99020b6a__INTERPRETATION_OF_TRADE_TERMS__THE_BUYER_S_OBLIGATIONS
[THE SELLER'S OBLIGATIONS] A6 Division of costs The seller must, subject to the provisions of B6, pay all costs relating to the goods until such time as they have been delivered in accordance with A4 as well as the freight and all other costs resulting from A3 a), including the costs of loading the goods and any charges for unloading at the place of destination which were for the seller's account under the contract of carriage; and where applicable (Refer to Introduction paragraph 14), the costs of customs formalities necessary for export as well as all duties, taxes or other charges payable upon export, and for their transit through any country if they were for the seller's account under the contract of carriage. [THE BUYER'S OBLIGATIONS] 
B6 Division of costs The buyer must, subject to the provisions of A3 a), pay all costs relating to the goods from the time they have been delivered in accordance with A4; and all costs and charges relating to the goods whilst in transit until their arrival at the agreed place of destination, unless such costs and charges were for the seller's account under the contract of carriage; and unloading costs unless such costs and charges were for the seller's account under the contract of carriage; and all additional costs incurred if he fails to give notice in accordance with B7, for the goods from the agreed date or the expiry date of the period fixed for dispatch, provided, however, that the goods have been duly appropriated to the contract, that is to say, clearly set aside or otherwise identified as the contract goods; and where applicable (Refer to Introduction paragraph 14), all duties, taxes and other charges as well as the costs of carrying out customs formalities payable upon import of the goods and for their transit through any country unless included within the cost of the contract of carriage.
CPT INCOTERMS 2010: ICC OFFICIAL RULES FOR THE INTERPRETATION OF TRADE TERMS
THE BUYER'S OBLIGATIONS