lease check the training notes for Landed Cost in SAP 8.

When importing goods, companies incur certain additional costs, such as

customs, transport and insurance fees, or taxes. These additional costs can
be allocated to the imported items and reflected in the accounting system
using the Landed Costs function in SAP Business One.
If your company runs a perpetual inventory system, creating the landed
costs document automatically posts a journal entry in the accounting
system. The journal entry updates the moving average and the FIFO price of
the imported items.
If your company does not run a perpetual inventory system, creating the
landed costs document does not post a journal entry in the accounting
system.
Prerequisites
You have defined the measurements of the imported goods and assigned the
goods to a customs group, if the goods are liable for customs.
For more information, see Defining Imported Goods.
If your company uses perpetual inventory, you have defined G/L accounts for
landed costs.
For more information, see Defining G/L Accounts for Landed Costs (Perpetual
Inventory Companies).
You have defined the landed costs that you typically incur.
For more information, see Landed Costs u2013 Setup.
Process
Documents relevant to the import process are in the Purchasing - A/P
module:
Purchase order
Goods receipt PO