The value of the Imports represents the cost, insurance, and freight; or, when goods are consigned for sale, the latest sale value of such goods. The value of the Exports represents the cost and the charges of delivering the goods on board the ship, and is 'known as the "free on board" value. • The value of the Imports represents the cost, insurance, and freight; or, when goods are consigned for sale, the latest sale value of such goods. The value of the Export represents the cost and the charges of delivering the goods on board the ship, and is known as the "free on board" value |
