Cost
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
The cost of an article purchased for exportation is the price paid, with all incidental charges paid at the place of exportation.
Goodwin v. U. S., 2 Wash. C. O. 493, Fed. Cas. No. 5,554.
Cost price is that actually paid for goods.
Buck v. Burk, 18 N. Y. 337.