The seller's responsibility is fulfilled when the goods are delivered to a carrier, pass the ship's rail, the contract of carriage is arranged, freight prepaid, to the named port, and insurance is obtained on the cargo.
The buyer is responsible for all risks associated with the goods after they have passed the ship's rail to be loaded on board the vessel, as well as the costs and risks related to the goods (receipt of the goods from the carrier) in the importing country.
The seller is responsible to arrange for the pre-carriage and main-carriage of the goods.
The seller is responsible for the export clearance of the goods.
The buyer is responsible for the import clearance of the goods.