In case of import of goods by sea, prices of goods are offered as ‘Ex-Ship’ prices. This is the price which is charged by the seller in order to deliver the goods at the seaport or dock. All such business transactions in which goods are delivered to the buyers at the dock or seaport are termed as ‘Ex-Ship Sales’. Ex-Ship Prices do not include costs of unloading and delivery to the premises of the buyers.
