Value of the goods at the time and place they are delivered on the Polish statistical territory.

Value of the goods on CIF, value of the goods at the time and place of their delivery on the Polish statistical territory. It is estimated on the basis of invoice value or (in case of other transactions than purchase/sale) on the basis of value, which would be invoiced. Except for value of the good, the statistical value includes extra costs for delivery outside the Polish statistical territory (costs incurred to the border of the Polish statistical territory). The extra costs incurred outside the Polish statistical territory should be added: packaging costs, transportation costs, costs of dockage, fees for loading on means of transport and storage, other costs, profits and expenditures (also insurance and commision), incurred to the border of the Polish statistical territory (deliveries on board the shipping vessel and plane). If on the invoice there are costs of freight and insurance incurred on the Polish statistical territory, they are not included in the statistical value. If the invoice value is estimated on CPT, CIP, DDU or DDP and a destination place of the goods under the delivery terms is located on the Polish statistical territory, it can be assumed that this value is estimated on CIF under the condition the foreign contractor did not specify costs of freight and insurance incurred on the territory of Poland on the invoice.

• Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics
  Place of publication: (Dz. Urz. UE L 327 z 17.12.2019, str. 1, z późn. zm.)
• Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95
  Place of publication: (Dz. Urz. UE L 152 z 16.06.2009, str. 23, z późn. zm.)