https://www.taxtmi.com/forum/issue?id=109888 Under CFR, seller bears cost of carriage to the named destination port while risk passes on loading at shipment; therefore proof of delivery at the discharge port is evidentiary for contractual claims. Preferred documentary proof includes the shipping line's Certificate of Landing, container tracking reports from the carrier's website, and port arrival/unloading records; confirmations can also be obtained from the discharge port's customs or a local shipping agent. en-us Wed, 17 Feb 2016 09:38:35 +0530 Thu, 23 Jan 2025 15:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109888 Under CFR, seller bears cost of carriage to the named destination port while risk passes on loading at shipment; therefore proof of delivery at the discharge port is evidentiary for contractual claims. Preferred documentary proof includes the shipping line's Certificate of Landing, container tracking reports from the carrier's website, and port arrival/unloading records; confirmations can also be obtained from the discharge port's customs or a local shipping agent. Discussion-Forum Customs Wed, 17 Feb 2016 09:38:35 +0530 https://www.taxtmi.com/forum/issue?id=109888