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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  • Cost, insurance, freight — (CIF)   A type of sale in which the buyer of the product agrees to pay a unit price that includes the f.o.b. value of the product at the point of origin plus all costs of insurance and transportation. This type of transaction differs from a… …   Energy terms

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  • insurance — A contract whereby, for a stipulated consideration, one party undertakes to compensate the other for loss on a specified subject by specified perils. The party agreeing to make the compensation is usually called the insurer or underwriter; the… …   Black's law dictionary

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  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

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