When you import a new inventory cost revaluation record, you rely on certain prerequisite records that must already exist in NetSuite. In other words, if you choose a data handling type of Add on page 2 of the Import Assistant, every record you import must reference one of each of the following NetSuite record types:
Item — You must reference an item that has been configured to use standard costing. You identify this record using the Item body field.
Cost category — You must reference a cost category defined at Setup > Accounting Lists. You identify this record using the Cost Category field in the Cost Components sublist.