Landed Cost per Unit Calculator with Import Tax

How this calculation works

Total cost = goods + freight + insurance + duty + additional tariffs/excise + additional costs + import tax + other fees.
Cost after assumed recovery = total cost − recoverable import tax.
Cost per unit = cost after assumed recovery / units.

Amounts use two decimal places. VAT extraction rounds the net price and uses the remainder as VAT so the figures reconcile. Other tax charges round to the nearest cent, half up. Per-unit landed costs show four decimal places.

Worked example

Illustrative example: goods 1,000, freight 100, insurance 20, confirmed customs value 1,120 and assumed duty of 5% produce duty of 56. Add 50 of import-taxable costs and apply an assumed 20% import tax: 245.20. Add 25 in other costs: total 1,496.20. For 100 units without tax recovery, cost per unit is 14.9620.

What to confirm before using the result

Customs value is a tax base, not a second purchase cost. Enter each cost once and confirm which charges belong in that base. Use this for a scenario whose valuation, rates and fees you have confirmed; it does not classify HS codes, determine US additional tariffs or calculate government processing fees. Recoverable tax is a user assumption, not an entitlement or a refund-date prediction. For US scenarios, do not treat absence of import VAT as absence of all taxes.

These are arithmetic estimates using your inputs, not tax advice or a filing service. Confirm the transaction’s tax treatment with the relevant authority or adviser. Calculations run in this page; refresh clears the inputs.

From landed cost per unit to a product quotation

1. Use one currency for all inputs. Convert supplier prices and freight with your own confirmed exchange rate before entering them.
2. Count goods, freight, insurance and fees once. Customs value is entered separately as the duty base, not added again as a purchase expense.
3. Divide by the actual units covered by those costs. A single average can hide differences between SKUs; allocate costs separately when products need different unit costs.
4. Download the calculation CSV to retain your assumptions. Use the reviewed per-unit cost when preparing your selling price and margin.

A hypothetical cost of USD 15 per unit and a target gross margin of 25% give a selling price of 15 ÷ (1 − 0.25) = USD 20. Gross margin and markup are different: a 25% markup on 15 would give 18.75. Include any remaining selling costs before choosing a price.

Create a product quotation → Commercial invoice field guide

These links open separate tools. They do not transfer calculator inputs into a draft or determine the applicable tariff.

Use the result in your trade documents

Download the CSV to keep the inputs and assumptions with your order. After checking the result, enter the appropriate tax amount in your document draft. Opening the editor does not import this estimate or overwrite an existing order.