Customs brokerage
Customs Documents
What to prepare, who pays what, and what lands on the bill.
Incoterms 2020
Who Pays For What
Free On Board
| Step | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Export packing | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Loading at origin | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Export clearance | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Origin terminal | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Main carriage | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller | Seller | Seller |
| Insurance | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer | Seller | Seller | Seller | Seller |
| Destination terminal | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller |
| Delivery to the named place | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Seller | Seller | Seller | Seller |
| Unloading | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller | Buyer |
| Import clearance | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
| Duties & taxes | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Buyer | Seller |
Seller paysBuyer pays
Landed cost
What Lands On The Bill
Duty is charged on the customs value (the goods, freight and insurance in most countries; the goods alone in the United States), import VAT or GST on the value plus the duty. An estimate, not a ruling: your tariff code decides.
Estimate
$0
Customs Questions
Ask a brokeron the deskYes: our licensed brokers file export and import declarations in every country we serve, from $65 a declaration.
It depends on the Incoterm: under DDP the seller pays them, under every other term the buyer does.
A filing US Customs needs 24 hours before an ocean shipment is loaded abroad; we file it for you.



