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Fob Destination Point. Destination also implies that the seller pays the freight bill. Under FOB Destination the title of the goods transfers at the buyers loading dock or warehouse.
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The term FOB shipping point is a contraction of the term Free on Board Shipping Point The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods leave the suppliers shipping dock. FOB Shipping Point or Free on Board Shipping Point or FOR Origin is a shipping term indicating that a buyer must pay for the delivery of the goods. FOB DESTINATION POINT Implies that the seller owns the goods in transit and is responsible for freight charges and assists with the settlement of claims and is.
FOB destination point or FOB destination freight prepaid DAP in Incoterms.
In accounting only when goods arrive at the shipping destination they should be reported as a sale and increase in accounts receivable by the seller and as a purchase and inventory by the buyer. FOB destination is a contraction of the term Free on Board Destination The term means that the buyer takes delivery of goods being shipped to it by a supplier once the goods arrive at the buyers receiving dock. Dalam proses pembelian barang dikenal dua istilah yang merupakan syarat jual beli yaitu FOB shipping point dan FOB destination point. The buyer pays freight shipping fees upon delivery.
