Incoterms 2020: Complete Guide for Morocco

All 11 Incoterms® rules explained for Moroccan buyers and sellers · Updated 2025

Incoterms® (International Commercial Terms) are standardized rules published by the International Chamber of Commerce (ICC) that define the responsibilities of sellers and buyers in international commercial transactions: who pays freight, who insures the goods, and when risk transfers.

The current version is Incoterms® 2020, which came into effect on January 1, 2020. They include 11 rules divided into two groups: 7 rules applicable to any transport mode and 4 rules reserved for sea and inland waterway transport.

The 11 Incoterms 2020

EXWEx WorksFCAFree CarrierCPTCarriage Paid ToCIPCarriage and Insurance Paid ToDAPDelivered at PlaceDPUDelivered at Place UnloadedDDPDelivered Duty PaidFASFree Alongside ShipFOBFree On BoardCFRCost and FreightCIFCost, Insurance and Freight

Incoterms comparison table

Departure Group — Any mode

EXWEx Works

The seller makes goods available at their premises. The buyer bears all costs and risks from the seller's factory.

Minimal risk for the seller

FCAFree Carrier

The seller delivers goods to the buyer's nominated carrier at a named place. Recommended for containerized transport.

Risk transfers on delivery to carrier

CPTCarriage Paid To

The seller pays freight to destination. Risk transfers to the buyer when goods are handed to the first carrier.

Seller pays freight, buyer bears risk from shipment

CIPCarriage and Insurance Paid To

Like CPT, but the seller also procures maximum cargo insurance coverage (Institute Cargo Clauses A).

Seller insures goods to destination

Arrival Group — Any mode

DAPDelivered at Place

The seller delivers to the agreed destination, ready for unloading. The buyer handles import customs duties.

Seller bears risk to destination

DPUDelivered at Place Unloaded

The seller delivers and unloads goods at the agreed place (terminal, warehouse, quay). Only Incoterm requiring seller to unload.

Seller responsible through unloading

DDPDelivered Duty Paid

Maximum obligations for the seller: delivery to destination including customs duties, VAT and all import costs. Ideal for buyers wanting turnkey service.

Maximum risk and cost for the seller

Maritime Group — Sea transport only

FASFree Alongside Ship

The seller delivers goods alongside the vessel at the loading port. The buyer bears costs and risks from that point.

Risk transfers alongside the vessel

FOBFree On Board

The seller delivers goods on board the vessel at the loading port. Widely used in Morocco for bulk exports and raw materials.

Risk transfers on board the vessel

CFRCost and Freight

The seller pays sea freight to destination port, but risk transfers to buyer at loading port.

Seller pays freight, buyer bears risk from loading

CIFCost, Insurance and Freight

Like CFR, plus minimum marine insurance taken by the seller. Widely used for raw material imports in Morocco.

Seller insures and pays freight, buyer's risk on board

FAQ

Which Incoterm is most commonly used in Morocco for imports?+

CIF (Cost, Insurance and Freight) is the most frequently used Incoterm for Moroccan imports, especially for raw materials and industrial products arriving by sea from Asia or Europe. FOB is also widely used for Moroccan exports.

What is the difference between FOB and CIF?+

With FOB, risk and costs pass to the buyer once goods are loaded on the vessel. With CIF, the seller also pays sea freight and takes out minimum insurance to the destination port — but risk still transfers on board at the origin port.

Do Incoterms include customs duties?+

Only DDP (Delivered Duty Paid) includes import customs duties in the seller's obligations. For all other Incoterms, customs duties at destination remain the buyer's responsibility.

Can I use Incoterms for domestic trade within Morocco?+

Incoterms are designed for international trade, but they can be used in domestic Moroccan contracts. In that case, clauses related to customs duties and import formalities have no practical application.

Related guides

→ Import / Export Guide in Morocco→ International payment conditions→ Transport & logistics suppliers in Morocco