Import Duty Calculator — the real landed cost

What landed cost includes

Landed cost = goods value + freight + insurance + customs duty + VAT/GST + fees. Duty is rate × dutiable value, where the dutiable value depends on your Incoterm: CIF includes freight and insurance, FOB usually excludes them, and EXW adds the seller's inland costs. VAT/GST is then charged on (dutiable value + duty). Miss any one of these and your margin math is wrong.

De-minimis: the free pass

Every major market waives duty below a threshold: the US $800 (Section 321), the EU €150 (duty only; VAT is collected at the point of sale for consignments ≤ €150 via IOSS, so import VAT = 0), the UK £135 (duty only; VAT collected at point of sale), Australia AU$1,000 (duty and GST), Canada CA$20 (duty) / CA$40 (GST), and Japan ¥10,000 (duty only — its 10% Consumption Tax now applies to every import after the 2026 reform). Below these, duty often drops to zero — a big deal for low-value parcels and samples.

Compare before you choose a route

The Importing here vs there table shows the same goods landed in thirteen markets at once, and applies free-trade-agreement rates by origin. A T-shirt that's 16.5% duty in the US might land at 0% from Vietnam into the EU (EVFTA) or from Mexico into the US (USMCA) — sometimes the cheapest route is set by where you source, not just where you sell. Pick a Product origin, then compare, or start in HS Code Lookup to prefill the rates.

Worked example

Goods $1,000, freight $120, insurance $10, duty rate 0% (ITA electronics), shipped CIF to the US:

With a non-zero duty rate or a VAT country, the landed cost rises by the duty and VAT lines — exactly what this calculator adds automatically.

Rule of thumb: pick the Incoterm on your supplier's quote. CIF is most common for importers who want the supplier to handle ocean freight. EXW looks cheap but you inherit every cost from the factory floor — and your dutiable value (and thus duty) is highest. DDP is simplest (seller eats duty) but you lose visibility into the true tax. The calculator lets you switch CIF / FOB / EXW to see the landed-cost swing.

Under the WTO Agreement on Customs Valuation, the dutiable value is normally the transaction value — the price actually paid or payable for the goods, plus certain additions. Our tool captures freight and insurance via the Incoterm, but these are not modelled and can change your number:

• Related-party transactions — if buyer and seller are related (parent/subsidiary, joint venture), customs may reject the invoice price and substitute a computed value.
• Assists — moulds, tools, engineering or design the buyer provides free or at reduced cost for the production of the goods.
• Royalties & licence fees — payments for the right to make or sell the goods (e.g. a brand licence) that are a condition of sale.
• Proceeds — a portion of later resale/licence revenue that flows back to the seller.
• Packing & container — cost of packing materials and the value of reusable containers.

If any of these apply, your true dutiable value — and duty — is higher than the Incoterm figure alone. Treat the calculator's number as a planning estimate; a customs broker applies the full transaction-value method for a firm quote. Mexico's MV (Manifestación de Valor) and the UAE's royalty-addition rule are real examples.

Thresholds are representative — real RVC rules differ by product and by method (build-down vs build-up), and many FTAs also require a tariff-shift or specific-process rule. This is a screening check, not legal qualification. Confirm with the FTA text or a broker.