OKE6 is the transaction for transporting cost element, however it looks like that you cannot transport them separately (i. e. secondary ones only), anyway, pls. have a look.
there are 2 options for transport of secondary cost elements:
1.OKE6 - select CEs ate Controlling area ( COa) ONLY and not at Chart of Account level ( CoA).Secondary CEs are usually created at CO area only and not at Chart of Account level.
2.Using ALE tool, tcode is BD64 in which you can select the exact cost elements numbers at CO area.
I dont think you can transport any master data and seconadary cost element being a master data you cant create any transport request for this. But yes it can be sent from one environment to others using IDOCs, BAPIs and other interfaces etc
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