BW/Incoterms, 3rd step

1. 4th step

2. 3rd step

2.1. "Their purpose is to devide....

2.2. ...the costs and the risks....

2.3. ..between the buyer and the seller...

2.4. (the exporter and the importer)."

3. Purpose

3.1. They are meant to devide...

3.2. ...the costs and the risks...

3.3. ..between buyer and seller...

3.4. (exporter and importer).