Incoterms 2020 Explained for China Imports: EXW vs FOB vs CIF vs DDP

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Figures last checked: 31/10/2026.

Here are Incoterms 2020 explained for buyers in China. Every quote from a Chinese supplier ends with three letters: EXW, FOB, CIF or DDP. These Incoterms 2020 rules decide who pays for each step from the factory to your warehouse, and the exact moment the goods become your risk. Pick the wrong one and a "cheap" price can end up costing more than a dearer one.

This guide explains the seven Incoterms that matter when buying from China, shows the same order priced four ways, and explains how your choice affects customs value in the EU, the UK, the Gulf and the USA.

Short answer: Incoterms 2020 are ICC rules that say who pays each leg of a shipment, where risk passes from seller to buyer, and who clears customs. For most small importers buying from China, FOB a named Chinese port is the safest default: the supplier clears export, and your own forwarder handles freight.

In 30 seconds

• Default choice: FOB a named Chinese port (or FCA for container cargo), with your own freight forwarder.

• CIF includes insurance, but only the minimum: 110.00% of the contract value under Institute Cargo Clauses (C).

• DDP looks simple but can hide who the importer is and whether duties were paid correctly.

• Customs value: the EU, UK and GCC add freight and insurance to the border; the US leaves international freight out.

In this guide: Quick verdict · Incoterms 2020 explained · Why FOB is the common default (and when FCA is b · Does CIF include insurance · Incoterms 2020 vs 2010 · How much does each Incoterm cost · Do Incoterms change customs duty · Is DDP from China safe · What should a supplier quote say about Incoterms · How to choose the right Incoterm for a China imp · Which Incoterm for which importer · By region · Incoterms mistakes to avoid (and what to do if i · Checklist · Key takeaways

Quick verdict: which Incoterm is best for importing from China?

For most small importers the answer is the top box: get a forwarder and ask for FOB. It is also the term Chinese factories quote most often, so you rarely need to negotiate it.

Incoterms at a glance: the buyer's scorecard

The scorecard rates each rule from the buyer's side. It is an editorial summary, not an ICC rating.

Incoterms 2020 explained: the 7 rules that matter for China imports

The ICC publishes eleven Incoterms 2020 rules (ICC). Seven come up when buying from China. Each answers three questions: who pays each leg, who carries the risk of loss or damage, and who handles customs at each end.

1. EXW (Ex Works): goods ready at the factory. You handle everything after, even loading and Chinese export clearance.

2. FCA (Free Carrier): the supplier clears export and hands the goods to your carrier at a named place.

3. FOB (Free On Board): the supplier clears export and loads the goods on the ship you booked.

4. CFR (Cost and Freight): FOB plus sea freight to your port, paid by the supplier. Risk still passes on board in China.

5. CIF (Cost, Insurance and Freight): CFR plus minimum cargo insurance.

6. DAP (Delivered at Place): delivered to your named place; you pay import duties and taxes.

7. DDP (Delivered Duty Paid): DAP plus import clearance, duties and taxes paid by the supplier.

The full list of 11 Incoterms: what about CPT, CIP, DPU and FAS?

The eleven rules fall into two families. Seven work for any mode of transport. Four (FAS, FOB, CFR and CIF) are for sea and inland waterway only (ITG). The four rules this guide does not cover in depth are rarer in China trade, but you will meet them:

• CPT (Carriage Paid To): the any-mode cousin of CFR. The seller pays freight to your named place, but risk passes when the goods are handed to the first carrier in China.

• CIP (Carriage and Insurance Paid To): CPT plus insurance. Unlike CIF, Incoterms 2020 requires the wider Institute Cargo Clauses (A) (ICC). For air freight, CIP is the right term where CIF would be wrong.

• DPU (Delivered at Place Unloaded): the former DAT, renamed in 2020. It works like DAP, except that the seller also unloads the goods (ICC).

• FAS (Free Alongside Ship): the seller places the goods next to the ship at the Chinese port. It is used for bulk and heavy cargo, rarely for consumer goods.

What is the difference between FOB and FCA?

Both make the supplier clear Chinese export. Under FOB, risk passes when goods are on board the ship. Under FCA, it passes when the goods are handed to your carrier at the named place, such as the factory gate or a container terminal. FCA works for every transport mode; FOB does not.

Note the trap in CFR and CIF: the seller pays freight to your port, but the risk is yours from the Chinese port. If the ship has trouble at sea, you claim on the insurance; you do not claim from the supplier (Shipping Solutions).

Why FOB is the common default (and when FCA is better)

FOB splits the job in a natural way: the supplier handles its own country (trucking, export clearance, loading), and you handle the international leg with a forwarder you chose. You see the real freight price, and you can compare forwarders.

One technical point: FOB is designed for goods loaded on board a ship. ICC guidance notes that FOB may be inappropriate when goods are handed to the carrier before loading, for example containers delivered to a terminal, and that FCA should be used then (Cole International, ICC FOB note). In practice many China quotes still say FOB for containers. If your forwarder or bank prefers FCA, Incoterms 2020 lets the parties agree that an on-board bill of lading is issued under FCA (ICC).

EXW looks cheapest, but the buyer is responsible for Chinese export formalities. A foreign buyer usually cannot do that itself, so it ends up paying a forwarder or agent in China. Use EXW only when that service is already part of your forwarder's quote.

Does CIF include insurance? Yes, but only 110.00% minimum cover

Under CIF the seller must insure the goods for you. Incoterms 2020 sets the minimum: cover of at least 110.00% of the contract value, under Institute Cargo Clauses (C) (Shipping Solutions; ICC). CIP, its cousin for any transport mode, now requires the wider Clauses (A) (ITG).

Clause C lists named major events: fire or explosion, the vessel stranded, sunk or capsized, collision, discharge at a port of distress, general average and jettison (Institute Cargo Clauses (C)). Theft or water damage are not on that list.

For goods that can be stolen, broken or wetted (electronics, glass, spare parts), ask the supplier for Clause A cover in the contract, or buy FOB and take your own cargo policy through your forwarder. Always ask for the insurance certificate before paying the balance.

Incoterms 2020 vs 2010: what changed, and is Incoterms 2030 coming?

Some supplier templates still print "Incoterms 2010". The main 2020 changes (ICC; ITG):

• DAT became DPU. The destination can now be any place, not only a terminal.

• CIP insurance went up to Institute Cargo Clauses (A). CIF stays at the minimum Clauses (C).

• FCA can produce an on-board bill of lading. The parties can agree that the buyer tells its carrier to issue one to the seller, which helps when a bank asks for it.

• Own transport is allowed under FCA, DAP, DPU and DDP, so a seller or buyer can move goods with its own trucks.

• Security and costs are clearer. Security duties sit in articles A4 and A7, and every cost is listed together in A9/B9.

On 31/10/2026, Incoterms 2020 is still the current version. The ICC's 2026 work plan includes laying the groundwork for Incoterms 2030, but there is no launch date and no public draft yet (DHL, 22/10/2026). Parties may still choose an older version, so always write the year: the ICC warns that leaving it out "could cause problems that may be difficult to resolve" (ICC, Incoterms 2020 introduction).

Do Incoterms transfer ownership of the goods?

No. The ICC is explicit: the rules are not a contract of sale, and they do not deal with the transfer of title or ownership, the price, the time or method of payment, or remedies for breach. They only apply once you write them into a contract (ICC, Incoterms 2020 introduction). So "FOB Ningbo" tells you when the risk becomes yours, not when the goods become yours. Ownership, payment and what happens if the supplier delivers late all belong in your purchase contract.

Freight prepaid or freight collect: what your Incoterm means for the bill of lading

Under CFR and CIF the seller pays the sea freight upfront ("freight prepaid"). Under EXW and FCA, and usually FOB, the buyer pays it ("freight collect") (Marine Insight). Check the freight box on the draft bill of lading before it is issued: a "collect" bill under a CIF contract means someone may bill you twice for the same freight.

How much does each Incoterm cost? Three worked examples

Three fictional importers, three order sizes, three regions. Costs marked "assumed" are illustrations, not quotes.

Example 1: EXW vs FOB vs CIF vs DDP on a USD 10,000.00 order to Dubai

Example scenario. A Dubai importer orders 1,000 LED work lights from a Ningbo factory: one 20ft container to Jebel Ali. All costs below are illustrative, not quotes; freight changes every week.

The lesson: the three first quotes look very different but land at the same total. The only fair comparison is landed cost. Here the DDP quote costs USD 500.50 more, which is the supplier's margin for taking on your border risk. In real life, CIF quotes also often include a freight markup you cannot see. Build each quote into a landed cost sheet; our landed cost guide shows how.

The 5.00% duty reflects the general UAE rate on CIF value (PwC Tax Summaries, UAE); check your own product's tariff line.

What does that mean per unit?

Divide each total by 1,000 lights. EXW, FOB and CIF all land at USD 13.70 per unit; DDP lands at USD 14.20 per unit. A gap of USD 0.50 per light may be worth paying for a first test order. On a repeat order of several containers, it adds up quickly, which is why growing importers move to FOB.

Two more points change the picture. First, in the Gulf, import VAT is charged on top of the duty-paid value: 5.00% in the UAE (PwC Tax Summaries, UAE) and 15.00% in Saudi Arabia (PwC Tax Summaries, Saudi Arabia). In the UAE, VAT-registered businesses can generally recover import VAT (Middle East Briefing), which works best when the import is declared in their own name. Second, freight prices move every week, so compare quotes from the same week.

Example 2: a small first order (USD 3,000.00) to the UK, FOB vs DDP

Example scenario. A Manchester start-up orders 600 steel water bottles from a Shenzhen factory. Volume is about 2.00 CBM, so it ships LCL (shared container). The supplier offers FOB Shenzhen at USD 3,000.00 or DDP Manchester at USD 4,350.00, VAT included. The UK standard VAT rate is 20.00% (GOV.UK). The duty rate is an assumption: look up your own commodity code on the UK Trade Tariff.

Route A wins by USD 403.60, or USD 0.67 per bottle. The reason is VAT: with postponed VAT accounting, a VAT-registered importer declares and reclaims import VAT on the same return, so it costs nothing in cash (GOV.UK). Under DDP the VAT is paid in someone else's name, so you cannot reclaim it.

On small orders, fixed fees weigh heavily: USD 530.00 of port, broker and delivery charges add 17.67% to a USD 3,000.00 order, which is why DDP looks tempting. Use the floor check: goods plus duty plus VAT come to USD 3,814.68 before any freight. A DDP price near or below that floor cannot be paying the real duty and VAT.

Example 3: a large repeat order (USD 50,000.00) to Saudi Arabia, FOB vs CIF vs DDP

Example scenario. A Riyadh distributor reorders 5,000 units: one 40ft container from Shenzhen to Dammam, then by truck to Riyadh. It is VAT-registered and declares imports in its own name. The duty uses the standard 5.00% GCC rate as an assumption; PwC notes that Saudi tariff protection for some locally made goods can reach 25.00% (PwC Tax Summaries, Saudi Arabia), so check your line. Saudi VAT is 15.00% (PwC Tax Summaries, Saudi Arabia).

CIF costs USD 657.74 more than FOB here. The CIF price sits USD 800.00 above the FOB price plus the forwarder's freight, and that gap buys only Clause C cover. DDP costs USD 10,437.74 more, mostly because the 15.00% VAT is buried in a price the distributor cannot reclaim. At this size, FOB with your own forwarder is clearly the better deal.

What the three examples teach: on a small order the cash gap between FOB and DDP is modest, so run the floor check and decide. On mid-size orders, EXW, FOB and CIF land close together, so compare on control. On large orders, hidden freight margins and lost VAT grow with the order: buy FOB or FCA and stay importer of record.

Do Incoterms change customs duty? Customs value in the EU, UK, GCC and USA

Customs duty is a percentage of a customs value. The WTO valuation agreement lets each country decide whether freight and insurance to the border are included (WTO, Article 8.2). Two systems result:

• EU (CIF basis): the customs value includes transport and insurance costs up to the place where goods enter the EU (Union Customs Code, Art. 71(1)(e)).

• UK (CIF basis): HMRC requires transport and insurance costs up to the place of import into the UK to be included (GOV.UK).

• GCC (CIF basis): UAE duty is generally charged on the CIF value (PwC Tax Summaries, UAE), and Saudi customs value includes freight and insurance to the Saudi port (PwC Tax Summaries, Saudi Arabia). The GCC starts from the transaction value (ZATCA).

• USA (FOB-style basis): the transaction value excludes costs of transportation and insurance incident to the international shipment (19 U.S.C. 1401a(b)(4)(A)).

So in CIF countries, buying FOB does not lower your duty: customs adds the freight anyway, using your forwarder's invoice. In the US, buying CIF does not raise it, as long as freight and insurance are shown separately on the invoice or documents.

Is DDP from China safe? The traps behind "door-to-door, all included"

Under DDP the supplier, or its forwarder, clears customs in your country. Fine for a courier sample; for a real shipment, ask four questions first.

1. Who is the importer of record? If it is not your company, you may lose the import VAT and hold no customs documents.

2. What value was declared? Some "DDP" lines under-declare to reduce duty. Penalties can follow the goods to the buyer.

3. Who actually clears the goods? Often a third-party agent, not the supplier.

4. What is not included? Storage, inspection or demurrage at the port often fall back on you.

A safer alternative for most importers is DAP to your warehouse plus your own customs broker: you get door delivery but stay the declared importer.

DDP shipping risks for the importer: who pays if duty is not paid?

In the US, customs looks to the importer of record, whatever the sales contract says. A US trade law firm notes that buyers can be pressured to pay duties that a DDP seller left unpaid, and that recovering the money from an overseas seller rarely works (Harris Sliwoski). In the EU, the Court of Justice has held that an importer can deduct import VAT only if it bears the import costs, can dispose of the goods as owner and includes those costs in its own taxable sales (PwC Malta on the Weindel case). A DDP agent that declares your goods usually meets none of those tests, and you did not pay the VAT, so nobody reclaims it.

Who is DDP for, and who should avoid it?

In the UK, a VAT-registered business can even use postponed VAT accounting and declare import VAT on its VAT return instead of paying it at the border, but the declaration must carry its own details (GOV.UK: accounting for import VAT). A blind DDP shipment usually loses that benefit.

What should a supplier quote say about Incoterms?

An Incoterm without a place is incomplete. "FOB" alone does not say which port; "CIF" alone does not say which destination. Always write the rule, the named place and the version, for example "FOB Ningbo, Incoterms 2020". Then check what the quote leaves out.

Remember that an Incoterm does not set when you pay. Deposit and balance are a separate term; see how to pay a Chinese supplier. Before you pay any deposit, verify the supplier, and book a pre-shipment inspection before the balance.

How to choose the right Incoterm for a China import, step by step

Use these steps for every new supplier or new product. They take less than a day once you have a forwarder.

1. Ask for two quotes. Ask the supplier for FOB a named Chinese port and, if you want a comparison, a DAP or DDP price to your door.

2. Get a forwarder price. Ask one or two forwarders for freight from that port, cargo insurance and destination charges. Marketplaces such as Freightos let you compare indicative rates.

3. Build a landed cost. Add duty on the right base (CIF value outside the US), port fees, delivery and import VAT if you cannot recover it. Use the landed cost method.

4. Write the term in full. Put the rule, the named place and the version in the pro forma and contract: "FOB Ningbo, Incoterms 2020".

5. Match the documents. The same Incoterm and place must appear on the pro forma, commercial invoice and bill of lading. Banks and customs check this.

6. Insure and track the risk point. Know the exact moment risk becomes yours, and have Clause A cover in place from that moment.

Which Incoterm for which importer?

The best rule depends less on the product than on you: your volume, your forwarder and whether you can clear customs. These four profiles cover most TRG readers.

If you are still choosing a company structure for buying (Hong Kong, Dubai or a US LLC), that choice also decides who can be importer of record. Our Hong Kong vs Dubai vs US LLC comparison explains the trade-offs.

By region: MENA, Europe, USA

The Incoterm itself is the same everywhere. What changes is how your country values goods for duty, which taxes come on top, and what paperwork must exist before the ship leaves China.

• Gulf (UAE, Saudi Arabia): the general rate is 5.00% of CIF value (PwC Tax Summaries, UAE), but Saudi Arabia applies higher duty to many lines (PwC Tax Summaries, Saudi Arabia). FOB with a forwarder to Jebel Ali or Dammam is the norm. Import VAT applies on top: 5.00% in the UAE and 15.00% in Saudi Arabia. If you pay a supplier from the region, see how to pay a Chinese supplier from the UAE and from Saudi Arabia.

• Egypt: sea shipments need Advance Cargo Information. The importer registers on the Nafeza portal and obtains an ACID number, and the shipment data must be filed at least 48 hours before the cargo leaves China. ACI has been mandatory for all sea shipments since 01/10/2021, and the Chinese exporter must register on the CargoX platform and upload the shipping documents (DHL Global Forwarding). Duty is based on CIF value (Andersen Egypt). Whatever Incoterm you choose, the supplier must not load before the ACID exists.

• Morocco, Tunisia, Jordan: confirm the duty base with your customs broker, and make sure the Incoterm and named place match on the pro forma, the commercial invoice and the bill of lading. See our Egypt and Morocco guides, and import documents explained.

• EU and UK: CIF-based customs value (see paying suppliers from Europe), so freight is always in the duty base. Be careful with DDP: import VAT is normally reclaimed by the importer, so you want to be the declarant.

• USA: duty on the FOB-style value. Duty-free de minimis treatment has been suspended for all countries since 29/08/2025 (KPMG on the CBP notice). A CBP rule effective 24/06/2026 keeps that suspension in place indefinitely for all modes except international post, and the exemption ends by statute on 01/07/2027 (Federal Register, 24/06/2026). The Supreme Court ruling of 20/02/2026 on IEEPA tariffs did not change this. So even small DDP or courier parcels need a proper entry. See also paying a Chinese supplier from the USA. Keep freight and insurance clearly separated in your documents. Buying through a company structure? Compare options in Hong Kong vs Dubai vs US LLC or use the Setup Route Finder.

Incoterms mistakes to avoid (and what to do if it goes wrong)

If something still goes wrong:

1. Goods damaged in transit: check where risk had passed. After that point, claim on the cargo insurance, not the supplier. Note damage on the delivery receipt and take photos.

2. Unexpected destination charges under CIF: ask the local agent for an itemised invoice and compare with your forwarder's local rates next time.

3. DDP shipment held at customs: ask the supplier for the declarant's name and the declaration copy at once; consult a licensed customs broker in your country.

Checklist: before you accept an Incoterm

• Rule + named place + version written, e.g. "FOB Ningbo, Incoterms 2020"

• Right rule for the transport: FOB/CFR/CIF for sea only, FCA for air, courier and containers

• Forwarder quote obtained for the legs you pay

• Insurance level confirmed: Clause A, or your own policy

• Landed cost calculated for every quote, including duty on the right value base

• Importer of record is your company (avoid blind DDP)

• Same Incoterm on pro forma, commercial invoice and bill of lading

Key takeaways

• Incoterms 2020 decide who pays, who carries risk and who clears customs; they do not set payment dates.

• FOB a named Chinese port with your own forwarder is the best default; use FCA for air, courier and terminal hand-overs.

• CIF insurance is only 110.00% under Clause C; ask for Clause A or insure yourself.

• Compare quotes on landed cost, never on the supplier price alone.

• Outside the US, duty is on CIF value whatever term you buy on; under CFR and CIF the risk is yours from the Chinese port.

• Avoid blind DDP: stay importer of record for real shipments.

• The bigger the order, the more a hidden freight margin or lost import VAT costs you.

Glossary

Incoterms 2020: the ICC's eleven three-letter rules for who pays, who carries risk and who clears customs in a sale of goods.

Named place: the port or address written after the rule; it fixes the delivery point.

Institute Cargo Clauses (A) / (C): standard marine cargo insurance wordings; A is wide cover, C covers named major events.

Importer of record: the party named on the import declaration and responsible to customs.

Customs value: the amount on which customs duty is calculated.

Landed cost: the total cost of goods delivered to your warehouse, duties included.

DPU: Delivered at Place Unloaded, the 2020 name for the former DAT rule.

Freight prepaid / freight collect: whether the sea freight is paid by the shipper before departure or by the buyer at destination.

LCL: less than container load; your goods share a container with other shippers.

FAQ

Is FOB or CIF better when importing from China? For most importers FOB, because you choose the forwarder and see the true freight cost. CIF suits a first order when you have no forwarder yet.

Does CIF insurance cover theft? Not under the minimum Clause C cover, which lists major events such as fire, sinking and collision. Ask for Clause A in the contract or buy your own cargo policy through your forwarder.

Can I use FOB for air freight from China? No. FOB is for sea and inland waterway transport only. Use FCA for air, courier and rail, with the airport or the supplier's premises as the named place.

Does buying FOB reduce customs duty in the EU or the Gulf? No. Customs there adds freight and insurance to the border, so the duty base is the same as under CIF.

Why is a DDP quote from China higher? The supplier prices in duty, taxes, clearance and its own risk at your border. Check who acts as importer.

What is the difference between DAP and DDP? Under both, the seller delivers to your place. Under DAP you clear customs and pay duties; under DDP the seller does.

Do Incoterms say when I pay the supplier? No. Payment terms such as a 30.00% deposit are agreed separately in the contract. Write both the Incoterm and the payment terms in the pro forma so they cannot be confused.

Which Incoterm is best for Amazon FBA shipments from China? Many sellers use FOB or FCA with a forwarder that delivers to the warehouse. Make sure your company, not the supplier, is importer of record so you hold the customs documents. Avoid blind DDP lines for large shipments.

Who pays destination port charges under CIF? The buyer, in most cases. CIF covers freight to your port, but terminal handling, delivery orders and storage at destination are normally billed locally to you. Ask for an estimate before you accept a CIF quote.

Do Incoterms transfer ownership of the goods? No. The ICC states that Incoterms do not deal with the transfer of property, title or ownership, nor with price or payment. Write when ownership passes in your purchase contract, separately from the Incoterm.

What is the difference between CIF and CIP? CIF is for sea and inland waterway only and needs the minimum Clause C insurance. CIP works for any transport mode, including air, and Incoterms 2020 requires the wider Clause A cover. For air freight from China, ask for CIP rather than CIF.

Is Incoterms 2020 still current in 2026, and when will Incoterms 2030 arrive? Yes, Incoterms 2020 is the current version on 31/10/2026. The ICC has started groundwork for Incoterms 2030, but no launch date or draft has been published. Keep writing "Incoterms 2020" in contracts. Older versions such as Incoterms 2010 can still be chosen, but some rules differ, so always state the year.

Related guides

• Landed Cost China Imports: Formula & Examples (2026)
• Import Documents from China: Full Guide (2026)
• How to Pay a Chinese Supplier: Wise vs Payoneer vs Airwallex
• Pre-Shipment Inspection China: Cost, AQL & Steps (2026)
• Setup Route Finder: which company should you open?

This article is for general information only and is not legal, tax or financial advice. Customs rules and duty rates change; confirm with a licensed customs broker or your customs authority before you ship.

Sources

• ICC: Incoterms 2020 (checked 31/10/2026)

• Shipping Solutions: Incoterms CIF spotlight (checked 31/10/2026)

• ITG: Incoterms 2020 information sheet (checked 31/10/2026)

• Cole International: Incoterms 2020 FOB (checked 31/10/2026)

• If Insurance: Institute Cargo Clauses (C) (checked 31/10/2026)

• WTO: Customs Valuation Agreement (checked 31/10/2026)

• Union Customs Code, Article 71 (checked 31/10/2026)

• GOV.UK: Delivery costs to include in the customs value (checked 31/10/2026)

• ZATCA: Basis of value determination for customs purposes (checked 31/10/2026)

• Middle East Briefing: UAE customs duties (checked 31/10/2026)

• PwC Tax Summaries: Saudi Arabia other taxes (checked 31/10/2026)

• GOV.UK: Check when you can account for import VAT on your VAT Return (checked 31/10/2026)

• DHL Global Forwarding: Shipping to Egypt, ACI rules (checked 31/10/2026)

• KPMG: CBP implements EO suspending duty-free de minimis (checked 31/10/2026)

• Cornell LII: 19 U.S.C. 1401a (checked 31/10/2026)

• ICC Library: Introduction to Incoterms 2020 (checked 31/10/2026)

• ICC: Incoterms rules, first published in 1936 (checked 31/10/2026)

• DHL: Next Incoterms revision (checked 31/10/2026)

• PwC Tax Summaries: UAE other taxes (checked 31/10/2026)

• GOV.UK: VAT rates (checked 31/10/2026)

• Federal Register: Indefinite suspension of the de minimis exemption, 24/06/2026 (checked 31/10/2026)

• Harris Sliwoski: The hidden risks of unpaid tariffs under DDP (checked 31/10/2026)

• PwC Malta: CJEU ruling on import VAT deduction (checked 31/10/2026)

• Marine Insight: What is freight collect in shipping (checked 31/10/2026)

• Andersen Egypt: Navigating customs and import VAT in Egypt (checked 31/10/2026)