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Landed Cost: The True Unit Economics of Imports

Contents

Landed cost is the full cost of imported goods delivered: the invoice price plus international freight, insurance, customs duty on the jurisdiction’s valuation basis, import VAT or GST, brokerage and port fees, and inland delivery. Pricing and margin decisions made on the invoice alone miss everything after the first line, and the gap routinely runs into double-digit percentages before tax.

The full article will cover the WTO transaction-value framework and the CIF-versus-FOB valuation split (the United States dutying goods alone while most jurisdictions duty freight and insurance too), HS classification as the rate driver, preference and trade-remedy layers, de minimis regimes, and landed-cost practice in retail and manufacturing sourcing.

Build the figure for a shipment with the landed cost calculator, chaining freight from the ocean freight cost calculator and insurance from the cargo insured value calculator.