Landed cost for Private-label sellers
Private label is a bet on margin: you invest in your own branding, packaging and often tooling, then need each unit to earn it back. If your launch price was set from the manufacturer's per-unit quote alone, duty and freight can erase the margin the whole brand was built to capture.
Calculate your landed costWhat quietly eats your margin
How LandedCost helps
Illustrative example
Illustrative example — your rates depend on your product and destination. All figures in USD.
This subtotal covers goods, freight and duty only. Import tax (VAT/GST) and any clearance, broker or handling fees apply on top and are modelled separately — the calculator adds them for your destination. Duty shown is illustrative; look up your real rate via the HS code.
How import costs work, wherever you sell
Last reviewed: 16 July 2026
United Kingdom
UK- Consumption tax
- Import VAT at 20% (standard rate), charged on the customs value plus duty plus incidental costs to the UK border. VAT-registered importers can defer it via postponed VAT accounting.
- Duty basis
- CIF — the customs value includes freight and insurance to the UK point of entry.
- De minimis
- Consignments of £135 or less: no customs duty, and import VAT is collected at the point of sale. Above £135: duty and import VAT apply at the border.
UK low-value import rules are under review for 2026–2028; the £135 threshold is in force as of July 2026.
European Union
EU- Consumption tax
- Import VAT at the destination country's standard rate — from 17% (Luxembourg) to 27% (Hungary), e.g. Germany 19%, France 20%, Spain/Netherlands 21%. Charged on the CIF value plus duty.
- Duty basis
- CIF — the customs value includes freight and insurance to the first EU point of entry.
- De minimis
- As of 1 July 2026 the €150 duty-free threshold was removed: low-value items (≤ €150) instead carry a temporary flat customs duty of €3 per item until 2028. Import VAT still applies — sellers can collect it at checkout via IOSS for consignments ≤ €150.
VAT rates are set per member state and change periodically; the €3 flat-duty regime is newly in force (1 July 2026) — check the Commission for operational detail.
United States
US- Consumption tax
- No VAT. State and local sales tax may apply at retail (it varies by state, and some states have none) — it is separate from, and not collected with, import duty.
- Duty basis
- FOB / transaction value — the price paid for the goods, excluding international freight and insurance (unlike the UK/EU CIF basis).
- De minimis
- The $800 de minimis exemption is currently suspended (as of July 2026): shipments of any value, from any country, by any mode are subject to applicable duties, taxes and fees. This is volatile — check CBP for the live position before relying on it.
US de minimis was suspended by executive order (Aug 2025, continued Feb 2026) and made indefinite by CBP interim rules in June 2026; additional Section 301 tariffs apply to many Chinese goods. Rates change frequently — verify with CBP/USTR.
Canada
CA- Consumption tax
- GST at 5% on the duty-paid value (customs value plus duty); in HST provinces the combined rate is higher — Ontario 13%, Nova Scotia 14%, New Brunswick / Newfoundland & Labrador / PEI 15%.
- Duty basis
- Value for duty — normally the transaction value of the goods.
- De minimis
- General and postal shipments: CAD $20. Courier shipments from the US or Mexico (CUSMA): duty-free up to CAD $150, and free of tax up to CAD $40 (the $40–$150 band is duty-free but taxable).
Nova Scotia's HST fell to 14% on 1 April 2025; de-minimis reform is politically live — re-check CBSA.
Australia
AU- Consumption tax
- GST at 10% on the Value of the Taxable Importation (customs value + duty + international transport & insurance).
- Duty basis
- Customs value — normally the transaction value of the goods.
- De minimis
- Goods with a customs value of AUD $1,000 or less clear the border free of duty and border GST — but GST is generally collected at checkout under the low-value imported goods scheme (alcohol and tobacco are always taxed). Above AUD $1,000: duty and GST apply at the border.
The rules behind every landed cost
Goods are classified with the Harmonized System (HS), maintained by the World Customs Organization. The first six digits are the same in 200+ countries; each country adds further digits, and that fuller commodity code determines the duty rate that applies. Look yours up before you cost a shipment.
Look up HS codes & duty rates →Whether the price you were quoted includes freight, insurance and clearance — and where risk passes to you — is governed by the Incoterms 2020 rules from the ICC. The term you agree changes your landed cost.
Compare Incoterms →Most countries value goods for duty using the WTO transaction-value method — the price actually paid for the goods, with set adjustments. Note the basis differs by market: the UK and EU use CIF (freight and insurance included), while the US uses an FOB basis (they're excluded).
WTO customs valuation →Private-label sellers — FAQ
Related guides
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