C INCOTERMS

Cost and Freight Cost Insurance Freight Under Cost and Freight (CFR) and Cost Insurance Freight (CIF), the seller is responsible for arranging and paying for the main carriage. The risk of damage and loss rests with ...

Letter of Credit

Guidance Letters of credit for importers and exporters Letters of credit and how they can be used to reduce risk in international trade. Published 1 August 2012 From: HM Revenue & Customs Contents Introduction ...

Letters of Credit

Guidance Letters of credit for importers and exporters Letters of credit and how they can be used to reduce risk in international trade. Published 1 August 2012 From: HM Revenue & Customs Contents Introduction ...

Trade Paperwork

Guidance International trade paperwork Contracts, licences, declarations and documents needed to import and export goods and services. Published 1 August 2012 Last updated 6 April 2017 — see all updates From: HM ...

F INCOTERMS

Free Terms The terms Free Carrier (FC or FCA), Free Alongside Ship (FAS) and Free on Board (FOB) provide that the seller is responsible for arranging for and delivering the goods to a carrier.  FOB and FAS refer to ...

D Incoterms

The Incoterms beginning with D, delivered at frontier (DAF), delivered ex-ship (DES) and delivered ex-works means that the seller is responsible for (including all risks and costs required in) bringing the goods to ...
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