Documents Required Under Each Incoterms 2020 Rule
Who provides the bill of lading, insurance certificate, export declaration and delivery evidence under every one of the 11 Incoterms 2020 rules.
Each Incoterm rule allocates documentary responsibility - who has to produce, procure or pay for which piece of paper. Get this wrong and the buyer arrives at the port without clearance evidence, or the seller cannot draw on a letter of credit because the required document does not exist for the rule chosen. This guide is the reference matrix, rule by rule.
The four document families
- Transport document - B/L, AWB, CMR, CIM. Evidences shipment and (for negotiable B/Ls) transfers title.
- Insurance certificate - required only when the rule mandates seller insurance (CIF, CIP).
- Customs documents - export declaration, import declaration, certificate of origin, licences.
- Commercial documents - invoice, packing list, quality certificate, inspection certificate.
Rule-by-rule responsibility
- EXW (Ex Works) - Seller provides invoice and any packing evidence. Buyer arranges everything else, including export clearance (legally problematic in most jurisdictions).
- FCA (Free Carrier) - Seller: export clearance and delivery evidence at the named place. Buyer: transport, transport document, insurance, import clearance. A6/B6 clause available for on-board B/L under LCs.
- FAS (Free Alongside Ship) - Seller: export clearance and delivery alongside the vessel. Buyer: loading, transport document, insurance, import clearance. Sea only.
- FOB (Free on Board) - Seller: export clearance and on-board B/L up to loading. Buyer: freight, insurance, import clearance. Sea only, bulk/break-bulk appropriate.
- CFR (Cost and Freight) - Seller: export clearance, freight to destination port, on-board B/L. Buyer: insurance, import clearance. Sea only.
- CIF (Cost, Insurance, Freight) - Seller: export clearance, freight to destination port, on-board B/L, ICC (C) insurance. Buyer: import clearance. Sea only.
- CPT (Carriage Paid To) - Seller: export clearance, freight to named destination, transport document. Buyer: insurance, import clearance. Multi-modal.
- CIP (Carriage and Insurance Paid To) - Seller: export clearance, freight to named destination, transport document, ICC (A) all-risks insurance. Buyer: import clearance. Multi-modal.
- DAP (Delivered at Place) - Seller: export clearance, freight, delivery at named place ready for unloading. Buyer: unloading, import clearance.
- DPU (Delivered at Place Unloaded) - Seller: export clearance, freight, delivery and unloading at named place. Buyer: import clearance.
- DDP (Delivered Duty Paid) - Seller: everything including import clearance and duty. Buyer: unloading only.
Which documents does an LC require?
A typical commercial LC requires: signed commercial invoice, full set of on-board ocean B/L (or AWB for air), packing list, certificate of origin, insurance certificate for CIF/CIP shipments, and any regulatory certificate specified in Field 46A. If your chosen Incoterm does not naturally produce one of those (e.g. FCA without A6/B6 does not produce an on-board B/L), either switch rules or add the missing clause to the sales contract at signature.
Model your specific rule
The Incoterms × Documents Matrix shows the responsibility split for every rule alongside the exact LC-required documents. Cross-check selection with the Incoterms Selector Wizard and the risk transfer point in the Incoterms Visualiser.
Frequently asked questions
Which Incoterm requires the seller to provide insurance?#
Only two: CIF (sea only) and CIP (multi-modal). Under CIF, minimum cover is ICC (C) - basic named-perils cover. Under CIP 2020, the minimum was raised to ICC (A) - all-risks cover - which is materially more expensive. All other rules leave insurance to the buyer (or to no one, which is the risky case).
Which Incoterm produces an on-board bill of lading naturally?#
FOB, CFR and CIF - delivery is at vessel loading, so the transport document is an on-board B/L by construction. FCA, CPT, CIP and rules with delivery before the vessel need the Incoterms 2020 A6/B6 clause where the buyer instructs the carrier to issue an on-board B/L to the seller after loading. Without that clause the seller only gets a received-for-shipment B/L, which fails UCP 600 Article 20.
Who clears customs for export under Incoterms 2020?#
Every rule except EXW puts export clearance on the seller. Under EXW the buyer is nominally the exporter of record, which is legally impossible in most jurisdictions because the exporter has to be resident. The ICC recommends FCA at seller's premises as the practical equivalent that keeps the seller responsible for export clearance.
Who clears customs for import under Incoterms 2020?#
DDP puts import clearance on the seller. Every other rule (including DAP and DPU) puts it on the buyer. DDP only works when the seller has a local entity or VAT registration in the destination country - otherwise the seller cannot physically file the entry and the shipment stalls at the border.
What proof of delivery does the seller give the buyer?#
Under Incoterms 2020 Article A6, the seller must provide the usual proof that goods have been delivered - which for sea and inland waterway rules is a bill of lading or waybill, for air a house or master AWB, for road a CMR, and for rail a CIM. For rules that deliver on the buyer's collecting vehicle (EXW, FCA at seller's premises) it can be a signed delivery note.