C-terms two critical points
The defining trait of C-group Incoterms: risk and cost do not transfer at the same place.
Definition
Unlike the other rules, the C-Incoterms split the place where risk transfers (at origin, on handover to the carrier or on loading on board) from the place up to which the seller pays carriage (the named destination). The ICC advises naming both points in the contract to avoid ambiguity.
Origin
Principle set out in the Explanatory Notes for Users of Incoterms 2020, International Chamber of Commerce (ICC publication No. 723E).
Example in context
Under "CIF Rotterdam", risk passes to the buyer once goods are on board at the port of shipment, yet the seller pays freight and insurance to Rotterdam: damage at sea = buyer's risk.