The seller delivers when the goods pass the ship’s rail in the port of shipment.The seller pays the cost and freight necessary to deliver the goods to the namedport of destination. However, the risk of loss or damage of the good and any additionalcosts due to events occurring after the time of delivery are transferred from theseller to the buyer. The seller takes the responsibility to clear the goods forexport. C&F is only used for sea or inland waterway transport.