This page is designed to provide a basic level of understanding of Incoterms ® 2020 Rules published by the International Chamber of Commerce (ICC)
The meaning of it is that the delivery is completed for the supplier when the goods are delivered to the recipient at the indicated port of destination. Supplier must pay all export duties and costs for the delivery of the goods to the specified destination. DES is intended only for transporting goods by sea or inland waterway. Supplier pays export duty, packaging the goods and transportation of the cargo to the port, loads the goods on board, hires and pays the ship, engages in unloading from a ship. Recipient insures the goods at will, arranges last mile delivery, pays import duty, relevant certificates, licenses, etc. and unloads a vehicle on spot. DES is designed to transport goods in bulk or in containers, and also for transportation of heavy equipment.
Distribution of costs according to the Incoterm negotiated in the contract. Classification according to the increased level of obligations for the seller.