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CIF (Cost, Insurance and Freight)

Incoterms 2020 rule: seller pays freight and provides minimum insurance to the named destination port, but risk transfers to the buyer at the port of loading.

In detail

CIF is frequently misunderstood because the seller pays freight yet the buyer bears risk from the same point as FOB — when goods are loaded on board at the origin port. Under CIF, the seller must: contract and pay for ocean freight to the named destination port; and provide cargo insurance at minimum coverage (Institute Cargo Clauses Condition C, minimum 110% of CIF value). The buyer receives: the goods at the destination port, the B/L, insurance certificate, and commercial invoice. Customs value implication: CIF invoice price = customs value directly (no need to add freight, it is already included). Insurance consideration: CIF minimum insurance (Condition C) covers only major perils — not theft, contamination, or handling damage. Importers are strongly advised to arrange additional Condition A (All Risks) coverage. Recommendation: FOB gives buyers more control over freight rates; CIF is convenient for first-time importers who want fewer logistics decisions.

Examples

  • CIF Vladivostok $15,000 — customs value = $15,000 without adding freight separately

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