INCOTERM 2000   FISCAL REPRESENTATION   CONTAINER TYPES Incoterms or international commercial terms are a series of international sales terms widely used throughout the world. They are used to divide transaction costs and responsibilities between buyer and seller and reflect state-of-the-art transportation practices.   Many (European) customs brokers and forwarders offer Fiscal Representation for VAT ("VAT-Rep") as service to their customers. On many occasions the service is seen as an additional administrative service. Fees are usually not high. Risks can, however, be quite big for the VAT-Rep.     THE TOP LEAGUE (SEA)   THE TOP LEAGUE (AIR)   THIRD-PARTY LOGISTICS RNK OPERATOR TEU 1 APM-Maersk 2,030,574 2 Mediterranean Shg Co 1,535,764 3 CMA CGM Group 970,686 4 Evergreen Line 623,744 5 COSCO Container L. 496,428   RNK CARRIER FTKS 1 FedEx Express 15,710 2 UPS 10,961 3 Korean Air 9,568 4 Lufthansa 8,348 5 Cathay Pacific 8,225   A third-party logistics provider (abbreviated 3PL) is a firm that provides outsourced or "third party" logistics services to companies for part, or sometimes all of their supply chain management function. Third party logistics providers typically specialize in integrated operation, warehousing and transportation services that can be   TERMS & ABBREVIATIONS   LOGISTICS   T BAF - Bunker Adjustment Factor. Adjusts the freight to reflect current cost of bunkers (fuel for ships).   Logistics is the management of the flow of goods, information and other resources, including energy and people, between the point of origin and the point of consumption in order to meet the requirements of consumers (frequently, and originally, military organizations). Logistics involves the integration of information,