What one imported unit costs once it reaches Amazon: factory price, freight, US duty, customs fees and the broker.
Rates from the HTS 2026 Revision 23, read from the US International Trade Commission on 10 November 2026, for entries through 9 January 2027. Worked out in your browser; nothing you type is sent or stored.
Landed cost is what one unit costs by the time it is on an Amazon shelf: the factory price, the freight and insurance, the US duty and customs fees, the broker, any moulds, and the trip from the port to the warehouse. Pick the product's HTS code and country, enter the shipment, and get the cost per unit, with the duty worked out on the HTS 2026 Revision 23. A $1.40 silicone spatula from China lands at about $2.14, 53% more than the factory price.
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Landed cost per unit = (goods + freight + insurance + duty + customs fees + broker + moulds + port-to-Amazon) ÷ units
Duty is the only line that is not simply what you pay someone. It is charged on the customs value of the goods, which leaves out international freight and insurance but takes in moulds and tooling you pay for. So the calculator works out the customs value first, from the price and the Incoterm, and the duty from that, using the same engine as our US import tariff calculator.
OTOTO's splatypus silicone spatula costs $1.40 from the factory in its margin model, and ships at about $0.17 a unit by sea from China. It enters under 3924.10.40 at 15.9%: 3.4% plus the 12.5% on goods of China (its Section 301 list is suspended). The insurance, the broker's fee and the trip to Amazon are our assumptions, marked below.
| Line | Per unit | Shipment of 2,000 |
|---|---|---|
| Goods (FOB price) | $1.40 | $2,800 |
| International freight | $0.17 | $340 |
| Cargo insurance | $0.01 | $14 |
| Duty | $0.22 | $445 |
| Customs fees (MPF, HMF) | $0.02 | $38 |
| Customs broker | $0.07 | $150 |
| Port to Amazon | $0.25 | $500 |
| Landed cost | $2.14 | $4,287 |
Assumed: insurance at 0.5% of the goods ($14), a $150 broker fee, and $0.25 a unit from the port to Amazon. The MPF is the $34.58 minimum: on a $2,800 entry the percentage would come to $9.70. Entered on 10 November 2026.
Duty and fees together add $0.24 a unit, about as much as the freight. On a product with a higher General rate or on Section 301 List 3 the duty becomes the biggest line after the goods; see the worked examples on the tariff calculator.
A mould is paid once but used for every unit it makes, so the calculator spreads it over the production run you expect: a $9,000 set of moulds over 50,000 units adds 18 cents a unit. It counts twice. It is part of your cost, and CBP treats moulds you supply or pay for as an "assist", part of the dutiable value of the goods they make. The calculator adds the per-unit share to the customs value too. How the assist is apportioned across entries is something to agree with your broker.
Landed cost is the cost of goods for every margin calculation that follows. The Amazon FBA calculator takes it from here, adding Amazon's referral and fulfilment fees and storage; the link under the result carries your figure across. Our tariffs post shows how big the duty line is in the margin models of real Amazon businesses.
Add everything you pay to get one unit to the warehouse you sell from: the factory price, freight, insurance, import duty, customs fees, the broker, your share of moulds and tooling, and inland transport. Divide the shipment total by the number of units. Work the duty out on the customs value, not on the total.
Yes. Duty, any additional tariffs such as Section 301, and the customs fees (MPF and, by sea, HMF) are all part of landed cost. They are often the line people leave out, and on some products they cost more than the freight.
Not for US imports. The customs value excludes international freight and insurance, so an FOB price is the usual duty base. On a CIF or CFR price, the freight and insurance in it are taken off first. Moulds you pay for are added.
FOB is the price with the goods loaded on the ship at the origin port. Landed cost adds the ocean or air freight, insurance, US duty and fees, the broker and the delivery to your warehouse or Amazon. How much that adds depends on the product's size, value and duty rate: the spatula in the worked example lands at 53% above its FOB price.
The cost to get a unit into an Amazon fulfilment centre, including the trip from the port and any prep. That is the "product cost" the FBA calculator asks for; Amazon's own fees come after it.
The duty covers the countries listed on the tariff calculator, on the 2026 HTS. Freight, insurance and the broker are your figures. Final classification is CBP's; check a ruling on CROSS for anything that moves your margin.