world. They are used to divide transaction costs and responsibilities between buyer and seller and reflect state-of-the-art transportation practices. Some of those Terms of delivery include following

Ex Works (EXW) : (Departure)

- The seller makes the goods available at his premises.
- The risk of ownership is transferred to the buyer at sellers premises.

Free On Board (FOB) : (Main carriage unpaid)
- The seller must load the goods on board the ship nominated by the buyer
- Cost and risk being divided at ship's rail.
- The seller must clear the goods for export.

Cost and Freight (CFR or CNF) : (Main carriage paid)
- The seller must pay the costs and freight to bring the goods to the port of destination.
- The risk is transferred to the buyer once the goods have crossed the ship's rail

Cost, Insurance and Freighnt (CIF): (Main carriage paid)
- The seller must pay the costs and freight to bring the goods to the port of destination.
- The risk is transferred to the buyer once the goods have crossed the ship's rail
- The seller procure and pay for insurance for the buyer

Delivered Ex Ship (DES) : (Arrival)
- The passing of risk does not occur until the ship has arrived at the named port of destination and the goods made available for unloading to the buyer.
- The seller pays the same freight and insurance costs as he would under a CIF arrangement.
- The seller has agreed to bear not just cost, but also Risk and Title up to the arrival of the vessel at the named port.
- Costs for unloading the goods and any duties, taxes, etc. are for the Buyer.
Ref: Incoterms or international commercial terms closely correspond to the UN Convention on Contracts for the International Sale of Goods

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