Carriage Paid To, CPT, (agreed place of destination), non-maritime condition.
The transfer of costs occurs when the goods have been delivered to the agreed destination. The transfer of risk already occurs at the time that the goods are offered for carriage to put in the care of the (first) carrier as in FCA. With FCL, this usually means the plant or on the property of the seller after loading and with LCL usually after delivery of the goods to the carrier nominated by the seller itself.
The seller has fulfilled his obligation to deliver when the goods are under the custody of the carrier that was nominated and named by the seller. This means for FCL usually when the goods are loaded in the outgoing means of transport in the factory or in the field of the seller. For an LCL is this usually the moment that the seller has delivered the goods at the designated consolidation warehouse.
(source: Incoterms 2010)