Landed Cost Calculator
Add freight, insurance, duty, customs fees and delivery to your supplier price to see what each imported unit really costs, and the margin left at retail.
Your numbers
Your result · updates as you type
Landed cost per unit
$8.96
That's 37.8% more than the $6.50 you pay the supplier. At $24.99 retail you keep $16.03 per unit before selling costs.
- Total landed cost
- $17,911.28
- Gross margin at retail
- 64.2%
- Duty and fees per unit
- $0.90
Healthy room at this price. Remember this margin is before payment fees, fulfillment, returns and marketing.
Breakdown
- Product (FOB)
- $6.50
- Freight ($2,400.00 total)
- $1.20
- Insurance ($65.00 total)
- $0.033
- Duty (12% of FOB value, $1,560.00 total)
- $0.78
- MPF ($45.03 total)
- $0.023
- HMF ($16.25 total)
- $0.008
- Broker and clearance ($175.00 total)
- $0.088
- Other costs ($650.00 total)
- $0.33
- Landed cost per unit
- $8.96
- Retail price
- $24.99
- Gross profit per unit
- $16.03
How landed cost per unit is worked out
Landed cost is everything you pay to get a product onto your shelf: the supplier's price plus the cost of moving it, clearing it through customs and delivering it to your warehouse. Divide the total by the units in the shipment and you have the cost to use for pricing.
Example: 2,000 units shipped by sea to the US (the calculator's starting numbers)
- Product cost: 2,000 × $6.50
- $13,000.00
- International freight
- $2,400.00
- Cargo insurance
- $65.00
- Duty: 12% × $13,000
- $1,560.00
- MPF: 0.3464% × $13,000
- $45.03
- HMF: 0.125% × $13,000
- $16.25
- Broker and clearance fees
- $175.00
- Port, drayage and trucking
- $650.00
Total $17,911.28 ÷ 2,000 units = $8.96 per unit, 37.8% more than the $6.50 supplier price. At $24.99 retail that leaves $16.03 per unit, a 64.2% gross margin before selling costs.
The duty base matters. US duty is charged on the price paid for the goods, without international freight and insurance (19 U.S.C. 1401a). The EU and UK add transport and insurance up to the point where the goods enter, so the same shipment pays more duty there. Pick Another country in the calculator to switch the base.
The US customs fees in the calculation
- Merchandise Processing Fee (MPF): 0.3464% of the entered value on a formal entry, with a minimum of $34.58 and a maximum of $670.86 per entry from 1 Oct 2026 (fiscal year 2027). Shipments of $2,500 or less can usually go on an informal entry, which pays a flat $2.77 when filed electronically.
- Harbor Maintenance Fee (HMF): 0.125% of the value of cargo unloaded at a US port, with no minimum or maximum. Air, truck and rail shipments don't pay it.
- No more $800 de minimis: duty-free treatment for low-value shipments has been suspended for all countries since 29 Aug 2025, so small shipments pay duty and fees too. See the de minimis threshold lookup for other countries.
Goods that qualify under USMCA and several other free trade agreements don't pay MPF when you claim the preference. The MPF and HMF calculator handles that case and older entry dates.
Using landed cost in Shopify and WooCommerce
- 01
Shopify
Open the product in Products and enter the landed cost per unit in Cost per item in the pricing section. Shopify then shows the profit and margin for that price, and your profit reports use the full cost instead of the supplier price.
- 02
WooCommerce
Store the landed cost in a cost-of-goods field, such as the one the Cost of Goods extension adds next to the price on each product, so your profit reports reflect what the goods actually cost you.
- 03
Recalculate each shipment
Freight rates, exchange rates and tariffs change between orders. Update the cost field when a new shipment lands, then check the whole order economics with the contribution margin calculator.
Mistakes that make landed cost look better than it is
- Spreading freight evenly across different products. This calculator divides costs by units. For mixed shipments, split freight by each product's share of volume or weight, and duty by each product's own rate.
- Leaving out extra tariffs. Some goods pay additional duties on top of the normal rate depending on where they're made. Add them to the duty rate.
- Forgetting costs after the port: drayage, warehouse receiving, labeling and inspections all belong in Other costs.
- Import VAT or GST. If you're registered and can reclaim it, leave it out. If you can't reclaim it, add it to other costs.
Questions people ask
What's included in landed cost?
The supplier price, international freight, insurance, duty, customs fees (MPF and HMF in the US), broker fees and the cost of getting the goods from the port to your warehouse. Selling costs such as payment fees and ads come later.
What's the difference between FOB and EXW?
FOB means the supplier's price includes getting the goods loaded at the port of export. EXW means you collect them at the factory, so add the trucking to the port and export clearance to your freight.
Do small shipments to the US still avoid duty?
No. CBP suspended the $800 de minimis exemption for all countries from 29 Aug 2025, and a 2025 law ends it permanently on 1 July 2027. Low-value shipments now pay duty and go through a formal or informal entry.
How do I find my duty rate?
Classify the product with its HS code, then look it up in the destination's tariff: the Harmonized Tariff Schedule for the US or TARIC for the EU. A customs broker can confirm the classification.
Should import VAT be part of landed cost?
Only if you can't reclaim it. VAT-registered businesses in the EU and UK normally recover import VAT on their returns, so it doesn't change the cost of the goods.
Related tools
Last reviewed 30 September 2026.
Sources: CBP Dec. 26-14: Customs user fees for fiscal year 2027 (Federal Register, 31 Jul 2026) · 19 CFR 24.23: Merchandise processing fee (eCFR) · 19 CFR 24.24: Harbor maintenance fee (eCFR) · CBP Dec. 26-12: Indefinite suspension of the de minimis exemption (Federal Register, 24 Jun 2026) · 19 U.S.C. 1401a: Value (transaction value) · HMRC: Delivery costs to include in the customs value · European Commission: Customs valuation quick info · USITC: Harmonized Tariff Schedule
