| Export customs declaration | Files the export declaration and the certificate of origin | Provides the importer of record and any licence | EXW shifts filing to buyer |
| Freight booking and carriage | Books and pays carriage under CIF, CIP and DAP | Books and pays carriage under EXW, FCA and FOB | Yes, term-specific |
| Transit insurance | Arranges to the agreed minimum cover under CIF and CIP | Arranges own cover under EXW, FCA and FOB | Cover level is negotiable |
| Import duty and VAT | Never borne by supplier under any term | Always the buyer, or the buyer's broker | No, always buyer |
| Import customs clearance | Supplies documentation to the buyer's broker | Appoints the broker and clears the entry | DDP shifts it to supplier |
| Last-mile delivery and unload | Arranges delivery to address under DAP or DDP | Unloads and receives at FCA, FOB and port terms | Yes, term-specific |