Who reports freight emissions under FOB, CIF or ex-works: Category 4 or Category 9?

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For the seller, each leg it pays for is Category 4 and each later leg paid by the buyer is Category 9. Ex-works puts all outbound legs in Category 9, FOB splits at the loading port, and CIF or DDP keeps main carriage in Category 4. For the buyer, inbound transport is Category 4. EXW: buyer collects from your gate. All outbound legs are Category 9 for you. FCA: you pay to the named handover point, Category 4 up to there, Category 9 after. FAS and FOB: you pay inland haulage to the port (and loading under FOB), Category 4; ocean freight and onward legs are Category 9. CFR and CIF: you pay inland haulage and the ocean freight to the destination port, Category 4; delivery from that port to the buyer is Category 9. CPT and CIP: you pay carriage to the named destination, Category 4 up to that point. DAP, DPU and DDP: you pay all the way to the buyer's place, so every leg is Category 4. The Scope 3 Standard puts transport of purchased goods from tier 1 suppliers to the buyer's own sites in Category 4 for the buyer, whether the buyer pays separately or the freight is included in the price. So an EU customer buying FOB Nhava Sheva reports the ocean leg it pays and, if it is complete, the inland leg your price covered, all in Category 4. Expect the buyer to ask you for the legs you paid. Incoterms set who pays and who bears risk at each point. They do not decide who owns the goods. The Scope 3 split follows who buys the transport service, which is why the Incoterm is the quickest guide. Insurance under CIF or CIP has no emissions of its own to report here. Note the Incoterm and named place on each sales invoice. Keep transporter and freight forwarder invoices for the legs you pay; these give weight, route and mode for Category 4. For buyer-paid legs, estimate Category 9 from typical routes and modes and label it as estimated. Do not count the same leg in both categories when a freight charge is recharged to the customer at cost; you bought the service, so it stays Category 4.