Cost Guide

Landed Cost Calculation for Imported Manufacturing Orders

Your supplier quotes FOB €10,000. Your actual cost is €11,500+. This guide walks through every component of landed cost, with worked examples for common Asia-to-EU manufacturing import scenarios.

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TL;DR

1. The landed cost formula

Landed cost has 7 main components. Each is explained below with typical ranges for a €10,000 FOB CNC order from China to Germany:

ComponentHow it's calculatedTypical rangeExample (€10k FOB)
1. FOB priceSupplier quote, ex-factory + origin charges€10,000
2. International freightSea LCL: €300–€900/cbm. Air: €4–€12/kg. FCL 20ft: €1,200–€2,8003–9% FOB for sea€620
3. Insurance0.25–0.5% of (FOB + freight)0.3% typical€32
4. Import duty% of CIF value (FOB + freight + insurance). Rate from TARIC.0–25% depending on HS code€396 (3.7% HS 8466)
5. Customs brokerFixed fee per customs entry€80–€350€120
6. Pre-shipment inspectionThird-party inspector fee (SGS, BV, TÜV)€200–€450 per visit€280
7. Last-mile deliveryPort to your warehouse (overland freight)€80–€300€120
Total landed cost (ex-VAT)€11,568 (+15.7%)
VAT at import (Germany, 19%)19% of (CIF value + duty). Reclaimable if VAT-registered.Cash-flow cost€2,088 (reclaimable)

2. Duty rates by product type (EU TARIC 2026)

These are indicative duty rates for common manufacturing imports from China. Always verify current rates in TARIC — rates change with trade agreements and anti-dumping measures.

Product typeHS headingMFN duty (China)Anti-dumping?
CNC aluminium parts84663.7%No
CNC steel parts73262.7%Check by HS sub-heading
Injection-moulded plastic parts39266.5%No
Sheet metal fabricated parts7308/73262.7–3.7%Steel: check AD duties
Aluminium extrusions76043.0% + ADD 29.2%Yes — anti-dumping
Stainless steel tubes/pipes73060% + ADD variesYes — check sub-heading

Anti-dumping duties (ADD) can add 15–80% on top of MFN duties. Always check before quoting landed cost to your customer.

3. Sea vs air freight: when to use which

ModeCostTransit time (China→Germany)Best for
Sea LCL (shared container)€300–€900 per cbm25–35 daysOrders >€2,000, lead time not critical
Sea FCL (full container)€1,200–€2,800 per 20ft box25–35 daysLarge volume orders >8–10 cbm
Rail (China-Europe Express)€1,500–€3,500 per cbm14–20 daysTime-sensitive, medium value
Air freight€4–€12 per kg3–7 daysUrgent, high value/weight ratio, <100 kg

The break-even between sea and air typically occurs when part value is >€500/kg and delivery urgency justifies the 4–5× freight premium. For standard CNC parts (aluminium: ~2.7 kg/L), air freight only makes economic sense for very small urgent batches.

Full sea vs rail vs air comparison →

Frequently asked questions

What is landed cost?

Landed cost is the total cost of a product arriving at your facility: FOB price + international freight + insurance + import duty + VAT (if not immediately reclaimable) + customs broker fee + last-mile delivery. It is always higher than the supplier's quoted price.

How do I find the EU import duty rate for my product?

Use the EU TARIC database (taxation.ec.europa.eu/taric). Enter the HS code of your product and your country of origin. The tool shows the applicable duty rate, any anti-dumping duties, and required certificates.

Is VAT a real cost on imported goods?

VAT is paid at customs import but is reclaimable on your next VAT return (if you're VAT-registered). It is a cash-flow cost (typically 6–8 weeks until reclaim) but not a permanent cost. For non-VAT-registered businesses, it is a hard cost.

What is the difference between FOB, CIF, and DDP?

FOB (Free On Board): you pay freight and insurance from the origin port. CIF (Cost, Insurance, Freight): supplier pays freight and insurance to destination port. DDP (Delivered Duty Paid): supplier delivers to your door, pays all duties and taxes. DDP sounds simple but hides the actual cost structure — use FOB with your own freight forwarder for cost transparency.

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