Abstract
Although there is abundant literature on the analysis of transportation costs in international trade, there are practically no studies concerning delivery terms defined in the International Commercial Terms (Incoterms). This article aims to take a first step using the information on Incoterms usage provided by the Spanish Foreign Trade Statistics.
Notes
1 The European Commission (Citation2006) guide for European Union (EU) statistics is a valid reference to look up methodological details on the collation of these statistics.