CIF (Cost, Insurance and Freight) – The cost, freight and insurance charges of the goods for transporting to the destination port and then delivering it the final location falls upon the seller. DPU (Delivered at Place Unloaded) – Apart from bearing the cost and risks for delivering the cargo, the seller also bears the costs of unloading it while the buyer has to pay for the import duties and taxes. The buyers and sellers can now use their means of transport for delivering or collecting the cargo from the port under the incoterm DPU, DDP, and DAP.