If goods are sold and delivered to buyer with an option to return them, the risk is on the buyer until they are returned.

Option To Return

A contractual right allowing one party to return a product, asset, or property to the other party under specified conditions.

Risk

The exposure to danger, harm, or loss, whether physical, financial, or emotional, arising from uncertain or unforeseeable events.

Buyer

An individual or entity that makes a purchase or agrees to purchase goods or services.