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How to Calculate Landed Cost: Step-by-Step for Ecommerce Sellers

March 22, 20268 min read

Landed cost is the single most important number in ecommerce importing. It tells you the true total cost of getting a product from your supplier to your warehouse or customer. If you do not know your landed cost, you do not know your profit.

What Is Landed Cost?

Landed cost includes every expense associated with getting a product from point A (the factory) to point B (your customer). This goes far beyond just the product price your supplier quotes you.

Landed Cost = Product Cost + Freight + Insurance + Customs Duties + Fees

Each of these components can vary significantly depending on your product, supplier country, shipping method, and the current tariff landscape.

Step 1: Determine Your CIF Value

CIF stands for Cost, Insurance, and Freight. It is the baseline value that customs uses to calculate duties.

CIF Value =

Product Cost (FOB price)

+ International Shipping (freight)

+ Insurance

Your supplier will usually quote you an FOB (Free On Board) price, which is the cost of the goods at the port of origin. You then add shipping and insurance to get the CIF value.

Step 2: Find Your HS Code and MFN Duty Rate

Every product has a Harmonized System (HS) code that determines its base duty rate. The MFN (Most Favored Nation) rate is the standard rate applied to imports from most countries.

Finding the right HS code can be challenging — the US Harmonized Tariff Schedule is thousands of pages long. You can search the USITC database directly, or use an AI-powered tool like LC Pilot that classifies products from plain English descriptions.

Step 3: Add Additional Tariffs

On top of the MFN rate, additional tariffs may apply depending on the country of origin and product type:

  • Section 301: Additional 7.5-100% on Chinese goods
  • Section 122: 15% global import surcharge (all countries)
  • Section 232: 25% on steel, 10% on aluminum products

Step 4: Add Processing Fees

  • Merchandise Processing Fee (MPF): 0.3464% of CIF value, minimum $31.67, maximum $614.35 per entry
  • Harbor Maintenance Fee (HMF): 0.125% of CIF value, applies only to ocean freight shipments

Step 5: Calculate Per-Unit Landed Cost

Per-Unit Landed Cost =

(CIF Value + All Duties + All Fees) / Quantity

This is the number you compare against your selling price. If your per-unit landed cost is $15 and you sell for $25, your gross profit is $10 (40% margin).

A Real Example

Silicone Phone Case from China

Product cost (FOB)$2.50 x 100 units = $250.00
Shipping (ocean)$150.00
Insurance$10.00
CIF Value$410.00
MFN Duty (3926.90.99 = 4.5%)$18.45
Section 301 (List 3 = 25%)$102.50
Section 122 (15%)$61.50
MPF (0.3464%, min $31.67)$31.67
HMF (0.125%)$0.51
Total Landed Cost$624.63
Per-Unit Landed Cost$6.25

A $2.50 product costs $6.25 landed — a 150% markup from tariffs alone. You would need to sell at $18+ for a viable 30% margin.

Skip the Spreadsheet

Our calculator does all of this automatically. Enter your product details and get your exact landed cost in seconds.

Common Mistakes

  • Forgetting stacked tariffs. Many sellers only account for the MFN rate and miss Section 301, 122, and processing fees entirely.
  • Using the wrong HS code. An incorrect classification can mean paying 25% instead of 5% — or vice versa, which creates customs compliance risk.
  • Not updating for rate changes. Tariff rates change with executive orders and trade policy. What was profitable last quarter may not be profitable today.
  • Ignoring dimensional weight. Shipping costs are often based on dimensional weight, not actual weight. Bulky, lightweight products cost more to ship than their weight suggests.

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