⚡ Quick Incoterm Finder
📊 Risk & Cost Transfer — Seller → Buyer
Click any term above to jump to its explanation below.
Seller makes goods available at their premises (factory/warehouse). The buyer collects and handles everything: export clearance, loading, freight, insurance, import customs duty and VAT.
- Package & label goods
- Make available at named place
- Provide commercial invoice
- Export clearance & loading
- All freight & insurance
- Import customs & duty in SA
Seller delivers goods to a named carrier or another nominated party at the seller's premises or another named place. Export formalities are the seller's responsibility. Risk transfers to buyer once goods are handed to carrier.
- Export clearance & export duty
- Delivery to named carrier
- Main carriage & insurance
- SA import duty & VAT
Seller pays freight to the named destination. Risk transfers to buyer when goods are handed to the first carrier — earlier than when freight is paid to. The buyer must arrange their own insurance for the main leg.
- Export clearance
- Freight to named destination
- Insurance (optional but advised)
- SA import duty & VAT
- Destination port charges
Same as CPT, but the seller must also provide cargo insurance. Incoterms 2020 raised the minimum insurance requirement to Institute Cargo Clauses (A) — the highest level — for CIP (previously only Clause C).
- Export clearance
- Freight to named destination
- Insurance (ICC Clauses A)
- SA import duty & VAT
- Destination terminal charges
Seller delivers goods, ready for unloading, at the named destination (e.g. buyer's warehouse in Johannesburg). Seller pays all costs to get goods there — but the buyer handles import clearance, customs duty and VAT at the destination.
- Export clearance
- All freight & insurance
- Unloading at destination port
- SA import duty & VAT
- SARS customs clearance costs
Formerly DAT (Delivered at Terminal). Seller delivers goods unloaded at the named place — this can be a terminal, warehouse, or the buyer's premises. DPU is the only Incoterm where the seller is responsible for unloading.
- All freight, insurance & unloading
- Export clearance
- SA import duty & VAT
- Onward transport from terminal
The seller bears maximum responsibility — paying all costs including export clearance, freight, insurance, SA import duty and VAT, and delivery to the buyer's door. The buyer simply receives the goods.
- Export & import clearance
- All freight & insurance
- SA customs duty & VAT
- Delivery to named destination
- Accept delivery
- Assist with import formalities if required
🚢 Sea & Inland Waterway Only
Seller delivers goods alongside the vessel at the named port of shipment (e.g. Durban Port). The seller handles export clearance. Risk and cost transfer to buyer once goods are alongside the ship.
- Inland transport to port
- Export clearance & export duty
- Loading onto vessel
- Ocean freight & insurance
- SA import duty & VAT
Seller loads goods onto the vessel at the named port. Risk and cost pass to the buyer once goods are on board. Export clearance is the seller's responsibility.
- All costs to port of loading
- Loading onto vessel
- Export clearance
- Ocean freight from origin port
- Marine insurance
- SA import duty & VAT
- Port & clearing charges in SA
Seller pays freight to the named port of destination but risk transfers to the buyer when goods are loaded on board at origin. Insurance is the buyer's responsibility.
- Export clearance
- Ocean freight to SA port
- Marine insurance
- SA import duty & VAT
- Port & terminal charges
Seller pays freight and minimum insurance to the named port of destination. Risk transfers when goods are on board at origin. CIF is the basis SARS uses to determine customs value — all import duties in SA are calculated on the CIF value at the SA port of entry.
- Export clearance
- Ocean freight to SA port
- Minimum marine insurance (ICC C)
- SA import duty (on CIF value)
- 15% VAT (on CIF + duty)
- Port & clearing charges
📋 Quick Reference — All 11 Incoterms 2020
| Term | Full Name | Mode | Seller pays freight? | Seller pays insurance? | Seller clears SA import? |
|---|
🇿🇦 Key Rules for South African Importers
- SARS calculates duty on the CIF value — even if your contract is on EXW or FOB terms, SARS requires the full cost + insurance + freight to be declared.
- Import VAT = 15% on (CIF value + duty) — VAT is paid at entry and is reclaimable if your business is VAT-registered.
- Port and handling charges are separate — Transnet Port Terminals (TPT) and container depot charges are in addition to SARS duties.
- DDP from foreign sellers: If a foreign seller offers DDP pricing, they must have a South African customs broker to clear goods and pay SARS on your behalf. Confirm this in writing.
- SADC preferential rates: Goods from SADC countries may qualify for reduced or zero duty — but require a certificate of origin. Check our Trade Agreements page.