SSLT Global
Sign in
Incoterms

Incoterms 2020 Cost & Risk

Who is responsible for each cost and risk stage under all 11 Incoterms 2020 rules. Includes transport-mode guidance, insurance requirements and the FCA on-board B/L provision.

Which Incoterm should I use?

For containerised or multimodal shipments: use FCA, CPT, or CIP - never FOB, CFR, or CIF. The ICC has explicitly cautioned that FOB/CFR/CIF are sea-only rules and cause LC discrepancies when the seller delivers to a container terminal rather than a vessel's rail.

For Letters of Credit: FCA, CPT, and CIP are the most bankable choices because they support on-board B/L notation under UCP 600 Art. 20. For bulk commodity shipments by chartered vessel, FOB and CIF remain standard. Use the Incoterms Selector Wizard if you are unsure.

Incoterms 2020ICC Pub 723
Transport mode
Incoterm
View
CIFCost, Insurance and FreightBest Fit
Modes: Sea, Inland Waterway
Risk transfers: On board vessel at port of loading
Obligation split
Export Packaging
Seller
Inland Transport (Origin)
Seller
Export Clearance
Seller
Loading on Vessel
Seller
Main Carriage (Freight)
Seller
Insurance
Seller (min ICC-C)
Destination Charges
Buyer
Import Clearance
Buyer
Import Duty
Buyer
Insurance required
Seller must arrange cover. Minimum: Institute Cargo Clauses (C) - named perils only. Coverage min 110% of CIF/CIP value per Incoterms 2020 A5 (see also UCP 600 Art. 28(f) for LC requirements).
CIF minimum insurance is ICC (C) - named perils only. Does not cover theft, water damage, or contamination.
For high-value goods specify Institute Cargo Clauses (A).
Coverage must be min 110% of CIF value per UCP 600 Art. 28(f).
LC guidance
Best fit for LC transactions. Natural document set: Invoice + B/L + Insurance Certificate.

Incoterms LC Compatibility Matrix

TermLC RatingPrimary Issue
FOB/CIFGood*Risk gap for containers before loading
FCA/CIPExcellentRequires on-board B/L addendum A6/B6
EXWRiskySeller lacks control of B/L and export docs
DDPRiskyImport clearance delays block LC presentation
Want to automate this?
TradeDox Pro - Full Deal Document Suite
Featured Product

Draft your CIF sales contract and LC-compliant documents automatically with TradeDox Pro.

  • Consistent parties across every doc
  • Cuts drafting from days to minutes
  • Export PDF or DOCX instantly
TradeDox AI - LC Discrepancy Checker
Featured Product

TradeDox AI scans 100 LCs in 5 minutes. Real-time monitoring and audit-ready reports.

  • Batch processing & OCR
  • UCP 600 + ISBP 821 rule engine
  • Suggested corrections per document

Overview & methodology

What changed in Incoterms 2020?

Incoterms® 2020 (ICC Publication 723E) replaced the 2010 rules with three key changes: DAT became DPU (Delivered at Place Unloaded), expanding delivery points beyond terminals; CIP raised its insurance floor from Clauses C to Clauses A (all-risks); and FCA gained an on-board B/L option - the carrier can issue an on-board notation at the seller's request, solving the longstanding LC presentation problem for containerised FCA shipments.

CIF vs FOB: who pays what?

Numerical Example: CIF vs FOB for a $50,000 Shipment

Under FOB, the buyer arranges and pays the main carriage. Under CIF, the seller pays freight and insurance - but risk still transfers at origin (when cargo passes the ship's rail), not at destination.

Goods Value (Ex-Works)$50,000.00
FOB Point(Origin handling & loading included)$50,750.00
CIF Point(Freight ($2k) + Insurance ($200) added)$52,950.00
Buyer Pays Under FOBFreight + Insurance + Duty

FOB and CIF are sea-only - why does it matter for containers?

Container cargo is handed to the carrier at a Container Yard (CY) before being loaded onto the vessel. Under FOB, risk transfers when goods pass the ship's rail - but for CY delivery, the seller loses control of the goods well before that point, creating a risk gap. Use FCA instead of FOB and CIP instead of CIF for containerised trade.

Source: International Chamber of Commerce (ICC) - Incoterms® 2020 - ICC Publication 723Official Resource
Last reviewed: August 2026

Frequently asked questions

How many Incoterms are there in 2020?

Eleven. Seven for any mode of transport (EXW, FCA, CPT, CIP, DAP, DPU, DDP) and four for sea and inland waterway only (FAS, FOB, CFR, CIF).

What replaced DAT in Incoterms 2020?

DPU (Delivered at Place Unloaded) replaced DAT (Delivered at Terminal), broadening the delivery point beyond terminals to any place where the seller unloads.