DELIVERY METHODS (INCOTERMS 2010)

Delivery Methods have been changed. The ICC published the Incoterms 2010 revision on September 27, 2010. The said revision came into effect as of January 1, 2011. INCOTERMS is a term created by combining some syllables from English (International commercial terms). INCOTERMS are prepared by the ICC (International Chamber of Commerce) (MTO).

The most radical change was the repeal of the four rules. The terms DAF (Delivered at Frontier / Delivered at Frontier), DES (Delivered Ex Ship / Delivered on Ship), DEQ (Delivered Ex Quay / Delivery on Dock), DDU (Delivered Duty Unpaid / Delivered Duty Unpaid) are repealed as of the beginning of 2011. they were removed. Instead, two new terms were introduced, DAT (Delivered at Terminal) and DAP (Delivered at Place). Thus, the number of Incoterms rules has been reduced from 13 to 11.

INCOTERMS has also been broadly divided into two groups. The rules covering all transport types were determined as seven as EXW - FCA - CPT - CIP - DAT - DAP - DDP. FAS - FOB - CFR - CIF rules were also gathered under the classification of "rules specific to sea and inland waterways" to cover only the types of transport by waterways.

On the other hand, very important changes have been made in the content of FAS - FOB - CFR - CIF rules.



DELIVERY ON WORKS / EX WORKS (EXW)

The term "delivery at work" means that the seller delivers the goods at the disposal of the buyer at his own place or at another named place (such as a factory, warehouse, workplace). EXW represents the minimum obligation for the seller. This rule is suitable for domestic trade, while FCA (Free Carrier) is more suitable for international trade.

Features of the delivery method: The seller informs the buyer by keeping the goods ready for the buyer's order on the date previously determined in his business. The buyer takes delivery of the goods from the enterprise, prepares the necessary documents for export, completes the customs procedures and imports the goods to his own country. From the delivery of the goods at the enterprise, all costs and risks related to the goods are borne by the buyer.

Obligations of the Seller: The seller prepares the goods in accordance with the contract conditions and keeps the goods at the disposal of the buyer on the specified date or within the specified time, without being loaded on any transportation vehicle at the place specified in the agreement (factory, warehouse, workplace, etc.). It notifies the buyer that the goods are kept ready for his order. It helps the buyer to get export related documents. If the buyer requests it, it makes an agreement with the transportation agency at the buyer's expense and sends the transportation document it has issued to the buyer so that he can receive the goods at the destination. The seller has no obligation to make a contract of carriage and insurance against the buyer. If there is no clearly agreed-upon point at the designated delivery location, and if there are several suitable points, the seller can choose the one most suitable for his purpose from these points.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. License, etc. required for all kinds of export and import transactions related to the goods, at his own expense and risk. It is responsible for issuing administrative and commercial documents, obtaining necessary permits, carrying out customs procedures and paying customs duties. From the moment the goods are received at the seller's business, all risks and costs associated with the goods are the responsibility of the Buyer. It pays the freight cost by agreeing with the transportation agency for the transportation of the goods. The buyer must provide the seller with the necessary documents and evidence of receipt of the goods. The buyer must pay the costs of any inspection prior to shipment, including inspection costs stipulated by the country of export.

FREE CARRIER (FCA)

The "Free Carrier" rule means that the seller delivers the goods to the carrier or other person designated by the buyer at the seller's premises or other designated place.

Features of the delivery method: In this form of delivery, the seller completes the customs procedures and completes the delivery process as soon as he transfers the goods to the supervision of the first carrier on the specified date and place. From this moment on, all costs and risks related to the goods pass to the buyer. Freight charge is paid by the buyer like all other expenses.

Seller's Obligations: The FCA rule requires the seller to clear the goods for export to the extent applicable. The seller, at his own risk and expense, must obtain all necessary permits for the export of the goods, draw up all the necessary documents for the export of the goods and complete the customs clearance. The seller has no obligation to make a contract of carriage and insurance against the buyer. Upon the request of the buyer, it agrees with the transport agency at the buyer's expense. It delivers the goods to the carrier or to the custody of the transport agent at the specified date and place. If there is no clearly agreed-upon point at the designated delivery location, and if there are several suitable points, the seller can choose the one most suitable for his purpose from these points. Until the moment of delivery, all costs and risks are the responsibility of the seller. The seller must pay the costs associated with the necessary control operations (quality control, measuring, weighing, counting, etc.) in order to deliver the goods, as well as pre-shipment inspection costs ordered by the authorities of the export country. The seller, at his own expense, gives the buyer the usual proof of delivery of the goods.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. It receives its goods at the specified date and place. From this moment on, all costs and risks belong to the buyer. It is obliged to pay customs duties and costs by obtaining documents or permits related to import. It pays the freight fee by making an agreement with the transport agency. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

CARRIAGE PAID TO / CARRIAGE PAID TO (CPT)

The "Carriage Paid" rule states that the seller will deliver the goods to a carrier or other person of his choice at the designated place (if such a place has not been agreed by the parties) and that the seller must conclude the contract of carriage and pay the transportation costs necessary to bring the goods to the named destination. it does.

When the CPT rule is used (as in the CIP, CFR or CIF rules), the seller fulfills his obligation to deliver not when the goods arrive at the place of destination, but when the goods are delivered to the carrier in accordance with the relevant rule.

Features of the delivery method: This delivery method is especially used in multi-vehicle transportation types. The seller is responsible for paying the freight to the destination. From the moment the goods are transferred to the custody of the first carrier, all risk and non-freight costs related to the goods pass to the buyer.

Obligations of the Seller: The seller prepares the goods in accordance with the contract conditions. Prepares the necessary documents to be used in the buyer's country. Completes customs procedures. By making a contract with the transport agency, it pays the freight fee up to the destination port. From the moment the goods are transferred to the custody of the first carrier, all risks and costs associated with the goods are relieved. It notifies the buyer of the delivery and possible arrival date. The seller must pay the costs associated with the necessary control operations (quality control, measuring, weighing, counting, etc.) in order to deliver the goods, as well as pre-shipment inspection costs ordered by the authorities of the export country.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. Complete customs procedures for imports by editing the customs documents. Pays customs duties. From the delivery of the goods to the first carrier, all costs and risks related to the goods excluding freight belong to the buyer. Customs costs that may arise due to transit transportation are also covered by the buyer. If it is not included in the freight cost, it pays the unloading costs and receives the endorsed bill of lading from the agency. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

CARRIAGE AND INSURED PAID TO (CIP)

The "Carriage and Insurance Paid" rule states that the seller will deliver the goods to a carrier or other person of his choice at the designated place (if such a place has not been agreed by the parties) and that the seller has to enter into the contract of carriage and pay the costs of carriage by which the goods must be brought to the named destination. means.

When the CIP rule is used (as in the CPT, CFR or CIF rules), the seller fulfills his obligation to deliver not when the goods arrive at the place of destination but when the goods are delivered to the carrier in accordance with the relevant rule.

Features of the delivery method: In this type of delivery, the seller takes the insurance premium, freight and loading costs and risks and brings the goods to the port to be loaded. The seller agrees with the shipping agency and supplies it. It notifies the buyer that the goods in the sales contract have been loaded on the specified date and place. By paying the insurance premium, the seller takes out transportation insurance with the narrowest scope suitable for the type of goods loaded. However, if the buyer wants insurance against extraordinary risks (strike, war, natural disaster, etc.), he may ask the seller to extend the insurance coverage, provided that he pays the premium himself. It is made by the seller with 10% more of the cost of the goods.

Obligations of the Seller: The seller must prepare the goods in accordance with the contract conditions. The seller, at his own risk and expense, must obtain all necessary permits for the export of the goods, draw up all the necessary documents for the export of the goods and complete the customs clearance. It is the seller's responsibility to prepare the necessary documents to be used in the buyer's country. By making a contract with the transport agency, it pays the freight fee up to the destination port. The seller, at his own expense, insures the goods he sends. It must provide the buyer with the insurance policy or other proof of insurance coverage. As soon as the goods are transferred to the custody of the first carrier, he is relieved of the associated risks and costs. From this moment on, all costs and risks related to the goods excluding freight and insurance premiums belong to the buyer.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. It unloads the goods without delay by paying the unloading costs and port fees at the destination port. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export. All costs incurred after the delivery, except for freight and insurance premium, are borne by the buyer. Complete customs procedures for imports by editing the customs documents. Pays all duties, taxes and other duties due for importation, customs clearance costs.

DELIVERED AT TERMINAL (DAT) (EFFECT: 01.01.2011)

The "Delivery at Terminal" rule means that the seller delivers the goods by placing them at the disposal of the buyer, unloaded from the arriving means of transport at the designated terminal at the designated destination or port. The term terminal covers any place that can be covered or covered, such as a quay, warehouse, container yard, or road, rail or air cargo station. DAP or DDP rules should be used if the parties intend the seller to bear the damage and costs associated with the transportation and handling of the goods from the terminal to another location.

Features of the delivery method: It means that the goods are provided (delivered) to the buyer at the destination to be unloaded by the transport vehicle, and it can be used multimodal (for multiple vehicles), unlike the DEQ, replacing the previous DEQ clause. DAT In other words, the goods are left at the disposal of the buyer at the terminal point determined by the buyer and the seller (this point may be a port or customs warehouse or the buyer's factory), with the unloading costs covered by the seller. All customs procedures, costs, taxes, duties and charges arising from customs belong to the buyer. The terms DAF, DES and DDU have been replaced by the removed terms. The seller bears the costs of transporting the goods to the designated location/risk of terminal-related loss.

Obligations of the Seller: The seller must prepare the goods in accordance with the contract conditions. The seller, at his own risk and expense, must obtain all necessary permits for the export of the goods and must complete the necessary customs procedures for the export or transit of the goods from another country before delivery. The seller must, at his own expense, conclude a contract of carriage for the carriage of the goods to the designated terminal. The seller has no obligation to make an insurance contract against the buyer. The seller must deliver the goods on the agreed date, at the place of destination or at the agreed terminal at the port, by unloading them from the arriving means of transport and placing them at the disposal of the buyer. If a specific terminal is not agreed, the seller can choose the terminal most suitable for his purpose at the agreed destination or port. Sales person,

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. To the extent applicable, the buyer must obtain, at his own risk and expense, any import permit or other official authorization and complete all customs clearance for the importation of the goods. From the moment the goods are delivered as described above, all costs related to these goods are the responsibility of the buyer. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

DELIVERED AT PLACE (DAP) (EFFECT: 01.01.2011)

The "Delivered at Designated Place" rule means that the seller delivers the goods by placing them at the disposal of the buyer without unloading them from the arriving means of transport at the designated destination.

Features of the mode of delivery: means that the goods are provided (delivered) to the buyer at a specified point to be unloaded by the transport vehicle. DAP has replaced the previous DAF, DES, and DDU. In other words, DAP is to leave the Goods at the disposal of the buyer on the transport vehicle, ready for unloading at the unloading place determined by the buyer and the seller (a port, customs point, airport). All customs procedures, costs, taxes, duties and charges arising from customs belong to the buyer. The seller undertakes the transportation costs of the goods to the designated place / the risks of terminal-related damage.

Obligations of the Seller: The seller must prepare the goods in accordance with the contract conditions. The seller, at his own risk and expense, must obtain all necessary permits for the export of the goods and must complete the necessary customs procedures for the export or transit of the goods from another country before delivery. The seller must, at his own expense, conclude a contract of carriage for the carriage of the goods to the designated terminal. The seller has no obligation to make an insurance contract against the buyer. The seller must deliver the goods at the disposal of the buyer on the agreed date, at the place of destination, at the agreed point, if any, ready to be unloaded from the arriving means of transport. The Seller shall bear all costs of the goods up to the time of proper delivery and, to the extent applicable,

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. To the extent applicable, the buyer must obtain, at his own risk and expense, any import permit or other official authorization and complete all customs clearance for the importation of the goods. From the moment the goods are delivered as described above, all costs related to these goods are the responsibility of the buyer. It pays the necessary expenses for unloading the goods from the arriving means of transport so that they can be picked up at the named place of destination, except in cases where these costs will be borne by the seller in accordance with the contract of carriage. To the extent applicable, the buyer is responsible for all duties, taxes and other charges and other charges payable for the importation of the goods. Except for the pre-shipment inspection costs ordered by the authorities of the country of export, the buyer



DELIVERED DUTY PAID (DDP)

The "Delivered Duty Paid" rule means that the seller delivers the goods, cleared for import, and placed at the disposal of the buyer, ready for unloading on the arriving means of transport at the designated destination.

Features of the delivery method: This delivery method is based on the same principles as the DDU delivery method; however, in the form of DDP delivery, the seller also has to pay customs duties. It transfers goods indistinguishably from a local seller in the buyer's country. The DAP Rule should be used if the parties want the buyer to bear all the costs and damages of customs clearance of the goods for import.

Obligations of the Seller: The DDP Rule indicates the maximum liability for the seller. The seller prepares the goods in accordance with the contract conditions. It prepares the necessary documents to be used in its own country and in the Buyer's country. Completes Export and Import Customs procedures. The seller must, at his own expense, conclude a contract of carriage for the carriage of the goods to the designated terminal. The seller has no obligation to make an insurance contract against the buyer. The carrier provides the vehicle and pays the freight charge. All costs and risks related to the goods until delivery belong to the seller. It makes the delivery at the place and date determined in the buyer's country by paying the customs taxes. Unless otherwise expressly agreed in the sales contract, VAT and all other taxes payable on imports belong to the seller.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract and receives the goods. It covers all costs related to these goods from the moment the goods are delivered as stipulated. The buyer has no obligation to the seller to pay any pre-shipment inspection costs ordered by the authorities of the country of export or import.

FREE ALONGSIDE SHIP BY SHIP ( MOROCCO)

The "Free Ship Ahead" rule means that the seller delivers the goods at the designated port of shipment, leaving them in line with the ship chosen by the buyer (for example, on a quay or on a barge). In cases where the goods are in the container, it is usual for the seller to deliver the goods to the carrier at a terminal, not in the direction of the ship. In such cases, this rule is inappropriate and the FCA rule should be used.

Features of the delivery method: In this type of delivery, the seller is responsible for bringing the goods to the ship. If the goods are at the ship's dock, they are delivered to the loading place. If the ship is anchored in the open, they are delivered by barges to the side of the ship. Risks such as loss or damage to the goods from the delivery belong to the buyer. From this moment on, all costs and freight related to the goods are borne by the buyer. In this form of delivery, all export-related documents are prepared by the buyer. Customs clearance is also done by the buyer. If it is not possible for the buyer company to act as an exporter in this country, this delivery method should not be chosen.

Obligations of the Seller: The seller prepares the goods in accordance with the terms of the contract. At the request of the buyer, all costs and risks belong to the buyer; assists the buyer in obtaining the necessary documents and similar administrative and commercial documents requested in his country. The seller has no obligation to make a contract of carriage and insurance against the buyer. The goods are brought to the ship determined by the buyer at the specified port, on the specified date, and the delivery process is completed. From this moment on, all costs and risks related to the goods pass to the buyer. At the request of the buyer; The seller arranges the shipping document at the buyer's expense and sends it to the buyer so that he can receive the goods at the destination port. And makes necessary notifications without delay. To the extent that it is applied,

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. Prepares the necessary documents related to export and import, pays all customs costs. By making an agreement with the transportation agency, it informs the seller about when the ship will arrive at the loading port. Receives the goods that are kept ready for loading order. From this moment on, all costs and risks belong to the buyer. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

FREE ON BOARD (FOB) ON BOARD

The "No Charge On Board" rule means that the seller delivers the goods at the designated port of shipment, on the vessel chosen by the buyer, or by procuring the goods delivered in this way. This rule may not be appropriate where the seller delivers the goods to the carrier at a terminal before they are loaded on the ship. For example, when goods are in containers, it is usual for them to be delivered in this way. In such cases, the FCA rule should be used.

Features of the delivery method: In this form of delivery, the seller loads the goods on the ship provided by the buyer at the specified date and place. All kinds of damage, loss and expenses that may occur after the goods pass to the ship's rail (deck) are the responsibility of the Buyer. The seller prepares all the necessary documents for export and delivers the goods after completing the customs clearance.

Obligations of the Seller: The seller prepares the goods in accordance with the contract conditions. It loads the ship provided by the buyer at the specified port on the specified date. The seller has no obligation to make a contract of carriage and insurance against the buyer. Prepares the necessary documents to be used in the buyer's country, completes the customs procedures. Informs the buyer that the download is complete. It prepares the transport document and other necessary documents to be used in the buyer's country and sends it to the buyer according to the payment method. Any damage and loss that may occur until the goods pass the ship's rail (Deck) is the responsibility of the Seller. To the extent applicable, it must pay the costs of customs clearance for export and all duties, taxes and other duties payable for export.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. Complete customs procedures for imports by editing the customs documents. Pays customs duties. It pays the freight cost by making an agreement with the transport agency. After the goods pass the ship's rail at the loading port, all costs and risks related to the goods are the responsibility of the Buyer. To the extent applicable, it must pay all duties, taxes, and costs of customs formalities relating to the importation of goods and costs of transit of the goods through any country. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

COSTS AND FREIGHT / COST AND FREIGH (CFR)

The "Costs and Freight" rule means that the seller delivers the goods on board or supplies goods that have already been delivered in this way. This rule may not be appropriate where the seller delivers the goods to the carrier at a terminal before they are loaded on the ship. For example, when goods are in containers, it is usual for them to be delivered in this way. In such cases, the CPT rule should be used.

When the CFR rule is used (as in the CIP, CPT or CIF rules), the seller fulfills his obligation to deliver not when the goods arrive at the place of destination but when the goods are delivered to the carrier in accordance with the relevant rule.

Features of the delivery method: In this type of delivery, the seller undertakes all the costs and risks and brings the goods to the port where they will be loaded. It carries out the customs procedures and performs the loading by paying the freight fee. From this moment on, all costs and risks related to the goods other than freight belong to the buyer.

Obligations of the Seller: The seller prepares the goods in accordance with the contract conditions. Prepares the necessary documents to be used in the buyer's country. Completes customs procedures. By making a contract with the transport agency, it pays the freight fee up to the destination port. The seller must, at his own expense, conclude a contract of carriage for the carriage of the goods to the designated terminal. The seller has no obligation to make an insurance contract against the buyer. After the goods have passed the ship's rail, all costs and risks other than freight belong to the buyer. The seller notifies the buyer that the loading has taken place and the possible arrival date. It sends the issued transport document and other necessary documents to the buyer.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. Complete customs procedures for imports by editing the customs documents. Pays customs duties. It unloads the goods without delay by paying the unloading costs and port fees at the destination port. It has to pay all costs other than the freight incurred in relation to the goods during the transportation. To the extent applicable, it must pay all duties, taxes, and costs of customs formalities relating to the importation of the goods, as well as the costs of transit of the goods through any country, provided that they are not covered by the contract of carriage. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

COSTS, INSURANCE AND FREIGHT / COST, INSURANCE AND FREIGHT (CIF)

The "Costs, Insurance and Freight" rule means that the seller delivers the goods on board or supplies goods already so delivered. This rule may not be appropriate where the seller delivers the goods to the carrier at a terminal before they are loaded on the ship. For example, when goods are in containers, it is usual for them to be delivered in this way. In such cases, the CIP rule should be used.

When the CIF rule is used (as in the CIP, CPT or CFR rules), the seller fulfills his obligation to deliver not when the goods arrive at the place of destination, but when the goods are delivered to the carrier in accordance with the relevant rule.

Features of the delivery method: In this type of delivery, the seller takes the insurance premium, freight and loading costs and risks and brings the goods to the port to be loaded. The seller agrees with the shipping agency and supplies it. It notifies the buyer that the goods in the sales contract have been loaded on the specified date and place. By paying the insurance premium, the seller takes out marine shipping insurance with the narrowest scope suitable for the type of goods loaded. After the goods are loaded on the ship, the costs and the risk pass to the buyer other than the freight and insurance premium.

Obligations of the Seller: The seller prepares the goods in accordance with the contract conditions. Prepares the necessary documents to be used in the buyer's country. Completes customs procedures. The seller must, at his own expense, make a contract of carriage and an insurance contract for the transport of the goods to the designated terminal. By making a contract with the transport agency, it pays the freight fee up to the destination port. He insures the goods he sends and pays the insurance premium. It notifies the buyer that the goods will be at the destination port on the approximate date. It sends the issued transport document and other necessary documents to the buyer. To the extent applicable, it must pay the costs of customs clearance for export and all duties, taxes and other duties payable for export.

Obligations of the Buyer: Pays the cost of the goods in accordance with the terms of the contract. Complete customs procedures for imports by editing the customs documents. Pays customs duties. It unloads the goods without delay by paying the unloading costs and port fees at the destination port. All costs incurred after the delivery, except for freight and insurance premium, are borne by the buyer. The buyer must pay other mandatory pre-shipment inspection costs, excluding the costs of pre-shipment inspection ordered by the authorities of the country of export.

9) DELIVERED AT FRONTIER (DAF) (Repealed 2011)


This term means that the seller's obligation to deliver ends when the goods have been cleared for export and made available at the designated place or point at the frontier, but before the customs border of the adjoining country.

The term border can be used for any border, including the border of the export country. It is therefore vital that the boundary in question is always precisely defined by specifying the point or location within the term.


10) DELIVERED EX SHIP (DES) (Repealed in 2011)

With this term, the seller's obligation to deliver ends by keeping the goods ready for the buyer's disposal at the named port of destination, on board the ship, without passing through import customs. The seller bears all costs and risks required to bring the goods to the designated port of destination. This term can only be used for sea or inland water transport.


11) DELIVERED EX QUAY(Duty Paid) (DEQ) (Repealed in 2011) (denoting

port of destination ...)

The term “delivered at the quay” means that the seller delivers the goods at the disposal of the buyer at the quay (wharf) at the designated port of destination, without the customs clearance required for importation being fulfilled. The seller must bear all the costs and damages of transporting the goods to the designated port of destination and unloading them to the quay (wharf). The term DEQ assumes that the buyer bears the responsibility for customs clearance of the goods for importation and payment of all related transactions, taxes, duties and other charges.

THIS IS AGAINST PREVIOUS VERSIONS OF INCOTERM, WHICH REQUIRE THE SELLER TO FOLLOW THE CUSTOMS CLEARANCE FOR IMPORT.

However, if the parties want to include the expenses paid in the importation of the goods partially or completely among the obligations of the seller, this should be clarified with a clear statement to be added to the sales contract for this purpose.

This term can only be used if the goods are to be delivered by sea or inland waterway or multi-vehicle transport by being unloaded from the ship to the quay (pier) at the port of destination. However, the terms DDU or DDP should be used if the parties wish to include among the seller's obligations the damages and costs associated with the transfer of goods from the quay to another place inside or outside the port.

12) DELIVERED DUTY UNPAID (DDU) (Repealed in 2011)

With this term, the seller's obligation to deliver ends when the goods are made available at the named place in the country of importation. The seller has to bear the risks and expenses related to the transportation of the goods up to that point and the fulfillment of the customs formalities (excluding taxes, duties and charges to be paid for import).

The buyer has to bear the additional costs and risks arising from the fact that the goods are not cleared for importation on time.

If the parties want the seller to fulfill the customs formalities and bear the costs and risks that may arise from this, they should make it clear by adding words that will create this effect.

If the parties wish to add to the seller's obligations some expenses necessary for the importation of the goods (such as VAT), they must make it clear by adding words to this effect. This term can be used regardless of the mode of transport.