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INCOTERMS (FOB, CFR, CIF, CMT)

 

INCOTERMS (INTERNATIONAL COMMERCIAL TERMS) 

FOB: FOB is abbreviated as Free on Board or Freight on Board. FOB means that the cost of delivering the goods to the nearest port is paid by the seller (i.e. the main carriage is not paid by seller) and buyer is responsible for shipping the goods from there. The rest of all expenses to arrive at the buyer premise must be met by buyer as well. The seller is responsible for the goods until the goods are loaded and the risk of losses passes to buyer when the goods are loaded. In garment exporting, pricing of garments is mostly quoted on FOB. (Watch Video for better understanding).

Video

 

CFR: C&F is abbreviated as Cost and Freight. In the case of C&F price is quoted by the seller including sea freight charges i.e. main carriage is paid by seller. Risk of loss shifts from seller to buyer when goods are loaded on ship.

CIF: CIF is abbreviated as cost, insurance and freight. In case of CIF price is quoted by seller/exporter including sea freight and insurance to deliver the goods up to the named port of destination.

CMT: CMT is abbreviated as Cut, Make and Trim. In many instances, the buyer takes the task of purchasing and shipping fabric for the apparel production facility. Buyer only pays a fee to the factory for sewing, trimming and manufacturing the final goods which is named as CMT. The finished goods are then shipped to the buyer.

Besides FOB, C&F, CIF and CMT below terms are also in use.

-        EXW: Ex Works

-        FCA: Free Carrier

-        FAS: Free Alongside Ship

-        CPT: Cost Paid On

-        CIP: Carrier and Insurance Paid to

-        DAT: Delivery at Terminal

-        DAP: Delivery at Place

-        DDP: Delivery Duty Paid





Author: 
Md. Suruj-Zaman
B.Sc in Textile Engineering
Dhaka University of Engineering & Technology (DUET)


REFERENCE: 
1. https://internationalcommercialterms.guru/es/incoterms/
2. https://www.wociberica.com/incoterms-2020-n-129-en
3. https://www.maersk.com/logistics-explained/customs-and-compliance/2023/10/05/free-on-board-shipping
4. https://www.investopedia.com/terms/c/cfr.asp
5. https://www.maersk.com/logistics-explained/customs-and-compliance/2023/10/06/cost-insurance-freight

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