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9.42.            Computation/estimation: exports, insurance and freight cost  For export declarations, insurance and freight costs are not reported on the export document, but rather on the attached invoice. For multiple commodities, freight and insurance costs are computed by prorating, using total insurance/total FOB or total freight/total FOB as the multiplier, and the individual FOB value as the basis, in the computation. Insurance and freight costs are not imputed if not reported.


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