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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Incoterms CFR

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Seller pays maritime freight, risk at loading.

Definition

CFR is the FOB counterpart with seller-paid transport costs. Like CPT for multimodal, CFR has an asymmetric risk ≠ cost split that often surprises. CIF is CFR + insurance.

Origin

Present since Incoterms 1936 (formerly C&F).

Example in context

A French winegrower sells CFR Tokyo to a Japanese importer — pays the CMA-CGM freight, but risk transfers at Marseille loading.

  • CIF — twin with insurance.