# Question about accounting transport emissions using different Incoterms **URL:** \ **Category:** Greenhouse Gas Protocol\ **Tags:** question-and-answer\ **Created:** [9 October 2024 09:29 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346 "2024-10-09T09:29:39Z")\ **Posts on this page:** 5\ **Page:** 1
**Author:** ![jelteliekens](https://avatars.discourse-cdn.com/v4/letter/j/c4cdca/32.png) [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Post date:** [9 October 2024 09:29 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346/1 "2024-10-09T09:29:39Z")
Hello everyone, One of our clients has questions about calculating scope 3 emissions related to transportation. They use different Incoterms like DAP, DDP, FOB, and CIF for purchasing goods. Here are their specific questions, considering that the origin of the goods is a Tier 1 supplier of raw materials: 1. **FOB (Free on Board)**: When goods are purchased under FOB terms, they are brought to the port, and the client arranges transport from the port to their location. Which transport emissions should be included: only from the port to their location, or also from the Tier 1 supplier to the port? 2. **CIF (Cost, Insurance, and Freight)**: Under CIF terms, transport is arranged to, for example, Antwerp, and the client arranges transport from Antwerp to Brussels. Which transport emissions should be included: all emissions from the Tier 1 supplier to Brussels, or only from Antwerp to Brussels? 3. **DDP (Delivered Duty Paid) and DAP (Delivered at Place)**: Under these terms, they do not know exactly how the goods reach them, as the supplier arranges the entire transport. Which transport emissions should be included: is a rough estimate of the kilometers from the Tier 1 supplier to their location sufficient, and how do they determine the mode of transport used? Here an overview of Incoterms: ![image](https://europe1.discourse-cdn.com/flex013/uploads/carbonaltdelete/original/1X/b68cb31002c7ec74a51d927fdbaa3c2a65c2626d.jpeg) Any insights and experiences you can share are appreciated. ---
**Author:** ![Sam](https://dub1.discourse-cdn.com/flex013/user_avatar/community.carbonaltdelete.eu/sam/32/39_2.png) [@Sam](https://community.carbonaltdelete.eu/u/Sam)\ **Post date:** [9 October 2024 18:15 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346/2 "2024-10-09T18:15:34Z")
> [@jelteliekens](#): > > One of our clients has questions about calculating scope 3 emissions related to transportation. They use different Incoterms like DAP, DDP, FOB, and CIF for purchasing goods. Here are their specific questions, considering that the origin of the goods is a Tier 1 supplier of raw materials: > > 1. **FOB (Free on Board)**: When goods are purchased under FOB terms, they are brought to the port, and the client arranges transport from the port to their location. Which transport emissions should be included: only from the port to their location, or also from the Tier 1 supplier to the port? > 2. **CIF (Cost, Insurance, and Freight)**: Under CIF terms, transport is arranged to, for example, Antwerp, and the client arranges transport from Antwerp to Brussels. Which transport emissions should be included: all emissions from the Tier 1 supplier to Brussels, or only from Antwerp to Brussels? > 3. **DDP (Delivered Duty Paid) and DAP (Delivered at Place)**: Under these terms, they do not know exactly how the goods reach them, as the supplier arranges the entire transport. Which transport emissions should be included: is a rough estimate of the kilometers from the Tier 1 supplier to their location sufficient, and how do they determine the mode of transport used? My opinion is that the GHG Protocol is clear regarding upstream transportation. All transportation emissions from the gate of the Tier 1 supplier to your warehouse are included, regardless of who pays for it. If you pay for it, you will have the activity data. If the supplier arranges it, you can either ask them for the information or estimate the emissions based on the distance, weight of the goods, and type of transport used. ---
**Author:** ![jelteliekens](https://avatars.discourse-cdn.com/v4/letter/j/c4cdca/32.png) [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Post date:** [9 October 2024 19:55 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346/3 "2024-10-09T19:55:18Z")
Hi Sam, Thanks for getting back to me! Your response is in line with my thoughts. I also came across this post, which is related to my question. The answer is the same: > [@CO2 emissions and incoterms effect for transport](https://community.carbonaltdelete.eu/t/co2-emissions-and-incoterms-effect-for-transport/229): > > Hi, has anyone some experience on how incoterms can impact the CO2 emissions? As an example : my customer buys a same product A (no supplier data available - only industry average data available) and buys it sometimes direct from the original location and sometimes through a third party. More specific : For product A, an industry-average emission factor is available - there is no supplier-specific data -so transport is included in the emission factor. Original product A comes from South Ame… ---
**Author:** ![carbonaltdelete](https://dub1.discourse-cdn.com/flex013/user_avatar/community.carbonaltdelete.eu/carbonaltdelete/32/1_2.png) [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Post date:** [31 October 2024 07:28 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346/4 "2024-10-31T07:28:48Z")
Hi Jelte, Thanks for referring to an earlier reply in this community. Keep the sharing going! All the best, Steven ---
**Author:** ![JoeyKoers](https://avatars.discourse-cdn.com/v4/letter/j/cab0a1/32.png) [@JoeyKoers](https://community.carbonaltdelete.eu/u/JoeyKoers)\ **Post date:** [18 April 2025 08:55 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346/5 "2025-04-18T08:55:24Z")
Hope this helps: > **[Preventing Double Counting: The Role of Incoterms in Accurate Emission Reporting](https://www.gryn.com/post/preventing-double-counting-the-role-of-incoterms-in-accurate-emission-reporting)** > > Learn how Incoterms guide accurate Scope 3.4 and 3.9 reporting, prevent double counting, and ensure emissions compliance.