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Incoterms® and delivery of goods

The rules for the delivery of goods are a "key" element of the contract for the sale of movable property as they establish who, between seller and buyer, will bear the costs, the risks and responsibilities of the transfer of goods from a place of departure to a place of destination / arrival.


In practice, who (between seller and buyer) will have to provide:

  • at the signing of the transport contract, bearing the costs;

  • to the sharing of the costs and risks of loss or damage of the goods connected to the transfer of the same from a place of departure to a place of destination / arrival;

  • to customs formalities related to the export and import of goods (where applicable);

  • To provide the transport document necessary to taking delivery the goods.

In order to eliminate possible misunderstandings and disputes caused by different interpretations, in 1920 the International Chamber of Commerce (ICC) conducted a study on the interpretation of the commercial terms most used by the parties.

The interpretative rules were born from this: the latest revision is the one called Incoterms® 2020.

Advice on Incoterms®

and delivery of goods includes

The evaluation of the obligations assumed with the use of a specific Incoterms® rule or, in any case, of a given term of delivery of the goods and the consequent assessment of the risks and operational implications.

The assessment of the risks and the many problems that the EXW rule can generate on the various aspects of the sale.

The formulation of the Incoterms® rule in the sales contract, offers, orders, order confirmations or proforma invoices, even with any changes / variations that may be necessary.

The guidelines and criteria to be adopted in choosing the most suitable Incoterms® in relation to the type of goods, payment, mode of transport and the documents required for the collection of the goods.

The assessment of what the impact of the Incoterms® adopted on the various aspects of the purchase agreement regarding the transfer of ownership, customs, taxation, payments and guarantees, transport documents.

The identification and assessment of critical points, costs, risks and responsibilities generated by the use of one of the ICC Incoterms® rules, in order to encourage proper use of the same.

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