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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