Incoterms regulate the following conditions of international sales and purchases:
Delivery of goods: which constitutes the seller’s main obligation.
The transfer of risks: it is important not to confuse the transfer of risks with the transfer of ownership. The risks are transferred at the place (factory, quay, ship) and at the time specified in the contract and in the Incoterm.
Costs: the seller generally bears the costs necessary to make the goods available to the seller up to the agreed point. It is also possible to arrange insurance for the goods until they arrive at their destination.
Customs formalities: the seller is usually responsible for the export, except in cases such as EXW (Ex Works), for example.
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