Les incoterms déterminent les responsabilités du vendeur (exportateur)
et de l’acheteur (importateur) lors d’une vente à l’international.

Incoterms :

EXW : EX WORKS (... named place)

FAS : FREE ALONGSIDE SHIP (... named port of shipment)

FCA : FREE CARRIER (... named place)

FOB : FREE ON BOARD

RD (... named port of shipment)

CFR : COST AND FREIGHT (... named port of destination)

CPT : CARRIAGE PAID TO (... named place of destination)

CIF : COST, INSURANCE AND FREIGHT (... named port of destination)

CIP : CARRIAGE AND INSURANCE PAID TO (... named place of destination)

DAF : DELIVERED AT FRONTIER (... named place)

DES : DELIVERED EX SHIP (... named port of destination)

DEQ : DELIVERED EX QUAY (... named port of destination)

DDU : DELIVERED DUTY UNPAID (... named place of destination)

DDP : DELIVERED DUTY PAID (... named place of destination)

Tableau récapitulatif :
INCOTERM
EMBALLAGE
CHARGE-MENT
ACHEMINE-MENT
FORMALITES
EXPORT
 PASSAGE
PORT
TRANSPORT
PRINCIPAL
 ASSURANCE
PASSAGE
PORT
FORMALITES
IMPORT
ACHEMI
USINENEMENT
DECHARGE-MENT
MER, TERRE,
MIXTE
TYPE DE
VENTE
EXW
E
I
I
I
I
I
I
I
I
I
I
MIXTE
VENTE DEPART
FAS
E
E
E
I
I
I
I
I
I
I
I
MER
VENTE DEPART
FCA
E
E
E
E
I
I
I
I
I
I
I
MIXTE
VENTE DEPART
FOB
E
E
E
E
E-I
I
I
I
I
I
I
MER
VENTE DEPART
CFR
E
E
E
E
E
E
I
I
I
I
I
MER
VENTE DEPART
CPT
E
E
E
E
E
E
I
I
I
I
I
MIXTE
VENTE DEPART
CIF
E
E
E
E
E
E
E
I
I
I
I
MER
VENTE DEPART
CIP
E
E
E
E
E
E
E
I
I
I
I
MIXTE
VENTE DEPART
DAF
E
E
E
E
E
E-I
E-I
I
I
I
I
TERRE
VENTE DEPART
DES
E
E
E
E
E
E
E
I
I
I
I
MER
VENTE ARRIVEE
DEQ
E
E
E
E
E
E
E
E
E
I
I
MER
VENTE ARRIVEE
DDU
E
E
E
E
E
E
E
E
I
E
A NEGOCIER
MIXTE
VENTE ARRIVEE
DDP
E
E
E
E
E
E
E
E
E
E
A NEGOCIER
MIXTE
VENTE ARRIVEE
E : à la charge de l'exportateur.
I : à la charge de l'importateur.