International trade can look deceptively simple from the outside. A seller ships merchandise to a buyer, the buyer receives it, and payment changes hands. Yet between those two events lies a dense web of responsibilities involving transportation, insurance, customs, documentation, loading, unloading, and risk. Who pays for the main carriage? Who arranges export clearance? At what point does the risk of loss transfer from seller to buyer? Who is responsible if goods are damaged during transit? These questions become especially important when a transaction crosses national borders. This is where incoterms enter the picture. Incoterms provide standardized commercial rules that help buyers and sellers understand who is responsible for specific…