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Stock valuation

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(Querist)
15 June 2016 Whether expenses incurred for moving goods from one clearing port to another port before reaching to company warehouse shall be added to Landed cost of Goods
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Rupesh Jain

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Rupesh Jain (Expert)
16 June 2016 yes, its include in the cost of stock land cost
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Atish Agarwal

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Atish Agarwal (Querist)
16 June 2016 reason why it should be added
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CMA Ashutosh Kumar Gupta

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CMA Ashutosh Kumar Gupta (Expert)
16 June 2016 "Landing charges" are exactly what the words mean, the expenditure incurred by an importer for bringing goods on board ship to land. Landing charges, in law, must be assessed on actuals, but, as a matter of practice, particularly to facilitate expeditious clearance, landing charges are assessed at a percentage of the value of the goods and such assessment is accepted. When so assessed, landing charges cover the totality of all that an importer expends to bring imported goods to land.
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