cost, insurance and freight value
- cost, insurance and freight value
стоимостная оценка импорта на условиях СИФ (стоимость, страхование, фрахт). Расчетная величина стоимости импортных операций. classification of external transaction in BNE Исчисляется на основе покупной цены и включает все расходы по фрахту, страхованию и пр. (за исключением ввозной пошлины), обусловленные доставкой товара из страны-экспортера и размещением его у борта судна в первом импортном порту.
Если акт купли-продажи совершается между связанными друг с другом сторонами, то покупная цена, служащая базой для оценки на условиях СИФ, определяется исходя из того, что партнеры по сделке (продавец и покупатель) совершенно независимы друг от друга.
Англо-русский толковый словарь внешнеэкономических терминов. - М.: Финансы и статистика.
1992.
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