{
  "id": "landed-cost",
  "version": "79c1c59d3976",
  "status": "published",
  "name": "Landed Cost Calculator",
  "question": "What is my landed cost?",
  "summary": "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.",
  "category": "logistics",
  "subcategory": "freight",
  "url": "https://www.acalculator.org/logistics/landed-cost-calculator",
  "markdown": "https://www.acalculator.org/logistics/landed-cost-calculator.md",
  "kind": "function",
  "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.",
  "assumptions": [
    "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."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "cost": {
        "title": "Product cost",
        "description": "The price paid for the goods: the invoice value.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "freight": {
        "title": "Freight",
        "description": "Optional: shipping to the destination.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "ins": {
        "title": "Insurance",
        "description": "Optional: insurance for the shipment.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "basis": {
        "title": "Duty is charged on",
        "description": "The customs value: cost + insurance + freight (CIF), as many countries use, or the product cost alone, as the United States values imports.",
        "type": "string",
        "enum": [
          "cif",
          "fob"
        ]
      },
      "duty": {
        "title": "Duty rate",
        "description": "Optional: the customs duty rate for the goods, from the tariff schedule.",
        "type": "number",
        "x-unit": "percent",
        "minimum": 0,
        "maximum": 1000
      },
      "vat": {
        "title": "Import tax (VAT) rate",
        "description": "Optional: a value-added or sales tax charged at import, on the customs value plus the duty.",
        "type": "number",
        "x-unit": "percent",
        "minimum": 0,
        "maximum": 100
      },
      "fees": {
        "title": "Other fees",
        "description": "Optional: customs broker, port and processing fees, inland delivery, anything else paid to get the goods in.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000000000
      },
      "units": {
        "title": "Units in the shipment",
        "description": "Optional: how many units the shipment holds, for the landed cost per unit.",
        "type": "number",
        "exclusiveMinimum": 0,
        "maximum": 1000000000000
      }
    }
  },
  "outputs": {
    "landed": {
      "label": "Landed cost",
      "description": "Product cost + freight + insurance + duty + import tax + other fees.",
      "format": "money"
    },
    "perUnit": {
      "label": "Landed cost per unit ($)",
      "description": "Landed cost ÷ units in the shipment, in dollars with 2 to 4 decimals. Shown when you enter the units.",
      "format": "number"
    },
    "value": {
      "label": "Customs value",
      "description": "What the duty is charged on: cost + insurance + freight (CIF), or the product cost alone.",
      "format": "money"
    },
    "dutyAmount": {
      "label": "Duty",
      "description": "Duty rate × customs value.",
      "format": "money"
    },
    "taxAmount": {
      "label": "Import tax (VAT)",
      "description": "Tax rate × (customs value + duty).",
      "format": "money"
    },
    "extra": {
      "label": "Added to the product cost",
      "description": "(Landed cost − product cost) ÷ product cost × 100. Shown when the product cost is above $0.",
      "format": "percent"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "cost": 10000,
      "freight": 2500,
      "ins": 1000,
      "basis": "cif",
      "duty": 5,
      "vat": 19
    },
    "outputs": {
      "landed": 16868.25,
      "value": 13500,
      "dutyAmount": 675,
      "taxAmount": 2693.25,
      "extra": 68.6825
    },
    "text": "Goods costing $10,000.00 land at $16,868.25 with freight, insurance, duty, tax and fees."
  },
  "examples": [
    {
      "given": {
        "cost": 10000,
        "freight": 2500,
        "ins": 1000,
        "basis": "cif",
        "duty": 5,
        "vat": 19
      },
      "expect": {
        "landed": 16868.25,
        "value": 13500,
        "dutyAmount": 675,
        "taxAmount": 2693.25,
        "extra": 68.6825
      },
      "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; hand calculation in content.mdx: (16,868.25 − 10,000) ÷ 10,000 × 100 = 68.6825"
    },
    {
      "given": {
        "cost": 10000,
        "freight": 2500,
        "ins": 1000,
        "basis": "cif",
        "duty": 0,
        "vat": 19
      },
      "expect": {
        "landed": 16065,
        "dutyAmount": 0,
        "taxAmount": 2565
      },
      "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; 13,500 + 2,565 = 16,065"
    },
    {
      "given": {
        "cost": 10000,
        "freight": 2500,
        "ins": 1000,
        "basis": "fob",
        "duty": 5,
        "vat": 0,
        "fees": 150,
        "units": 1000
      },
      "expect": {
        "landed": 14150,
        "value": 10000,
        "dutyAmount": 500,
        "taxAmount": 0,
        "perUnit": 14.15,
        "extra": 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; hand calculation in content.mdx: 5% × 10,000 = 500; 10,000 + 1,000 + 2,500 + 500 + 150 = 14,150; ÷ 1,000 = 14.15"
    },
    {
      "given": {
        "cost": 4321.09,
        "freight": 678.9,
        "basis": "cif",
        "duty": 3.7,
        "units": 250
      },
      "expect": {
        "landed": 5184.98963,
        "value": 4999.99,
        "dutyAmount": 184.99963,
        "perUnit": 20.73995852
      },
      "source": "hand calculation in content.mdx: 4,321.09 + 678.90 = 4,999.99; × 3.7% = 184.99963; 4,999.99 + 184.99963 = 5,184.98963; ÷ 250 = 20.73995852"
    }
  ],
  "sources": [
    "International Trade Administration, \"Determine Total Export Price\": landed cost is the total price of a product once it has arrived at the buyer's doorstep: the original price of the product, insurance, freight, tariffs and taxes, and other fees; example: cost $10,000 + insurance $1,000 + freight $2,500 = $13,500 CIF; MFN duty 5% of CIF = $675; VAT 19% × ($13,500 + $675) = $2,693.25; landed cost $16,868.25; with a 0% FTA tariff, VAT $2,565 and landed cost $16,065. https://www.trade.gov/determine-total-export-price (retrieved 2026-10-19)",
    "19 U.S.C. 1401a(b), Transaction value: the price actually paid or payable for imported merchandise, excluding costs, charges or expenses for transportation, insurance and related services incident to the international shipment. https://www.law.cornell.edu/uscode/text/19/1401a (retrieved 2026-10-19)",
    "U.S. Customs and Border Protection, \"Determining Duty Rates\": the Harmonized Tariff System provides duty rates for virtually every item. https://www.cbp.gov/trade/programs-administration/determining-duty-rates (retrieved 2026-10-19)"
  ],
  "related": [
    "freight-class",
    "cbm",
    "dimensional-weight",
    "container-pallet"
  ],
  "changelog": []
}