Separate types of covers are available in respect of timber (i) stowed on deck and (ii) whilst not stowed on deck, respectively. Risks covered for timber stowed on deck is similar to the cover afforded under ICC (B) except that theft and non-delivery and malicious acts are also covered under the timber clauses. Amongst some risks that are not covered are earthquakes, volcanic eruption or lightning and overturning and derailment of land conveyance. Timber whilst not stowed on deck is covered against all risk of loss or damage except risks expressly excluded. Insurance attaches after loading on land and/or water conveyances or their floating at the mill, warehouse, factory, yard or premises whosoever, from which the dispatch of the overseas vessel made, continues during journey and transshipments and terminates as per provisions of ICC – A. Each B/L to be deemed a separate insurance.