In this paper, we analyze the current Spanish tariff system as applied by low-temperature distribution companies on transport in part loads of perishable freight that are destined to Spain's main European export markets. Using 2008 data that have been directly obtained from a sample of transport companies, the price structure is formulated by making a distinction between ordinary and final prices and their respective variables. Next, the price structure is compared to the mean production costs. According to our calculations, we can state that the tariffs of distribution companies depend on the mean total cost, and they are estimated by using final prices calculated expressly for every customer. Finally, this paper outlines directions for future empirical work.