laid-in cost = FOB price + shipping/handling/tax (excise)

= The total cost to a wholesaler to purchase the product suitable for sale in their market.

From the TTB link. See below:

For the purposes of this ruling laid-in cost will be that cost incurred by a wholesaler or supplier to place the goods in inventory and would consist of such costs as manufacturer's invoice price, freight, and state and local taxes.

The link below belongs to USA Department of Treasury Alcohol and Tobacco Tax and Trade Bureau (TTB):

http://www.ttb.gov/rulings/76-16.htm

laid-in cost 建议用 到货成本 ＝ 货物从买入价格，到运输费用，途中以及装运损耗费用等，运到仓库后的总成本价。

供參考。