Landed cost is what one unit really costs you once it reaches your warehouse. Supplier quotes on marketplaces are usually FOB (free on board at the Chinese port) or EXW (ex-works, at the factory gate). Everything after that is yours to pay. This guide shows how to estimate it, market by market.
1. Start from a realistic product price
Use a range, not one quote. ImportRadar takes the 25th–75th percentile of public quotes for exactly this reason: one very low listing can be for a different spec, a different material or a teaser price. Confirm the Incoterm. If a quote is EXW, add inland trucking and export clearance in China.
2. Classify the product (HS code)
The first six digits of the Harmonized System code are shared worldwide. The US uses 10-digit HTS codes, while the UK and EU use 10-digit commodity codes. The duty rate depends on the code, so classification is the single biggest swing factor. Look it up in the USITC HTS (US), the UK Trade Tariff or EU TARIC. For anything borderline, ask a broker or request a binding ruling (US: CROSS; UK/EU: Advance Tariff Ruling / BTI).
3. Work out the duty base and the duty
- US: duty applies to the transaction value, which generally excludes international freight and insurance. For Chinese-origin goods, add the general rate, any Section 301 list rate, and (since 24 July 2026) the 12.5% Section 301 forced-labour duty (HTSUS 9903.05.31) unless an exemption applies. See our Section 301 guide.
- UK: duty applies to the CIF value at the UK border. Import VAT (standard rate 20%) is then charged on customs value + duty + other costs. VAT-registered businesses can usually reclaim import VAT, for example through postponed VAT accounting.
- EU: duty applies to the CIF value at the EU border, using the Common Customs Tariff. Import VAT is then charged at the rate of the member state of import. Since 1 July 2026, low-value B2C consignments (up to €150) no longer enter duty-free: a temporary €3 duty applies per item (per tariff subheading) until 1 July 2028.
4. Add customs fees
US: the Merchandise Processing Fee (MPF) on formal entries is 0.3464% of entered value, with a minimum of $34.58 and a maximum of $670.86 per entry for FY2027. The Harbor Maintenance Fee (HMF) is 0.125% of cargo value for ocean shipments. Shipments valued at $2,500 or less can usually use an informal entry, which carries a flat MPF ($2.77, $8.30 or $12.45 depending on processing). Also budget for a customs bond and broker fees. Note that the US $800 de minimis exemption is suspended for all countries, so even small shipments now need an entry and duty payment.
5. Estimate freight per unit
For a quick estimate, divide a container lane rate by the usable volume, then multiply by your unit's shipping volume. ImportRadar uses the Freightos Baltic Index (FBX01 China→US West Coast, FBX11 China→North Europe) per 40ft container ÷ 58 m³ (our assumption). FCL spot rates understate small LCL or air shipments, so treat the result as a floor, and add origin/destination charges and last-mile delivery.
Worked example (real 2026-W42 data, an estimate)
Resistance bands, US HTS 9506.91.00, UK/EU code 950691. Our 2026-W42 sample: median FOB $1.65 across 30 public quotes; FBX01 $8,126/FEU and FBX11 $3,442/FEU (fetched 17 Oct 2026); assumed 0.0015 m³ per unit. Order of 2,000 units (goods value over $2,500, so a US formal entry):
| Line | US | UK |
|---|---|---|
| Goods (FOB) | $3,300.00 | $3,300.00 |
| Ocean freight (3 m³ pro rata, FCL rate) | $420.31 | $178.03 |
| Duty base | FOB $3,300.00 | CIF $3,478.03 |
| Duty rate | 4.6% general + 7.5% Section 301 (9903.88.15) + 12.5% forced-labour 301 = 24.6% | 2% |
| Duty | $811.80 | $69.56 |
| Customs fees | MPF $34.58 (0.3464% = $11.43, so the minimum applies) + HMF $4.13 | n/a (import VAT 20% = $709.52, usually reclaimable) |
| Landed before broker, insurance, inland | $4,570.82 ≈ $2.29/unit | $3,547.59 ≈ $1.77/unit (ex-VAT) |
The rates are those our pipeline read from the USITC HTS and the UK Trade Tariff for these codes. Confirm the classification and any exemption for your exact product before relying on it.
Common mistakes
- Using one rock-bottom quote instead of a range.
- Forgetting the US MPF minimum on small formal entries: $34.58 spread over 200 units is $0.17 each.
- Ignoring stacked US duties on Chinese goods.
- Treating FCL spot freight as your LCL or air cost.
- Leaving out compliance testing costs. See the certifications checklist.
Sources
- CBP: Customs User Fees adjusted for inflation, FY2027 (Federal Register, 31 Jul 2026)
- CBP: User fee table
- CBP: Indefinite suspension of the de minimis exemption (Federal Register, 24 Jun 2026)
- CBP CSMS #69326983: Section 301 forced labor import duties
- GOV.UK: How to value your imports for customs duty and trade statistics
- GOV.UK: Check how to pay VAT on imports (postponed VAT accounting)
- European Commission: €3 customs duty for low-value parcels (29 Jun 2026)
- Freightos Baltic Index (FBX)