> Title: Landed Cost Calculator for Imported Garments | Surajmal
> Source: https://surajmal.com/tools/landed-cost-calculator
> Publisher: Surajmal Shobhachand

[Tools](/tools)

# Landed cost calculator,  
_from FOB price to cost per piece._

Enter the FOB price, the freight, the duty rate and the fees to see what each piece costs once it has arrived.

Duty is charged on

 FOB value (US)  CIF value (EU, UK)

US fees are set in dollars, so enter every amount in US dollars.

US estimate assumes a non-exempt formal entry, using FY2027 fees.

The prefilled figures are examples. Enter the duty and VAT rates for your order.

FOB price per piece 

Quantity (pieces) 

International freight, whole order 

Insurance, whole order 

Import duty rate (%) 

Clearance, inland delivery and fees 

 Arrives by sea

Estimated landed cost per piece (USD)

6.64

Goods at FOB

5,000.00

Freight and insurance

850.00

Customs value (FOB)

5,000.00

Import duty

600.00

Merchandise processing fee

34.58

Harbor maintenance fee

6.25

Clearance, delivery and fees

150.00

Landed cost, whole order

6,640.83

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## FOB and CIF

Under FOB (Incoterms 2020), the seller delivers the goods loaded on board the vessel the buyer nominates at the port of shipment; the onward freight is the buyer's, and the buyer has no obligation to insure. Under CIF, the seller also arranges and pays the carriage and insurance to the destination port.[\[1\]](https://academy.iccwbo.org/incoterms/article/incoterms-2020-fas-or-fob/ "Source 1: academy.iccwbo.org: /incoterms/article/incoterms-2020-fas-or-fob/") [\[2\]](https://academy.iccwbo.org/incoterms/article/incoterms-2020-cip-or-cif/ "Source 2: academy.iccwbo.org: /incoterms/article/incoterms-2020-cip-or-cif/") [\[3\]](https://library.iccwbo.org/content/tfb/BOOKS/BK_0049/BK_0049_05_RulesSea.htm "Source 3: library.iccwbo.org: /content/tfb/BOOKS/BK_0049/BK_0049_05_RulesSea.htm")

## Duty on the right value

The United States charges duty on the price of the goods without the international freight and insurance: CBP says a CIF price is not the value to declare.

The EU and the UK charge duty on a value that includes the cost of transport to their border. In the EU, all transport costs up to the point where the goods enter the EU are part of the customs value.

At the same duty rate, including freight and insurance to the border makes the duty base larger. At 12% duty, 1,000 pieces at 5.00 FOB with 850 of freight and insurance pay 600 on the FOB basis and 702 on the CIF basis, before any other valuation adjustment.

## US fees

Unless an exemption applies, a formal US entry pays the Merchandise Processing Fee: 0.3464% of the value of the goods, not counting duty, freight or insurance. From 1 October 2026 the fee is at least $34.58 and at most $670.86 an entry.

Commercial cargo unloaded at a covered US port also pays the Harbor Maintenance Fee, 0.125% of its value, unless it is exempt; shipments eligible for informal entry are among the exemptions. It is not charged on goods that arrive by air.

## Import VAT in the EU and the UK

EU and UK import VAT starts from the customs value with the duty added, and takes in qualifying incidental costs such as clearance and transport to the first destination. The calculator shows VAT on value plus duty, on its own line, as an estimate apart from the landed cost.

## Common Questions

### How do I calculate the landed cost of imported garments?

Add the goods at FOB, the freight and insurance, the import duty, the fees and the clearance and delivery costs, then divide by the number of pieces. For an estimate, leave international freight and insurance out of the US duty base and include them in the EU and UK one; a customs broker applies any other valuation adjustments.

### Is duty charged on the freight?

In the EU and the UK, yes: the transport to the border is part of the customs value. In the US, no: duty is charged on the goods without the international freight.

### Where do I find the duty rate?

In the customs tariff of the importing country, under the garment's tariff code. The calculator takes a percentage rate; a duty charged per unit, alone or with a percentage, has to be added separately.

## Related

[Carton and container calculator](/tools/carton-and-container-calculator) [GSM calculator](/tools/gsm-calculator) [Private label](/services/private-label) [Glossary](/glossary)

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## Working out a price for your market?

Send the styles, the quantities and the destination. We reply within 24 hours with FOB prices to put in the calculator.

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