Instructions (do not hand in pg. 1-4): The Incoterm in a sales contract is used to allocate costs and risks that are included in the Seller's selling price to the buyer, and which the Buyer has to arrange and pay for. The following diagram illustrates the Costs (C) for Transportation (T) and Insurance (1), and the Risk (R) of loss arising from damage to the shipment. "L" represents the border between the country of departure and the country of arrival. D1 D2 D3 II A1 A2 A3 1 C R ds LE English (United States) mo Instructions (do not hand in pg. 1-4): The Incoterm in a sales contract is used to allocate costs and risks that are included in the Seller's selling price to the buyer, and which the Buyer has to arrange and pay for. The following diagram illustrates the Costs (C) for Transportation (T) and Insurance (1), and the Risk (R) of loss arising from damage to the shipment. "L" represents the border between the country of departure and the country of arrival. D1 D2 D3 II A1 A2 A3 1 C R ds LE English (United States) mo