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1. |
Materials, labor and overhead
Custom packagings
Inspection fees
Licensing fees
Royalties |
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2. |
Buying agent's commissions
Trader's markups |
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3. |
Bank charges and commissions
Overseas agent's commissions
Freight forwarder's charges
Documentation charges
Insurance premiums
Export license fees
Certification fees
Consular fees
Advertising |
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4. |
Road freight (cartage, drayage) and/or rail freight
Routing costs (canal and inland waterway links)
Uninsured damages
Theft and pilferages
Handling charges
Demurrage |
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5. |
Brokerage fees
Export levies |
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6. |
Insurance premiums
Air freight |
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7. |
Theft and pilferages
Overtime charges
Handling charges
Warehousing
Loading fees
Demurrage
Wharfage |
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8. |
Insurance premiums
Ocean freight
Lighterage |
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9. |
Uninsured damages (e.g. war and acts of God)
Pilferages |
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10. |
Lighterage |
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11. |
Theft and pilferages
Quarantine charges
Overtime charges
Handling charges
Unloading fees
Warehousing
Demurrage
Wharf age |
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12. |
Import duties and taxes
Bank charges and commissions
Import license fees
Brokerage fees |
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13. |
Road freight (cartage, drayage) and/or rail freight
Routing costs (canal and inland waterway links)
Theft and pilferages
Uninsured damages
Handling charges
Demurrage |
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14. |
Warehousing
Interest charges
Advertising |