Materials, labor and overhead
Customs packaging
Inspection fees
Licensing fees
Royalties
Buying agent's commissions
Trader's markups
Bank charges and commissions
Overseas agent's commissions
Freight forwarder's charges
Documentation charges
Insurance premiums
Export license fees
Certification fees
Consular fees
Advertising
Road freight (cartage, drayage) and/or rail freight
Routing costs (canal and inland waterway links)
Uninsured damages
Theft and pilferages
Handling charges
Demurrage
Brokerage fees
Export levies
Insurance premiums
Air freight
Theft and pilferages
Overtime charges
Handling charges
Warehousing
Loading fees
Demurrage
Dock Charges
Insurance premiums
Ocean freight
Lighting
Uninsured damages (e.g. war and acts of God)
Theft and pilferages
Quarantine charges
Overtime charges
Handling charges
Unloading fees
Warehousing
Demurrage
Import duties and taxes
Bank charges and commissions
Import license fees
Brokerage fees
Road freight (cartage, drayage) and/or rail freight
Routing costs (canal and inland waterway links)
Theft and pilferages
Uninsured damages
Handling charges
Demurrage
Warehousing
Interest charges
Advertising