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Incoterms 2020 compared

CIF vs CFR: which Incoterm should you use?

CIF (Cost, Insurance and Freight) versus CFR (Cost and Freight) — who pays freight, where risk transfers, and what each choice does to your landed cost. Last reviewed 16 July 2026.

Quick answer

CIF and CFR are identical except for insurance: under CIF the seller must buy minimum marine cover; under CFR neither party is obliged to insure.

Main freight paid byCIF: Seller · CFR: Seller
Import clearanceCIF: Buyer · CFR: Buyer

CIF vs CFR at a glance

FactorCIFCost, Insurance and FreightCFRCost and Freight
GroupC — Main carriage paidC — Main carriage paid
Transport modeSea & inland waterwaySea & inland waterway
Who pays main freightSellerSeller
Insurance obligationSeller must insure — minimum cover only (Institute Cargo Clauses C)No obligation on either party
Risk transfersWhen goods are loaded on board at the port of shipment — before the seller-paid freightWhen goods are loaded on board at the port of shipment — before the seller-paid freight
Export clearanceSellerSeller
Import clearanceBuyerBuyer
Best forSea freight where the buyer wants a single quote covering goods, freight and basic insuranceSea freight where the buyer wants the seller to book carriage but will insure separately

Based on the Incoterms 2020 rules (ICC). Always confirm the exact obligations in your sales contract — as of 16 July 2026.

When to choose CIF

Choose CIF when you want the seller to arrange sea freight and provide at least basic cargo insurance to the destination port in one quote. It suits buyers who want a hands-off shipment and a nominal insurance layer, though the mandated cover is minimal and usually worth topping up.

When to choose CFR

Choose CFR when you want the seller to book and pay ocean freight but you would rather arrange insurance yourself — typically because you have a better annual marine policy or want proper all-risks cover rather than the thin protection CIF mandates. CFR gives you control of the insurance decision without taking on the freight booking.

What it does to your landed cost

The cost gap is just the insurance premium, but the classification detail matters: in most destinations duty and import VAT are charged on the CIF value, so insurance forms part of the dutiable base under CIF, whereas under CFR your separately bought insurance may sit outside it. On a large consignment that can shift the duty and VAT payable. Run both terms through the calculator to see how the insurance treatment changes your landed cost.

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CIF vs CFR — FAQ

Is the insurance under CIF adequate?
Rarely. CIF only requires minimum cover (Institute Cargo Clauses C), which excludes many everyday risks. Many buyers pick CFR and buy their own all-risks policy, or negotiate CIP-level cover instead.
Does insurance affect the duty I pay?
It can. Where duty is charged on the CIF customs value, the insurance premium is part of the dutiable base. Import VAT is then charged on customs value plus duty and is paid at the border by default — unless postponed via PVA.

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CIF vs CFR

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