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EXW: This term should not be used when the buyer cannot carry out the export formalities directly or indirectly. In such circumstances, the FC form should be used, provided the seller agrees that he will load at his cost and risk. |
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DEQ: The DEQ term requires the buyer to clear the goods for import and play for all formalities, duties, taxes and other charges upon import. This is a reversal from previous Incoterms versions which required the seller arrange to import clearence. |
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FCA: It should be noted that the chosen place of delivery has an impact on the obligations of loading and unloading the seller’s premises, the seller is responsible for loading (A). If delivery occurs at any other place, the seller is not responsible for unloading (B). |
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DDU: “Delivered duty unpaid” means that the seller delivers the goods to the buyer, not cleared to import, and not unloaded from any arriving means of transport at the named destination place. The seller has bear the costs and risks involved in bringing the goods there to, other than, where applicable, any “duty”(which term includes the responsibility and the risks of the carrying out of customs formalities, and the formalities payment, customs duties, taxes and other changes) to import in the destination country. |
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FAZ: The FAZ term requires the seller to clear the goods for exports. This is a reversal from previous Incoterms versions which required the buyer to arrange for export clearance. However, if the parties wish the buyer to clear the goods for export, this should be made clear by adding explicit wording in this effect in the contract of sale. |
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DDP: "Deveres entregues pagos" significa que o vendedor entrega os bens para o comprador, desembaraça a importação, e não descarrega através de qualquer meio de transporte ao lugar nomeado de destino. O vendedor tem que arcar com todos os custos e riscos envolvidos trazendo o bens para, incluindo, onde aplicável, qualquer "dever" (qual termo inclui a responsabilidade para com os riscos de assumir as formalidades de alfândegas e o pagamento de formalidades, impostos alfandegários, impostos e outras mudanças) para importação no país de destino. |
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