1018:
goods". Therefore, FOB contract requires a seller to deliver goods on board a vessel that is to be designated by the buyer in a manner customary at the particular port. In this case, the seller must also arrange for export clearance. On the other hand, the buyer pays cost of marine freight transportation, bill of lading fees, insurance, unloading and transportation cost from the arrival port to destination. Since
Incoterms 1980 introduced the Incoterm FCA, FOB should only be used for non-containerized seafreight and inland waterway transport. However, FOB is commonly used incorrectly for all modes of transport despite the contractual risks that this can introduce. In some
2087:
2159:
3459:
1104:
Underwriters (which is a change from
Incoterms 2010 where the minimum was Institute Cargo Clauses (C)), or any similar set of clauses, unless specifically agreed by both parties. The policy should be in the same currency as the contract. The seller must also turn over documents necessary, to obtain the goods from the carrier or to assert claim against an insurer to the buyer. The documents include (as a minimum) the invoice, the insurance policy, and the
44:
737:
778:. The larger group of seven rules may be used regardless of the method of transport, with the smaller group of four being applicable only to sales that solely involve transportation by water where the condition of the goods can be verified at the point of loading on board ship. They are therefore not to be used for containerized freight, other combined transport methods, or for transport by road, air or rail.
3469:
1035:
port. The shipper is not responsible for delivery to the final destination from the port (generally the buyer's facilities), or for buying insurance. If the buyer requires the seller to obtain insurance, the
Incoterm CIF should be considered. CFR should only be used for non-containerized seafreight and inland waterway transport; for all other modes of transport it should be replaced with CPT.
2122:
terms, the seller has agreed to bear not just cost, but also Risk and Title up to the arrival of the vessel at the named port. Costs for unloading the goods and any duties, taxes, etc. are for the Buyer. Until 2011, DES was a commonly used term in shipping bulk commodities, such as coal, grain, dry chemicals; and where the seller either owned or had chartered their own vessel.
1108:. These three documents represent the cost, insurance, and freight of CIF. The seller's obligation ends when the documents are handed over to the buyer. Then, the buyer has to pay at the agreed price. Another point to consider is that CIF should only be used for non-containerized sea freight; for all other modes of transport it should be replaced with CIP.
921:(which is a change from Incoterms 2010 where the minimum was Institute Cargo Clauses (C)), or any similar set of clauses, unless specifically agreed by both parties. The policy should be in the same currency as the contract, and should allow the buyer, the seller, and anyone else with an insurable interest in the goods to be able to make a claim.
1003:
from previous
Incoterms versions that required the buyer to arrange for export clearance. However, if the parties wish the buyer to clear the goods for export, this should be made clear by adding explicit wording to this effect in the contract of sale. This term should be used only for non-containerized sea freight and inland waterway transport.
868:
corporation resident within the jurisdiction. If the buyer is based outside of the customs jurisdiction, they will be unable to clear the goods for export, meaning that the goods may be declared in the name of the seller by the buyer, even though the export formalities are the buyer's responsibility under the EXW term.
705:
international transportation and delivery of goods. Incoterms inform sales contracts defining respective obligations, costs, and risks involved in the delivery of goods from the seller to the buyer, but they do not themselves conclude a contract, determine the price payable, currency or credit terms, govern
864:
collection of the freight from the designated location, and is responsible for clearing the goods through
Customs. The buyer is also responsible for completing all the export documentation, although the seller does have an obligation to obtain information and documents at the buyer's request and cost.
1064:
and insurance policy. The purchasers' intent to wait for satisfactory delivery and inspection was overruled. Shortly afterwards in 1915-16, the case of
Arnhold Karberg & Co. v. Blythe, Green, Jourdain & Co. in the High Court and Court of Appeal showcased judicial debate about whether a c.i.f.
990:
The four rules defined by
Incoterms 2020 for international trade where transportation is entirely conducted by water are as per the below. It is important to note that these terms are generally not suitable for shipments in shipping containers; the point at which risk and responsibility for the goods
949:
Incoterms 2010 defines DAP as 'Delivered at Place' – the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. Under DAP terms, the risk passes from seller to buyer from the point of destination
936:
The terminal can be a port, airport, or inland freight interchange, but must be a facility with the capability to receive the shipment. If the seller is not able to organize unloading, they should consider shipping under DAP terms instead. All charges after unloading (for example, import duty, taxes,
904:
The seller pays for the carriage of the goods up to the named place of destination. However, the goods are considered to be delivered when the goods have been handed over to the first or main carrier, so that the risk transfers to buyer upon handing goods over to that carrier at the place of shipment
2138:
This term means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. A transaction in international trade where the seller is responsible for making a safe delivery of goods to a named destination, paying all transportation and export and transit
841:
Parties adopting
Incoterms should be wary about their intention and variations. The desire of the parties should be expressed clearly and casual adoption should be refrained. Also, making additions or variations to the meaning of a certain term should be carefully done as parties' failure to use any
1089:
case referencing the
Arnhold Karberg case and also Manbre Saccharine v Corn Products (1919), it was explained that "under a c. i. f. contract the obligation of the seller is to deliver documents rather than goods, to transfer symbols rather than physical property". In the Manbre Saccharine case the
1048:
The term "cost, insurance, freight" or "c.i.f." predates the introduction of
Incoterms. Craighall noted in a 1919 article that in "earlier times" the initials were usually written "C. F. & I.": he quotes the phrase "C. F. & I. by steamer to N.Y." used in a shipping contract addressed in the
1002:
The seller delivers when the goods are placed alongside the buyer's vessel at the named port of shipment. This means that the buyer has to bear all costs and risks of loss of or damage to the goods from that moment. The FAS term requires the seller to clear the goods for export, which is a reversal
920:
This term is broadly similar to the above CPT term, with the exception that the seller is required to obtain insurance for the goods while in transit. CIP requires the seller to insure the goods for 110% of the contract value under Institute Cargo Clauses (A) of the Institute of London Underwriters
871:
Secondly, most jurisdictions require companies to provide proof of export for tax purposes. In an EXW shipment, the buyer is under no obligation to provide such proof to the seller, or indeed to even export the goods. In a customs jurisdiction such as the European Union, this would leave the seller
892:
If delivery occurs at the seller's premises, or at any other location that is under the seller's control, the seller is responsible for loading the goods on to the buyer's carrier. However, if delivery occurs at any other place, the seller is deemed to have delivered the goods once their transport
704:
processes and their use is encouraged by trade councils, courts and international lawyers. A series of three-letter trade terms related to common contractual sales practices, the Incoterms rules are intended primarily to clearly communicate the tasks, costs, and risks associated with the global or
2121:
Where goods are delivered ex ship, the passing of risk does not occur until the ship has arrived at the named port of destination and the goods made available for unloading to the buyer. The seller pays the same freight and insurance costs as they would under a CIF arrangement. Unlike CFR and CIF
974:
The most important consideration for DDP terms is that the seller is responsible for clearing the goods through customs in the buyer's country, including both paying the duties and taxes, and obtaining the necessary authorizations and registrations from the authorities in that country. Unless the
970:
Seller is responsible for delivering the goods to the named place in the country of the buyer, and pays all costs in bringing the goods to the destination including import duties and taxes. The seller is not responsible for unloading. This term is often used in place of the non-Incoterm "Free In
940:
Some uncertainty has emerged since Incoterms 2020 were adopted as to the meaning of "unloaded" when goods are delivered in a container, usually by sea, as the removal of the container from the incoming vessel may suggest that it has been "unloaded", but the goods themselves are not yet "unloaded"
863:
There is no obligation for the seller to make a contract of carriage, but there is also no obligation for the buyer to arrange one either - the buyer may sell the goods on to their own customer for collection from the original seller's warehouse. However, in common practice the buyer arranges the
1034:
The seller pays for the carriage of the goods up to the named port of destination. Risk transfers to buyer when the goods have been loaded on board the ship in the country of Export. The seller is responsible for origin costs including export clearance and freight costs for carriage to the named
766:
to be provided under terms CIF and CIP has also changed, increasing from Institute Cargo Clauses(C) to Institute Cargo Clauses(A). Under the CIF Incoterms rule, which is reserved for use in maritime trade and is often used in commodity trading, the Institute Cargo Clauses (C) remains the default
953:
Once goods are ready for shipment, the necessary packing is carried out by the seller at their own cost, so that the goods reach their final destination safely. All necessary legal formalities in the exporting country are completed by the seller at their own cost and risk to clear the goods for
859:
EXW means that a buyer incurs the risks of bringing the goods to their final destination. Either the seller does not load the goods on collecting vehicles and does not clear them for export, or if the seller does load the goods, they do so at buyer's risk and cost. If the parties agree that the
798:
the duty is calculated against the FOB value of the goods. Because of this it is common for contracts for exports to these countries to use these Incoterms, even when they are not suitable for the chosen mode of transport. If this is the case then great care must be exercised to ensure that the
1017:
Under FOB terms the seller bears all costs and risks up to the point the goods are loaded on board the vessel. The seller's responsibility does not end at that point unless the goods are "appropriated to the contract" that is, they are "clearly set aside or otherwise identified as the contract
867:
These documentary requirements may result in two principal issues. Firstly, the stipulation for the buyer to complete the export declaration can be an issue in certain jurisdictions (not least the European Union) where the customs regulations require the declarant to be either an individual or
2112:
This term means that the seller delivers the goods to the buyer to the named terminal in the contract of sale, unloaded from the main carriage vehicle. The seller is responsible for making a safe delivery of goods to the named terminal, paying all transportation and export and transit customs
2103:
This term can be used when the goods are transported by rail and road. The seller pays for transportation to the named place of delivery at the frontier. The buyer arranges for customs clearance and pays for transportation from the frontier to their factory. The passing of risk occurs at the
932:
This Incoterm requires that the seller delivers the goods, unloaded, at the named place of destination. The seller covers all the costs of transport (export fees, carriage, unloading from main carrier at destination port and destination port charges) and assumes all risk until arrival at the
712:
The Incoterms rules are accepted by governments, legal authorities, and practitioners worldwide for the interpretation of most commonly used terms in international trade. They are intended to reduce or remove altogether uncertainties arising from the differing interpretations of the rules in
1103:
As an Incoterm, CIF is broadly similar to the term CFR, with the exception that the seller is required to obtain insurance for the goods while in transit. CIF requires the seller to insure the goods for 110% of the contract value under Institute Cargo Clauses (A) of the Institute of London
855:
The seller makes the goods available at their premises, or at another named place. This term places the maximum obligation on the buyer and minimum obligations on the seller. The Ex Works term is often used while making an initial quotation for the sale of goods without any costs included.
908:
The seller is responsible for origin costs including export clearance and freight costs for carriage to the named place of destination (either the final destination such as the buyer's facilities or a port of destination. This has to be agreed to by seller and buyer, however).
888:
In many respects this Incoterm has replaced FOB in modern usage, although the critical point at which the risk passes moves from loading aboard the vessel to the named place. The chosen place of delivery affects the obligations of loading and unloading the goods at that place.
767:
level of coverage, giving parties the option to agree to a higher level of insurance cover. Taking into account feedback from global users, the CIP Incoterms® rule now requires a higher level of cover, compliant with the Institute Cargo Clauses (A) or similar clauses.
2113:
clearance expenses. The seller bears the risks and costs associated with supplying the goods to the delivery terminal and unloading them, where the buyer becomes responsible for paying the duty and taxes, as well as any further carriage to a destination.
723:
The first work published by the ICC on international trade terms was issued in 1923, with the first edition known as Incoterms published in 1936. The Incoterms rules were amended in 1953, 1967, 1976, 1980, 1990, 2000, and 2010, with the ninth version —
1094:
emphasised that this was because no insurance policy was tendered, only a letter confirming insurance, and also because the goods did not match the contracted description: had these matters been otherwise, the contract would have been enforced.
872:
liable to a sales tax bill as if the goods were sold to a domestic customer. It is therefore of utmost importance that these matters are discussed with the buyer before the contract is agreed. It may well be that another Incoterm, such as FCA
957:
After arrival of the goods in the country of destination, the customs clearance in the importing country needs to be completed by the buyer, e.g. import permit, documents required by customs, etc., including all customs duties and taxes.
971:
Store (FIS)". This term places the maximum obligations on the seller and minimum obligations on the buyer. No risk or responsibility is transferred to the buyer until delivery of the goods at the named place of destination.
884:
The seller delivers the goods, cleared for export, at a named place (possibly including the seller's own premises). The goods can be delivered to a carrier nominated by the buyer, or to another party nominated by the buyer.
781:
Incoterms 2020 also formally defines delivery. Previously, the term had been defined informally but it is now defined as the point in the transaction where "the risk of loss or damage passes from the seller to the buyer".
2094:
While these terms do not feature in the current version of Incoterms it is possible that they may be seen in sales order contracts. Care must be taken to ensure that both parties agree on their obligations in this case.
860:
seller should be responsible for the loading of the goods on departure and to bear the risk and all costs of such loading, this must be made clear by adding explicit wording to this effect in the contract of sale.
696:. Incoterms define the responsibilities of exporters and importers in the arrangement of shipments and the transfer of liability involved at various stages of the transaction. They are widely used in international
961:
Under DAP terms, all carriage expenses with any terminal expenses are paid by seller up to the agreed destination point. The necessary unloading cost at final destination has to be borne by buyer under DAP terms.
591:
2197:
2139:
customs clearance expenses. The seller bears the risks and costs associated with supplying the goods to the delivery location, where the buyer becomes responsible for paying the duty and taxes.
1056:
The first English court case which referred to c.i.f. was Tregelles v. Sewell (1862), where the court established that under c.i.f. terms, risk passes to the buyer on shipment. In the case of
975:
rules and regulations in the buyer's country are very well understood, DDP terms can be a very big risk both in terms of delays and in unforeseen extra costs, and should be used with caution.
820:
Carrier: Any person who, in a contract of carriage, undertakes to perform or to procure the performance of transport by rail, road, air, sea, inland waterway or by a combination of such modes
1680:
The risk and the cost is not always the same for Incoterms. In many cases, the risk and cost usually goes together but it is not always the case. The below represents the transfer of risk.
2734:
991:
passes is when the goods are loaded on board the ship, and if the goods are sealed into a shipping container it is impossible to verify the condition of the goods at this point.
2417:
602:
3414:
994:
Also of note is that the point at which risk passes under these terms has shifted from previous editions of Incoterms, where the risk passed at the ship's rail.
759:. One rule of the 2010 version ("Delivered at Terminal"; DAT) was removed, and is replaced by a new rule ("Delivered at Place Unloaded"; DPU) in the 2020 rules.
610:
876:, may be more suitable, since this puts the onus for declaring the goods for export onto the seller, which provides for more control over the export process.
3284:
1086:
3276:
3231:
2486:
1060:
v. Biddell Brothers, the UK House of Lords ruled in 1911 that "the sellers in a c.i.f. contract were entitled to payment of the price upon tender of the
2994:
937:
customs and on-carriage) are to be borne by buyer. However, any delay or demurrage charges at the terminal will generally be for the seller's account.
3299:
3252:
2786:
3200:
3184:
2472:
2518:
3364:
3289:
558:
3389:
2866:
2400:
1026:, FOB is not only connected with the carriage of goods by sea but also used for inland carriage aboard any "vessel, car or other vehicle."
483:
3394:
3179:
2773:
1672:
With all Incoterms beginning with D there is no obligation to provide insurance, however the insurable risk is for the seller's account.
113:
2799:
3399:
2605:
231:
2285:
3409:
2557:
3379:
3374:
3354:
3344:
3339:
3262:
983:
To determine if a location qualifies for these four rules, please refer to 'United Nations Code for Trade and Transport Locations (
2425:
2256:
667:
641:
811:
Delivery: The point in the transaction where the risk of loss or damage to the goods is transferred from the seller to the buyer
3419:
3294:
3174:
893:
has arrived at the named place; the buyer is responsible for both unloading the goods and loading them onto their own carrier.
596:
3314:
2939:
2914:
2130:
This is similar to DES, but the passing of risk does not occur until the goods have been unloaded at the port of discharge.
924:
CIP can be used for all modes of transport, whereas the Incoterm CIF should only be used for non-containerized sea-freight.
901:
CPT replaces the C&F (cost and freight) and CFR terms for all shipping modes outside of non-containerized sea freight.
3472:
3434:
3424:
3334:
1085:
argued that "a c.i.f. contract is a contract for the sale of goods to be performed by the delivery of the documents". In a
807:
There are certain terms that have special meaning within Incoterms, and some of the more important ones are defined below:
2575:
829:
Terminal: Any place, whether covered or not, such as a dock, warehouse, container yard or road, rail or air cargo terminal
3349:
3329:
3319:
3309:
3153:
2812:
631:
586:
552:
433:
3439:
3429:
3324:
2650:
2456:
3404:
3359:
3016:
2919:
2859:
1074:
748:
689:
2336:
2310:
3384:
2802:, Kings Bench Division, 1919 1 K.B. 198, updated 16 February 1999, archived 3 December 2014, accessed 19 July 2023
636:
2828:
2216:
790:
In some jurisdictions, the duty costs of the goods may be calculated against a specific Incoterm: for example in
81:
1073:
that it did not, because a c.i.f. sale is "not a sale of goods, but a sale of documents relating to goods". The
3257:
2679:
2240:
2544:
2493:
3462:
3210:
2852:
693:
3369:
3143:
3021:
2989:
660:
3493:
3009:
2522:
2147:
These two terms were both included in Incoterms 1953, in each case specifying a named departure point.
547:
473:
2929:
912:
If the buyer requires the seller to obtain insurance, the Incoterm CIP should be considered instead.
356:
3004:
2763:
King's Bench Division, Arnhold Karberg & Co v Blythe, Green, Jourdain & Co. (1915) 2 KB 379
569:
285:
17:
3205:
3093:
2192:
2187:
1050:
2397:
770:
In prior versions, the rules were divided into four categories, but the 11 pre-defined terms of
72:
3247:
2708:
697:
653:
817:
Free: Seller has an obligation to deliver the goods to a named place for transfer to a carrier
3128:
3088:
3046:
2909:
2698:, Virginia Law Review, Volume 6, No. 4 (January 1920), pp. 229-239, accessed 27 November 2022
1070:
713:
different countries. As such they are regularly incorporated into sales contracts worldwide.
446:
300:
3108:
3026:
2839:
2751:
2623:
1090:
seller was unable to enforce the c.i.f. contract where the goods had been lost at sea, but
1019:
516:
262:
65:
8:
3148:
2944:
2894:
2875:
2182:
2177:
2086:
209:
2376:
3498:
3226:
2889:
2834:
2668:
2466:
2362:
1057:
325:
194:
125:
2260:
3071:
2675:
2646:
2452:
2236:
823:
615:
532:
421:
366:
221:
176:
130:
58:
915:
2999:
2899:
2164:
2090:
Incoterms - Transfer of risk from the seller to the buyer (diagram created in 2011)
1675:
1111:
576:
383:
241:
226:
183:
108:
92:
1038:
3118:
3051:
3041:
2904:
2404:
927:
542:
511:
456:
451:
411:
204:
3444:
2969:
2695:
2583:
2172:
1105:
1091:
1061:
1012:
832:
To clear for export: To file Shipper’s Export Declaration and get export permit
440:
416:
376:
371:
290:
199:
166:
3487:
3104:
3056:
2959:
2934:
1082:
1023:
537:
349:
315:
280:
275:
171:
156:
118:
87:
35:
3304:
3099:
2158:
2133:
795:
706:
581:
266:
149:
144:
2198:
United Nations Convention on Contracts for the International Sale of Goods
2949:
2340:
2314:
1066:
965:
701:
428:
305:
295:
251:
2098:
944:
814:
Arrival: The point named in the Incoterm to which carriage has been paid
3083:
3079:
3061:
3036:
2924:
478:
189:
161:
2844:
896:
826:: A firm that makes or assists in the making of shipping arrangements;
799:
points at which costs and risks pass are clarified with the customer.
2964:
1078:
1029:
997:
984:
763:
717:
495:
468:
463:
331:
310:
246:
214:
3158:
2125:
2776:, updated 16 April 1996, archived 3 May 2014, accessed 20 May 2021
747:
is the ninth set of international contract terms published by the
3112:
2840:
United Nations Code for Trade and Transport Locations (UN/LOCODE)
2558:"Incoterms® rules 2010 - ICC - International Chamber of Commerce"
2447:
Mayer, Ray August; with revisions by Don; Bixby, Michael (2013).
916:
CIP – Carriage and Insurance Paid to (named place of destination)
395:
361:
339:
320:
27:
Standardized contract terms regarding transportation and delivery
1676:
Allocations of risks to buyer/seller according to Incoterms 2020
1112:
Allocations of costs to buyer/seller according to Incoterms 2020
794:, duty is calculated against the CIF value of the goods, and in
736:
43:
2954:
1039:
CIF – Cost, Insurance & Freight (named port of destination)
1006:
879:
488:
236:
2754:, UKHL 680, handed down 3 November 1911, accessed 2 March 2021
978:
928:
DPU – Delivered At Place Unloaded (named place of destination)
688:
are a series of pre-defined commercial terms published by the
2142:
791:
139:
134:
2449:
International business law : text, cases, and readings
850:
344:
2709:
Mee v. McNider, 46 N.Y. Sup. Ct. 345 (N.Y. Sup. Ct. 1886)
2134:
DDU – Delivered Duty Unpaid (named place of destination)
2787:
Macondray & Co. v. WR Grace & Co., 30 F. 2d 647
2785:
United States Court of Appeals for the Ninth Circuit,
1956:
1395:
966:
DDP – Delivered Duty Paid (named place of destination)
785:
2451:(6th ed., international ed.). Harlow : Pearson.
2099:
DAF – Delivered at Frontier (named place of delivery)
945:
DAP – Delivered At Place (named place of destination)
2800:
Manbre Saccharine Co. Ltd. v. Corn Products Co. Ltd.
2154:
751:, with the first set having been published in 1936.
3232:
Cooperation Council for the Arab States of the Gulf
2641:August, Ray; Mayer, Don; Bixby, Michael B. (2013).
2018:
1799:
1579:
1487:
897:
CPT – Carriage Paid To (named place of destination)
2667:
1030:CFR – Cost and Freight (named port of destination)
998:FAS – Free Alongside Ship (named port of shipment)
845:
842:trade term at all can produce unexpected results.
3253:Economic and Monetary Community of Central Africa
3485:
3201:Customs Union of Belarus, Kazakhstan, and Russia
3185:South Asian Association for Regional Cooperation
2735:Session 6 - Transfer of Risk: General Principles
2640:
2624:"UN/LOCODE Code List by Country - Trade - UNECE"
2126:DEQ – Delivered Ex Quay (named port of delivery)
755:defines 11 rules, the same number as defined by
1065:bill of lading could evidence a sale of goods,
728:— having been published on September 10, 2019.
2739:Transfer of risk in commercial sales contracts
2107:
2860:
1136:Loading on vessel/airplane in port of export
802:
661:
2471:: CS1 maint: multiple names: authors list (
1683:Rules for sea and inland waterway transport
1007:FOB – Free on Board (named port of shipment)
880:FCA – Free Carrier (named place of delivery)
3180:Regional Comprehensive Economic Partnership
2606:"Delivered Duty Paid - Incoterms Explained"
2049:
1715:
1625:
1257:
979:Rules for sea and inland waterway transport
2867:
2853:
2831:from the International Chamber of Commerce
2446:
2143:FOR - Free on rail and FOT - Free on truck
2116:
1987:
1533:
1043:
709:or define where title to goods transfers.
668:
654:
2576:"Exporting FAQs - Expor.gov - export.gov"
2363:"From the introduction of Incoterms 2020"
836:
3263:West African Economic and Monetary Union
2085:
1925:
1771:
1441:
1349:
851:EXW – Ex Works (named place of delivery)
735:
2874:
2752:E. Clemens Horst Co. v. Biddell Brother
2665:
2280:
2278:
950:mentioned in the contract of delivery.
642:London Maritime Arbitrators Association
14:
3486:
3175:Association of Southeast Asian Nations
2995:UN Conference on Trade and Development
2674:(3. ed.). London : Butterworths.
2643:International Business Law 6th Edition
2230:
2226:
2224:
597:International Convention on Load Lines
2940:Import substitution industrialization
2848:
2081:
1743:
1303:
1139:Carriage (sea/air) to port of import
1133:Unloading of truck in port of export
3468:
3194:Europe, Central Asia, and North Asia
2275:
1894:
1211:
941:while they remain in the container.
3154:Central American Integration System
2521:. Strong & Herd. Archived from
2487:"Customs Information Paper (11) 89"
2233:Guide to international commerce law
2221:
1148:Loading on truck in port of import
786:Incoterms in government regulations
774:are subdivided into two categories
632:International Maritime Organization
587:Ballast Water Management Convention
553:International Convention on Salvage
434:The captain goes down with the ship
24:
1098:
25:
3510:
3017:International Chamber of Commerce
2920:Export-oriented industrialization
2822:
1828:Rules for any modes of transport
1151:Carriage to place of destination
749:International Chamber of Commerce
731:
690:International Chamber of Commerce
3467:
3458:
3457:
2696:Sales of Goods on C. I. F. Terms
2407:Directorate General of Valuation
2157:
1863:
1165:
776:based only on method of delivery
42:
2805:
2792:
2779:
2766:
2757:
2744:
2727:
2718:
2701:
2688:
2659:
2634:
2616:
2598:
2568:
2550:
2537:
2511:
2479:
2440:
2410:
2391:
2388:Incoterms® 2020 English Edition
2048:
2017:
1986:
1955:
1924:
1893:
1862:
1798:
1770:
1742:
1714:
1624:
1578:
1532:
1486:
1440:
1394:
1348:
1302:
1256:
1210:
1164:
1053:case of Mee v. McNider (1886).
846:Rules for any mode of transport
82:Ordinamenta et consuetudo maris
3258:Southern African Customs Union
2670:The law of international trade
2545:Showdown at the container yard
2382:
2369:
2355:
2329:
2303:
2257:"ICC Guide to Incoterms® 2010"
2249:
2210:
1087:Ninth Circuit Court of Appeals
1077:upheld his decision, although
933:destination port or terminal.
686:International Commercial Terms
13:
1:
2789:, 1929, accessed 19 July 2023
2203:
637:Comité Maritime International
603:International Regulations for
559:United Nations Convention on
3415:Telecommunications equipment
3220:Middle East and North Africa
3211:European Union Customs Union
2235:. St. Paul, MN: West Group.
1857:
1854:
1851:
1848:
1845:
1709:
1706:
1703:
1159:
1156:
1153:
1150:
1147:
1145:Unloading in port of import
1144:
1141:
1138:
1135:
716:"Incoterms" is a registered
694:international commercial law
605:Preventing Collisions at Sea
7:
3144:Andean Community of Nations
3022:Bilateral investment treaty
2990:International Monetary Fund
2733:University of Southampton,
2715:, accessed 27 November 2022
2150:
2108:DAT – Delivered at Terminal
1130:Carriage to port of export
1127:Export customs declaration
740:National Incoterms chambers
624:International organizations
10:
3515:
3010:International Trade Centre
2547:, accessed 28 January 2021
2398:Brief on Customs Valuation
1842:
1839:
1836:
1833:
1700:
1697:
1694:
1691:
1688:
1132:
1129:
1126:
1123:
1120:
1010:
905:in the country of Export.
803:Defined terms in Incoterms
548:Maritime Labour Convention
3453:
3285:Aircraft & Spacecraft
3275:
3240:
3219:
3193:
3167:
3136:
3127:
3070:
2978:
2930:Foreign exchange reserves
2882:
2815:, accessed 17 August 2021
1858:Unloading at destination
1160:Unloading at destination
1154:Import customs clearance
525:International conventions
3005:World Trade Organization
2707:New York Supreme Court,
2231:Vishny, Paul H. (1981).
1157:Import duties and taxes
1024:United States of America
570:International piracy law
561:the Law of the Sea
3206:Eurasian Economic Union
3094:Repeal of the Corn Laws
2813:Delivered Ex Ship (DES)
2724:7 H & N 574, 158 ER
2193:Uniform Commercial Code
2188:International trade law
2117:DES – Delivered Ex Ship
1044:Use preceding Incoterms
698:commercial transactions
592:Anti-fouling Convention
3248:East African Community
3129:Regional organizations
2835:Export.gov: Incoterms®
2741:, accessed 21 May 2021
2610:incotermsexplained.com
2492:. HMRC. Archived from
2379:, accessed 27 May 2020
2365:. ICC. 26 August 2019.
2091:
837:Variation of Incoterms
741:
3089:The Wealth of Nations
3047:Special economic zone
2910:Comparative advantage
2666:Griffin, Day (2003).
2375:Incoterms Explained,
2339:. ICC. Archived from
2313:. ICC. Archived from
2259:. ICC. Archived from
2089:
739:
3109:Economic nationalism
3027:Economic integration
2543:Mantissa Elearning,
2519:"Evidence of export"
2403:5 March 2018 at the
1058:E. Clemens Horst Co.
1020:common law countries
517:Vice admiralty court
263:Contract of carriage
66:Corpus Juris Civilis
3365:Integrated circuits
3149:Caribbean Community
2945:Net capital outflow
2895:Balance of payments
2876:International trade
2811:CFI Education Inc.,
2525:on 20 December 2016
2499:on 20 December 2016
2183:International trade
2178:Customs declaration
1117:
3277:Exports by product
3227:Arab Customs Union
2890:Absolute advantage
2694:Craighill, E. A.,
2317:on 27 January 2020
2092:
2082:Previous Incoterms
1707:Unloading at Port
1124:Loading at origin
1116:
742:
692:(ICC) relating to
126:Maritime transport
3494:Freight transport
3481:
3480:
3271:
3270:
3241:Subsaharan Africa
3072:Political economy
2377:Freight Insurance
2337:"Incoterms® 2010"
2311:"Incoterms® 2020"
2286:"Incoterms® 1953"
2079:
2078:
1826:
1825:
1670:
1669:
874:seller's premises
824:Freight forwarder
678:
677:
616:Athens Convention
582:MARPOL Convention
533:Hague-Visby Rules
422:Freight forwarder
367:Proof of delivery
222:Maritime security
59:Code of Hammurabi
16:(Redirected from
3506:
3471:
3470:
3461:
3460:
3134:
3133:
3000:World Bank Group
2900:Balance of trade
2869:
2862:
2855:
2846:
2845:
2816:
2809:
2803:
2796:
2790:
2783:
2777:
2770:
2764:
2761:
2755:
2750:House of Lords,
2748:
2742:
2731:
2725:
2722:
2716:
2705:
2699:
2692:
2686:
2685:
2673:
2663:
2657:
2656:
2638:
2632:
2631:
2620:
2614:
2613:
2602:
2596:
2595:
2593:
2591:
2582:. Archived from
2572:
2566:
2565:
2554:
2548:
2541:
2535:
2534:
2532:
2530:
2515:
2509:
2508:
2506:
2504:
2498:
2491:
2483:
2477:
2476:
2470:
2462:
2444:
2438:
2437:
2435:
2433:
2428:on 26 April 2018
2424:. Archived from
2414:
2408:
2395:
2389:
2386:
2380:
2373:
2367:
2366:
2359:
2353:
2352:
2350:
2348:
2343:on 13 March 2014
2333:
2327:
2326:
2324:
2322:
2307:
2301:
2300:
2298:
2296:
2290:
2282:
2273:
2272:
2270:
2268:
2253:
2247:
2246:
2228:
2219:
2214:
2167:
2165:Transport portal
2162:
2161:
2051:
2020:
1989:
1958:
1927:
1896:
1865:
1831:
1830:
1801:
1773:
1745:
1717:
1701:Loading at Port
1686:
1685:
1627:
1581:
1535:
1489:
1443:
1397:
1351:
1305:
1259:
1213:
1167:
1118:
1115:
670:
663:
656:
577:SOLAS Convention
564:
429:Captain (Master)
227:Letter of marque
184:Marine insurance
93:Hanseatic League
46:
32:
31:
21:
3514:
3513:
3509:
3508:
3507:
3505:
3504:
3503:
3484:
3483:
3482:
3477:
3449:
3395:Pharmaceuticals
3267:
3236:
3215:
3189:
3163:
3123:
3119:Dedollarisation
3066:
3052:Trade agreement
3042:Free-trade zone
2983:
2981:
2974:
2915:Current account
2905:Capital account
2878:
2873:
2829:Incoterms rules
2825:
2820:
2819:
2810:
2806:
2797:
2793:
2784:
2780:
2774:Arnhold Karberg
2771:
2767:
2762:
2758:
2749:
2745:
2732:
2728:
2723:
2719:
2706:
2702:
2693:
2689:
2682:
2664:
2660:
2653:
2639:
2635:
2622:
2621:
2617:
2604:
2603:
2599:
2589:
2587:
2586:on 2 March 2012
2574:
2573:
2569:
2556:
2555:
2551:
2542:
2538:
2528:
2526:
2517:
2516:
2512:
2502:
2500:
2496:
2489:
2485:
2484:
2480:
2464:
2463:
2459:
2445:
2441:
2431:
2429:
2416:
2415:
2411:
2405:Wayback Machine
2396:
2392:
2387:
2383:
2374:
2370:
2361:
2360:
2356:
2346:
2344:
2335:
2334:
2330:
2320:
2318:
2309:
2308:
2304:
2294:
2292:
2288:
2284:
2283:
2276:
2266:
2264:
2263:on 8 March 2014
2255:
2254:
2250:
2243:
2229:
2222:
2215:
2211:
2206:
2163:
2156:
2153:
2145:
2136:
2128:
2119:
2110:
2101:
2084:
1678:
1114:
1101:
1099:Incoterms usage
1075:Court of Appeal
1046:
1041:
1032:
1015:
1009:
1000:
981:
968:
947:
930:
918:
899:
882:
853:
848:
839:
805:
788:
734:
674:
607:
604:
566:
562:
560:
543:Rotterdam Rules
512:Admiralty court
452:Freight company
443:
205:General average
186:
157:Merchant marine
63:
28:
23:
22:
15:
12:
11:
5:
3512:
3502:
3501:
3496:
3479:
3478:
3476:
3475:
3465:
3454:
3451:
3450:
3448:
3447:
3442:
3437:
3432:
3427:
3422:
3417:
3412:
3407:
3402:
3397:
3392:
3387:
3382:
3377:
3372:
3367:
3362:
3357:
3352:
3347:
3342:
3337:
3332:
3327:
3322:
3317:
3312:
3307:
3302:
3297:
3292:
3290:Aircraft parts
3287:
3281:
3279:
3273:
3272:
3269:
3268:
3266:
3265:
3260:
3255:
3250:
3244:
3242:
3238:
3237:
3235:
3234:
3229:
3223:
3221:
3217:
3216:
3214:
3213:
3208:
3203:
3197:
3195:
3191:
3190:
3188:
3187:
3182:
3177:
3171:
3169:
3165:
3164:
3162:
3161:
3156:
3151:
3146:
3140:
3138:
3131:
3125:
3124:
3122:
3121:
3116:
3102:
3097:
3076:
3074:
3068:
3067:
3065:
3064:
3059:
3054:
3049:
3044:
3039:
3034:
3029:
3024:
3019:
3014:
3013:
3012:
3002:
2997:
2992:
2986:
2984:
2979:
2976:
2975:
2973:
2972:
2970:Trading nation
2967:
2962:
2957:
2952:
2947:
2942:
2937:
2932:
2927:
2922:
2917:
2912:
2907:
2902:
2897:
2892:
2886:
2884:
2880:
2879:
2872:
2871:
2864:
2857:
2849:
2843:
2842:
2837:
2832:
2824:
2823:External links
2821:
2818:
2817:
2804:
2791:
2778:
2765:
2756:
2743:
2726:
2717:
2713:Court Listener
2700:
2687:
2680:
2658:
2652:978-0132718974
2651:
2633:
2615:
2597:
2580:www.export.gov
2567:
2549:
2536:
2510:
2478:
2458:978-0273768616
2457:
2439:
2409:
2390:
2381:
2368:
2354:
2328:
2302:
2274:
2248:
2241:
2220:
2217:Incoterms 2020
2208:
2207:
2205:
2202:
2201:
2200:
2195:
2190:
2185:
2180:
2175:
2173:Commercial law
2169:
2168:
2152:
2149:
2144:
2141:
2135:
2132:
2127:
2124:
2118:
2115:
2109:
2106:
2100:
2097:
2083:
2080:
2077:
2076:
2073:
2070:
2067:
2064:
2061:
2058:
2055:
2052:
2046:
2045:
2042:
2039:
2036:
2033:
2030:
2027:
2024:
2021:
2015:
2014:
2011:
2008:
2005:
2002:
1999:
1996:
1993:
1990:
1984:
1983:
1980:
1977:
1974:
1971:
1968:
1965:
1962:
1959:
1953:
1952:
1949:
1946:
1943:
1940:
1937:
1934:
1931:
1928:
1922:
1921:
1918:
1915:
1912:
1909:
1906:
1903:
1900:
1897:
1891:
1890:
1887:
1884:
1881:
1878:
1875:
1872:
1869:
1866:
1860:
1859:
1856:
1853:
1850:
1847:
1844:
1841:
1838:
1835:
1834:Incoterm 2020
1824:
1823:
1820:
1817:
1814:
1811:
1808:
1805:
1802:
1796:
1795:
1792:
1789:
1786:
1783:
1780:
1777:
1774:
1768:
1767:
1764:
1761:
1758:
1755:
1752:
1749:
1746:
1740:
1739:
1736:
1733:
1730:
1727:
1724:
1721:
1718:
1712:
1711:
1708:
1705:
1702:
1699:
1696:
1693:
1690:
1689:Incoterm 2020
1677:
1674:
1668:
1667:
1664:
1661:
1658:
1655:
1652:
1649:
1646:
1643:
1640:
1637:
1634:
1631:
1628:
1622:
1621:
1618:
1615:
1612:
1609:
1606:
1603:
1600:
1597:
1594:
1591:
1588:
1585:
1582:
1576:
1575:
1572:
1569:
1566:
1563:
1560:
1557:
1554:
1551:
1548:
1545:
1542:
1539:
1536:
1530:
1529:
1526:
1523:
1520:
1517:
1514:
1511:
1508:
1505:
1502:
1499:
1496:
1493:
1490:
1484:
1483:
1480:
1477:
1474:
1471:
1468:
1465:
1462:
1459:
1456:
1453:
1450:
1447:
1444:
1438:
1437:
1434:
1431:
1428:
1425:
1422:
1419:
1416:
1413:
1410:
1407:
1404:
1401:
1398:
1392:
1391:
1388:
1385:
1382:
1379:
1376:
1373:
1370:
1367:
1364:
1361:
1358:
1355:
1352:
1346:
1345:
1342:
1339:
1336:
1333:
1330:
1327:
1324:
1321:
1318:
1315:
1312:
1309:
1306:
1300:
1299:
1296:
1293:
1290:
1287:
1284:
1281:
1278:
1275:
1272:
1269:
1266:
1263:
1260:
1254:
1253:
1250:
1247:
1244:
1241:
1238:
1235:
1232:
1229:
1226:
1223:
1220:
1217:
1214:
1208:
1207:
1204:
1201:
1198:
1195:
1192:
1189:
1186:
1183:
1180:
1177:
1174:
1171:
1168:
1162:
1161:
1158:
1155:
1152:
1149:
1146:
1143:
1140:
1137:
1134:
1131:
1128:
1125:
1122:
1121:Incoterm 2020
1113:
1110:
1106:bill of lading
1100:
1097:
1069:ruling in the
1062:bill of lading
1051:New York State
1045:
1042:
1040:
1037:
1031:
1028:
1013:FOB (Shipping)
1011:Main article:
1008:
1005:
999:
996:
980:
977:
967:
964:
946:
943:
929:
926:
917:
914:
898:
895:
881:
878:
852:
849:
847:
844:
838:
835:
834:
833:
830:
827:
821:
818:
815:
812:
804:
801:
787:
784:
772:Incoterms 2020
757:Incoterms 2010
753:Incoterms 2020
745:Incoterms 2020
733:
732:Incoterms 2020
730:
726:Incoterms 2020
676:
675:
673:
672:
665:
658:
650:
647:
646:
645:
644:
639:
634:
626:
625:
621:
620:
619:
618:
613:
611:SAR Convention
608:
601:
599:
594:
589:
584:
579:
574:
573:
572:
557:
555:
550:
545:
540:
535:
527:
526:
522:
521:
520:
519:
514:
506:
505:
501:
500:
499:
498:
493:
492:
491:
481:
476:
471:
466:
461:
460:
459:
454:
449:
438:
437:
436:
426:
425:
424:
419:
406:
405:
401:
400:
399:
398:
393:
392:
391:
381:
380:
379:
369:
364:
359:
354:
353:
352:
342:
337:
336:
335:
328:
318:
313:
308:
303:
298:
293:
291:Bill of lading
288:
283:
278:
270:
269:
259:
258:
257:
256:
255:
254:
252:Wartime prizes
249:
244:
239:
234:
229:
219:
218:
217:
212:
207:
202:
197:
192:
181:
180:
179:
174:
169:
167:Passenger ship
164:
154:
153:
152:
147:
142:
137:
123:
122:
121:
116:
103:
102:
98:
97:
96:
95:
90:
85:
78:
77:
76:
61:
53:
52:
48:
47:
39:
38:
26:
9:
6:
4:
3:
2:
3511:
3500:
3497:
3495:
3492:
3491:
3489:
3474:
3466:
3464:
3456:
3455:
3452:
3446:
3443:
3441:
3438:
3436:
3433:
3431:
3428:
3426:
3423:
3421:
3418:
3416:
3413:
3411:
3408:
3406:
3403:
3401:
3400:Photovoltaics
3398:
3396:
3393:
3391:
3388:
3386:
3383:
3381:
3378:
3376:
3373:
3371:
3368:
3366:
3363:
3361:
3358:
3356:
3353:
3351:
3348:
3346:
3343:
3341:
3338:
3336:
3333:
3331:
3328:
3326:
3323:
3321:
3318:
3316:
3313:
3311:
3308:
3306:
3303:
3301:
3298:
3296:
3293:
3291:
3288:
3286:
3283:
3282:
3280:
3278:
3274:
3264:
3261:
3259:
3256:
3254:
3251:
3249:
3246:
3245:
3243:
3239:
3233:
3230:
3228:
3225:
3224:
3222:
3218:
3212:
3209:
3207:
3204:
3202:
3199:
3198:
3196:
3192:
3186:
3183:
3181:
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316:Force majeure
314:
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309:
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276:Affreightment
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119:Fisheries law
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88:Amalfian Laws
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37:
36:Admiralty law
34:
33:
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3375:Live animals
3355:Gas turbines
3168:Asia-Pacific
3100:Mercantilism
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720:of the ICC.
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362:Packing list
330:
267:Charterparty
177:Registration
150:Shipbuilding
80:
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3380:Natural gas
3345:Electronics
3340:Electricity
2950:Outsourcing
2883:Terminology
2645:. Pearson.
2529:13 December
2503:13 December
2422:sars.gov.za
2418:"Valuation"
702:procurement
504:Judiciaries
306:Consignment
3488:Categories
3420:Telephones
3084:Adam Smith
3080:Free trade
3062:Trade bloc
3037:ATA Carnet
2925:Fair trade
2798:Todd, P.,
2772:Todd, P.,
2681:0406921830
2562:iccwbo.org
2432:18 October
2321:28 January
2291:. UNCITRAL
2242:0070675139
2204:References
2104:frontier.
1979:Insurance
1976:Insurance
1973:Insurance
1970:Insurance
1967:Insurance
1142:Insurance
1092:McCardie J
1071:High Court
1067:Scrutton J
326:Commercial
301:Chartering
215:Total loss
190:Act of God
162:Cargo ship
3499:Incoterms
3315:Computers
3300:Car parts
3295:Aluminium
3032:Incoterms
2965:Trade war
2467:cite book
1852:Terminal
1079:Bankes LJ
985:UN/LOCODE
764:insurance
718:trademark
682:Incoterms
496:Stevedore
474:Principal
469:Consignor
464:Consignee
447:Charterer
332:Pro forma
311:Demurrage
296:Brokerage
247:Smuggling
242:Pollution
200:Collision
3463:Category
3435:Vehicles
3425:Textiles
3370:Iron ore
3335:Diamonds
3159:Mercosur
3137:Americas
2401:Archived
2347:14 March
2267:14 March
2151:See also
1840:Carrier
1704:Onboard
1695:Carrier
954:export.
563:(UNCLOS)
357:Manifest
350:Maritime
286:Barratry
172:Mortgage
131:Shipping
101:Features
18:Incoterm
3473:Commons
3350:Engines
3113:Autarky
2737:, from
2075:Seller
2072:Seller
2069:Seller
2066:Seller
2063:Seller
2060:Seller
2057:Seller
2054:Seller
2041:Seller
2038:Seller
2035:Seller
2032:Seller
2029:Seller
2026:Seller
2023:Seller
2010:Seller
2007:Seller
2004:Seller
2001:Seller
1998:Seller
1995:Seller
1992:Seller
1961:Seller
1930:Seller
1902:Seller
1899:Seller
1868:Seller
1837:Seller
1813:Seller
1810:Seller
1807:Seller
1804:Seller
1785:Seller
1782:Seller
1779:Seller
1776:Seller
1757:Seller
1754:Seller
1751:Seller
1748:Seller
1726:Seller
1723:Seller
1720:Seller
1692:Seller
1663:Seller
1660:Seller
1657:Seller
1654:Seller
1651:Seller
1648:Seller
1645:Seller
1642:Seller
1639:Seller
1636:Seller
1633:Seller
1630:Seller
1620:Seller
1611:Seller
1608:Seller
1605:Seller
1602:Seller
1599:Seller
1596:Seller
1593:Seller
1590:Seller
1587:Seller
1584:Seller
1565:Seller
1562:Seller
1559:Seller
1556:Seller
1553:Seller
1550:Seller
1547:Seller
1544:Seller
1541:Seller
1538:Seller
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1498:Seller
1495:Seller
1492:Seller
1461:Seller
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1427:Seller
1418:Seller
1415:Seller
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1409:Seller
1406:Seller
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1381:Seller
1369:Seller
1366:Seller
1363:Seller
1360:Seller
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1354:Seller
1320:Seller
1317:Seller
1314:Seller
1311:Seller
1308:Seller
1271:Seller
1268:Seller
1265:Seller
1262:Seller
1219:Seller
1216:Seller
457:Manager
441:Carrier
404:Parties
396:Waybill
372:Salvage
340:Laytime
321:Invoice
145:Freight
114:Illegal
109:Fishing
73:Digesta
51:History
3430:Trucks
3390:Petrol
3330:Cotton
3320:Copper
3310:Coffee
2955:Tariff
2678:
2649:
2590:12 May
2455:
2239:
2044:Buyer
2013:Buyer
1982:Buyer
1964:Buyer
1951:Buyer
1948:Buyer
1945:Buyer
1942:Buyer
1939:Buyer
1936:Buyer
1933:Buyer
1920:Buyer
1917:Buyer
1914:Buyer
1911:Buyer
1908:Buyer
1905:Buyer
1889:Buyer
1886:Buyer
1883:Buyer
1880:Buyer
1877:Buyer
1874:Buyer
1871:Buyer
1822:Buyer
1819:Buyer
1816:Buyer
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1791:Buyer
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1760:Buyer
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1729:Buyer
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1170:Buyer
489:Mutiny
484:Seaman
417:Factor
281:Agency
237:Piracy
3440:Wheat
3410:Steel
3405:Ships
2497:(PDF)
2490:(PDF)
2295:1 May
2289:(PDF)
1849:Port
1846:Ship
1843:Port
1710:Port
1698:Port
792:India
479:Owner
412:Agent
384:Terms
232:Drugs
195:Cargo
140:Cargo
135:Ferry
3445:Wine
3360:Gold
3325:Corn
3305:Coal
2676:ISBN
2647:ISBN
2592:2016
2531:2016
2505:2016
2473:link
2453:ISBN
2434:2015
2349:2014
2323:2020
2297:2021
2269:2014
2237:ISBN
1081:and
987:)'.
762:The
680:The
345:Lien
3385:Oil
2050:DDP
2019:DPU
1988:DAP
1957:CIP
1926:CPT
1895:FCA
1864:EXW
1800:CIF
1772:CFR
1744:FOB
1716:FAS
1626:DDP
1580:DPU
1534:DAP
1488:CIF
1442:CFR
1396:CIP
1350:CPT
1304:FOB
1258:FAS
1212:FCA
1166:EXW
700:or
684:or
377:Law
3490::
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.