国际贸易术语对比表
（卖方：Sale；买方：Buy）
术语 术语解释 交货地点 运输 保险 出口手续 进口手续 风险转移 所有权转移
EXW Ex Works…named place工厂交货 出口国工厂 B B B B 交货地转移 随买卖转移
FAS FreeAlongside Ship装运港船边交货 装运港船边 B B S B
DAF Delivered At Frontier边境交货 进出口边境 B B S B
DES Delivered Ex Ship目的港船上交货 目的港 S S S B
DEQ Delivered Ex Quay目的港码头交货 目的港码头 S S S B
DDU Delivered DutyUnpaid进口国未完税 进口国的指定地点 S S S B
DDP Delivered Duty Paid进口国完税后 S S S S
FOB Free On Board装运港船上交货 装运港 B B S B 装运港转移 随交单而转移
CIF CostInsurance&Freight S S S B
CFR Cost&Freight S B S B
FCA Free Carrier货交承运人 出口国指定地点 B B S B 货交承运人
CIP Carriage&Insurance Paid to运费付至 S S B B
CPT Carriage Paid To运费付至 S B S B
E组：卖方在自己的交货地点将货物交给买方（发货）；
F组：卖方将货物交至买方指定的承运人（主要运费未付）；
C组：卖方签订运输契约，但货物灭失或损坏的风险及发运后发生的费用卖方不负责（主要运费已付）；
D组：卖方必须承担货物交至目的地所需的费用和风险（到达）；
CIF Cost,Insurance and Freight(named port of destination)
Seller/
Exporter
Premises 		Export
Doucuments
Formalities 		Delivered at
named place of
destination:
Frontier/
Terminal/
Quay 		Loading Port
of Shipment 		Onboard ship
Rail Plane		 Discharging Port of Arrival Delivery at
named place of
destination:
Frontier/
Terminal/
Quay 		Import Documents Formalities Buyer/
Importer Premises
Ship's
Rail 		  Ship's
Rail
Seller's Risks                   Buyer's Risks
Seller's Costs                   Buyer's Cost
FOB-Free on Board(named port of shipment)
Seller/
Exporter
Premises 		Export
Doucuments
Formalities 		Delivered at
named place of
destination:
Frontier/
Terminal/
Quay 		Loading Port
of Shipment 		Onboard ship
Rail Plane		 Discharging Port of Arrival Delivery at
named place of
destination:
Frontier/
Terminal/
Quay 		Import Documents Formalities Buyer/
Importer Premises
Ship's
Rail 		  Ship's
Rail
Seller's Risks                   Buyer's Risks
Seller's Costs                   Buyer's Cost
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