GST, Goods and Services Tax:

Quick Tip #57
When Incoterms are incomplete

The shipping term FOB (Free on Board) is incomplete when the port of shipment and country are omitted. Moreover, you could end up paying extra if an incorrect assumption (guess) is made about your port of shipment (many countries have multiple ports of shipment).

For example, if you were buying from Zurich, Switzerland, there could be four different ports of shipment, including Hamburg, Germany, which would be correctly reported as FOB Hamburg, Germany.