The seller manages the transport and its costs to the port of destination. He is in charge of export formalities and regulates the related duties and taxes. The buyer bears the costs upon arrival of the goods at the port of destination, and the import formalities (by paying the related duties and taxes). On the other hand, maritime transport insurance is assumed by the buyer, who assumes the risks from the time of delivery on the boat to the port of shipment. Unloading costs may or may not be included in the contract.
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