Delivery term codes
Learn about the codes used by Tax Determination to indicate key details of deliveries.
Delivery term codes indicate:
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Situs
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Which party, buyer or seller, pays for insurance, freight, and duties for goods being delivered
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Where legal title for the goods will transfer
| Code | Description | Notes |
|---|---|---|
| AZTAX | Local Level Sales Tax in Arizona for Out of State Sales | By default, Tax Determination applies sales tax to shipments into Arizona from out of state. If this code is used, Tax Determination will apply sellers use tax instead. |
| CFRD | Cost and Freight - Title passes at destination | The seller is obligated to contract for and pay the cost and freight to bring the item to the port of destination; risk of loss passes when the goods are on board the vessel |
| CFRO | Cost and Freight - Title passes at origin | The seller is obligated to contract for and pay the cost and freight to bring the item to the port of destination; risk of loss passes when the goods are on board the vessel |
| CIFD | Cost, Insurance and Freight | The seller is obligated to contract for and pay the cost, insurance, and freight to bring the item to the port of destination; risk of loss passes when the goods are on board the vessel |
| CIPD | Carriage and Insurance Paid To - Title passes at destination | The seller must contract for and pay the costs of carriage and insurance necessary to bring the goods to the named place of destination |
| CIPO | Carriage and Insurance Paid To - Title passes at origin | The seller must contract for and pay the costs of carriage and insurance necessary to bring the goods to the named place of destination |
| COMM | Commissionaire | This code addresses some of the special rules that may apply in the selling model where a local entity invoices a customer in its own name on behalf of an undisclosed principal |
| CPTD | Carriage Paid To - Title passes at destination | The seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination |
| CPTO | Carriage Paid To - Title passes at origin | The seller must contract for and pay the costs of carriage and insurance necessary to bring the goods to the named place of destination |
| DAFD | Delivered at Frontier - Title passes at destination | The seller is responsible for the cost of transporting the goods to a frontier drop-off point |
| DAFO | Delivered at Frontier - Title passes at origin | The seller is responsible for the cost of transporting the goods to a frontier drop-off point |
| DAP | Delivered At Place | The seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination |
| DAT | Delivered At Terminal | The seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination |
| DDPD | Delivered Duty Paid - Title passes at destination | The seller delivers when the goods are placed at the disposal of the buyer, cleared for import on the arriving means of transport ready for unloading at the named place of destination. The seller is responsible for duties, import clearance, and taxes. |
| DDUD | Delivered Duty Unpaid - Title passes at destination | The seller delivers when the goods are placed at the disposal of the buyer at the named place of destination. The buyer is responsible for duties, import clearance, and taxes. |
| DEQD | Delivered Ex Quay - Title passes at destination | The seller delivers when the goods are placed at the disposal of the buyer at the quay or wharf at the destination port |
| DEQO | Delivered Ex Quay - Title passes at origin | The seller delivers when the goods are placed at the disposal of the buyer at the quay or wharf at the destination port |
| DESD | Delivered Ex Ship - Title passes at destination | The seller delivers when the goods are placed at the disposal of the buyer aboard a ship at the destination port |
| DESO | Delivered Ex Ship - Title passes at origin | The seller delivers when the goods are placed at the disposal of the buyer aboard a ship at the destination port |
| DPU | Delivered At Place Unloaded | Same as Delivered At Terminal |
| EXWO | Ex Works - Title passes at origin | The seller is responsible for transporting the goods to the named place of destination. The buyer is responsible for the transport costs. |
| FASD | Free Alongside Ship - Title passes at destination | The seller delivers when the goods are placed aboard the vessel nominated by the buyer at the named port of shipment; risk of loss or damage passes when the goods are on board the vessel |
| FASO | Free Alongside Ship - Title passes at origin | The seller delivers when the goods are placed aboard the vessel nominated by the buyer at the named port of shipment; risk of loss or damage passes when the goods are on board the vessel |
| FCAD | Free Carrier - Title passes at destination | The seller delivers the goods to the carrier or another person nominated by the buyer at the seller's premises or another named place |
| FCAO | Free Carrier - Title passes at origin | The seller delivers the goods to the carrier or another person nominated by the buyer at the seller's premises or another named place |
| FOBD (Default) | Free on Board - Title passes at destination | The seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment; risk of loss or damage passes when the goods are on board the vessel |
| FOBO | Free on Board - Title passes at origin | The seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment; risk of loss or damage passes when the goods are on board the vessel |
| IMPR | Importer of Record | Allows organizations to specify that they are the importer of record for transactions shipped between countries. This term is currently used for transactions either originating or ending in the EU (excluding transactions ending in Canada). Produces an export result at the origin location and a taxable result at destination. |
| NIMP | Not Importer of Record | Allows organizations to specify that they are not the importer of record for transactions shipped between countries. Produces an out of scope or export result as appropriate. |
| NO_US_FED | No US Fed Export Tax | |
| SPLIT | Supply to Purchaser Subject to Split Payment | |
| TAX_NO_TAX_D | Taxation Occurs at Destination | (Colorado only) This term changes tax type output results from sales tax to sellers use tax in certain jurisdictions for shipments originating from out-of-state |
| TAX_NO_TAX_N | No Tax Applied | Reserved for future use |
| TAX_NO_TAX_O | Taxation Occurs at Origin | (Alabama only) While intrastate transactions are taxed at destination (Ship To) in many states as part of standard content, this term applies tax at origin (Ship From) when title passes at the seller's location |
| XXXD | Any other delivery term - Title passes at destination | |
| XXXO | Any other delivery term - Title passes at origin |