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New delivery condition codes in INTRASTAT
For operations carried out from 2022 (declaration of the reference period January 2022 onwards) the following delivery condition codes (INCOTERMS) must be used:
Code | Meaning | Seller Responsibility |
---|---|---|
EXW | In factory. | The seller makes delivery when the goods are made available to the buyer at the seller's premises or another agreed place (warehouse, factory, etc.) (any mode of transport). |
FCA | Free carrier. | The seller delivers the goods to the carrier or other person designated by the buyer, at the seller's premises or at another agreed place (any mode of transport). |
FAS | Frank on the side of the ship. | The seller delivers the goods alongside the ship at the port of shipment indicated by the buyer (maritime transport only). |
F.O.B. | Frank on board. | The seller delivers the goods on board the ship and port of shipment indicated by the buyer (maritime transport only). |
CFR | Cost and freight. | The seller delivers the goods on board the ship and pays the cost and transportation to the port of destination (sea transportation only). |
Tax ID (CIF) | Cost, insurance and freight. | The seller delivers the goods on board the ship and pays cost, transportation and insurance to the port of destination (maritime transport only). |
CPT | Transportation paid until. | The seller delivers the goods to the carrier or another person designated by the seller at the agreed place and arranges and pays for transportation to the place of destination (any mode of transport). |
C.I.P. | Transportation and insurance paid until. | The seller delivers the goods to the carrier or another person designated by the seller at the agreed place and arranges and pays the costs of transport and insurance to that place (any mode of transport). |
DAP | Delivered to a location | The seller makes delivery when the goods are placed at the disposal of the buyer in the means of transport prepared for unloading at the agreed place of destination (any mode of transport). |
DPU | Delivered unloaded. | The seller makes delivery when the goods, once unloaded, are made available to the buyer at the dock, warehouse, container depot, road, railway or air cargo terminal, of the port or agreed place of destination (any mode of transport). . |
DDP | Delivered rights paid. | The seller makes delivery when the goods are placed at the disposal of the buyer, prepared for unloading at the agreed place of destination, carries out customs formalities and pays customs duties (any mode of transport). |