Import costs · 3 min read
The real cost of importing from China to the U.S.
A useful landed-cost worksheet has separate columns for the goods, international and domestic logistics, duties and government fees, and private services. The customs value is an input to duty assessment, not an extra purchase expense to add a second time.
Sort each charge into one bucket
| Bucket | Example evidence | Owner of estimate |
|---|---|---|
| Goods | Supplier offer and invoice | Supplier |
| International logistics | Freight and insurance quotes | Forwarder or carrier |
| Duties and user fees | Classification, origin, value and entry date | Classification and entry review by broker |
| Private services | Brokerage and handling proposals | Broker and service providers |
| Domestic delivery | Destination, weight and inland quote | Carrier or forwarder |
Ask for line-item quotes with the same units and destination. A broker handles entry and classification work; a forwarder arranges transport. Neither fee can be inferred from the HTS.
Keep value and expense distinct
A customs value may be derived from the transaction price with specific adjustments and documented exclusions. It is not automatically the FOB or CIF invoice figure. Preserve the invoice and separately identified freight or insurance lines for a broker to review instead of subtracting a blanket percentage.
- Record the supplier invoice once as a purchase expense.
- Use the reviewed customs value as a calculation input, not as another line added to the purchase price.
- If a quoted sale term already includes a freight leg, identify that leg before adding another carrier quote.
A small worksheet example
Hypothetical arithmetic only: goods of $10,000 plus a separately quoted $1,200 freight charge and $300 insurance give $11,500 of known purchase-and-logistics outlay. This is not a U.S. customs value or a delivered total. Duties, fees, brokerage and domestic delivery remain pending until classified and quoted; do not enter them as $0.
Prepare a defensible estimate
- Confirm the product, U.S. HTS classification and manufacturing origin.
- Have a broker review customs value and entry assumptions when invoice terms or adjustments are unclear.
- Estimate applicable duties and fees for the planned entry date, then attach separately sourced freight and service quotes.
Assumptions and limits
Assumptions
- This worksheet describes a commercial purchase for U.S. entry; specific quotes and classifications are still needed.
Costs and duties not included
- LandedLlama totals supported duties and fees only; goods, freight, insurance, brokerage, delivery and AD/CVD must be handled outside that total.
Prepare your own estimate
Use your shipment details to open the existing calculator.
Use digits and a dot, with up to two decimals (for example, 1200.50).
Opening the calculator prepares these inputs. Only pressing Calculate uses a calculation from your plan.
You will need to select the correct HTS code in the calculator before it can estimate duties.
Common questions
Is customs value another expense to add?
No. It is a valuation basis used in assessing charges. Avoid counting the merchandise price again as a new expense.
Can a missing quote be entered as zero?
No. Label the cost pending and obtain the relevant carrier, forwarder or broker quote before comparing a delivered-cost figure.
Sources
- Determine total export price
U.S. Department of Commerce, International Trade Administration · Checked
- Customs brokers and freight forwarders
U.S. Department of Commerce, International Trade Administration · Checked
- HTS classification FAQs
United States International Trade Commission · Checked
- 19 CFR 152.103, transaction value
U.S. Customs and Border Protection / eCFR · Checked
- Know your Incoterms
U.S. Department of Commerce, International Trade Administration · Checked
- Additional duties FAQ
United States International Trade Commission · Checked
- AD/CVD frequently asked questions
U.S. Department of Commerce, International Trade Administration · Checked
Related guides
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FOB, CIF and U.S. customs value: what should you enter?
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