1. Seller – Export manufacturer, Consignor EXW FCA FAS FOB DES DEQ DAF CPT CIP CFR CIF DDU DDP Terminal of shipment Terminal of destination Buyer – Importer, Consignee 1 2 3 6 4 4 5 7 8 9 10 11 12 13 14

2. Cost Factors of Export-Import Goods 1 Materials, labour and overhead Custom packaging Inspection fees Licensing fees Royalties 2Buying agent's commissions Trader's mark-ups

3. 3Bank charges and commissions Overseas agent's commissions Freight forwarder's charges Documentation charges Insurance premiums Export license fees Certification fees Consular fees Advertising 4Road freight (cartage, drayage) and/or rail freight Routing costs (canal and inland waterway links) Uninsured damages Theft and pilferages Handling charges Demurrage

4. 5Brokerage fees Export levies 6Insurance premiums Air freight 7Theft and pilferages Overtime charges Handling charges Warehousing Loading fees Demurrage Wharfage

5. 8Insurance premiums Ocean freight Lighterage 9Uninsured damages (e.g. war and acts of God) Pilferages 10Lighterage 11Theft and pilferages Quarantine charges Overtime charges Handling charges Unloading fees Warehousing Demurrage Wharfage

6. 12Import duties and taxes Bank charges and commissions Import license fees Brokerage fees 13Road freight (cartage, drayage) and/or rail freight Routing costs (canal and inland waterway links) Theft and pilferages Uninsured damages Handling charges Demurrage 14Warehousing Interest charges Advertising