The seller fulfils his obligation when the goods have been made available to the buyer on the wharf at the named port of destination, cleared for importation. The seller has to bear all risks and costs including duties, taxes, and other charges of delivering the goods to the quay. The seller is obligated to obtain the import license, either directly or indirectly. Only used for sea or inland waterway transport.
|Warehouse storage at point of origin||Seller|
|Warehouse labor at point of origin||Seller|
|Loading at point of origin||Seller|
|Port receiving charges||Seller|
|Loading on ocean carrier||Seller|
|Ocean/Air freight charges||Seller|
|Charges at foreign Port/Airport||Seller|
|Customs, Duties & Taxes abroad||Buyer|
|Delivery charges to final destination||Buyer|
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