Value of the goods at the time and place they leave the Polish statistical territory.

Value of the goods on FOB at the time and place they leave the Polish statistical territory. It is estimated on the basis of the invoice value or (in case of other transactions than purchase/sale) on the basis of value, which would be invoiced for any 11 transaction code. In order to estimate the statistical value the invoice value should be revised so it could include the costs of delivery on the Polish statistical territory. The following costs should be taken into account while delivering goods to the Polish border: packaging costs, transportation costs, the 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 or plane). If the invoice value includes the costs of freight and insurance incurred outside the Polish statistical territory, they should not be taken into account while estimating the statistical value. When delivery terms of the transaction correspond to EXW, FCA and FAS with a given place in Poland, they can be treated the same as FOB.

• 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 Text with EEA relevance
  Place of publication: (Dz. Urz. UE L 152 z 16.06.2009, str. 23, z późn. zm.)
• Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91
  Place of publication: (Dz. Urz. UE L 102 z 07.04.2004, str. 1, z późn. zm. – Dz. Urz. UE Polskie wydanie specjalne, rozdz. 2, t. 16, s. 64)