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Incoterms

Incoterms Document Mapper

Which documents must the seller produce under each Incoterms 2020 rule, and which are optional-but-common under a documentary Letter of Credit.

ICC has started work on Incoterms 2030; Incoterms 2020 remains current.

Incoterms 2020LC-ready
Modes: Sea, Inland Waterway
Risk transfer: On board vessel at port of loading
LC suitability: best
DocumentProviderRequirement
Commercial Invoice
SellerRequired
Packing List
SellerRequired
Export licence / customs declaration
SellerRequired
Transport document (B/L, AWB or CMR)
Ocean B/L for sea; AWB for air; CMR for road
SellerRequired
Insurance certificate (min 110% of CIF)
ICC (C) for CIF, ICC (A) for CIP
SellerRequired
Import clearance & duty
BuyerRequired
Certificate of Origin
Required by many LCs; needed for preferential duty
SellerCommon under LC
Inspection certificate (SGS / BV / Intertek)
Commonly required for commodities under LC
SellerCommon under LC

What is the Incoterms document mapper?

The Incoterms document mapper identifies the specific document set required from the seller for each of the 11 ICC rules. In 2026, it helps practitioners ensure compliance with UCP 600 standards for invoices, transport documents, and insurance certificates.

Numerical Example: CIF Document Checklist

Under CIF, the seller must provide evidence of insurance coverage for at least 110% of the invoice value.

Commercial InvoiceSeller Provided
Transport Doc (B/L)Seller Provided
Insurance Cert (110%)Seller Provided
Export DeclarationSeller Provided
LC ConditionCompliant Presentation
Source: ICC - Incoterms 2020 RulesOfficial Resource
Last reviewed: August 2026

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Frequently asked questions

What documents does the seller always provide?

Under all Incoterms 2020, the seller must provide: Commercial Invoice, Packing List, and proof of shipment (transport document: B/L, airway bill, CMR, etc.). The seller also arranges export formalities (export license, customs clearance). Beyond this, obligations vary by Incoterm.

Under which Incoterm does the seller arrange import?

Only under DDP (Delivered Duty Paid) does the seller handle import formalities and pay import duties. Under DAP/DAT, the seller only arranges delivery; the buyer handles import. Under FOB/FCA, the buyer arranges everything after handoff. Always clarify in the contract.

What about insurance-who provides the certificate?

Under CIF/CIP, the seller arranges and pays for insurance and must provide an insurance certificate to the buyer (for LC presentation). Under CFR/CPT, the seller arranges freight but not insurance-the buyer insures and provides no cert. Under FOB/FCA, the buyer insures entirely.