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1 HOW TO ALLOCATE LOGISTICS COSTS TO EACH SKU IN A MIXED SHIPMENT

1.3 KEY TERMS

1.4 HOW THE ALLOCATION MECHANISM WORKS

1.5 ALLOCATION METHOD – WORKED ANALYSIS

1.6 DOCUMENTS AND DATA TO CHECK

1.7 STEP-BY-STEP ALLOCATION PROCESS

1.8 RISKS AND COMMON ERRORS

1.9 ACCOUNTING AND COMPLIANCE SOURCES

1.10 FAQ

1.11 TGIMEX IMPLEMENTATION SUPPORT

1.11.1 Convert guidance into checks

1.11.2 Reconcile shipment data

1.11.3 Manage operational risk

FREIGHT RATES

HOW TO ALLOCATE LOGISTICS COSTS TO EACH SKU IN A MIXED SHIPMENT

A single import shipment may contain SKUs with very different values, weights, volumes, quantities, HS classifications and handling requirements. Dividing every freight, local charge and clearance cost by unit count can understate the cost of bulky SKUs while overstating the cost of high-value but lightweight products. The distortion flows into landed cost, gross margin, pricing and replenishment decisions. A reliable model does not search for one universal basis. It separates costs into cost pools, assigns identifiable costs directly, and selects an allocation driver that reflects the cause of each shared cost.

QUICK FACTS

Direct assignment first

Import duty, product-specific inspection and special surcharges should be posted directly to the relevant SKU whenever they can be identified.

Do not use one driver for every charge

Physical freight normally follows kg, CBM or chargeable weight; insurance follows value; documentation may follow entries, lines or shipment count.

Use cause-and-effect

The driver should explain why an SKU consumes or generates part of the cost.

Reconcile to the shipment total

All direct and allocated amounts must equal the actual total cost of the shipment, without omissions or double counting.

Separate management costing from compliance

An internal landed-cost worksheet must not be used to alter customs values, duties or data declared to customs.

Illustration for How to Allocate Logistics Costs to Each SKU in a Mixed Shipment — Illustration of the logistics topic, document or operation discussed in the article.

SCOPE OF APPLICATION

This method is designed for importers and international buyers handling mixed shipments with multiple SKUs under one booking, bill of lading, container, LCL consignment, air waybill or truck movement. Its purpose is to calculate logistics cost and management landed cost at SKU or unit level.

Suitable for

Trading goods, raw materials, spare parts, machinery and consumer goods moved by FCL, LCL, air, road or multimodal transport.

Requires specific treatment

Project cargo, OOG, dangerous goods, reefer cargo, damaged shipments, free-of-charge goods and SKUs subject to separate regulatory inspection.

Limit: This is a management cost-allocation model. Accounting policy, VAT recoverability, customs value and recognition timing must be reviewed against the actual transaction.

KEY TERMS

Term	Meaning	Operational role
SKU	Stock Keeping Unit: a distinct inventory code.	The final cost object for allocation and unit-cost calculation.
Cost Pool	A group of costs with a common nature or cost cause.	Prevents freight, insurance, documentation and exception costs from being mixed into one arbitrary split.
Allocation Driver	The basis used to allocate a cost, such as kg, CBM, value, pallets, cartons or customs lines.	Determines each SKU’s share of a pooled cost.
Direct Assignment	Posting a cost directly to an identifiable SKU.	Produces greater accuracy than averaging.
Landed Cost	The cost of bringing inventory to the location and condition in which it is ready for use or sale.	Supports margin, pricing and sourcing decisions.
Chargeable Weight	The billable weight under the applicable transport rule.	Useful for allocating air freight and weight-rated charges.

HOW THE ALLOCATION MECHANISM WORKS

The preferred sequence is direct assignment first, followed by allocation of the genuinely shared balance. Each cost pool should have its own driver.

Share formula

SKU share = SKU driver quantity ÷ total shipment driver quantity.

Allocated amount

SKU allocated cost = cost-pool value × SKU share.

Unit landed cost

(Purchase cost + non-recoverable taxes + direct cost + allocated shared cost) ÷ actual received quantity.

Control total

The sum assigned to all SKUs must reconcile to source invoices, debit notes and shipment accounting entries.

Cost pool	Examples	Preferred driver	What to avoid
Direct costs	Duty by HS line, product inspection, DG/OOG surcharge, special packing	Direct posting by SKU or document line	Do not average across unrelated SKUs
Physical transport	Ocean freight, air freight, trucking, CFS handling	Kg, CBM, W/M, chargeable weight, pallet position or a combined driver	Do not use value where space or weight causes the cost
Cargo insurance	Marine cargo insurance	Insured value or contract-based CIF value	Do not use unit count where SKU values differ materially
Documentation and clearance	D/O, document fee, customs brokerage, shipment bank fees	Entry lines, document sets, SKU lines or justified equal split	Do not use kg for fixed transaction costs
Exception costs	Demurrage, detention, storage, amendment and extended inspection	Root cause, time, occupied space or affected SKU group	Do not spread to every SKU when only one group caused the delay

ALLOCATION METHOD – WORKED ANALYSIS

The example below uses three SKUs. Shared transport and forwarding cost of VND 30 million is allocated using a combined driver of 50% weight and 50% CBM. Insurance of VND 4 million follows cargo value. Documentation and clearance of VND 3 million is split over three lines with comparable processing effort.

Measure	SKU A	SKU B	SKU C	Total
Quantity	100	200	50	350
Weight	500 kg	300 kg	200 kg	1,000 kg
Volume	2 CBM	3 CBM	1 CBM	6 CBM
Cargo value	VND 200m	VND 150m	VND 50m	VND 400m
Allocated transport and forwarding	VND 12.5m	VND 12m	VND 5.5m	VND 30m
Allocated insurance	VND 2m	VND 1.5m	VND 0.5m	VND 4m
Documentation and clearance	VND 1m	VND 1m	VND 1m	VND 3m
Total allocated logistics	VND 15.5m	VND 14.5m	VND 7m	VND 37m
Logistics cost per unit	VND 155,000	VND 72,500	VND 140,000	—

Control point: Import duty and other taxes calculated by HS line should not be pooled into the VND 37 million and reallocated. They should be taken from the customs declaration or tax calculation by line. Recoverable VAT is normally tracked separately; non-recoverable tax requires accounting review.

DOCUMENTS AND DATA TO CHECK

Document/data	Issuer	Fields required	Purpose
Commercial Invoice	Supplier	SKU, quantity, price, value, pricing term	Purchase cost and value-based drivers
Packing List	Supplier	Net/gross weight, packages, dimensions, CBM by SKU	Physical freight and handling allocation
B/L, AWB, CMR or road waybill	Carrier/forwarder	Mode, packages, gross weight, chargeable weight, container	Validate the freight basis
Quotation, invoice and debit note	Carrier/forwarder/terminal	Charge code, unit, currency, VAT, collecting party	Build cost pools and capture local charges
Customs declaration and duty worksheet	Importer/customs authority	Line, HS code, value, rate, tax amount	Directly assign taxes by SKU
Goods receipt and delivery record	Warehouse/operations	Actual received quantity, shortage, excess, damage	Calculate unit cost on actual receipt
SKU cross-reference	Company	Supplier code, internal code, UOM, pack size	Prevent code and unit mismatches

STEP-BY-STEP ALLOCATION PROCESS

Step 1 — Standardise the SKU list

Lock SKU codes, quantity, UOM, weight, CBM, value and HS line; map supplier codes to ERP codes.

Step 2 — Capture all shipment costs

Collect invoices, debit notes, duties, insurance, freight, local charges, inland delivery and warehousing up to the defined receipt point.

Step 3 — Exclude non-inventory items

Separate recoverable tax, post-receipt selling costs, penalties and costs unrelated to bringing inventory to its usable location and condition.

Step 4 — Assign direct costs

Post clearly identifiable amounts to the relevant SKU before creating shared pools.

Step 5 — Build cost pools

Group the balance into physical freight, insurance, documentation, clearance, handling and exceptions.

Step 6 — Select drivers

Choose kg, CBM, chargeable weight, value, pallet, customs line or a combined driver and document the rationale.

Step 7 — Calculate and reconcile

Allocate each pool, add direct costs, reconcile to source totals and post any rounding adjustment transparently.

Step 8 — Lock the version

Store source files, exchange rates, cut-off date, preparer, approver and version for audit and late-invoice true-up.

RISKS AND COMMON ERRORS

Equal split by units

Impact: bulky or heavy SKUs are under-costed. Control: use a physical or combined driver.

Allocating everything by value

Impact: small high-value SKUs absorb too much freight. Control: use value only for value-driven charges.

Double counting tax or charges

Impact: landed cost is overstated. Control: map every invoice and charge code and mark it once assigned.

Using planned rather than received quantity

Impact: unit cost is wrong after shortage, excess or damage. Control: close on warehouse receipt data.

Spreading D&D to every SKU

Impact: the operational root cause is hidden. Control: allocate by cause, time or affected SKU group.

Confusing landed cost with customs value

Impact: an internal worksheet is used to alter declaration data. Control: maintain separate compliance and management layers.

Ignoring late invoices

Impact: provisional cost is never corrected. Control: define cut-off, accrual and true-up rules.

Changing drivers without documentation

Impact: SKU margins become incomparable across periods. Control: approve an allocation policy and retain change history.

ACCOUNTING AND COMPLIANCE SOURCES

Source	Issuer	Status	Application
IAS 2 – Inventories	IFRS Foundation	Published international standard	Identifies purchase costs, non-recoverable taxes, transport, handling and costs of bringing inventory to its present location and condition.
Circular 99/2025/TT-BTC	Vietnam Ministry of Finance	Effective 1 January 2026 for financial years beginning on or after that date	Reference for Vietnam’s current enterprise accounting regime and internal accounting policy.
Circular 39/2015/TT-BTC as amended by Circular 60/2019/TT-BTC	Vietnam Ministry of Finance	Check consolidated and subsequent amendments at declaration date	Separates internal inventory allocation from customs valuation rules.
Shipment quotations, tariffs, invoices and records	Carrier, forwarder, terminal, insurer and customs	Shipment- and date-specific	Evidence for charge codes, units, scope and actual allocation drivers.

VIEW IAS 2 CIRCULAR 99/2025 CUSTOMS VALUE RULES

FAQ

1. Can every cost be allocated by invoice value?

Only where value drives the cost, such as insurance. Freight and handling usually require weight, volume or chargeable-weight drivers.

2. Should FCL freight be allocated by kg or CBM?

There is no universal answer. Review whether weight, space, pallet position or payload limits drive container use. A combined driver may be more representative.

3. How should D/O and documentation fees be allocated?

Where all SKUs require comparable processing, shipment-level charges may be allocated by customs line or a justified equal split. Extra product-specific documentation should be directly assigned.

4. Can import duty be allocated by CBM?

No. Duty is determined by customs line, HS code, customs value and applicable rate and should be assigned directly to the relevant SKU.

5. Is import VAT included in landed cost?

It depends on recoverability and accounting policy. Recoverable VAT is normally tracked separately; non-recoverable tax may form part of cost under the applicable rules.

6. When is a combined driver appropriate?

Where one pool is materially affected by more than one factor, such as a container constrained by both weight and volume. The weighting should be documented and applied consistently.

7. How are costs received after warehouse receipt handled?

Use a provisional-cost and true-up process with a defined cut-off, supportable accrual and adjustment when the final invoice is received.

APPLICATION NOTE: The appropriate driver depends on transport mode, SKU profile, commercial terms, tariffs, documents and accounting policy. Companies should approve cost-pool rules, apply them consistently and retain an audit trail. A management allocation worksheet does not replace customs declarations, duty calculations or transaction-specific accounting advice.

TGIMEX IMPLEMENTATION SUPPORT

TGIMEX helps businesses turn the article into a shipment-ready checklist, covering input-data review, dossier preparation, milestone control, and coordination with the relevant parties.

Convert guidance into checks

Assign an owner and deadline to every operational control point.

Reconcile shipment data

Compare booking, transport, commercial, customs, and delivery evidence.

Manage operational risk

Record discrepancies, actions, and decision evidence to prevent recurrence.

Discuss your shipment dossier