Delivery happens when the seller makes the goods, already cleared for import, available to the buyer on board the vehicle that brought them, ready to be unloaded at the destination named in the term or the agreed spot within it; the seller bears every risk of getting them there, so delivery and arrival are the same event. The seller books or organises carriage to that spot, clears the goods for export, transit and import, pays import duty and any applicable taxes and completes the import customs formalities; this is the heaviest set of seller obligations among the eleven rules. Costs up to delivery, including import clearance, fall on the seller, and costs after delivery (other than import costs) on the buyer; unloading costs the seller incurs under its carriage contract cannot be charged separately unless agreed. VAT or other import taxes are for the seller to pay unless the parties agree otherwise (A9(d)), and may not be reclaimable. If the seller cannot get import clearance in the buyer's country, it should sell on DAP or DPU terms instead.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.