| 1 | Packaging cost paid by supplier |
| 2 | Packaging cost paid by recipient |
| 3 | Packaging cost not charged (returnable) |
| 4 | Buyer's |
| 5 | Carrier's durable |
| 6 | Carrier's expendable |
| 7 | Seller's durable |
| 8 | Seller's expendable |
| 9 | Special purpose buyer's durable Reusable packaging specifically designed for packaging of the referenced item and owned by the buyer. |
| 10 | Special purpose buyer's expendable Disposable packaging specifically designed for packaging of the referenced item. |
| 11 | Multiple usage buyer's durable Reusable multi-purpose packaging owned by the buyer. |
| 12 | Multiple usage seller's durable Reusable multi-purpose packaging owned by the seller. |
| 13 | Not packed The referenced item is to be supplied without packaging. |
| 14 | Special purpose seller's durable Non-standard reusable packaging owned by the seller. |
| 15 | Export quality The packaging used must meet durability and handling characteristics required for item export. |
| 16 | Domestic quality The packaging used must meet durability and handling characteristics required for domestic usage. |
| 17 | Packaging included in price The cost of packaging is included in the item price. |
| 18 | Packaging costs split The cost of packaging is shared equally between the buyer and seller. |
| 19 | Packaging costs invoiced separately The packaging cost will be invoiced on a separate message or document. |
| 20 | Nil packaging costs The packaging is free of charge. |
| 21 | Nil packaging costs if packaging returned The costs of packaging is reimbursed by the seller to buyer if packaging is returned. |
| 22 | Return chargeable The return of packaging/empties is chargeable. |
| 23 | Chargeable, two thirds of paid amount with credit note on return of loaned package The buyer receives two thirds of paid amount with credit note if loaned package is returned. |