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Landed cost calculator: COGS per unit with customs duty and fees (US, 2026)

Updated October 27, 2026 · Nolyn research team

Enter units, the supplier's price, freight, your duty rate and the other costs of a shipment to get its landed cost per unit, the cost of goods you price from. Customs fees follow the US rules for fiscal year 2027, read in the Federal Register and eCFR on October 27, 2026. Duty rates changed several times in 2025 and 2026 and depend on your HTS code and country of origin, so the calculator takes your rate instead of guessing it. Everything runs in your browser.

How do I calculate landed cost?

Landed cost per unit = (product + freight + duty + customs fees + broker + delivery) ÷ units. From October 1, 2026 the US merchandise processing fee is $2.77 on an informal entry up to $2,500 and 0.3464% (min $34.58, max $670.86) above it; ocean adds 0.125%. 500 dog paw cleaner cups at ¥9.94 ($1.49) on 1688 land at $2.55 each with no duty and $3.29 at 50%, against a $14.99 Amazon US median. Fees checked 2026-10-27.

Calculate the landed cost of one shipment

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Units in the shipment

The landed cost is spread over these units.

Supplier price per unit ($)

What you pay the supplier, converted to dollars. Units × this price is the customs value duty is charged on.

International freight and insurance ($)

For the whole shipment. Not part of the customs value, so no duty on it.

Total duty rate (%)

Every rate that applies to your HTS code and country of origin, added up (general rate plus any Chapter 99 lines). Look it up at hts.usitc.gov.

How it arrives

Ocean shipments pay the 0.125% harbor maintenance fee; air and express do not.

Customs broker and clearance fees ($)

Your broker's or courier's entry and handling charges, and a bond for a formal entry.

Delivery to your warehouse or FBA ($)

Port or airport to your door, a 3PL or an Amazon inbound shipment.

Other costs ($)

Sourcing agent fee, inspection, labels, packaging, samples.

Your selling price per unit ($)

Optional: gives the gross margin before marketplace fees.

Customs value: $745.00
Duty (0%): $0.00
Merchandise processing fee: $2.77
Harbor maintenance fee (ocean): $0.93
Total landed cost: $1,273.70
Landed cost per unit (COGS): $2.55
Duty and customs fees, share of landed cost: 0.3%
Gross profit per unit at your price: $12.44
Gross margin before marketplace fees: 83%
Selling price ÷ landed cost: 5.9x

Customs value of $2,500 or less: an informal entry, with a $2.77 merchandise processing fee when filed electronically (fiscal year 2027 rate).

Duty is 0% here. Look up your HTS code at hts.usitc.gov, add every rate that applies to your country of origin, including Chapter 99 lines, and enter the total. CBP makes the final call on classification.

Know your landed cost? Check the market price

Nolyn's product research pulls current Amazon US and TikTok Shop US listings, prices and shown sales for your product, and 1688 offers for the same item, so you can see whether your landed cost leaves room. Sign-in required; new accounts get 100 credits.

Check prices

The landed cost formula

Landed cost is everything you pay to get a product onto your shelf, divided by the units. It is the cost of goods sold (COGS) per unit that your markup, margin and marketplace fees are measured against. Add up:

Product: units × the supplier's price, plus anything the supplier charges to get goods to the port.
International freight and insurance, by sea, air or courier.
Duty: customs value × your total duty rate. US customs value is the transaction value, which leaves out international freight and insurance.
Customs fees: the merchandise processing fee on every entry and, by sea, the harbor maintenance fee.
Customs broker, bond and courier clearance charges.
Delivery from the port to your warehouse, 3PL or Amazon, plus agent, inspection and labeling costs.

US customs fees and rules the calculator uses (fiscal year 2027)

These are the fees and thresholds published by CBP in the Federal Register and the Code of Federal Regulations, read on October 27, 2026. Customs fees change every October 1 with inflation; duty rates depend on the product and country and are not built in.

Item	Rule	Source
Merchandise processing fee, informal entry (up to $2,500)	$2.77 (automated, not prepared by CBP)	Federal Register, FY2027 user fees
Merchandise processing fee, formal entry (over $2,500)	0.3464% of the value, min $34.58, max $670.86	Federal Register, FY2027 user fees
Harbor maintenance fee	0.125% of the value, ocean cargo only	19 CFR 24.24
Customs value	Price paid to the seller; international freight and insurance excluded	19 CFR 152.103
De minimis ($800 or less duty-free)	Suspended indefinitely for all modes by an interim rule effective June 24, 2026	Federal Register 2026-12670
Duty rate	Your HTS code and country of origin; CBP makes the final determination	hts.usitc.gov, CBP

Fees required from October 1, 2026. CBP's IEEPA Duty Refunds page (last modified September 30, 2026) describes refunds of duties collected under IEEPA by court order, so check which Chapter 99 lines still apply on your entry date.

Worked example: 500 dog paw cleaner cups from 1688 to the US

On October 24, 2026 the median first-tier 1688 price for dog paw cleaner cups was ¥9.94 ($1.49 at the ECB rate of October 23), and the median Amazon US price for the type was $14.99: 10.1x. This example lands 500 units by sea: $745.00 of goods, and assumed costs of $300 freight, $125 broker and $100 delivery to a warehouse. The freight and service figures are placeholders, not quotes; the duty rates are illustrations because the rate depends on your HTS code, so read the row for your own rate.

The $745.00 shipment is an informal entry, so customs fees are $2.77 plus $0.93 harbor maintenance. The fixed costs of $525 are 70% of the goods value, which is why the 10.1x shelf multiple drops to 5.9x before any duty, and to 4.6x at 50%.

Duty rate (illustration)	Duty	Landed cost, 500 units	Per unit	$14.99 ÷ per unit
0%	$0.00	$1,273.70	$2.55	5.9x
10%	$74.50	$1,348.20	$2.70	5.6x
25%	$186.25	$1,459.95	$2.92	5.1x
50%	$372.50	$1,646.20	$3.29	4.6x

Goods $745.00 (500 × $1.49), assumed freight $300, broker $125, delivery $100, ocean. Customs fees at fiscal year 2027 rates, checked on 2026-10-27.

Three things that change your landed cost

The $2,500 line. A shipment worth $2,500.00 pays a $2.77 processing fee; at $2,500.01 it becomes a formal entry with a $34.58 minimum fee and a customs bond. Above that, the fee stays at $34.58 until about $9,983 of value and stops rising at $670.86 from about $193,666.

Freight is not dutiable, but it is landed cost. Duty in the example is charged on $745.00, not on $1,045.00 with freight, yet the freight still adds $0.60 to every unit.

No shipment is too small for duty. With the de minimis exemption suspended, a courier parcel of a few hundred dollars goes through an entry and pays duty like a container, so small test orders carry the highest fixed cost per unit.

COGS for a period: the accounting formula

For your books and taxes, cost of goods sold over a period is beginning inventory + purchases − ending inventory, with purchases valued at landed cost. If you started the quarter with $1,200 of stock at landed cost, landed the 25% example shipment for $1,459.95 and ended with $900 on the shelf, your COGS for the quarter is $1,759.95. Your accountant may use FIFO or average cost to value the ending stock.

How to calculate landed cost per unit

Find your HTS code and duty rate
Search hts.usitc.gov for the product, add every rate that applies to your country of origin, or ask your broker for a classification.
Get freight and broker quotes
For the whole shipment, by sea or air, plus clearance and delivery to where the goods will be stored.
Enter the shipment
Units, the supplier's price, freight, duty rate and fees. The calculator adds the processing and harbor fees for the entry type.
Price from the per-unit figure
Use the landed cost as your cost in the markup calculator and the marketplace fee calculators.

Questions

What is the difference between landed cost and COGS?

Landed cost is the full cost of getting one shipment's units into your warehouse: product, freight, duty, customs fees, broker and delivery. COGS is what those units cost when you sell them; for an importer, the landed cost per unit is the COGS per unit.

How do I calculate customs duty on an import to the US?

Multiply the customs value, which is the price paid to the supplier without international freight and insurance, by every duty rate that applies to your HTS code and country of origin. Then add the merchandise processing fee and, by sea, the 0.125% harbor maintenance fee.

What is the merchandise processing fee in 2026?

From October 1, 2026 (fiscal year 2027), 0.3464% of the value on a formal entry, at least $34.58 and at most $670.86, and $2.77 on an automated informal entry of $2,500 or less.

Is there still a duty-free limit for small shipments?

No. The $800 de minimis exemption is suspended for goods from all countries, and a CBP interim rule effective June 24, 2026 made the suspension indefinite. Small shipments go through an informal entry and pay duty.

Why does the calculator not include tariff rates?

US duty rates changed several times in 2025 and 2026, depend on the exact HTS code and country of origin, and CBP has been refunding some of them by court order. A built-in rate would be wrong for many products, so you enter the rate from hts.usitc.gov or your broker.