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This term should not be used when the buyer cannot carry out the export formalities directly or indirectly .in such circumstances,
the FCA form should be used provided the seller agrees that he will load at his cost and risk.
It should be noted that the chosen place of delivery has an impact on the obligations of loading and unloading the goods at the
place.if delivery occurs at the seller's premises,the seller is responsible for loading (A).If delivery occurs at any other place,the
seller is not responsible for unloading(B).
The FAS term requires the seller to clear the goods for export.This is a reversal from previous incoterms versions which required
the buyer to arrange for export clearance.However,if the parties wish the buyer to clear the goods for export ,this should be made
clear by adding explicit wording in this effect in the contract of sale.
The term "frontier" may be used for any frontier including that of the country of export. Therefore,it is of vital importance that the
frontier in question is defined precisely by always naming the point and place in the term.
The DEQ term requires the buyer to clear goods for import and to pay for all formalities,duties,taxes and other charges upon
import. This is a reversal from previous incoterms versions which required the seller to arrange for import clearance.
"Delivered duty unpaid" means that the seller delivers the goods to the buyer,not cleared for import,and not unloaded from any
arriving means of transport at the named place of destination .The seller has to bear the costs and risks involved in bringing the
goods thereto, other than, where applicable,any "duty" (which term includes the responsibility for and the risks of the carrying out
of customs formalities, and the payment of formalities, customs duties, taxes and other charges) for import in the country of
destinatiions.
"Delivered duty paid" means that the seller delivers the goods to the buyer,cleared for import,and not unloaded from any arriving
means of transport at the named place of destination.The seller has to bear all the costs and risks involved in bringing the goods
thereto including, where applicable, any "duty" (which term includes the responsibility for and the risk of the carrying out of
customs formalities and the payment of formalities, customs duties, taxes and other charges) for import in the country of
destinations.
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