A transaction in which the seller must pay for all of the costs related to transporting the goods and is responsible in full for the goods until they have been received and transfered to the buyer. This includes paying for the shipping, the duties and any other expenses incurred while shipping the goods.

|||This type of delivery agreement places all of the risks and costs with the seller of the good until delivery is made. If the goods are damaged or lost in transit, the seller will be responsible for the costs.