The exporter makes the goods ready to be picked up from his or her factory. The importer is responsible for paying insurance and transportation costs (freight carriage) to the destination.
The exporter's obligation is fulfilled at the named point of loading the goods onto containers or the goods have been taken to the transport terminal. In the case of rail or road transport, the responsibility is completed when the goods have been loaded onto the carrier. The importer pays for onward carriage and insurance.