Landed cost

Landed cost is the total delivered cost of goods to an explicitly chosen destination and condition, such as saleable receipt at the merchant's warehouse. It combines purchasing and relevant inbound costs. IAS 2 describes costs of bringing inventory to its location and condition; imports may also involve different levies.[2][1]

Allocate shared freight and handling costs to saleable units on a defensible basis. Separate recoverable taxes and temporary cash advances from lasting costs. Specify destination and currency: port delivery is not equivalent to delivery including inland transport. An estimate remains provisional until relevant invoices and adjustments are known.