Brazil is, today, the largest producer and exporter of sugar in the world, having as main competitors and price makers India and China. In the production of this commodity, there are the sugar mills and ethanol in the State of Sao Paulo. The disposal of the product is mainly done by road transportation due to the greater speed and flexibility when compared to other modes, covering distances from production plants to their ultimate destination, the Port of Santos. In this scenario, the study evaluated the impact of transport costs (fixed and variable costs) on the values of the freight charged for the final transfer of the described commodity at the port. Analyzed the importance of the road freight for the formation of the final price of the sugar for exportation, it can be noticed that it observed great variability due to several factors, among them the cost of transportation
