Incoterms 2020 and UK transport: who handles customs and costs

Knowledge base

Incoterms 2020 and UK transport: who handles customs and costs

How the Incoterms 2020 rules split costs, risk and customs duties between exporter and importer in transport to the United Kingdom.

Incoterms 2020 are the International Chamber of Commerce (ICC) rules that split costs and risk between seller and buyer. For transport to the UK the exporter usually clears the export (except EXW) and the importer clears the GB import (except DDP). The rules do not govern transfer of ownership.

Key facts

  • There are 11 rules: 7 for any mode of transport (EXW, FCA, CPT, CIP, DAP, DPU, DDP) and 4 for sea (FAS, FOB, CFR, CIF).
  • EXW shifts export clearance to the buyer, DDP shifts import clearance to the seller.
  • Incoterms allocate cost and risk, but do not transfer title or replace the sales contract.
  • Agree the chosen rule in the contract before shipping to the UK.
Incoterms 2020 is a set of 11 standardised ICC trade rules describing who bears the costs, risk and customs duties on a given route.

This is general information, not legal advice. We match the rule to the Poland ⇄ UK route as part of the haul. See customs clearance and knowledge.

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