Costs of pre-arranged transportation and packing, including return transportation, will be borne by TSHM. Costs of customs formalities in the case of international shipments will be arranged on a case by case basis with the lender. Government regulations will be adhered to in international shipments. As a rule, the Lender is responsible for adhering to its country's import/export requirements and the Borrower is responsible for adhering to its country's import/export requirements. INSURANCE