Carriage inward - carriage outward

Hello Amit, the carriage charges mentioned by you that is carriage from port of origin to port of dispatch will be considered as outward carriage.

Dear Mr. Amit,

Freight charges incurred on on purchasing the goods Ex-Works and them selling it to an Indian Customer on CIF basis will be treated as Carriage outwards for the reasons mentioned below:

• Ownership at the time of purchasing the material Ex works has already been transferred to Indian supplier at the time of taking delivery overseas and the material is supplied, as such, directly to a third party, and thus the material is in marketable condition at the overseas port, itself.
• Any expenses incurred, thereafter, in CIF supply, till the third party receives the material is carriage outwards, as in this case, place of business of Indian supplier has shifted to overseas port.

Hope this satisfies your doubts.

Regards,

CA. Krishna Srivastava