This term is used for transport by rail, road, and inland waterways. The seller and exporter are responsible for the carriage of goods to the nominated destination and to pay freight for the first carrier. He is responsible to do custom clearance and arrange and pay carrier up to the agreed destination. The buyer is responsible to pay for import customs; unloading costs and bear the risks of loss/damage after the goods are given by the first carrier. Thus the buyer needs to take insurance when he takes the risk on delivery by the first carrier.