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Customs

CIF ↔ FOB Converter

Convert FOB to CFR and CIF using the standard 110% insured-value convention, then extend to duty, VAT/GST, destination charges and total landed cost.

Incoterms 2020Landed cost
Reviewed against UCP 600 · Incoterms 2020 · WCO HSLast reviewed July 2026
CIF
$52,702.91
Insurance $202.91
CFR / CPT
$52,500.00
Landed (DDP-eq.)
$58,704.95
Duty $2,635.15 · VAT $2,766.90
FOB$50,000.00
+ Freight$2,500.00
+ Insurance (110% × 0.35%)$202.91
= CIF$52,702.91
+ Duty (5%)$2,635.15
+ VAT/GST (5% on CIF+Duty)$2,766.90
+ Destination charges$600.00
= Landed Cost$58,704.95

Overview & methodology

Insurance on 110% of CIF

Under CIF and CIP the seller must arrange insurance for at least 110% of the invoice value in the currency of the contract (Incoterms 2020 A5). Because the premium is a percentage of the insured value - and the insured value depends on CIF - the equation is solved iteratively: CIF = (FOB + Freight) ÷ (1 − 1.10 × rate).

Frequently asked questions

What is the formula to convert FOB to CIF?

CIF = FOB + Ocean Freight + Marine Insurance. Insurance is conventionally computed on 110% of CIF (Institute Cargo Clauses). Because CIF appears on both sides, solve as CIF = (FOB + Freight) / (1 - insurance_rate × 1.1).

Is insurance mandatory under CIF?

Yes. Under CIF (Incoterms® 2020), the seller must arrange minimum-cover marine insurance (Institute Cargo Clauses C) for at least 110% of the invoice value in the currency of the contract. Under CIP, the required cover is upgraded to Clauses A (all-risks).

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