Shipment
Duty
MPF limits are CBP’s FY2026 figures and adjust each October. Import VAT is not included because businesses usually reclaim it.
How landed cost is calculated
Landed cost
landed cost per unit = (goods + freight + duty + fees + other) ÷ unitsEverything you pay to get stock to your warehouse, spread over every unit.
Duty basis
US: duty × goods value EU: duty × (goods + freight + insurance)US customs value excludes international freight and insurance. The EU values imports on a CIF basis.
US customs fees
MPF = 0.3464% of value (min R$194,76, max R$3.779) HMF = 0.125% (ocean only)Formal US entries pay a merchandise processing fee. Ocean cargo also pays the harbor maintenance fee.
Frequently asked questions
What is included in landed cost?
Product cost, international freight and insurance, import duty, customs fees, broker fees and delivery to your warehouse.
Is US duty charged on freight?
No. US customs value is the goods value, excluding international freight and insurance. The EU includes them.
Why does landed cost matter for TikTok Shop pricing?
Fees and margins depend on your real unit cost. Use the landed cost as product cost in the pricing and profit calculators.
Related free tools
Sources: Freight Figures: US customs user fees (MPF, HMF) 2026 · CargoLinked: Customs valuation explained · The Trade Hub: CIF / FOB price