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New delivery condition codes in INTRASTAT
For operations carried out from 2022 onwards (declaration of the reference period January 2022 onwards) the following delivery condition codes (INCOTERMS) must be used
| Code | Meaning | Seller's Responsibility |
|---|---|---|
| EXW | In factory. | The seller makes delivery when the goods are made available to the buyer at the seller's premises or other 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 | Franco on the side of the ship. | The seller delivers the goods alongside the ship at the port of shipment designated by the buyer (maritime transport only). |
| FOB | Frank on board. | The seller delivers the goods on board the vessel and port of shipment indicated by the buyer (maritime transport only). |
| CFR | Cost and freight. | The seller delivers the goods on board the vessel and pays the cost and transport to the port of destination (sea transport only). |
| Tax ID (CIF) | Cost, insurance and freight. | The seller delivers the goods on board the vessel and pays the cost, transport and insurance to the port of destination (sea transport only). |
| CPT | Paid transportation up to. | The seller delivers the goods to the carrier or another person designated by the seller at the agreed place and contracts and pays for transport to the place of destination (any mode of transport). |
| CIP | Transportation and insurance paid up to. | The seller delivers the goods to the carrier or another person nominated 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 carries out delivery when the goods are placed at the buyer's disposal on the means of transport prepared for unloading at the agreed place of destination (any mode of transport). |
| DPU | Delivered unloaded at location. | 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, at the port or agreed place of destination (any mode of transport). |
| DDP | Delivered duty paid. | The seller carries out delivery when the goods are placed at the buyer's disposal, ready for unloading at the agreed place of destination, carries out customs formalities and pays customs duties (any mode of transport). |