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Guide to Incoterms 2000

Incoterms 2000 are a set of internationally recognised trading terms, defined by the International Chamber of Commerce in publication number 560 Incoterms 2000, which are used for the purchase and shipping of goods across borders. They deal with the documents required for global trade, specifying which parties (buyer or seller) are responsible for which documents and are normally specified in the contract of sale. This guide is designed to provide a simplified reference. We recommend that the full text of the above document be consulted prior to entering into a contract to buy or sell goods. Contents

ACE European Marine Group .......................................................................................2 EX Works (The named point of destination).................................................................3 Free Carrier FCA (The named place) ......................................................4 Free Alongside Ship FAS (the named port of shipment)..............................................5 Free on Board FOB (The named port of shipment).......................................................6 Cost and Freight CFR (The named port of destination ) ...............................................7 Cost Insurance and Freight CIF (The named port of destination) .................................8 Carriage Paid To CPT (The named place of destination) ..............................................9 Carriage Insurance Paid To CIP (The agreed place of destination).............................10

ACE Insurance S.A.-N.V. ACE Building 100 Leadenhall Street London EC3A 3BP +44 (0) 20 7173 7000 tel +44 (0) 20 7173 7800 fax [email protected] email www.aceeurope.com www.ace-baracuda.com

Delivered At Frontier DAF (The named place of destination) ....................................11 Delivered ex Ship DES (The named port of destination) ............................................12 Delivered ex Quay Duty Paid DEQ (The named port of destination) .........................13 Delivered Duty Unpaid DDU (The named place of destination) ................................14 Deliver Duty Paid DDP (The named point of destination)..........................................15 AT A GLANCE Interpretation of the INCO Terms .................................................16

The ACE Group of Companies does not accept any liabilities for any errors or omissions in this guide.

ACE European Marine Group

In 1792, the Insurance Company of North America (INA) insured the proud ship "America" as she navigated the wintry seas from Philadelphia to Londonderry. Risk Management services were provided by hiring a tug to assist the vessel to leave the Delaware River safely. In 1999, ACE Insurance purchased the successor companies to the INA and continues the superior tradition of marine insurance, risk management and loss control services to its clients. In 2001 ACE European Group was created combining the businesses of ACE Global Markets and ACE Insurance Company of Europe. The Marine business of these two companies is combined under one management but allows our customers to access two distribution channels, Lloyds and the company market. ACE European Marine Group employs a team of transportation professionals with experience in shipping, ship management, freight forwarding, and container operations. They are assisted by surveyors from other ACE worldwide companies (USA, Asia Pacific, Latin America), the ACE network of marine underwriters and claims adjusters and a panel of independent survey agents. The group is dedicated to providing latest information on transportation and its risks to ACE Underwriters, Brokers and Clients.

EX Works (The named point of destination)

Type of Transport : Multi-Modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Assist the buyer in obtaining licences and authorisations for export. No obligation Place the goods at the disposal of the buyer at the named place of delivery Carry all Risks up to named place of delivery.

Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences for export and import at his own risk and cost No obligation

Transport and Insurance Contract Delivery/Delivery Price

Receive the goods at the named place of delivery

Transfer of Risks

Carry all risks and damage to goods from named place of delivery. Pay all expenses from named place of delivery plus duties/charges/taxes for import and export.

Division of Costs

Carry all costs to named place of delivery.

Notification

Quickly provide the buyer with the availability and place of goods. No Obligation Provide the seller with date and transfer, if stipulated in the contract. Supply the seller the proof of transfer of the goods.

Proof of Delivery Verification of Packaging/ Goods Inspection.

Expenses for verifying, packaging, marking of goods. Help the buyer obtain all information for insurance and all documents for import and transit. Expenses for inspection of goods before departure. Pay all expenses anticipated in obtaining information for insurance and documents for import and transit.

Other Obligations

Page 3 of 16

Free Carrier FCA (The named place)

Type of Transport : Multi-Modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorisations for exporting the goods, at own risk and cost. Transport:No obligation unless there is an agreement with the buyer. Insurance ­No obligation. Deliver the goods to the carrier (the agreed date/the named point) Carry all Risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorisations for importing the goods, at own risk and cost. Transport contract at his own cost, unless there is an agreement with seller. Insurance- No obligation Receive the goods at the named point.

Transport and Insurance Contract

Delivery/Delivery Price Transfer of Risks

Carry all risks of loss and damage to goods from the named point, with exceptions.

Division of Costs

Carry all costs to named point. Pay various customs formalities/duties/taxes for export. Quickly provide the buyer with the potential date of transfer of goods to the carrier. Supply certificate of delivery at own cost. Assist the buyer in obtaining all transport documents. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation, or transit through a third country and all information for obtaining an insurance Pay all costs from named point.

Notification

Provide the seller with carriers name and possibly with mode of transport//date/delivery time. Accept proof of delivery..

Proof of Delivery Verification of Packaging/ Goods Inspection.

Pay expenses for inspection of goods before departure. Pay all costs anticipated in obtaining information for insurance importation and transit documents. Supply the seller with information for the exception detailed in Transport and Insurance Contract.

Other Obligations

Page 4 of 16

Free Alongside Ship FAS (the named port of shipment)

Type of Transport : Maritime

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain at own risk and expense any export licence and complete all customs formalities for export. Transport -No obligation, Insurance-No obligation Deliver the goods alongside the vessel (the named port/the named date) Carry all Risks up to alongside vessel. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain at own risk and expense any import licence and complete all customs formalities for import and for the transit of goods through a third country. Transport contract, at own cost from port of departure. Insurance ­No obligation. Receive the goods alongside the vessel (named port/named date) Carry all risks of loss and damage to goods from alongside vessel with exceptions..

Transport and Insurance Contract Delivery/Delivery Price Transfer of Risks Division of Costs

Carry all costs to alongside vessel plus customs duties, taxes payable on export. Quickly provide the buyer with the place and time of delivery alongside the vessel. Carry all costs from alongside vessel plus duties/charges/taxes payable on import.

Notification

Provide the seller with the vessel name, named port of shipment, date of delivery within a reasonable amount of time. Accept the proof of delivery (alongside vessel).

Proof of Delivery

Supply certificate of delivery at own cost (alongside vessel) and help the buyer in obtaining all documents for transport. Pay expenses for verifying, packaging, marking of goods. Assist the buyer in obtaining all documents for importation and exportation or transit through a third country and information for obtaining insurance.

Verification of Packaging/ Goods Inspection.

Pay expenses for inspection of goods before departure.

Other Obligations

Pay all expenses anticipated in obtaining information for insurance and documents for import and transit and refund those incurred by seller while lending his assistance.

Page 5 of 16

Free on Board FOB (The named port of shipment)

Type of Transport : Marine

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorisations for exporting the goods, at own risk and cost. Transport and Insurance No obligation Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorisations for importing the goods, at own risk and cost. Transport contract at his own cost from the port of loading. Insurance ­No obligation. Receive the goods at the agreed port..

Transport and Insurance Contract Delivery/Delivery Price

Deliver the goods onboard the vessel designated by the buyer. (the agreed date/the agreed port) Carry all Risks until the goods pass the ship's rail. (The agreed port)..

Transfer of Risks

Carry all risks of loss and damage once the goods passed the ships rail.

Division of Costs

Carry all costs to named port. Pay the costs of Pay all costs once goods have passed the ships rail. customs formalities/duties/taxes for export.

Notification

Advise the buyer that goods were loaded onboard the vessel.. Supply certificate of delivery at own cost. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation, insurance, and transit through a third country. Provide the seller with vessels name point of shipment and delivery within a reasonable time.

Proof of Delivery

Accept proof of delivery.. Pay expenses for inspection of goods before departure.

Verification of Packaging/ Goods Inspection. Other Obligations

Pay all costs anticipated in obtaining information for insurance importation and transit documents and refund seller those costs whilst lending his assistance.

Page 6 of 16

Cost and Freight CFR (The named port of destination)

Type of Transport : Maritime

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain at own risk and expense any export licence and complete all customs formalities for export. Transport contract until the named port, at his own cost. Insurance ­ No obligation. Deliver the goods on board the vessel (named port/date/time period) Carry all risks until the goods pass the ship's rail (Loading port) Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain at his own risk and expense any import licence and complete all customs formalities for import and for transit of the goods through any country. Transport contract: No obligation. Insurance-No obligation. Accept delivery of goods on board the vessel and receive the goods at named port of destination. Carry all risks of loss or damage after the goods pass the ships rail.

Transport and Insurance Contract Delivery/Delivery Price Transfer of Risks Division of Costs

Carry all costs to named port and freight, Pay all costs from named port and costs and charges costs of loading / unloading / duties / charges / of transport / unloading / lighter / transfer on the quay. taxes for export under contract of carriage.

Notification

Advise the buyer that goods were delivered on board the vessel. Supply the transport document for the agreed port of destination, at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation, insurance or transit through a third country and all information for obtaining an insurance Provide the seller with the shipment date and/or the destination port within a reasonable amount of time. Accept the document of transportation at agreed port, if stipulated in the contract.

Proof of Delivery

Verification of Packaging/ Goods Inspection.

Pay expenses for inspection of goods before departure.

Other Obligations

Pay all costs anticipated in obtaining information for insurance importation and transit documents and refund those incurred by the seller while lending his assistance.

Page 7 of 16

Cost Insurance and Freight CIF (The named port of destination)

Type of Transport : Maritime

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain at own risk and expense any export licence and complete all customs formalities for export. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain at his own risk and expense any import licence and complete all customs formalities for import and for transit of the goods through any country. Transport contract: No obligation.Insurane-No obligation. Load delivery of goods on board the vessel.

Transport and Insurance Contract

Transport and insurance contract at his own cost.

Delivery/Taking Delivery

Deliver the goods on board the vessel (named port/date/time period) Carry all risks until the goods pass the ship's rail (Loading port) Carry all costs to named port and freight, costs of shipment/unloading/duties/charges/taxes for export. Pay Insurance costs. Advise the buyer that goods were delivered on board the vessel.

Transfer of Risks

Carry all risks of loss or damage after the goods pass the ships rail. Pay all costs from named port and costs and charges of transport/unloading/lighter/transfer on the quay. Provide the seller with the shipment date and/or the destination port within a reasonable amount of time. Accept the document of transportation at agreed port, if stipulated in the contract. Pay expenses for inspection of goods before departure. Pay all costs anticipated in obtaining information for insurance importation and transit documents and refund those incurred by the seller while lending his assistance.

Division of Costs

Notification

Proof of Delivery

Supply the transport document for the agreed port of destination, at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation, insurance or transit through a third country and all information for obtaining an insurance

Verification of Packaging/ Goods Inspection. Other Obligations

Page 8 of 16

Carriage Paid To CPT (The named place of destination)

Type of Transport : Multi-modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorizations for exporting the goods, at his own risk and cost, including transit through any country. Transport contract: at his own cost. Insurance contract: no obligation. Deliver the goods to the first carrier.(The named date/point) Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorizations for importing the goods, at his own risk and cost..

Transport and Insurance Contract

Transport contract: No obligation. Insurance ­No obligation. Accept the delivery of the goods at named point..

Delivery/Delivery Price Transfer of Risks

Carry all risks of loss or damage from named point.

Division of Costs

Carry all costs to named point and freight, costs of shipment / unloading / duties / charges / taxes, payable under contract of carriage. Advise the buyer of the place and estimated time of delivery. Supply the transport document for the named port of destination, at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation or transit through a third country and all information for obtaining an insurance. Carry all the costs from named point.

Notification

Provide the seller with the shipment date and/or delivery within a reasonable amount of time.. Accept the document of transportation at named port, if stipulated in the contract. Pay expenses for inspection of goods before departure. Pay all costs anticipated by seller and refund those incurred by seller while lending assistance.

Proof of Delivery Verification of Packaging/ Goods Inspection. Other Obligations

Page 9 of 16

Carriage Insurance Paid To CIP (The agreed point of destination)

Type of Transport : Multi-modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorizations for exporting the goods, at his own risk and cost.. Transport and insurance at his own cost. Deliver the goods to the carrier.(The named date/point) Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorizations for importing the goods, at his own risk and cost.. Transport contract: No obligation. Accept the delivery of the goods at named point..

Transport and Insurance Contract Delivery/Delivery Price Transfer of Risks

Carry all risks of loss or damage from named point.

Division of Costs

Carry all costs to named point and freight, costs of shipment/unloading/duties/charges/taxes, cost of Insurance. Quickly notify the buyer with place and estimated time of delivery. Supply the transport document for the named port of destination, at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation or transit through a third country. Carry all the costs from named point.

Notification

Provide the seller with the shipment date and/or delivery within a reasonable amount of time.. Accept the document of transportation at named port, if stipulated in the contract. Pay expenses for inspection of goods before departure. Pay all costs anticipated by and refund those incurred by seller while lending assistance. Give the seller all information for obtaining an insurance.

Proof of Delivery Verification of Packaging/ Goods Inspection. Other Obligations

Page 10 of 16

Delivered At Frontier DAF (The named place of destination)

Type of Transport : Multi-modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorizations for exporting the goods, at his own risk and cost including transport through any country. Transport contract: at his own cost to the named point of delivery at the frontier. Insirance ­ No obligation. Deliver the goods to the named point at the frontier. Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorizations for importing the goods, at his own risk and cost..

Transport and Insurance Contract

Transport contract: No obligation. Insurance- No obligation.

Delivery/Delivery Price

Accept the delivery of the goods at named point..

Transfer of Risks

Carry all risks of loss or damage from named point.

Division of Costs

Carry all costs to named point and costs of unloading/duties/charges/taxes for export. Carry all the costs from named point plus duties/taxes/charges because of goods importation and subsequent transport.

Notification

Advise the buyer of the shipment of the goods to the frontier. Provide the seller with the shipment date and point of delivery within a reasonable amount of time.. Accept the document of transportation at named point on border.

Proof of Delivery

Provide the document of transport or any other proof of delivery to the named point on the border, at his own cost and without delay. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation or transit.

Verification of Packaging/ Goods Inspection.

Pay expenses for inspection of goods before departure. Pay all costs anticipated by seller in obtaining documents.

Other Obligations

Page 11 of 16

Delivered ex Ship DES (The named port of destination)

Type of Transport : Maritime

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorizations for exporting the goods, at his own risk and cost.. Transport contract: at his own cost to the named point of delivery.Insurance-No obligation Onboard the ship, uncleared for import at the named destination port. Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorizations for importing the goods, at his own risk and cost.. Transport contract: No obligation. Insurance-No obligation Accept the delivery of the goods at named point..

Transport and Insurance Contract Delivery/Delivery Price Transfer of Risks

Carry all risks of loss or damage from named point.

Division of Costs

Carry all costs to named point and duties/charges/taxes/customs formalities for export. Quickly advise the buyer of the designated vessels estimated time of arrival at named port.. Supply the document of transport/delivery note at his own cost and without delay. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation and all information for obtaining an insurance. Carry all the costs from named point including unloading.

Notification

Provide the seller with the date and port of delivery within a reasonable amount of time.. Accept the document of transportation at named port. Pay expenses for inspection of goods before departure. Pay all costs anticipated by seller and refund those incurred by seller while lending assistance.

Proof of Delivery Verification of Packaging/ Goods Inspection. Other Obligations

Page 12 of 16

Delivered ex Quay Duty Paid DEQ (The named port of destination)

Type of Transport : Maritime

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain at his own risk and expense any export licence and complete all customs formalities for export of the goods and their transit through any country. Transport contract: at his own cost to the quay at the named port of destination. Insurance-No obligation. Deliver the goods to the buyer, on the quay at the destination port. Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain at his own risk and expense any import licence and complete all customs formalities for the import of the goods.

Transport and Insurance Contract

Transport contract: No obligation. Insurance No obligation.

Delivery/Delivery Price

Accept the delivery of the goods at named port.

Transfer of Risks

Carry all risks of loss or damage from named point.

Division of Costs

Carry all costs to named point and pay costs of duties/charges/taxes/customs formalities for export and import. Quickly provide the buyer with the designated vessels estimated time of arrival at Destination Port.. Supply the document of transport/delivery note at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Pay all costs/charges incurred while obtaining necessary documents for the buyer for delivering the goods. Carry all the costs from named point. All duties, taxes and other charges payable upon import of the goods. Provide the seller with the date and port of delivery within a reasonable amount of time.

Notification

Proof of Delivery

Accept the document of transportation at named port Pay expenses for inspection of goods before departure. Assist the seller in obtaining documents for delivery of the goods.

Verification of Packaging/ Goods Inspection. Other Obligations

Page 13 of 16

Delivered Duty Unpaid DDU (The named place of destination)

Type of Transport : Multi-modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorizations for exporting the goods, at his own risk and cost.. Transport contract: at his own cost to the named point of destination. Insurance No obligation. Deliver the goods at the named point. Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Obtain licences and authorizations for importing the goods, at his own risk and cost.. Transport contract: No obligation. Insurance No obligation. Accept the delivery of the goods at named point..

Transport and Insurance Contract Delivery/Delivery Price Transfer of Risks

Carry all risks of loss or damage to the goods from named point.

Division of Costs

Carry all costs to named point and pay costs of duties/charges/taxes/customs formalities for export. Advise the buyer that the goods were shipped and inform him of the possibilities for receipt. Supply the document of transport/delivery note at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for importation or transit and all information for obtaining an insurance. Pay all costs from named point and costs of customs formalities, duties and taxes and other charges for import. Provide the seller with the date and place of delivery within a reasonable amount of time.. Accept the document of transportation at named port. Pay expenses for inspection of goods before departure. Pay all costs anticipated by seller and refund those incurred by seller while lending assistance.

Notification Proof of Delivery Verification of Packaging/ Goods Inspection. Other Obligations

Page 14 of 16

Deliver Duty Paid DDP (The named place of destination)

Type of Transport : Multi-modal

The Seller must Supplying Goods/Payment

Supply goods, invoice and certificates in accordance with sales contract Obtain licences and authorizations for both exporting and importing the goods, at his own risk and cost.. Transport contract: at his own cost to the named point of destination. Insurance ­No obligation. Deliver the goods (named place/date/time period) Carry all risks up to named point. Pay the price agreed upon in the sales contract

Type of Sale : On Departure

The Buyer must

Licences, Authorizations and Formalities

Assist the seller in obtaining licences and authorizations for importing the goods and transit.

Transport and Insurance Contract

Transport contract: No obligation. Insurance-No obligation. Accept the delivery of the goods at named point.. Carry all risks of loss or damage to goods from named point.

Delivery/Delivery Price Transfer of Risks Division of Costs

Carry all costs to named point and pay costs of duties/charges/taxes/customs formalities for export and import. Advise the buyer that goods were shipped and inform him of the possibilities of receipt. Supply the document of transport/delivery note at own cost and without delay.. Pay expenses for verifying, packaging, marking of goods. Help the buyer obtain all documents for delivery of the goods. Carry all the costs from named point.

Notification

Provide the seller with the date and place of delivery within a reasonable amount of time.. Accept the document of transportation at named point. Pay expenses for inspection of goods before departure. Help the seller, at his request and his own risk and cost, obtain documents required for delivery of the goods.

Proof of Delivery Verification of Packaging/ Goods Inspection. Other Obligations

Page 15 of 16

AT A GLANCE

Interpretation of the INCO Terms

Note: to avoid any confusion, an INCO Term must be accompanied by a "named place" e.g. FOB "Montreal" ; EXW "Birmingham"

EXW SERVICES Warehouse Storage Warehouse Labour Export Packing Loading Charges Inland Freight Terminal Charges Forwarder's Fees Loading On Vessel Ocean/Air Freight Charges Upon Arrival Duty, Taxes & Customs Clearance Delivery To Destination Ex Works Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer Buyer

FCA Free Carrier Seller Seller Seller Seller Seller Buyer Buyer Buyer Buyer Buyer Buyer Buyer

FAS Free Alongside Ship Seller Seller Seller Seller Seller Seller Seller Buyer Buyer Buyer Buyer Buyer

FOB Free Onboard Vessel Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer Buyer Buyer

CFR Cost & Freight Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer Buyer

CIF Cost Insurance & Freight Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer Buyer

CPT Carriage Paid To Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer

CIP Carriage Insurance Paid To Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer

DAF

DES

DEQ

DDU

DDP Delivered Duty Paid Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller

Delivered At Delivered Ex Frontier Ship Seller Seller Seller Seller Seller Seller Seller Seller Seller Sellerv Buyer Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Buyer

Delivered Ex Delivered Quai Duty Duty Unpaid Paid Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Seller Seller Seller Seller Seller Seller Seller Seller Seller Seller Buyer Seller

Page 16 of 16

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