What is landed cost for Amazon FBA imports?

Landed cost is the total per-unit cost of getting your product from the supplier to the destination country — the FOB goods price plus freight, insurance, import duty, extra tariffs, customs fees, and import VAT or GST. Compare it against your Amazon price to know your real margin, because your factory quote hides every import charge.

How is import duty calculated?

Duty is a percentage of the customs value of your goods. The percentage comes from your product's HS (Harmonized System) code and the destination's tariff schedule; the customs value is either the goods alone (FOB) or goods plus freight and insurance (CIF), depending on the country. Enter your HS code and route above and the calculator pulls the official rate.

FOB or CIF — which value does customs use?

It depends on the destination. The United States charges duty on the FOB value (goods only), while the EU and UK charge on the CIF value (goods plus international freight and insurance). Because CIF is a larger base, the same shipment usually owes more duty in the EU or UK than in the US at the same rate. The calculator applies the correct basis per marketplace.

What is Section 301 and does it apply to me?

Section 301 is a US tariff on many China-origin goods, ranging from 7.5% to over 100% depending on the product's HTS line. It applies on top of the normal import duty whenever you import affected Chinese-made goods into the US, regardless of where you ship from. Check your exact HTS line, then set the Section 301 rate in the calculator to see the impact.

Do I pay import VAT or GST when selling on Amazon abroad?

Usually yes. Importing into the UK, EU, Canada, or Australia triggers import VAT or GST — commonly around 20% — collected at the border. If you're VAT/GST-registered there it's typically reclaimable, so treat it as cash flow rather than cost. For low-value UK orders under £135, VAT is collected at the point of sale instead and Amazon remits it.

When are import duties and taxes waived?

Most countries set a de minimis threshold — a shipment value below which they skip collecting duty and import tax. If your shipment falls under the destination's threshold, the calculator marks those charges as waived. Thresholds vary widely and change over time, so confirm the current figure and verify final numbers with a licensed customs broker.

Landed Cost Calculator

Import duty, tariffs, and VAT for every marketplace

Route

Shipping from

Selling in

Origin and destination set every duty and tax rate below.

Product & freight

Duty rate

Looking up official rate…

Unit cost (FOB)

Factory price per unit

Quantity

pcs

Units in this order

Section 301 rate

China-origin tariff list

Freight (total)

Insurance

Customs valuation

FOB — duty is charged on goods value only. Most US imports use this.

Ocean shipment

Harbor Maintenance Fee (0.125%) applies to ocean freight only.

Include 10% import surcharge (until 2026-07-24)

Temporary US Section 122 balance-of-payments surcharge — scheduled to lapse unless extended.

All amounts in USD

HS code & duty rate

Not sure what an HS code is? Just pick your product category below

Showing the 20 most common Amazon-seller codes of 5731 — search to find others

950300Toys, dolls & wheeled toys

—

Duty rate

Landed cost per unit

$7.0704

was $4.00 FOB

Total for 500 units: $3,535.21

Goods Freight Duty + tariffs Fees

Import charges add 36.8% on top of goods value

Item	Per unit	Total
Product cost	$4.00	$2,000.00
Freight	$1.60	$800.00
Customs value FOB	$4.00	$2,000.00
Import duty (—)	$0.00	$0.00
Section 301 — China (25.0%)	$1.00	$500.00
Import surcharge §122 (10.0%, until 2026-07-24)	$0.4000	$200.00
Merchandise Processing Fee (0.3464%) min applied	$0.0654	$32.71
Harbor Maintenance Fee (0.125%)	$0.0050	$2.50
Total landed cost	$7.0704	$3,535.21

Estimates only — verify final figures with a licensed customs broker. Excludes Section 232 duties (steel/aluminum), brokerage and entry fees, and destination surcharges not listed. De-minimis thresholds converted at fixed rates (2025-11-14). Duty rates are HS6 averages of national tariff lines; your exact 8–10 digit line may differ.

How landed cost works — and what really drives your import bill

What landed cost includes
Landed cost is the true, all-in price of getting one unit to the destination: the factory (FOB) price, international freight, cargo insurance, import duty, any extra tariffs, customs fees, and import tax. Compare this figure — not your supplier quote — against your Amazon selling price.
Customs value: FOB vs CIF
Duty is charged on the customs value, not on what you paid the factory. Some countries value the goods only (FOB); others add freight and insurance (CIF). The US uses FOB while the EU and UK use CIF, so the same shipment can owe more duty in one marketplace than another.
Duty rates and HS codes
Every product has a 6-digit Harmonized System (HS) code that sets its duty rate. Rates run from 0% to 20%+ by category and country, so the code you declare directly changes your cost. The calculator looks up the official rate for your HS code and route automatically.
Section 301 and extra tariffs
China-made goods imported into the US can carry Section 301 tariffs of 7.5–100% on top of the normal duty, plus temporary surcharges such as Section 122. These stack on the base rate and are often the single biggest line on a China-to-US shipment.
US customs fees: MPF & HMF
US entries add a Merchandise Processing Fee (0.3464% of value, with a floor and cap) and, for ocean shipments only, a Harbor Maintenance Fee (0.125%). Small individually, they still move your true per-unit cost.
Import VAT, GST and de minimis
Selling in the UK, EU, Canada, or Australia means import VAT or GST — often around 20% — charged at the border, though it's usually reclaimable if you're registered. Below each country's de minimis threshold, duties and taxes are waived entirely.

Landed Cost Calculator

How landed cost works — and what really drives your import bill

Landed cost, duty & import tax