FOB is the point at which once the goods are on board the ship the seller is released of all obligation and risk. When a destination port is indicated, it means that the obligation of the shipper has been met when the goods arrive at that port. The buyer is then responsible for any changes occurring due to importation of the goods. A pricing term that indicates that cost, insurance, and freight to port of destination are included in the quoted price. The buyer is responsible for the transportation of the goods from the port to the buyer's inland location.
Buyer assumes all risks.
The seller is responsible for delivery of goods to the named domestic site before customs clearance where the buyer then assumes responsibility. The seller assuming all transport costs and risks encountered to deliver the goods to the named place in the foreign country. The duties and taxes and import risk are assumed by the buyer. The obligation of the seller is to deliver the goods to the buyer's door. The risk uncertainty, and all costs are met by the seller.