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LANDED COST / IMPORT

Landed cost calculator (EU and UK imports)

Work out the full landed cost of goods imported into the EU or the UK: freight, insurance, customs duty on the CIF value, import VAT and other costs, per shipment and per unit.

By the CalcBloc teamLast verified

Your details

01Shipment

Importing into

02Duty and VAT

From the UK Trade Tariff or EU TARIC for your commodity code.

The destination country's rate: e.g. 19% Germany, 20% France and the UK.

03Other costs

Landed cost per unit

€26.41

€13,206 for 500 units, import VAT reclaimed

Landed cost
€13,206
Customs value (CIF)
€11,300
Customs duty
€1,356
Import VAT
€2,462
Cash paid out
€15,668
  • Customs value = goods + transport and insurance up to the border (CIF). Duty is charged on it. Import VAT is charged on the customs value plus duty plus transport to the first destination, as the EU VAT Directive and HMRC's rules set out.
  • Since 1 July 2026 the EU charges a flat €3 per item (per tariff line) on consignments with an intrinsic value of €150 or less, replacing the old duty exemption; above €150 the normal duty rate applies.
  • Enter the duty rate for your commodity code: look it up in the UK Trade Tariff (the UK import duty calculator does this for you) or the EU's TARIC database. Excise goods and anti-dumping duties are not covered.

Landed cost per unit: €26.41 €13,206 for 500 units, import VAT reclaimed

From supplier price to landed cost
Show the breakdownAmount
Goods (supplier price)€10,000
Freight to the border€1,200
Insurance€100
Customs value (CIF)€11,300
Customs duty12% of the customs value€1,356
Transport to the first destination€300
Import VAT (19% of €12,956)€2,462
Other costs (broker, fees, storage)€250
Cash paid out€15,668
Import VAT reclaimed−€2,462
Landed cost€13,206
What makes up the landed cost
76%TAKE-HOME
  • Goods€10,00076%
  • Freight and insurance€1,60012%
  • Duty€1,35610%
  • Other costs€2502%

€26.41

€13,206 for 500 units, import VAT reclaimed

How it's calculated

The price on your supplier's invoice is only part of what an imported product costs. The calculator adds freight and insurance to find the customs value, charges duty on it, charges import VAT on the customs value plus duty plus onward transport, and adds your other costs, then divides by the number of units.

In the EU, the customs value includes "the cost of transport and insurance of the imported goods" up to the point where they enter the EU, but not transport after that (Union Customs Code, arts. 71 and 72). Import VAT is charged on the customs value plus duties and incidental costs up to the first destination.European Commission HMRC uses the same approach for UK imports.HM Revenue & Customs

The formula

  1. Customs value (CIF) = goods + freight + insurance to the border
  2. Duty = customs value × duty rate (EU consignments of €150 or less: €3 per item since 1 July 2026)EUR-Lex
  3. Import VAT = (customs value + duty + transport to the first destination) × VAT rate
  4. Landed cost = customs value + duty + import VAT (unless reclaimed) + onward transport + other costs
  5. Per unit = landed cost ÷ units

Worked example

A shipment of 500 units costing €10,000, with €1,200 of freight and €100 of insurance, has a customs value of €11,300. At a 12% duty rate the duty is €1,356 and import VAT at 19% is €2,462. With €550 of transport and other costs and the VAT reclaimed, each unit lands at €26.41.

500 units, €10,000 of goods, 12% duty into GermanyDUTY €1,356 / VAT €2,462
LineAmount
Goods (supplier price)€10,000
Freight to the border€1,200
Insurance€100
Customs value (CIF)€11,300
Customs duty€1,356
Transport to the first destination€300
Import VAT (19% of €12,956)€2,462
Other costs (broker, fees, storage)€250
Cash paid out€15,668
Import VAT reclaimed-€2,462
Landed cost€13,206

If the import VAT cannot be reclaimed, the landed cost per unit rises to €31.34.

Assumptions and limitations

  • One duty rate for the whole shipment; mixed shipments need a rate per commodity code.
  • Ad valorem duty only. Specific duties (per kilo or per litre), anti-dumping duties, excise and quotas are not covered.
  • Preferential origin under a trade agreement can reduce the duty to 0%: enter the rate that applies to you.
  • One currency. Convert supplier prices at the exchange rate customs uses for the month of import.
FAQ

Questions people ask

What is landed cost?

Landed cost is the total cost of getting a product to your warehouse or customer: the supplier price plus freight, insurance, customs duty, import VAT if you cannot reclaim it, customs broker and port fees, and transport to your premises. Dividing it by the number of units gives the true cost of each unit, which is what your selling price needs to cover.

How is import duty calculated?

In the EU and the UK, duty is charged on the customs value of the goods, which is the price paid plus transport and insurance up to the border (the CIF value). The duty rate depends on the commodity code, the country of origin and any trade agreement or quota. Look up your code in the UK Trade Tariff or the EU's TARIC database.

How is import VAT calculated?

Import VAT is charged on the customs value plus the customs duty plus the costs of transport to the first destination in the importing country. VAT-registered businesses can usually reclaim it, or account for it on their return through postponed or deferred accounting, so for them it affects cash flow rather than cost.

What changed for low-value parcels in the EU in 2026?

From 1 July 2026 the EU replaced the customs duty exemption for consignments worth €150 or less with a flat duty of €3 per item, counting each different tariff line as an item. Import VAT on these consignments is still charged, usually through the Import One Stop Shop. The flat duty is intended to apply until the EU customs data hub takes over in 2028.

Do I pay import VAT on small parcels to the UK?

For goods sent to UK consumers in consignments worth £135 or less, there is no import VAT at the border: the seller or online marketplace charges UK VAT at the point of sale instead. Above £135, normal import VAT and duty apply. The government plans to remove the customs duty relief on low-value imports by 2029.

Sources

  1. European CommissionTaxable amount for VAT (VAT Directive arts. 85–87) · retrieved 2026-10-20
  2. EUR-LexCouncil Regulation (EU) 2026/382: customs duty on low-value consignments · retrieved 2026-10-20
  3. HM Revenue & CustomsWorking out the VAT value using the customs value of imported goods · retrieved 2026-10-20
  4. HM Revenue & CustomsVAT and overseas goods sold directly to customers in the UK · retrieved 2026-10-20

By the CalcBloc teamLast verified

How every figure is checked: methodology.