A consignment of fashion goods is exported by air freight from Barcelona, Spain to Moscow, Russia under $"$CPT$,$ ul$.$ Lesnaya $105.$ Moskva, $23567,$ Russia, Incoterms & $2020".$ In this scenario, where does the responsibility for costs transfer?

At the airport in Moscow

In ul$.$ Lesnaya $105,$ Moskva

In Barcelona when handed to a carrier

Anywhere between the point of origin and the port of destination