Lloyd's Maritime Law Newsletter
Derby & Co. Ltd. v. P. & O. Oil Trading Ltd. - Q.B.D. (Com.Ct.) (Leggatt J.) - 27 June 1984
Whether Portuguese maritime commercial tax covered by INCOTERMS
Derby agreed to sell a quantity of naphtha to P & O. The terms were c.i.f. one safe berth Sines, Portugal. The contract included
the 1980 INCOTERMS plus latest amendments. Article B7 of the INCOTERMS provided: