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Export sales contract may be defined as a contract whereby the exporter (seller) transfers or agrees to transfer (buyer for a price. An Export Sales Contract should have following essentials:

(i) Two parties-exporter and importers

(ii) Transfer or agreement to transfer the goods

(iii) Goods

(iv) Price

(V) All other essentials of a valid contract e.g., competence of the parties to make contract, free consent etc.

Following are the distinction between Export Sales Contract and Domestic Sales Contract:

Basic of Distinction

Foreign element

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