acalculator

What is my landed cost?

Enter what you paid for the goods, the freight and insurance, the duty rate and any import tax and fees. The calculator gives the landed cost, what the goods cost once they arrive, and the cost per unit if you enter the units.

Your numbers

Duty is charged on
Landed cost
$16,868.25

Goods costing $10,000.00 land at $16,868.25 with freight, insurance, duty, tax and fees.

Customs value
$13,500.00
Duty
$675.00
Import tax (VAT)
$2,693.25
Added to the product cost
68.68%

Landed cost: $16,868.25. Goods costing $10,000.00 land at $16,868.25 with freight, insurance, duty, tax and fees.

How to calculate

Computes the landed cost of imported goods: product cost, freight, insurance, customs duty on the CIF or FOB value, import tax and other fees, in total and per unit.

Example with the default inputs (Product cost $10,000.00, Freight $2,500.00, Insurance $1,000.00, Duty is charged on Cost + insurance + freight, Duty rate 5%, Import tax (VAT) rate 19%): Goods costing $10,000.00 land at $16,868.25 with freight, insurance, duty, tax and fees.

Method: Customs value = cost + insurance + freight (CIF), or the product cost alone; duty = duty rate × customs value; import tax = tax rate × (customs value + duty); landed cost = cost + freight + insurance + duty + import tax + other fees; per unit = landed cost ÷ units.

  • You look up the duty rate for your goods in the importing country’s tariff schedule and type it; this page holds no tariff data.
  • Import tax is charged on the customs value plus the duty; other fees are not taxed and not dutiable here.
  • Arithmetic is exact on the typed decimals; money shows to the cent (the per-unit cost with 2 to 4 decimals), halves up.

Machine-readable copies: Markdown, JSON.

Worked examples

Each example is checked against the calculator on every build.

  1. Product cost $10,000.00, Freight $2,500.00, Insurance $1,000.00, Duty is charged on Cost + insurance + freight, Duty rate 5%, Import tax (VAT) rate 19% gives Landed cost $16,868.25, Customs value $13,500.00, Duty $675.00, Import tax (VAT) $2,693.25, Added to the product cost 68.68%.Source: International Trade Administration, "Determine Total Export Price" (landed cost = the product price, insurance, freight, tariffs and taxes, and other fees; cost $10,000 + insurance $1,000 + freight $2,500 = $13,500 CIF; 5% duty = $675; 19% VAT on CIF + duty = $2,693.25; landed cost $16,868.25, or $16,065 with no duty). https://www.trade.gov/determine-total-export-price
  2. Product cost $10,000.00, Freight $2,500.00, Insurance $1,000.00, Duty is charged on Cost + insurance + freight, Duty rate 0%, Import tax (VAT) rate 19% gives Landed cost $16,065.00, Duty $0.00, Import tax (VAT) $2,565.00.Source: International Trade Administration, "Determine Total Export Price" (landed cost = the product price, insurance, freight, tariffs and taxes, and other fees; cost $10,000 + insurance $1,000 + freight $2,500 = $13,500 CIF; 5% duty = $675; 19% VAT on CIF + duty = $2,693.25; landed cost $16,868.25, or $16,065 with no duty). https://www.trade.gov/determine-total-export-price: 13,500 × 19% = 2,565
  3. Product cost $10,000.00, Freight $2,500.00, Insurance $1,000.00, Duty is charged on Product cost only, Duty rate 5%, Import tax (VAT) rate 0%, Other fees $150.00, Units in the shipment 1,000 gives Landed cost $14,150.00, Customs value $10,000.00, Duty $500.00, Import tax (VAT) $0.00, Landed cost per unit ($) 14.15, Added to the product cost 41.5%.Source: 19 U.S.C. 1401a(b), transaction value (the price actually paid or payable, excluding costs for transportation, insurance and related services incident to the international shipment). https://www.law.cornell.edu/uscode/text/19/1401a
  4. Product cost $4,321.09, Freight $678.90, Duty is charged on Cost + insurance + freight, Duty rate 3.7%, Units in the shipment 250 gives Landed cost $5,184.99, Customs value $4,999.99, Duty $185.00, Landed cost per unit ($) 20.74.

How it works

With the product cost P, freight F, insurance I, duty rate d%, import tax rate t% and other fees X:

  • Customs value V = P + I + F when duty is charged on cost + insurance + freight (CIF), or V = P when it is charged on the product cost only
  • Duty D = V × d ÷ 100
  • Import tax T = (V + D) × t ÷ 100
  • Landed cost = P + F + I + D + T + X
  • Landed cost per unit = landed cost ÷ units, when you enter the units
  • Added to the product cost = (landed cost − P) ÷ P × 100, when P is above $0

Rules:

  • Each amount is $0 or more and at most $1 quadrillion. Freight, insurance and other fees may be left empty ($0). The duty rate is from 0% to 1,000% and the import tax rate from 0% to 100%; either may be left empty (0%). The units are more than 0 and at most 1 trillion.
  • Other fees are added after the duty and the tax: they are not dutiable and not taxed here.
  • A result too large to show as a number, or not 0 but too small to show, gives no answer with "NAME is too large to show as a number." or "NAME is too small to show as a number.", where NAME is the first such result in this order: "The duty", "The import tax", "The landed cost per unit", "The share added to the product cost".
  • The arithmetic is exact on the decimals you type. Money shows to the cent, the cost per unit with 2 to 4 decimals and the share to 2 decimals, with halves rounded up (away from 0).

Assumptions

  • You type the duty and tax rates for your goods and the importing country; this page holds no tariff data.
  • The duty is a percent of value (ad valorem). A duty charged per kilogram or per item can be worked out separately and added to the other fees.

Worked examples by hand

ITA's example, on the CIF value. V = 10,000 + 1,000 + 2,500 = $13,500. Duty = 13,500 × 5% = $675. VAT = (13,500 + 675) × 19% = $2,693.25. Landed cost = 13,500 + 675 + 2,693.25 = $16,868.25, which is 68.68% more than the $10,000 product cost.

The same shipment with no duty. VAT = 13,500 × 19% = $2,565. Landed cost = 13,500 + 2,565 = $16,065.

Valued as U.S. customs does. V = $10,000 (no freight or insurance). Duty = 10,000 × 5% = $500. No import tax; $150 of other fees. Landed cost = 10,000 + 2,500 + 1,000 + 500 + 150 = $14,150, or $14.15 a unit for 1,000 units.

Amounts with cents. P = $4,321.09, F = $678.90, no insurance, duty 3.7% on CIF, no tax: V = $4,999.99; duty = 4,999.99 × 3.7% = 184.99963; landed cost = $5,184.99 (exact 5,184.98963); per unit for 250 units = 20.73995852, shown as $20.74.

Other questions people ask

What is landed cost?

Landed cost is the total cost of a product once it has arrived at the buyer's door: the price of the goods plus insurance, freight, duties and taxes, and other fees. It is the cost to use when you price imported goods.

How do I calculate landed cost?

Add the product cost, freight and insurance, then the duty (the duty rate × the customs value), the import tax and any other fees. The International Trade Administration's example: $10,000 + $1,000 insurance + $2,500 freight = $13,500; 5% duty = $675; 19% VAT on $14,175 = $2,693.25; landed cost $16,868.25.

Is duty charged on the CIF value or the product cost?

It depends on the importing country. Many charge duty on the CIF value (cost + insurance + freight), as in the ITA example. The United States values imports at the price paid, without the costs of the international shipping and its insurance, so pick Product cost only for U.S. imports.

Where do I find the duty rate?

In the importing country's tariff schedule, by the goods' classification code. For U.S. imports, the Harmonized Tariff Schedule gives duty rates for virtually every item; CBP explains how to classify goods to find the rate.

Should I include import VAT?

The ITA estimate includes the importing country's VAT, charged on the customs value plus the duty. Leave the tax rate empty when no tax is charged at import, or when you count the tax somewhere else.

How do I get the landed cost per unit?

Enter the number of units in the shipment. The landed cost is divided by the units: $14,150 for 1,000 units is $14.15 a unit.

What other fees count?

Anything you pay to get the goods to your door that is not in the other boxes: the customs broker, port and terminal charges, customs processing fees, and delivery from the port. Add them up and enter them as other fees.