A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Import customs values are normally defined in terms of c.i.f. or f.o.b. valuations. C.i.f. (costs, insurance and freight) valuations include the value of the goods, the value of services performed to deliver the goods to the border of the exporting country and the value of the services associated with the delivery of goods from the border of the exporting country to the border of the importing country. F.o.b. (free on board) valuations include the value of the goods and the value of services performed to deliver the goods to the border of the exporting country.
Other types of valuations for the delivery of goods frontier to frontier are described in Annex D of the United Nations International Merchandise Trade Statistics - Concepts and Definitions, document ST/ESA/STAT/SER.M/52/Rev.2.