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Customs

Landed Cost Calculator by HS Code & Country

Pick a commodity family (HS chapter) and destination country to see duty, VAT/GST, surcharges and total landed cost under every Incoterms 2020 rule.

How is landed cost calculated?

Landed cost = FOB price + origin charges + freight + insurance + import duty + VAT/GST + destination inland costs. The exact formula depends on the Incoterm and the destination country's duty stacking rules. For India, duty stacks as: CIF → BCD → Social Welfare Surcharge → IGST. For the EU: CIF → duty → VAT on duty-inclusive value.

Select a commodity family and destination to see the full stack. India IGST uses the first sample HSN for that family, not every line; tariff-value goods require notified value x quantity x CBIC import exchange rate, not this illustrative CIF calculation. US rates are reviewed against the US HTS 2026 (October 2026 review; USITC Revision 21 is the edition in force) (see the USA import regulations hub); other markets use the WTO MFN schedule for 2026. For binding rulings, verify against USITC HTS (USA), TARIC (EU), or CBIC Customs Tariff (India).

Customs🇮🇳 IndiaHS Ch. 85
Drives the default duty rate
AV = CIF (no landing charge since Notification 91/2017-Customs (N.T.)); IGST on AV + customs duties
Export clearance, origin haulage
Main-carriage freight
Port to warehouse
MFN default from HS chapter
Base: cif plus duty
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Section 122 expired at the close of 23 Jul 2026 (HTS 9903.03.01 through .11); it is not an active layer.

CBP is setting up a court-ordered IEEPA refund worksheet (FR 2026-20228). Federal Register notice.

From 4 Dec 2026: +15% on polysilicon ingots and derivatives, plus a minimum import price of USD 21/kg polysilicon, USD 100/kg ingots and wafers, USD 0.22/W cells, USD 0.38/W modules. For JP/KR/TW/CH/LI/EU origin, 232 + MFN = 15%; for UK, 10% (this UK 10% is the polysilicon rate under Proc. 11052, not the pharma rate). Raw 2804.61 scope is not determined pending Annex confirmation. Not included in this estimate. Proclamation; Stockpiling measures.

CIF value
$52,500.00
FOB + origin + freight + ins

Duty + taxes
$15,645.00
10% duty · 18% IGST
Landed (CIF Incoterm)
$68,745.00
+30.9% over CIF
Tax breakdown summary
Effective 29.8% of CIF
Duty (10%)$5,250.00 · 10.0%
IGST (18%)$10,395.00 · 19.8%
Total taxes & levies$15,645.00
🇮🇳 India tax breakdown
HS Ch. 85
CIF$52,500.00
= Assessable value$52,500.00
+ Duty (10%)$5,250.00
  IGST base = $57,750.00
+ IGST (18%)$10,395.00
= Total taxes at import$15,645.00
Buyer landed cost by Incoterm 2020
Everything at buyer's warehouse
IncotermSeller invoiceBuyer add-onsDuty + taxDest. inlandTotal
EXW$50,000.00$2,500.00$15,645.00$600.00$68,745.00
FCA$50,500.00$2,000.00$15,645.00$600.00$68,745.00
FAS$50,400.00$2,100.00$15,645.00$600.00$68,745.00
FOB$50,500.00$2,000.00$15,645.00$600.00$68,745.00
CFR$52,300.00$200.00$15,645.00$600.00$68,745.00
CIF$52,500.00-$15,645.00$600.00$68,745.00
CPT$52,300.00$200.00$15,645.00$600.00$68,745.00
CIP$52,500.00-$15,645.00$600.00$68,745.00
DAP$52,500.00-$15,645.00$600.00$68,745.00
DPU$52,800.00-$15,645.00$300.00$68,745.00
DDP(seller pays duty)$68,145.00--$600.00$68,745.00

Totals are identical across Incoterms because the same underlying costs move between seller and buyer - only the invoice split changes. DDP shifts the duty + tax burden to the seller.

🇮🇳 India customs notes
  • India-New Zealand FTA: first tranche of tariff concessions, Notification 32/2026-Customs (G.S.R. 899(E), 16 Oct 2026), in force from 20 Oct 2026; New Zealand origin must be proved; some lines are under tariff-rate quotas. Source: https://egazette.gov.in/WriteReadData/2026/277238.pdf
  • India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
  • Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
Full India trade guide →HS Ch. 85 guide →
Estimates only. Confirm the exact HS 8/10-digit line, applicable preferential rate and current VAT base with a licensed customs broker before commercial reliance.

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Overview & methodology

How do India BCD, SWS and IGST enter landed cost?

Import duty = Customs value × MFN duty rate. Customs value is the CIF value (cost + insurance + freight) at the first port of entry under the WTO Valuation Agreement. The USA is the main exception - it uses transaction value on an FOB basis. VAT or GST is then charged on the duty-inclusive customs value.

What valuation basis and which 2026 duty layers apply?

Duty is assessed on CIF value in the EU, UK, India, China, Brazil and the GCC, and on FOB transaction value in the United States, Canada, Australia and New Zealand. The MFN rate is only the first layer. For 2026 US entries, add Section 301 China lists, Section 301 forced labor (10% or 12.5% by country, eff. 24 Jul 2026), Section 301 Brazil (25%, eff. 22 Jul 2026) and Section 232 steel, aluminium, copper and derivative duties. Section 122 expired at the close of 23 Jul 2026 (HTS 9903.03.01–.11) and is not an active layer. IEEPA tariffs ended in February 2026. Plus Merchandise Processing Fee 0.3464% (minimum 34.58, maximum 670.86, FY2027) and Harbor Maintenance Fee 0.125% on ocean cargo. US de minimis relief under Section 321 no longer applies to commercial low-value shipments from all origins, so model duty from the first dollar. Who pays it does not change with FOB or CIF: the buyer is the importer of record under every Incoterm except DDP.

Graham Act / EO 14436 duties (Russia 500%; certain buyer countries 100%) are enacted but waived as of 21 Oct 2026, so they are not included. Check before relying on this for Russian-origin goods or goods from the countries named by USTR.

The 2026 duty stack, in order

LayerUnited StatesEU / UKIndia
1. Valuation basisFOB transaction valueCIF at the frontierCIF; notified tariff value where applicable
2. Tariff line dutyHTSUS 2026 general rate or FTA rateTARIC MFN or preferential rateBasic Customs Duty (BCD)
3. Trade-remedy layersSection 301 China, Section 301 forced labor, Section 301 Brazil, Section 232, AD/CVD; Section 122 expired at the close of 23 Jul 2026 (HTS 9903.03.01–.11) and is not an active layerAnti-dumping, safeguard, CBAM reporting on covered goodsAnti-dumping, safeguard duty
4. Statutory feesMPF 0.3464%, HMF 0.125% on oceanNone federal; port and handling charged locallySocial Welfare Surcharge 10% of BCD
5. Consumption taxNo federal VAT; state use tax may applyImport VAT on duty-inclusive valueIGST on cumulative value
6. Low-value reliefSection 321 de minimis withdrawn for commercial cargoNo duty relief below 150 EUR for duty, VAT from the first euro (IOSS)No de minimis for commercial imports

Last reviewed against US HTS 2026 (October 2026 review; USITC Revision 21 is the edition in force), EU TARIC and the CBIC customs tariff, September 2026. Trade-remedy actions change frequently; verify the tariff line before filing. Related: who pays duty under CIF and FOB.

How does FOB vs CIF customs value vary by country?

The Incoterm affects which costs you control and where risk transfers - but every Incoterm produces the same landed cost at the final destination. What changes is who pays each component. Under DDP, the seller quotes an all-in price including duty; under FOB, the buyer's landed cost starts at the export port. Use the Incoterms 2020 Visualiser to map cost and risk by rule.

Numerical Example: Importing Electronics to India ($50,000 FOB)

India stacks duties: CIF → BCD → Social Welfare Surcharge → IGST. IGST is computed on the cumulative assessable value after all previous charges.

Goods FOB Value$50,000
CIF Value (after freight + insurance)$52,500
Basic Customs Duty (10%)$5,250
Social Welfare Surcharge (10% of BCD)$525
IGST (18% on CIF + BCD + SWS)$10,490
Total Landed Cost$68,765

Data sources

This tool uses MFN (Most Favoured Nation) rates from national tariff schedules for 2026. For official binding rulings, verify against the USITC HTS (USA), TARIC (EU), or CBIC Customs Tariff (India). Section 301/232 tariffs on China-origin goods require separate verification against the US HTS finder.

Source: World Customs Organization (WCO) - Harmonized System (HS) NomenclatureOfficial Resource
Last reviewed: October 2026

Method note: calculations run in your browser using the formulas and published rule books cited on this page. Results are free estimates for planning, with no login required, and should be confirmed with your bank, broker or the official source before you commit.

Frequently asked questions

What is a landed cost?

Landed cost is the total cost to deliver imported goods to a named destination, including the FOB price, origin charges, international freight, insurance, import duty, VAT or GST, and destination inland handling. It is the true cost of ownership for an imported product.

How is import duty calculated?

Import duty = Customs value × MFN duty rate. Customs value is typically the CIF value (cost + insurance + freight) under WTO Valuation Agreement Art. VII. The USA uses transaction value on an FOB basis. Duty is then added to CIF before VAT/GST is applied.

Does VAT apply on top of import duty?

Yes in most countries. EU VAT and India GST are both levied on CIF + duty (the 'assessable value'). UK VAT applies at 20% on customs value + duty + any excise. In the USA there is no federal VAT, but state and local sales tax may apply on resale.

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