Export licences
Under both ECF
and GCA contracts the exporter is not only responsible for obtaining export
licences but also for the consequences if such a licence is later cancelled or
revoked. Similarly, buyers are responsible for obtaining any import licences
required.
Duties, fees and taxes
Both ECF and GCA contracts stipulate that all
and any such costs in the country of export are always for the account of the
exporter, irrespective of whether they already existed at the time of concluding
the contract or were imposed afterwards. At the import end such costs, if any,
are for account of the buyer unless the seller is in breach by not supplying
required documentation (see below).
Certification of
preferential entry
Certificates entitling the coffee to
completely or partially duty-free entry into the stated country of destination
(which may be different from that of the port of destination) must accompany the
shipping documents. If they are not available the buyers are entitled to deduct
the duty difference from the payment to the seller. They will only be obliged to
refund this (less any expenses) if the subsequent submission of the certificate
is accepted by the customs authorities in the country of import. (The United
States and Canada do not levy import duties or taxes on green coffee.)