Landed costs
Add freight, customs duty, insurance and other charges to the cost of received goods under Landed costs.
This article is still being written: it explains what the screen is for, and its steps are not written yet.
Under Landed costs you add what it cost to get goods to your location, such as freight, customs duty and insurance, to the cost of the goods you received. You choose the goods receipts, enter the charges and review how they split across the items before posting. The share that belongs to goods already sold goes to cost of sales.
The screen is in the sidebar under Procurement → Landed costs. Start there with New landed cost, or from a goods receipt page with Add landed cost. It's used by people with the Manage landed costs permission, which only the Owner role has by default.