Garment Costing

Variable Function:
a. b. c. d. e. f. g. Fabric Consumption Fabric Cost Accessories Cost Print/Embroidery/Washing Charge C.M. Freight (C & F) Payment mode (at sight deferred payment !days or "! days or #$! days% &&% 'a(es Contract)

Fabric Consumption: #. Consumption ()g/ *o+) ,

(%+ &%& + Allowance-01) 100 ; ( C + Allowance-02) 100 G ! ; 1000 " 2 " 12+#astage $ercentage

- (-ength) , .P' (.igh Point 'hou(der) , C/- (Centra( /ac0 (ength) , /- (/ody -ength) '., '(ee1e -ength Allowance-01: &his is actua((y se2ing a((o2ance in (ength 2ise of a garment. For &3'hirt% /ottom .em , $.435 Cm 'hou(der 6oin, #.4 Cm '(ee1e .em , $.43 5 Cm '(ee1e 6oin , #.4 cm 'ub &ota( , " cm 7n .and , # cm 8rand &ota( ,#! cm

Per Cut and 'e2n a((o2ance , $ cm 9ote: Poc0et% .a(f moon% doub(e (ayer bottom hem% and doub(e (ayer s(ee1e s/b ca(cu(ated on (ength2ise.

$. Chest A((o2ance: &his is se2ing a((o2ance in 2idth 2ise of garment

#

a. 'ide 'eam , < Chest = 5cm b. &ube 'eam, < Chest = ! cm c. Per cut and se2n a((o2ance, $ cm $. Consumption ()g/ *o+), %engt' in !eter " #i(t' )n ! " G ! in *g " 2 " 12 + #astage $ercentage 5. 9ec0 >ib ? #@#/#@# e(astane rib circu(ar +ec, -ib Consumption: .eight (-ength) , >ib height or rib 2idth or rib depth &ota( .eight, >ib .eight ; $ = A((o2ance Width , 9ec0 opening or nec0 2idth @ $ = $ cm (>ound) , 9ec0 opening or nec0 2idth @ $ = 4 cm (A3shape) Mathematica( Ca(cu(ation:
/ C C A / A * #"cm $ cm C# /# A#

A,/ody -ength, B! cm /,'(ee1e (ength,$4 cm < C,#/$Chest ,44 cm

Picture !#

A, /ody (ength #,#4 cm /,/ody -ength $, #4 cm C, /ody -ength 5,C! cm *, < Chest ,44 cm A#, '(ee1e (ength#,#! cm /#, '(ee1e -ength$,4 cm C#,'(ee1e (ength5,#! cm Picture !$

E@amp(e:3 P(s ca(cu(ate the consumption/do+ on the basis of #D! 8'M % '/6 and nec0 rib gsm $5! For picture !#:
Consumption (*g. /o0) 1
(70+23 + 10) 100 ; ( 33 + 4) 100 150 ; 1000 " 2 " 12 + 36

, $.B 0g/ do+

For picture !$:

Consumption (*g. /o0 For color A) 1
(13+10 + 5) 100 ; ( 33 + 4) 100 150 ; 1000 " 2 " 12 + 36

,.D 0g/ do+ Consumption (*g. /o0 For color 2) 1

(13+3 + 8) 100 ; ( 33 + 4) 100 150 ; 1000 " 2 " 12 + 36

,. 5 0g/ do+ Consumption (*g. /o0 For color 2) 1

(80+10 + 3) 100 ; (33 + 4) 100 150 ; 1000 " 2 " 12 + 36

,#.CC 0g/ do+ &ota( consumption: !.D =!. 5=#.CC , $."5 0g/ do+

9ec0 >ib Consumption: Width , 9ec0 2idth @ $ = $ cm (>ound) , #";$=$ , C! cm &ota( .eight, >ib .eight ; $ = A((o2ance, $;$ =$, cm $. Consumption ()g/ *o+), -ength in Meter ; Width 7n M ; 8'M in )g ; #$ =

Wastage
1 &09 " &8"&240"12+156 1&07 ,g. /o0 +ote: Fo((o2ing point s/b considered during mar0eting cost: #. F(eece dia is not a1ai(ab(e. $. E/* stripe 2astage is huge. !at':02 #. Fuestion: Fabric -ength #!!yds 2idth 4D inch (Gpen) 8'M $5!% 2hat is fabric 2eightH Ans: Fabric 2eight in )g , -ength (Meter) ; Width (Meter) ; 8'M in )g W ()g) , ( @ 2 @ 8'M , (#!! Eds ;5 ; $.4C)/#!! ; (4D ; $.4C)/#!! ; $5!/#!!! , "#.CC @ #.CB5$ @ .$5! , 5!."" 0g $. Fuestion: Fabric 2eight 4! 0g% Fabric 2idth C! inch (tube) 8'M #D!. What is fabric (ength in meterH Ans: Fabric 2eight in )g , -ength (Meter) ; Width (Meter) ; 8'M in )g W ()g) , ( @ 2 @ 8'M 4! , ( @ (C!@ $.4C@ $)/ #!! ; #D!/#!!! , #5 .B! meter , #5 .B! @ #.!"5B yds I # meter , #.!"5B ydsJ , #C".4! yds

5. Fuestion: Fabric price $.$4 K'*/ yds% Width C4 inch open% 8'M $!!% Consumption 5.$! 0g / do+% What is the garment fabric cost for per do+ garmentsH Ans: W (0g) , - (M) ; 2 (M) ; 8'M (0g) , - (M) ; (C4;$.4C)/#!! ; $!!/#!!! - (M), (5.$! ;#!!; #!!!) / (C4; $.4C ; $!!) , #5."" (M) , #5."" ; #.!"5B yds , #4.5! yds Fabric cost (Per do+ gmt), -ength ; Knit price/ yds , #4.5! @ $.$4 , 5C.4 K'* / *o+ : $iping or 2in(ing or 2ac, ;ape: Cons: -ength in M @ 2idth in M @ 8'M in )g @ #$ + a((o2ance (#DL) -ength: 9ec0 2idth @ $ = $ (> shape) Width: 7f 2idth is # cm or any unit P(s mu(tip(y by C #astage: *istribution: #. $. 5. C. 4. 'e2ing 2astage , 5L Cutting and Finishing,$L Print Wastage,$35L Emb. Wastage,$35L 8arment Wash 2astage,4L abo1e (*epends on 2ash type) 8arment 9orma( Wash,$35L 8arment En+yme Wash,534L 8arment 'tone Wash, 43#!L 8arment Pigment dyeing & 2ash,#!3$!L

9ote: Wastage is 1ariab(e depending on factory to factory.

FA2-)C C< ;
#. $. 5. C. Earn cost count 2ise )nitting charge *yeing charge 'pecia( Finish (-i0e brush% peach% si(icon softener% KA finish% &ef(on finish% Easy care finish% anti bacteria( finish) 4. Process (oss . Commercia( cost (Pac0ing% &ransportation% //-) B. Profit margin

/etail :1& =A-+ :-elation between count an( G !:

A. 'ing(e 6ersey: #. #5!3#4! 5!Ms $. # !3#B! $ Ms 5. #D!3$!! $CMs ($#!) C. $$!3$C! $!Ms /. P.)./-acost/#@# >ib: #. #4!3#B! 5CMs $. #D!3$!! 5!Ms 5. $#!3$$4 $ Ms C. $5!3$4! $CMs 4. $4!3$B! $!Ms C. $@# >ib: #. $$!3$5! 5!Ms $. $C!3$4! $ Ms 5. $ !3$D! $CMs *. 7nter(oc0 #. $. 5. C. $C 8 C!Ms $$! 5CMs $4! 5!Ms $ ! $ Ms $B4 $$ 8 $!! $5! $C! $ !

E. '/6 2ith -ycra 4L:

#. $. 5. C.

#4!3# ! 5CMs #B!3#"! 5!Ms $!!3$#! $ Ms $$!3$C! $CMs

F. F(eece: #. $4! $!%5!Ms (>atio $!:D!) $. 5!! #!% $ Ms (>atio 5!:B!) >eN. F. 8'M $"!35!! $D! $ ! $5!3$C! $$! Earn (/ase c1c/tc = -oop Cotton) 5!Ms=#!Ms 5!Ms=#$Ms 5CMs=#$Ms 5DMs=4Ms or C!Ms=#!Ms C!Ms=#$Ms 8rey 8.'.M. $$# $#$ #"D #B" # From 5!O ($!88) B5/BCO B$/B!O O CO $O

/ase B.4L & -oop 5$.4L

=arn $rice: Per )g in K'* a. P/C or Carded yarn price same b. CAC or Combed Earn Price same c. 4 cost need to add from$!Ms (as a standard count) for C count difference.

2& *+);;)+G C>A-G?: &EPE GF FA/>7C:3 Per )g in K'*

Single Jersey - Solid dyed= $ 0.17 Single Jersey- with 5%-10% Elastane, Solid dyed= $0.63 Single Jersey- with 5%-10% Elastane, Y !, "eeder stri#e=$0.$$ Single Jersey- with 5%-10% Elastane, Y !, Eng stri#e=$%.35 Single Jersey - Yarn dyed, "eeder stri#e=$0.&' Single Jersey - Eng Stri#e =$%.16 Single Jersey - Single (er)eri*ed, Solid dyed=$0.1$ Single Jersey - !o+,le (er)eri*ed- Solid dyed=$0.1$ Single Jersey - Single (er)eri*ed - Eng stri#e=$%.1$ Single Jersey - !o+,le (er)eri*ed - Eng stri#e=$%.%& -i.+e - Solid dyed=$0.31 -i.+e - with 5% Elastane, Solid dyed=$0.6' -i.+e - Yarn dyed, "eeder Stri#e=$0.5' -i.+e - with 5% Elastane, Yarn dyed, "eeder stri#e=$0.6' -i.+e - Eng Stri#e =$%.16 -i.+e - Single (er)eri*ed, Solid dyed=$0.3& -i.+e - !o+,le (er)eri*ed - Eng stri#e=$%.%& 1/1 0i, - Solid dyed=$0.31 1/1 0i, %/% 0i, - Yarn dyed, "eeder stri#e =$0.6' 1/1 0i, - with 5% Elastane, Solid dyed=$0.6' %/% 0i, - Solid dyed=$0.56 %/% 0i, - with 5% Elastane, Solid dyed=$0.$$ 1aria,le -la)e2ent 0i, 3 Solid dyed=$0.7& -lain 4nterlo)5 - Solid dyed=$0. &1 -lain 4nterlo)5 - Yarn !yed=$0. &7 !ro# 6eedle 4nterlo)5 - Solid dyed=$0. &6 Ja).+ard interlo)57design8 - Solid dyed=$0. 7& Ja).+ard interlo)57design8 - Single (er)eri*ed=$0. 7' Ja).+ard interlo)57design8 - !o+,le (er)eri*ed=$0.$1 "lee)e "a,ri) 7"ren)h 9erry8 - Solid dyed=$0. 56 "lee)e "a,ri) :ith ;r+sh - Solid dyed==$0. 56 "lee)e with Elastane 75%8 - Solid dyed=$0.6' (ini :a<<le or :a<<le - Solid dyed=$0.65 (=lange 7:ash >nly8 Single Jersey=$0.16 (=lange 7:ash >nly8 -i.+e=$0.30

(=lange 7:ash >nly8 1/1 0i,=$0.30

#. : Collar @ CuAA: Weight per Co((ar: Finished (ength in cm @ finished 2idth in cm @ .!!!!D (constant inc(uded 2astage) , 0g/pc Weight per Cuff or P(ac0et: Finished (ength in cm @ Finished 2idth in cm @ .!!!!" (constant inc(uded 2astage) , 0g/Pc ( peciAication 8 plB 28 s count base( on) #astage: 8 6 $. Chec0ing shade in dyeing 5. >ePection in 0nitting C. Gthers *uring batch ma0ing &ipping &hread: C p(y C! cm (ength

coarse , 4 m ('o(id)per co((ar or cuff or f(at 0nit , B4 m (&ube) per co((ar or cuff or f(at 0nit

&ota( &ipping &hread: (9o. of P(y @ 9o. of coarse @ (ength in cm @ unit in meter @ 9o. of garments ) / (C @ C! @ @ C!!!) , Cone / pc 9ote: C!!! is 1ariab(e because different supp(ier supp(ies different meter /cone. ;otal =arn reCuirement: 9o of garments ; 2t of f(at 0nit (# Pc co((ar=$ pc cuff = if p(ac0et or others) ?Dample: $!!! Pcs garment% co((ar si+e C!@#! cm% cuff si+e 5 @C cm% p(ac0et si+e $@$$ cm. ca(cu(ate the tota( yarn reNuirementH Ans: Wt of co((ar , C! @ #! @ .!!!!D , .!5$ 0g/ pc Wt of cuff , 5 @ C @ .!!!!" , .!#$" 0g/pc Wt of p(ac0et , $ @$$@ .!!!!" , .!!5" 0g /pc &ota( yarn reNuirement , 9o. of 8mt ; 2t of f(at 0nit (co((ar= cuff= p(ac0et) , $!!! ; (.!5$ = .!#$"@$ = .!!5" ) , #$5.4$ 0g yarn
"

?Dample: 4!!! pcs garment order co((ar si+e 4! ; #!% cuff 5 @ C cm and tipping co((ar and cuff 5 p(y as per be(o2% D coarse (per coarse , !.4 mm) or C mm
&op edge & &ube &ipping Co(or A &ipping Co(or /

Ans: &ipping &hread For co(or A: Co((ar: (5 ; D ; 4! ; B4 ; 4!!!)/( C; ; C! ; C!!!), ##B Cones Cuff: (5 ; D ; 5 ; B4 ; 4!!!)/( C; ; C! ; C!!!), DC Cones &ipping &hread For Co( /: Co((ar: (5 ; D ; 4! ; 4 ; 4!!!)/( C; ; C! ; C!!!),#!# cones Cuff: (5 ; D ; 5 ; 4 ; 4!!!)/( C; ; C! ; C!!!), B5 Cones /Being C'arge:

Dyeing Solid Normal Fabric Normal $0 !0 $0 #& $0 *) $& 0* $0 #& $& )* Dischargeable $0 !0 $0 '& $& &) $& )* $0 '& $& "* Elastane Fabric Normal $0 !! $0 #$ $& 0! $& )" $0 #$ $& "" Dischargeable $0 !! $0 '$ $& )! $& "" $0 '$ $& #" Normal $0 "# $0 () $0 *) $& !" $0 () $& (" Single merceriz e $0 0# $0 ** $& &' $& () $0 ** $& $) Double Mercerize $0 $" $& &( $& !" $& $0 $& &( $& *0 Y/D

RFD/ White %ight Medium Dee+ Sul+her ,lacRoyal ,lue R ,lacNote:

The above price is variable depends on factory to factory

Cotton #. >F* or 2hite: C! &0 $. A1g Co(or: D4 &0 5. >. /(ac0 Gr >. /(ue: ##! &0

#!

$.C or CVC #. White: C4 &0 $. A1g Co(or: #$! &0 5. /(ac0 or Q: #5! &0 $olBester: #. White: $4 &0 $. A1g Co(or: ! t0 5. /(ac0: B! &0 pecial Finis': #. /rush: R .55 $. Peach: R.4! 5. 'i(icon softener: R.# C. KA finish: R.D! 4. &ef(on finish: R.D! . Easy care finish: R. ! B. Anti bacteria( finish: R. !
Note: The above price is variable depends on factory to factory

$rocess loss: #. $. 5. C. 4. . B. 'o(id *yeing (9orma(): D3#!L 'o(id *yeing 2ith En+yme 2ash ('ing(e): #!3#$L 'o(id *yeing 2ith En+yme 2ash: (*oub(e): #$3#4L E(astane fabric dyeing: #$3#CL Earn *yeing (norma(): #$3#4L Earn *yeing (Merceri+ed): #43#DL 'pecia( finish: Add 43#!L more 2ith abo1e

Commercial cost: #. /&/ -/C opening%Accepting for yarn $. Pac0ing cost: !.!4 K'*/ 0g 5. &ransportation: .!$ K'*/ 0g
C. Profit Margin (Aariab(e depending on factory to factory

&rims and Accessories

)ntro(uction:

##

&o fu(( fi(( the design obPecti1es 2e need different 0ind of materia(s. Fabrics are the main materia(% 2hich used for garment manufacturing. We need other materia(s a(so% 2hich ma0e the garments aesthetic% functiona( and commercia((y reNuired. Ksua((y other than fabrics these materia( used for ma0ing garments are ca((ed trims and accessories.

;rims:
&he ra2 materia(s used in se2ing room other than fabric are ca((ed &rims. Gn the other hand 2e can say that 2hich materia(s are direct(y attached 2ith the fabric to ma0e a garment are ca((ed trims. -i0e: &hreads% buttons% (ining% 7nter(ining% +ippers% (abe(s% care (abe(s% etc. (7nter(ining is used as shape forming / preser1ing materia(s.)

Accessories:
&he materia(s% 2hich are used to ma0e a garment attracti1e for sa(e and pac0ing% other than fabrics and trims% are ca((ed Accessories.

%ist oA ;rims an( accessories:

'# $ 5 C 4 B D " #! ## #$ #5 #C #4 # #B #D &rims -abe( (') /utton Sipper Padding 7nter(ining *o2n E(astic &hread &2i(( &ape 'topper 'tring/ *ra2 Cord Piping Cord Emb(em -ogo print *3 >ing '2i1e( .oo0 Eye(et/ 8rommet Co((ar 'tay '# $ 5 C 4 B D " #! ## #$ #5 #C #4 # #B #D Accessories Po(y bag E(astic bag Mini Po(y bag Master Carton 7nner carton 'i+e c(ip P. P. band &ag pin /rass pin Co((ar stand 'afety pin 8um tape Arro2 stic0er 'cotch tape /arcode 'tic0er *efect indicator &issue paper /ac0 board
#$

#" $! $# $$ $5 $C $4 $ $B $D $" 5! 5#

Cord /e(( /uc0(e >i1et Wea1ing be(t .oo0 & Eye Ae(cro tape 'eam sea(ing tape 'hou(der pad Cab(e ('tee( 2are) AdPuster >ecco E(astic &hreads 'hou(der &ape

#" $! $# $$ $5 $C $4 $ $B $D $" 5! 5# 5$ 55

9ec0 board /utterf(y 9umbering stic0ers .anger 'i+e stic0er Carton pad /oth side tape P(astic stap(e 7ron sea( C(ip /a(( Chain 'i+e &ag Carton 'tic0er 'afety 'tic0er P(astic c(ip

#. $. 5. C. 4. . B. D.

Main -abe(: .#4 3 .5! K'*/ *+n 'i+e -abe(: .!4 3 .!D Wash care (abe(:.!4 3 .#! Po(ybag: .5! 3 .54 Carton: .#! 3 .#4 'e2ing &hread: .$4 3.C! 8um &ape: .#! 3 .#4 F(ag -abe(

$rint: #. Pigmant $. >ubber 5. P(astic 'a(t C. .igh *ensity 4. 'uger Print . 8e( Print B. 8(itter Print D. *ischarge Print ". >eacti1e Print ?mbroi(erB: Per #$!!! 'titch , .$43.$D K'* (9orma() , .5! 3 .54 K'* (App(iNuT)
#5

Embroidery thread consumption Meter/ /ody, Emb. stitch ; .!! Price of Emb. &hread, #.5! K'*/ Cone 9orma( &hread contain , 5!!! meter/ cone or $!!! meter / cone #as': #. 9orma(: #.4! K'*/*S9 $. En+yme: $.4 K'*/*S9 5. Pigment: 5 K'*/0g C. Acid 2ash: 5 K'*/0g 4. 'i(icon Wash: #.4! K'*/*S9 C!: #. &ee 'hirt: 5 K'*/d+n $. Po(o 'hirt: 43D K'*/d+n 5. &an0 &op: #.43$.4 K'*/d+n

'ea Freight and Air Freight

A(though most orders for garments are p(aced by buyers on FG/ basis% 2ith buyers to pay for freight at the shipping destination% it is sti(( necessary for the shipper or the agent to 0no2 ho2 to ca(cu(ate sea freight and air freight as buyers a(2ays need to 0no2 ho2 much freight the merchandise cost per d+. 7f you are reNuired to se(( on C7F basis% (2ith the shipper to prepay for freight at the shipping port) you 2i(( need to ca(cu(ate the freight accurate(y for your o2n costing. #. ea Areig't: 'ea freight is usua((y charged based on 1o(umeUho2 much per C/M (cubic meter)U 1ery rare(y by 2eight as Vdensity cargoO. 7n fact A9E>A (Asia 9orth America eastbound rate agreement) has designed the freight tariff more based on the usua( 1a(ue of the type of goods% than the usua( 2eight of them% ta0ing into consideration that for (o2 1a(ue merchandise they shou(d gi1e a (o2 freight rate in order to ma0e it possib(e for the importers to buy goods o1erseas. .o2e1er% for high 1a(ue merchandise% they shou(d charge a high freight rate% as it is be(ie1ed that the buyer can afford to pay more on freight. &he ha1e designed the freight tariff in such a 2ay that e1erybody can do business and there is sufficient profit for the shipping (ines. Container si+e Ca(cu(ated Capacity Practica( capacity Container FC- rate FC- rate for C/M -C- >ate per C/M
#C

$!O Capacity C!O 9orma( C!O .i Cube

$".4 C/M #.5$ C/M ".#4 C/M

$B C/M 4C C/M $ C/M

54!! 4!!! 4!!

#5! "$ "$

# ! # ! # !

9ote: FC-: Fu(( container -oading -C-: -oose container -oading 7f you ship 1ery hea1y goods as (oose cargo because the si+e of the shipment is 1ery sma((% the shipping (ines 2i(( charge you by 2eight or by 1o(ume 2hiche1er is higher. # C/M (#!! cm ; #!! cm ; #!! cm) , #!!! )g 2& Air Areig't: Kn(i0e sea freight% the air(ines ha1e decided to charge for the hea1y merchandise (high density goods) by 2eight% and (ight2eight merchandise ((o2 density goods) by 1o(ume. .o2e1er% as airp(anes can ta0e (ess 2eight than ocean (iners% the 2ay they 'et the standard% in the garment industry% 2hen you ship goods by air% you ha1e a B!L chance to be charged by 2eight% about 5!L chance by 1o(ume. &he fo((o2ings are the re(ationship bet2een 2eight and 1o(ume as set by 7A&A ( 7nternationa( air transport association). a. From most shipping (ocations in the Far east to the K.'. destinations and Canada B!!! cubic cm , # 0i(o. b. From certain (ocations in the Far east to the K.'. destinations and Canada !!! cubic cm , # 0i(o &herefore 2hen you ha1e (o2 density goods to ship by air% in order to determine if you shou(d try to ma0e the cartons as sma(( as possib(e to sa1e freight. First you chec0 2ith the (oca( air for2arding agent by as0ing him in the country 2here you are% ho2 many cubic cm is considered # 0i(o in 2eight. &hey 2i(( te(( you either B!!! or !!!. &his is the ans2er you need. &hen you physica((y chec0 the 2eight and measurements of the good s pac0ed for the air shipment. 9o2 2e ha1e the 5 ans2ers as fo((o2s% for e@amp(e: a. &he country is /ang(adesh and the formu(a is !!! cubic cm , # 0i(o b. &he measurements of the cartons are 4!cm; !cm; C!cm c. &he gross 2eight of the cartons are # 0i(o per carton. 9o2 (et us find out if 2e shou(d try to ma0e the cartons sma((er to sa1e air freight by doing the fo((o2ing ca(cu(ation%
#4

Mu(tip(y 4 by ! by C! , #$!!!! cubic cm. #$!!!! cubic cm di1ided by !!!, $! 0i(o 9o2 you 0no2% by 1o(ume the one carton is of $ 0i(o% but by actua( 2eight the carton is of on(y # 0i(o. Eou a(so 0no2 the air(ine 2i(( charge 2hiche1er is higher% in this case% they 2i(( charge you for $! 0i(o% by 1o(ume. 7f the air freight rate is $.D! per 0i(o this carton 2i(( cost you R 4 .!!. 9o2% in order to sa1e some money% (et us try to ma0e the carton sma((er% usua((y by cutting the height of the carton. -ets say 2e ha1e succeeded in cutting do2n the height by 4 cm% and see ho2 much money 2e can sa1e. WW Grigina( si+e of the carton: 4! ; ! ; 54 cm (,$! 0i(o) WW 9o2 cut do2n to 4! ; ! ; 54 cm, #!4!!! cubic cm. #!4!!! / !!! , #B.4 0i(o 9o2 by using the ne2 carton% 2e ha1e sa1ed $.4 0i(o and this carton 2i(( cost on(y R C".!! (#B.4 )i(o ; $.D!) 'ipping ;erms #. CM: Cost of ma0ing/ cutting and ma0ing $. FG/: Freight on board 5. C & F: Cost and freight / C(earing and for2arding C. C7F: Cost% insurance and freight 4. C7F7: Cost% insurance% freight and interest . C7FE: Cost% insurance% freight and e@change B. CG*: Cash on de(i1ery D. CWG: Cash 2ith order ". FGW: Free on 2agon #!.Franco: (Q9amed Port of 'hipment) ##.FG/: Free on /oard (Q9amed Port of 'hipment) #$.CF>: Cost and Freight (Q9amed Port of *estination) #5.C7F: Cost% 7nsurance and Freight (Q9amed port of *estination) #C.CP&: Carriage Paid &o (Q9amed P(ace of *estination) #4.C7P: Carriage and instruction paid to (Q9amed P(ace of *estination) # .*AF: *e(i1ered at frontier (..9amed P(ace) #B.*E': *e(i1ered E@ 'hip (Q9amed Port of *estination) #D.*EF: *e(i1ered E@ FKAE (Q9amed Port of *estination) #".**K: *e(i1ered *uty Knpaid (Q9amed P(ace of *estination) $!.**G: *e(i1ered *uty Paid (Q9amed P(ace of *estination)
#

CountrB an( port Country '2eden '2eden 'pain 7ta(y '2eden France K.). 8ermany 9ether(ands Port & price .amburg 8othenburg /arce(ona (#4!!) 8eno1a /arce(ona -ehar1e (#$!!) -i1erpoo( (#C!!) Fua0en /ruech (# C4) >otterdam /uyer 9e2 Wa1e Mode -ab Ce((bes Post Grder A/ 8eo(ogistics /arce(ona '.A. 'amar 'pa >ueca Europea '. -. Center(ine mode Aertriebs 8M/.

#B