• (Common) International transport fares and insurance premiums borne by exporters
• C (CFR, CIF, CPT, CIP) and D (DAP, DPU, DDP) conditions according to Incoterms
  * Fuel surcharges, security surcharges, and low sulfur surcharges included in transportation charges
     can be settled
• Paid sample transport
• Transport fee for entry into B2C and B2B platforms like Amazon FBA

• Domestic fares, handling charge, and expenses incurred in the destination country
• Physical distribution cost (PD Cost) for importing raw and subsidiary materials to manufacture exports
• Physical distribution cost for exporting raw materials (intermediate goods) from its local corporation
  (production corporation)
  * At the request of the operating institution, it is required to submit documents providing the is not
     a local corporation or branch of the participating enterprise
• All kinds of public utility charges incurred in domestic and destination countries, such as duties and
  importer tax
• Document delivery fee
• Transport costs between countries other than Korea (abroad to abroad)
• Local inland transport costs
• All expenses incurred in illegal activities such as express charge, other items of expenditure with
  insufficient evidence
• Free sample transport

▶ Exporter and importer must match in the submitted documents to be recognized as a proof

▶ Exporters must be participating companies and importers must be local traders on paper