EXW

This term should not be used when the buyer can not carryout the export formalities directly or indirectly.In such circumstances，the FCA form should be used， provided the seller agrees that he will load a this cost and risk.

FCA

It should be noted that the chosen place of delivery has an impact on the obligations of loading and unloading the goods at the place.If delivery occurs at 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) .

FAS

The FAS term requires the seller to clear the goods for export.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.

DAF

The term"frontier"maybe used for any frontier including that of the country of export.Therefore， it is of vital importance that the frontier in question is defined precisely by always naming the point and place in the term.

DEQ

The DEQ term requires the buyer to clear goods for import and to pay for all formalities， duties， taxes and other charges upon import.This is a reversal from previous incoterms versions which required the seller to arrange for import clearance.

DDU

"Delivered duty unpaid"means that the seller delivers the goods to the buyer，not cleared for import，and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear the costs and risks involved in bringing the goods thereto，other than，where applicable， any"duty"(which term includes the responsibility for and the risks of the carrying out of customs formalities，and the payment of formalities，customs duties， taxes and other charges) for import in the country of destination.

DDP

"Delivered duty paid"means that the seller delivers the goods to the buyer，cleared for import， and not unloaded from any arriving means of transport at the named place of destination.The seller has to bear all the costs and risks involved in bringing the goods there to including，where applicable，any"duty"(which term includes the responsibility for and the risk of the carrying out of customs formalities and the payment of formalities，customs duties，taxes and other charges) for import in the country of destination.