https://www.taxtmi.com/article/detailed?id=13909 FOB allocates ownership, risk, and shipping cost between seller and buyer based on the delivery point. FOB Origin shifts risk to the buyer once goods are loaded at the seller's shipping point; FOB Destination keeps risk with the seller until goods arrive at the buyer's location. Variants govern who pays freight: Freight Collect requires the buyer to pay the carrier, Freight Prepaid has the seller pay to destination, and Collect and Allowed charges the buyer with potential reimbursement by the seller. en-us Wed, 26 Mar 2025 06:57:07 +0530 Wed, 26 Mar 2025 06:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13909 FOB allocates ownership, risk, and shipping cost between seller and buyer based on the delivery point. FOB Origin shifts risk to the buyer once goods are loaded at the seller's shipping point; FOB Destination keeps risk with the seller until goods arrive at the buyer's location. Variants govern who pays freight: Freight Collect requires the buyer to pay the carrier, Freight Prepaid has the seller pay to destination, and Collect and Allowed charges the buyer with potential reimbursement by the seller. Articles Customs - Import - Export - SEZ Wed, 26 Mar 2025 06:57:07 +0530 https://www.taxtmi.com/article/detailed?id=13909