All 11 delivery terms

CPTCarriage Paid To(Cước trả tới)

Any mode of transport

CPT (Carriage Paid To) — the any-mode counterpart of CFR: the seller contracts and pays for carriage to the named destination, but risk passes to the buyer as soon as the goods are handed to the FIRST carrier.

Cost, risk and clearance at a glance

Seller's worksExport port / gateImport port / gateBuyer's premisesCOSTRISKExport clearance: sellerImport clearance: buyerSeller bearsBuyer bears

Delivery & risk transfer

Where several carriers are involved (pickup truck → vessel/aircraft), risk passes on handover to the FIRST carrier — usually still in the export country — unless the contract names a later point. Name BOTH the delivery point (risk) and the destination (freight paid to) explicitly.

Cost split

The seller pays through to the named destination: export clearance plus the through freight it contracted. Unloading at destination follows the seller's carriage contract (included in freight → seller bears it). The buyer pays insurance if any, import clearance and anything beyond the destination.

Insurance

Neither party is obliged to insure — whoever bears the transit risk should consider buying cover for that leg.

Watch out for

  • Same trap as CFR: freight to destination does not mean risk to destination — in-transit damage is the buyer's from the first-carrier handover.
  • The buyer should consider insuring the whole journey itself, or use CIP so the seller must provide the highest cover (Clauses A).

CPT price → Vietnamese customs value

Importing into Vietnam

  • + International insurance (if bought)
Compute duty with this term →

Exporting from Vietnam

  • International freight included in the price
Compute duty with this term →

Legal basis: Circular 39/2015/TT-BTC, amended by 60/2019/TT-BTC.

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