Incoterms: Who Pays Freight & Duty

The incoterm on your proforma invoice…

Term Freight Duty / Customs Best For
EXW (Ex Works) Buyer, factory door Buyer all Experienced
FOB (Free On Board) Seller to load port Buyer from export Most common
CIF (Cost, Ins, Freight) Seller to dest port Buyer at arrival Hands-off
DDP (Delivered Duty Paid) Seller to door Seller pays Lowest risk

Most first-time buyers choose FOB or DDP…

Documents Customs Expects

  • Commercial invoice & packing list…
  • HS / HTS code (Ch.61 knit)…
  • Certificate of origin / FTA form…
  • Bill of lading / air waybill…

HS Codes: Knitwear Basics

Apparel splits by construction, not use…

Garment HS Chapter Typical Code
Knit T-shirt 61 6109.10
Knit hoodie 61 6110.30
Knit trousers 61 6103.49

How a Qualified Exporter Protects Your Shipment

  1. Import/export registration + VAT…
  2. Correct HS + origin on every shipment…
  3. Books forwarder + tracking timeline…
  4. DDP: pays duty, landed cost clear…

A supplier without export qualification is a hidden risk…