Thus, the uncertainties of different interpretations of such terms in different countries can be prevented, or, at least, be reduced to a considerable level. According to Faro and Faro (2010, p.33), ‘ ‘ the INCOTERMS are known as clauses of prices. This because the option for one or another condition of sales goes to determine that item necessarily must be considered in the verification of the final price of one operao’ ‘. The INCOTERMS are about a nomenclature adopted in the foreign commerce to define the rights and obligations of the involved ones in the negotiation, who will be the responsible one for the freight, insurance and disembarrassment of the merchandises, is divided in 13 different terms that are, EXW, FCA, MAKES, FOB, CFR, CIF, CPT, CIP, DAF, DEQ, DDU, DDP, remembering that definition of the INCOTERMS is defined at the moment of the initial negotiation of the product (WERNECK, 2007, p.83).

In accordance with Souza (2003, p.121), ‘ ‘ the INCOTERMS are about basic, standardized rules, created for the Chamber of Deal International (CCI), world-wide recognized agency as in charge guiding the businesses internacionais’ ‘ .EXW – Former Works – the merchandise is delivers in the establishment of the salesman, in appointed place. The purchaser receives the merchandise in the place from production (plant, plantation, mine, warehouse), in the agreed date; all the expenditures and risks fit to the purchaser, since the withdrawal in the place assigned until the final destination; the obligations and responsibility of the salesman are minimum. (VASQUEZ, 2004; LIGHT, 2010) FCA – Free Carrier – Frank Transporter or Exempts Transporter. The obligation of the salesman finishes when delivering the merchandise, disentangled for the exportation, to the safekeeping of the transporter nominated for the purchaser, in the appointed place; the customs clearance it is incubency of the salesman.