Customs Duty & Landed Cost Estimator
Model the true delivered cost of products imported from China. Calculate the correct duty base per destination (US transaction value, EU/UK CIF, AU customs value), customs tariff charges, import VAT/GST, and your final landed cost per unit before placing purchase orders.
Customs Duty & Landed Cost Estimator
Estimate total landed product cost based on the destination duty base, customs tariff rate, and import VAT/GST.
CIF value for this consignment: $17,450. US destination fees (MPF/HMF) and other destination charges are not included in this estimate.
Key Differences: Transaction Value vs CIF Customs Valuation Rules
Different national customs agencies use different valuation rules to determine the basis upon which import duties and taxes are assessed:
United States Customs (CBP)
U.S. Customs and Border Protection evaluates duties predominantly on the FOB (Free on Board) or FAS value — the transaction value of the goods themselves. International freight and marine insurance are generally not subject to customs tariff duty if properly itemized on separate line items on the commercial invoice.
European Union & United Kingdom
The European Union and the United Kingdom calculate customs duty on the CIF (Cost, Insurance, and Freight) value. Furthermore, import VAT is charged on the combined total of [CIF Value + Customs Duty Payable], compounding the effective tax rate.
Australia (ABF)
The Australian Border Force assesses duty on the customs value — the transaction value of the goods, roughly FOB, which excludes international freight and insurance. The 10% GST on taxable importations is then charged on [customs value + duty + international freight + insurance]. Many goods qualifying under the China–Australia FTA (ChAFTA) with a valid Certificate of Origin enter duty-free (0%) — verify your specific HS code with the tariff schedule.