Export Price Elements

Ex Factory:

• Factory Cost
• Profit
• Export Packing, Marketing & Strapping
• Export Credit Insurance
• Interest on Credit to Importer
• Advertising and Promotion Paid by Exporter
• Agent’s Commission

F.O.B. (Free On Board):

• Inland Freight to Port/ Rail/Airport
• Handling Charges and Fees
• Cold Storage’s Charges
• Cost of Documents (Bill of Lading, Airway Bill)
• Consular Invoices. Certificate of Origin Charges

C.I.F.(Cost, Insurance and Freight):

• Freight (sea/Air/Rail)
• Insurance Premium And Cost of Policy
• Handling Charges (Sea/Air/Rail)

Landed Cost:

• Import Duty and Taxes
• Unloading Charges
• Clearing Agent’s Fee

Whole Sale Price:

• Inland Transport to Warehouse
• Advertising and Promotion Paid by Wholesaler or Importers
• Mark-up

Retail Price:

• Retail Mark-up
• Federal Tax VAT, Commodity Tax
• Sales Tax