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HOME → INCOTERMS 2020 · FOB · OPERATIONAL VALUE SHEET

INCOTERMS 2020 · FOB · OPERATIONAL VALUE SHEET

FOB: find the handoff before you build customs value.

FOB puts the named port of shipment at the centre of the evidence trail. Map what the invoice includes, who booked the main carriage and which costs still need to reach the UK border value.

DIRECT ANSWER · FOB

Use for sea or inland-waterway shipments when the seller delivers the goods on board at the named port of shipment.

Risk moves to the buyer when the goods are on board the vessel at the named port of shipment.

ORIGINAL OPERATIONAL MAP

Delivery, cost and risk handoff.

  1. 01Export preparationSeller
  2. 02On board at named portSeller → Buyer risk
  3. 03Main carriageBuyer
  4. 04UK import and deliveryBuyer
SELLER HANDOFF

Seller side

  • Export clearance
  • Delivery on board
  • Origin costs to the named port
BUYER HANDOFF

Buyer side

  • Main carriage
  • Insurance if wanted
  • UK import clearance and onward delivery
VALUE WORKPAPER

Four checks before the number moves.

Keep the named place, transport evidence and commercial invoice tied to the same consignment.

  1. 01Confirm whether the commercial invoice stops at the FOB handoff.
  2. 02Identify freight, insurance and related costs from shipment to the UK border.
  3. 03Keep post-import inland transport separate when the evidence supports a deduction.
  4. 04Tie the named port, bill of lading and freight invoice to the same shipment.
SVGFOB operational mapDOWNLOAD ↓
NEXT WORKPAPER

Cross-foot the cost trail.

Bring the goods amount, currency direction, freight, insurance and adjustments into one browser-only calculation.

OPEN THE VALUE + DUTY WORKPAPER →BACK TO THE INCOTERMS CHOOSER
PRIMARY SOURCE REGISTER

Keep the official page open.

Facts above are traced to the source edition checked on 17 July 2026. Operational prompts organise the job; they do not replace the current official instruction.

  1. Customs valuation: IncotermsHM Revenue & Customs · GOV.UK · CHECKED 17 JULY 2026
  2. Customs valuationHM Revenue & Customs · GOV.UK · CHECKED 17 JULY 2026
  3. Incoterms rulesInternational Chamber of Commerce · CHECKED 17 JULY 2026

Bring the real workflow to the numbers call.

Map the source documents, current handling time, customs system and failure points. Leave with the best first workflow and an ROI range.

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SOURCE-LED AUTHORITY ASSET · REVIEWED 2026-07-17 · SOURCES AND CORRECTIONS · pack@getdeclarix.com