Breakdown Dividing Responsibility and Charges Between Buyer (Importer) And Seller (Exporter)
| Service | EXW Free Carrier | FCA free carrier | FAS free alongside ship | FOB US port free onboard vessel | CRF cost & freight | CIF cost insurance freight |
| Warehouse Labor charge at Origin | Seller | Seller | Seller | Seller | Seller | Seller |
| Export Packaging | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading at Origin | Buyer | Seller | Seller | Seller | Seller | Seller |
| Inland Freight | Buyer | Buyer | Seller | Seller | Seller | Seller |
| Port Receiving charge | Buyer | Buyer | Seller | Seller | Seller | Seller |
| Forwarder fee | Buyer | Buyer | Seller | Seller | Seller | Seller |
| Loading on Ocean Carrier | Buyer | Buyer | Buyer | Seller | Seller | Seller |
| Ocean/Air Freight | Buyer | Buyer | Buyer | Buyer | Seller | Seller |
| Charges on Foreign Port/airport | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| Custom Duty & tax abroad | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| Delivery charges to final destination | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer |
| Service | CPI** carriage paid to | CIP** carriage insurance paid to | DAF delivery at frontier | DES delivered EXship | DEQ delivered EXQUAI duty paid | DDU delivery duty unpaid | DDP delivery duty paid |
| Warehouse Storage at Origin | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Warehouse Labor charge at Origin | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Export Packaging | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading at Origin | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Inland Freight | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Port Receiving charge | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Forwarder fee | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading on Ocean Carrier | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Charges on Foreign Port/airport | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Ocean/Air Freight | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Charges on Foreign Port/airport | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Custom Duty & tax abroad | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
| D.Charges to final destination | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller |