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CIF and FOB regarding import and export

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(Querist)
08 December 2023 CIF for import of goods
FOB for export of Goods.
CIF what cost include and
FOB what cost inclue.
Please reply
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
20 January 2024 CIF stands for cost, insurance and freight. It stands for free on board. Under the CIF agreement, the reseller's responsibility is that of goods in transit until the buyer receives the goods. Under FOB agreements, the responsibility of the goods in transit is that of the buyer.

https://cleartax.in/s/fob-invoice
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