Ex Works (EXW): Under EXW, the receiver in NI will arrange transport and for the declarations to be completed, paying any duty that may apply (if the goods are ’at risk’)
Free Carrier (FCA): Under FCA, the sender in GB arranges transport to the carrier or specified loading point nominated by the receiver in NI. The NI receiver is responsible for the transport to Northern Ireland, for the declarations being completed, and for paying any duty that may apply (if the goods are ’at risk’)
Free Alongside Ship (FAS): Under FAS, the sender in GB arranges transport to the nominated port/boat specified by the receiver in NI. The NI receiver is responsible for the cost of the shipment from the GB port and delivery to the destination in Northern Ireland. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Free On Board (FOB): Under FOB, the sender in GB arranges transport to the nominated port and loading on the boat specified by the receiver in NI. The NI receiver is responsible for the cost of the shipment from the GB port and delivery to the destination in Northern Ireland. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Cost and Freight (CFR): Under CFR, the sender in GB arranges transport to the port, loading on the boat, plus the cost of shipment to the specified Northern Ireland port by the receiver in NI. The GB sender will complete the Entry Summary Declaration. The NI receiver is responsible for the cost of unloading and collection from the NI port and delivery to the destination in Northern Ireland. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Cost Insurance and Freight (CIF): Under CIF, the sender in GB arranges transport to the port, loading on the boat, plus the cost of shipment and insurance to the specified Northern Ireland port by the receiver in NI. The GB sender will complete the Entry Summary Declaration. The NI receiver is responsible for the cost of unloading and collection from the NI port and delivery to the destination in Northern Ireland. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Carriage Paid To (CPT): Under CPT, the sender in GB arranges transport to the port, loading on the boat, plus the cost of shipment to Northern Ireland and the subsequent delivery cost to the place of destination within Northern Ireland specified by the receiver in NI. The GB sender will complete the Entry Summary Declaration. The NI receiver is responsible for the cost of unloading at the point of destination in Northern Ireland. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Carriage Insurance Paid to (CIP): Under CIP, the sender in GB arranges transport to the port, loading on the boat, plus the cost of shipment to Northern Ireland and the subsequent delivery cost to the place of destination within Northern Ireland specified by the receiver in NI. The GB sender will complete the Entry Summary Declaration plus pay for the insurance to cover the complete journey. The NI receiver is responsible for the cost of unloading at the point of destination in Northern Ireland. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Delivery at Place (DAP): Under DAP, the sender in GB arranges the shipment to the destination specified by the receiver in NI. They pay all involved costs including freight, insurance to the destination. The GB sender will complete the Entry Summary Declaration. The NI receiver is responsible for the declaration to be completed, paying any duty that may apply (if the goods are ’at risk’)
Delivery at Place Unloaded (DPU): Under DPU, the sender in GB arranges the shipment to the destination specified by the receiver in NI. They pay all involved costs including freight, insurance and unloading charges, The GB sender will complete the Entry Summary Declaration. The NI receiver is responsible for the declarations being completed and for paying any duty that may apply (if the goods are ’at risk’)
Delivered Duty Paid (DDP): Under DDP, the sender in GB arranges transport and for declarations to be completed, paying any duty that may apply (if the goods are ’at risk’)