Allocation of risk

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Allocations of risks to buyer/seller according to Incoterms 2010

Incoterm 2010 Seller Carrier Port/terminal Onboard Port/terminal Insurance
FOB Seller Seller Seller Seller Buyer Buyer
FAS Seller Seller Seller Buyer Buyer Buyer
CFR Seller Seller Seller Seller Buyer Buyer
CIF Seller Seller Seller Seller Buyer Buyer

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