(b) Obligations of the parties visualised
The differences among Incoterms are best understood when depicted in a table. The table below shows which action (if applicable) must be undertaken by the seller and which by the buyer. Obviously, this is a cost/price influencing element. However, the choice of one or another Incoterm is often determined by the more practical question: which party is more used to arranging for transportation or insurance, or more familiar with local particularities.
| Loading on truck (carrier) | Export-Customs declaration | Carriage to port of export | Unloading truck in port of export | Loading in port of export | Carriage to port of import | Unloading in port of import | Loading on truck in port of import | Carriage to place of destination | Insurance | Import customs clearance | Import taxes | |
| EXW | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| FCA | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| FAS | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| FOB | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| CFR | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | N/A | Buyer | Buyer |
| CIF | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Seller | Buyer | Buyer |
| DAT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | N/A | Buyer | Buyer |
| DAP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | N/A | Buyer | Buyer |
| CPT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | N/A | Buyer | Buyer |
| CIP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer |
| DDP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | N/A | Seller | Seller |
The transfer of the risk regarding the sold goods somewhat deviates from the overview of obligations to be performed by which party, as shown below:
| Loading on truck (carrier) | Export-Customs declaration | Carriage to port of export | Unloading truck in port of export | Loading in port of export | Carriage to port of import | Unloading in port of import | Loading on truck in port of import | Carriage to place of destination | Import customs clearance | ||
| EXW | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
| FCA | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
| FAS | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | |
| FOB | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | |
| CFR | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | |
| CIF | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | Buyer | Buyer | |
| DAT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | Buyer | Buyer | |
| DAP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | |
| CPT | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | |
| CIP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Buyer | |
| DDP | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |