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We get variation in prices, and all appear to be quoting reliable sources. Prices vary depending on where the product is purchased in the supply chain.

We start with the mine gate price say $20/t.
Add in handling ($4/t - from analyst99), transport ($14/t/km - from TVN's announcement), etc, we get at least $38/t.
Add in Mongolia VAT of 17% (google - Mongolia VAT) = $44.50/t.

When sold into China, China import tax for coal is 17% = $52/t at the border (google - china coal import tax). There is handling and storage fees at the border.

When quoting Mongolia coal ex a certain port, rail charges of $0.023/t/km should be added. Nearest port at least 1600km. Therefore, transport to nearest port is $37/t/km. Total ex port could be $90/t.

$20/t, $45/t, $60/t and $88/t appear to be all correct prices at various point in the supply chain.