An import/export expense calculation apparatus assisting optimal-location purchasing of materials in a global production framework, and a method thereof. The import/export expense calculation apparatus includes: an input unit for receiving contract information, local price, and import/export expense information; a storage unit holding a master table storing the import/export expense information, and a calculation table storing import/export expense ratio calculation logic; a calculation unit calculating the landed price, from the local price of the material, based on input information; a display unit displaying the calculated landed cost; and a communication unit transmitting the landed price to a factory procurement apparatus. The calculation unit standardizes the currency unit for the local price at the importing-side and the landed price of the material based on currency exchange information, and calculates a lead time of the material based on lead time calculation information.