The seller delivers when the goods are placed at the disposal of the buyer on board the ship but not cleared for import at the named port of destination. The seller has to bear all the costs and risks involved in bringing the goods to the named port of destination before unloading. If the parties wish the seller to bear the costs and risks of unloading then the term DEQ should be used.
DES can only be used for transport by sea or inland waterway.
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