Freight insurance, that is, sea freight and freight insurance, is mostly produced by export business. Because the freight premium needs to be excluded when the export business declares the sales volume and the export tax rebate, according to the FOB amount, if the transaction methods are CFR, CIF, CPT, CIP, DAT, DAP and DDP, the transaction methods need to be converted to FOB for processing. There are also some businesses that may involve incidental expenses, such as commissions.

The invoice can be issued directly according to the FOB amount, and the freight premium amount can be indicated in the remarks column. Ordinary invoices issued through anti-counterfeiting and tax control shall be converted into RMB according to the foreign exchange quotation and FOB amount 1 published by the People's Bank of China in the month of export; If the export invoice is issued by general machine, the foreign currency amount can be issued directly on FOB basis.