||Upon import, the value should be set to the CIF (Cost Insurance Freight) value, i.e. the value of the goods at the Norwegian border, including the costs associated with the delivery of goods to the border, transport costs and insurance. Similarly, for exports it is the value at the Norwegian border, including the costs associated with transporting it there, called FOB (Free On Board) value. CIF and FOB are two types of delivery terms called Incoterms. The delivery terms are an agreement between buyer and seller as to who bears the risk, responsibility and cost of transportation of the goods to the agreed place. In the Database for Standard Classifications there is an overview of the different delivery terms . For crude oil exported by ship directly from installations on the Norwegian continental shelf, the value upon departure from the installation is used. In the case of crude oil and natural gas that is piped abroad, this value is determined based onon when it leaves the Norwegian continental shelf. The value of transport in international waters and into a terminal abroad is regarded as export of services. The statistical value of exports and imports of ships is the transfer value including takeover of debt. With regard toto fish landed abroad (exported) by Norwegian vessels and caught outside the Norwegian customs border, the statistical value is the value of the fish paid to the fishing operator upon the sale of stock (minus the sales organisation fee).