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Combiterms 2011Summary of cost allocation between Seller and Buyer according toIncoterms 2010 – all land transport0001EXW0002FCA0005CPT0010CIP0014DAT0018DAP0022/0025DDPEx works(State place ofdelivery)Free Carrier(State place ofdelivery)CarriagePaid To(Statedestination)Carriage andInsurancePaid to(Statedestination)Delivered AtTerminal(State terminal atthe port or at thedestination) 1)Delivered AtPlace(Statedestination)DeliveredDuty Paid(Statedestination)The risk passesto the Buyerwhenthe goodsare madeavailable bythe Seller tothe Buyerthe goods arehanded overto the carrierthe goods arehanded overto the carrierthe goodshave arrivedat the destination,notunloadedthe goodshave arrived atthe unloadingport, unloadedthe goodshave arrivedat the destination,notunloadedthe goodshave arrivedat the destination,notunloadedLocal pretransportP S 2) S S S S SDraw up freightagreement P P S S S S SLoading P P S S S S SInsurance ofmain transport P P P S S S SUnloading P P P P S P PImport charge,such as customscharge P P P P P P SLocal onwardtransport P P P P P P PP = BuyerS = Seller1)Terminal means a goods terminal, railway station, quayside area/port warehouse and airport. Normally, this means terminal andcustoms service (e.g. bonded warehouse) in the import country.2)Terminal means a goods terminal, railway station, quayside area/port warehouse or airport. Normally, this means terminal andcustoms service (e.g. bonded warehouse) in the import country.It should be noted that VAT and other taxes that are to be paid in conjunction with import must be paid by the Seller unless the purchaseagreement specifically states otherwise in terms and conditions of delivery 0022/DDP. If there is no agreement, which ought to be in writing,the Buyer can maintain that the Seller must pay all costs, including customs and VAT in the import country. In the case of 0025/DDP, theconditions are free duty paid, excluding stated charges.27