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2. FOB (shipping) - Wikipedia

   en.wikipedia.org/wiki/FOB_(shipping)

   FOB is only used in non-containerized sea freight or inland waterway transport. As with all Incoterms, FOB does not define the point at which ownership of the goods is transferred. The term FOB is also used in modern domestic shipping within North America to describe the point at which a seller is no longer responsible for shipping costs.

3. Incoterms - Wikipedia

   en.wikipedia.org/wiki/Incoterms

   Costs for unloading the goods and any duties, taxes, etc. are for the Buyer. Until 2011, [32] DES was a commonly used term in shipping bulk commodities, such as coal, grain, dry chemicals; and where the seller either owned or had chartered their own vessel.

4. Waybill - Wikipedia

   en.wikipedia.org/wiki/Waybill

   A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of cargo. [1] Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route.

5. Duty (tax) - Wikipedia

   en.wikipedia.org/wiki/Duty_(tax)

   A customs duty or due is the indirect tax levied on the import or export of goods in international trade. In economics a duty is also a kind of consumption tax . A duty levied on goods being imported is referred to as an 'import duty', and one levied on exports an 'export duty'.

6. Customs duties in the United States - Wikipedia

   en.wikipedia.org/wiki/Customs_duties_in_the...

   “Imported goods are not legally entered until after the shipment has arrived within the port of entry, delivery of the merchandise has been authorized by CBP, and estimated duties have been paid.” [1] Importation and declaration and payment of customs duties is done by the importer of record, which may be the owner of the goods, the ...

7. 24 Key Tax Terms That Confuse Everyone - AOL

   www.aol.com/finance/24-key-tax-terms-confuse...

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8. Freight transport - Wikipedia

   en.wikipedia.org/wiki/Freight_transport

   Freight transport, also referred to as freight forwarding, is the physical process of transporting commodities and merchandise goods and cargo. [1] The term shipping originally referred to transport by sea but in American English , it has been extended to refer to transport by land or air (International English: "carriage") as well.

9. Less-than-truckload shipping - Wikipedia

   en.wikipedia.org/wiki/Less-than-truckload_shipping

   Less-than-truckload shipping or less than load (LTL) is the transportation of an amount of freight sized between individual parcels and full truckloads. Parcel carriers handle small packages and freight that can be broken down into units less than approximately 150 pounds (68 kg). Full truckload carriers move entire semi-trailers. Semi-trailers ...