Incoterms

DAF ( delivered at frontier): the seller fulfills his obligation to deliver when the goods have been made available, cleared for export, at the named point and place at the frontier,but before the customs border of the adjoining country.
“Delivered at frontier” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of Transport not unloaded, cleared for export, but not cleared for import at the named point and place at the frontier, but before the customs border of the adjoining country.
“Delivered Duty unpaid” means that the seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination. DAP has replaced previous DAF,des, and DDU.
The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any “duty” (which term includes the responsibility for and the risks of the carrying out of customs formalities.

New structure of toilets
The innovations in Incoterms 2010 include the partitioning of seven multimodal and four clans, which can be applied to all modes of Transport and can only be applied to sea and inland waterway.

Clauses covering all modes of transport:
EXW – Ex Works : Delivered Duty unpaid
“Free carrier” means that the seller delivers the goods, cleared for export, to the carrier nominated by the buyer at the named place.
CPT-carriage paid to (…named place of destination)
CIP – carriage and insurance paid to (named place of destination)
DDU – delivered at frontier (…named place)
Delivered at frontier
DDP – Delivered Duty Paid (named place of destination)

Only those clauses which cover the sea and inland waterway:

FAS – free alongside ship (…named port of shipment)
FOB – free on board (…named port of shipment) “free on board” means that the seller delivers when the goods pass the ship’s rail in the port of shipment.
CFR – cost and freight (…named port of destination)
CIF – Cost, Insurance and freight (…named port of destination) “Cost, Insurance and freight” means that the seller delivers when the goods pass the ship’s rail in the port of shipment.

The risk of loss of or damage to the goods is transferred from the seller to the buyer.

In terms of risk transfer, FOB, CFR and CIF have also been modernized. The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any “duty” (which term includes the responsibility for and the risks of the carrying out of customs formalities.)The risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time the goods have been delivered on board the vessel, is transferred from the seller to the buyer.