The most commonly used Incoterms for the export of Tara is the FOB (free on board ), where the Peruvian exporter delivers the goods when it exceeds the ship's rail at the port of Callao. From that point the buyer bears all risks of the goods. The Peruvian exporter ships the goods to Customs for export. This can only be used Incoterms shipping. The seller's obligations are: to provide the commercial invoice must be the case, the delivery point agreed to assume the risks and costs until they have passed the ship's rail. For its part, the obligations of the buyer are: pay the agreed price, making transport for the merchandise, receive delivery, take risks and expenses after they have passed the ship's rail and inspect the merchandise.
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