Landed Cost & Tariff Calculator

Estimate per-unit landed cost with duty, tariffs and import VAT for the US, UK, Australia and Canada.

Importing into

United StatesUnited KingdomAustraliaCanada

Landed per unit $5.91 · +47.8% on the goods

Product

Code 6109.10.00, general rate. Check the tariff

Units in the shipment

All amounts are in USD.

Shipped by

Harbor maintenance fee is charged by sea only.

Broker, port and delivery

Whole shipment, from your broker’s quote.

Supplier quotes · up to 3 origins

Price per unit

Freight, whole shipment

Insurance

Duty rate

Extra tariffs

Price per unit

Freight, whole shipment

Insurance

Duty rate

Extra tariffs

IEEPA tariffs ended on February 20, 2026 (Learning Resources v. Trump). Section 301 (China), Section 232 (steel, aluminium and others) and any Section 122 surcharge still apply where they cover your goods: look up your code in the HTS and enter the total in Extra tariffs.

Landed cost · China

Importing adds 47.8% to what China charges for the goods.

Per unit, landed

$5.91

$2,955.19 for 500 units

Goods500 × $4.00	$2,000.00
Freightto the destination port or airport	$600.00
Insurancein transit	$20.00
Duty16.5% of the goods ($2,000.00)	$330.00
Merchandise processing feeinformal entry ($2,500.00 or less)	$2.69
Harbor maintenance fee0.125% of the goods, ocean only	$2.50
Landed cost	$2,955.19

Estimate. Verify your HS code with a licensed customs broker.

Origins side by side

Origin	Goods	Freight + ins.	Duty + tariffs	Fees + tax	Per unit
ChinaLowest	$2,000.00	$620.00	$330.00	$5.19	$5.91
Vietnam	$2,300.00	$670.00	$379.50	$5.57	$6.71

Trade agreements can lower the duty for some origins: change the duty rate on that quote if your goods qualify.

Runs in your browserNo uploadLast verified 2026-10-30Sources: US HTS, UK Trade Tariff, ABF tariff, CBSA tariff

How it works

Pick the country you’re importing into and the product, then enter up to three supplier quotes: the price per unit, freight and insurance for the whole shipment, and any extra tariffs that apply to that origin. Every rate and rule comes from the destination’s own tariff and customs guidance, linked below the calculator.

Duty. The duty rate is the general rate for a common code in that category; change it if your code or a trade agreement gives a different one. The US, Australia and Canada charge duty on the value of the goods. The UK charges it on the goods plus freight and insurance to the UK border.

US fees. Shipments over $2,500 are formal entries and pay a merchandise processing fee of 0.3464% of the goods, at least $33.58 and at most $651.50 for fiscal year 2026. Smaller shipments pay $2.69. Ocean shipments add the 0.125% harbor maintenance fee. There’s no import VAT; sales tax is charged when you sell.

Import tax. The UK charges 20% VAT on the customs value plus duty. Australia charges 10% GST on the goods, freight, insurance and duty. Canada charges 5% GST, or HST of 13–15% in Ontario and the Atlantic provinces, on the value for duty plus duty. If you’re registered and reclaim it, tick the box and it’s left out of the landed cost. Low-value consignments (£135 in the UK, A$1,000 in Australia) pay nothing at the border.

Result. Broker, port and delivery charges are added last. The landed cost is divided by the units to give a cost per unit, and the table compares origins side by side, so a cheaper supplier with a higher tariff is easy to spot.

Example

500 cotton T-shirts into the US by sea. A supplier in China quotes $4.00 each with $600 freight and $20 insurance; one in Vietnam quotes $4.60 with $650 freight. Both pay the general 16.5% rate and no extra tariffs.

Line	China	Vietnam
Goods	$2,000.00	$2,300.00
Freight and insurance	$620.00	$670.00
Duty, 16.5% of the goods	$330.00	$379.50
Processing fee, informal entry	$2.69	$2.69
Harbor maintenance fee, 0.125%	$2.50	$2.88
Landed cost	$2,955.19	$3,355.07
Per unit	$5.91	$6.71

Importing adds 47.8% to the Chinese supplier’s price. If a 7.5% Section 301 duty applied to the Chinese goods, it would add $150 and bring the unit cost to $6.21, still below Vietnam. The same order into the UK costs $7.04 a unit from China with VAT paid, or $5.87 if you reclaim the VAT.

Import duty rates by product in 2026

General (most-favoured-nation) duty rates for one common code per product, from each country’s official tariff, checked 2026-10-30. Click a rate to see it in the tariff. Import tax: UK VAT 20%, Australian GST 10%, Canadian GST 5% or HST up to 15%.

Product	US	UK	Australia	Canada
Cotton T-shirts (knitted)	16.5%6109.10.00	12%6109100010	5%6109.10.00	18%6109.10.00
Cotton sweaters, hoodies and sweatshirts (knitted)	16.5%6110.20.20	12%6110209900	5%6110.20.00	18%6110.20.00
Leather handbags (over $20 each in the US)	9%4202.21.90.00	2%4202210090	5%4202.21.00	10%4202.21.00
Backpacks, outer surface of man-made fibre textile	17.6%4202.92.31.20	2%4202929190	5%4202.92.90	10%4202.92.20
Headphones and earphones	Free8518.30.20.00	Free8518300090	Free8518.30.90	Free8518.30.90
Toys, other (not wheeled, not dolls)	Free9503.00.00	Free9503009990	5%9503.00.99	Free9503.00.90
Make-up and skin care preparations	Free3304.99.50.00	Free3304990000	5%3304.99.00	6.5%3304.99.90
Silver jewellery	5%7113.11.50.00	2%7113110000	5%7113.11.00	8.5%7113.11.90
Stainless steel kitchen and tableware	2%7323.93.00	Free7323930090	5%7323.93.00	6.5%7323.93.90
Wooden furniture for the home	Free9403.60.80	Free9403609000	5%9403.60.00	9.5%9403.60.10
Candles	Free3406.00.00.00	Free3406000000	5%3406.00.00	5.5%3406.00.90
Exercise and fitness equipment	4.6%9506.91.00	2%9506919000	5%9506.91.00	Free9506.91.00

FAQ

What is landed cost?

Landed cost is everything you pay to get a product into your country and ready to sell: the supplier’s price, freight and insurance, customs duty and any extra tariffs, customs fees such as the US merchandise processing fee, import VAT or GST you can’t reclaim, and broker and delivery charges. Divide it by the units to price each one.

Is duty charged on shipping costs?

It depends on the country. The UK charges duty on the customs value including freight and insurance to the UK border. The US, Australia and Canada charge duty on the value of the goods only. Australia then adds freight and insurance back in for GST, and the UK charges import VAT on the customs value plus duty.

Are there still extra US tariffs in 2026?

The IEEPA tariffs, including the reciprocal tariffs, ended after the Supreme Court’s ruling on February 20, 2026. Section 301 duties on many Chinese goods and Section 232 duties on steel, aluminium and some other products still apply where they cover your code. Look up your code in the HTS and enter the total in Extra tariffs.

Do small shipments still enter the US duty-free?

No. The $800 de minimis exemption is suspended for every country and every mode of transport, including mail, so even small shipments pay duty. Shipments of $2,500 or less can go through informal entry, which carries a $2.69 merchandise processing fee instead of the 0.3464% charged on formal entries.

Why does the calculator say no VAT for the UK or no GST for Australia?

The UK doesn’t charge duty or import VAT at the border on consignments of £135 or less; the seller charges VAT at the point of sale instead. Australia doesn’t charge duty or GST at the border on goods worth A$1,000 or less, and GST-registered sellers charge GST at the sale. Above those values, both are paid on import.

Which duty rate should I use?

The product list gives the general rate for one common code per category, from each country’s official tariff. Your exact code can carry a different rate, and trade agreements can lower it for some origins, for example duty-free entry to Canada for goods that qualify under CUSMA. Confirm the code with a licensed customs broker.