This term means that the seller delivers the goods to the buyer to the named place of destination in the contract of sale. A transaction in international trade where the seller is responsible for making a safe delivery of goods to a named destination, paying all transportation and customs clearance expenses but not the duty. The seller bears the risks and costs associated with supplying the goods to the delivery location, where the buyer becomes responsible for paying the duty and taxes.

この用語は輸送形態に関係なく使用できるが、引渡しが目的地の港で本船上または岸壁（埠頭）上で行われる場合は DES または DEQ 用語が使用されているはずです。