Which of the following groups identifies the categories into which INCOTERMS are divided?

The correct choice categorizes INCOTERMS based on how freight costs and transportation responsibilities are handled in international trade. INCOTERMS serve as standardized terms that clarify the tasks, costs, and risks involved in shipping goods.

Group C, known as "prick prepaid," includes terms where the seller pays for the main transportation costs. This means that the seller pays the freight charges to a designated point, relieving the buyer of this expense until they take possession of the goods at the agreed destination. Key terms in this group include "CFR" (Cost and Freight) and "CPT" (Carriage Paid To), emphasizing the concept that the seller incurs costs up to a certain point while the risk transfers to the buyer at another point.

In contrast, other groups such as those associated with departure and arrival or the unpaid main carriage do not accurately reflect the subdivisions of INCOTERMS, which instead center around how costs, risk, and responsibilities are distributed between the seller and buyer during transportation. Understanding these categories helps businesses determine their obligations in international shipments effectively.