25 May 2011
Ex-factory price is the price what is company intends to sell at Factory gate. ie. if any person comes and taking the delivery at Factory gate -the price would not be included for freight outward etc.,
Packing charges - if it is essential to carry the goods it is inclusive. Like Mineral water bottle cost is inclusive. However, if the packing charges are specific - not inclusive. Like a customer ordered for special package (Gift pack) like these won't be inclusive.
Forwarding expenses - not inclusive as it is Ex-Factory