With the Free Carrier Incoterm, there are two extra responsibilities for the seller, compared to EXW. The seller will have the obligation to handle customs at origin, and to do the loading of the goods. As soon as the cargo is loaded on the truck or container, the responsibility for the seller ends. The rest of the journey is both at cost as well as the risk of the buyer. The fact that the customs declaration is done by the seller makes a crucial difference compared to the EXW Incoterm mentioned earlier. This Incoterm is considered more favorable for both parties.