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| | INCO Terms |
 | | The buyer is responsible for all risks associated with the goods after they have passed the ship’s rail to be loaded on board the vessel, as well as the costs and risks related to the goods (receipt of the goods from the carrier) in the importing country. |
 | | The seller’s responsibility is fulfilled when the goods are delivered to a carrier, pass the ship’s rail, the contract of carriage is arranged, freight prepaid, to the named port, and insurance is obtained on the cargo. |
 | | The seller’s obligation ends when they have delivered the goods to the disposal of the buyer on the arriving means of transport not unloaded, cleared for export, but not cleared for import and the named point and place at the frontier but before the customs border of the adjoining country. |
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