I guess you mean the demurrage and detention charges in relation to container transport / clearing in the import/export of some goods/raw materials. Generally these charges are common in container transport / freight and it is advisable to associate such expenses with the respective operation. For instance, if the demurrage/detention charges were incurred on the import of some raw materials, such charges could be included in the production cost / cost of sales. On the other hand if such expenses were incurred in carrying out some administrative transport then it should not be included in the cost of sales; for instance you might have used a prime mover with a container in shifting your office to some other place. In such case you should take these charges into administration expenses.