INCOTERMS are short form references which specify responsibilities under an international sale of goods contract . What is the primary difference in responsibility between F terms and C terms ? 1 ) For C terms , the cost of transport and the risk of loss or damage to goods transfer at the same time . For F terms , the cost of transport and the risk of loss or damage to goods transfer at different times . 2) For C terms , the cost of transport and the risk of loss or damage to goods transfer at different times . For F terms , the cost of transport and the risk of loss or damage to goods transfer at the same time . 3 ) C terms indicate when title to the goods passes . F terms do not indicate when to the goods passes . 4) C terms do not indicate when title to the goods passes . F terms do indicate when title to the goods passes