Regardless of the incoterms in use, the seller must supply the goods as agreed in the contract of sale, together with such evidence of conformity as may be required by the contract. Regardless of the incoterms in use, the buyer must take receipt and pay for the goods delivered, as provided in the contract.

* The payment of the forwarder's fees is sometimes controversial, depending on the contract of sale.
** Risk of loss or damage is transferred from seller to buyer when goods have been delivered to the carrier.
*** Responsibility may be either the buyer or seller.