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Reference · Manufacturing Terms8 min · 1,745 words

Term entry

Landed Cost

The total cost of a product delivered to your warehouse,US apparel duties range 10-32% (Section 301 adds 25-30% from China), EU averages 12% + VAT 17-27%, USMCA enables 0% duty. Landed cost typically runs 1.5-2.5x FOB price, with customs brokerage $150-400 (₹13,650-36,400) per entry.

8 min read1,745 wordsSearch volume · 1–5K/moUpdated · February 2026
Overview · 01

What is Landed Cost?

Landed cost is the total cost of getting a product from the manufacturer to your warehouse,including FOB price, freight, duties, insurance, customs, and all handling charges. For international apparel imports, landed cost typically runs 1.5-2.5x the FOB price, with duty rates varying dramatically by country and trade agreements.

Landed cost formula:

Landed Cost = FOB Price + Freight + Insurance + Import Duties + Taxes/VAT + Customs Brokerage + Handling + Inspection

Components of landed cost (USD + ₹):

  • Product cost (FOB): Factory price,typically 12.5-25% of final retail (4-8x markup to retail)
  • International freight: Ocean FCL $1,700-2,000 (₹154,700-182,000) per 20ft container; LCL $50-100/CBM (₹4,550-9,100); air freight $3-6/kg (₹273-546)
  • Import duties: US 10-32% on apparel; EU 12% average; Japan 4.4-13.4%
  • Section 301 tariffs (China): Additional 25-30% on top of base duties,rising to 44% baseline by Nov 2026
  • Customs brokerage: $150-400 (₹13,650-36,400) per entry
  • Insurance: 0.5-1.5% of cargo value
  • MPF (Merchandise Processing Fee, USA): 0.3464% of goods value
  • HMF (Harbor Maintenance Fee, USA): 0.125% of goods value
  • VAT (Europe): 17-27% depending on EU member state (Luxembourg 17% to Hungary 27%)
  • Inspection costs: $300-1,500 (₹27,300-136,500) per shipment for third-party QC

Import duty rates by market:

  • USA: 10-32% on apparel (cotton shirts ~16.5%, synthetic jackets ~27.6%, wool coats ~20%),uses FOB valuation
  • EU: 12% average on apparel,uses CIF valuation (duties on cost + freight + insurance), plus VAT 17-27%
  • Japan: 4.4-13.4% on apparel,competitive rates
  • USMCA (Mexico/Canada): 0% duty for qualifying goods,yarn-forward rules of origin
  • UK (post-Brexit): Similar to EU rates but separate customs regime

HTS classification:

Products classified using 10-digit HTS codes (Harmonized Tariff Schedule). Incorrect classification can cause 20-30% duty errors. Common apparel chapters: 61 (knitted), 62 (woven), 63 (other textile articles).

Entrepreneur's perspective · 02

Why this matters for fashion entrepreneurs.

Many fashion entrepreneurs price products based on FOB price, forgetting the additional 30-150% in costs. A $10 FOB garment (₹910) from China can cost $15-25 (₹1,365-2,275) landed in the USA after duties (10-32%), Section 301 tariffs (25-30%), freight, and customs,dramatically affecting margins.

Landed cost multipliers by sourcing scenario (USD + ₹):

  • Domestic (same country): FOB × 1.05-1.15 (5-15% increase)
  • Nearshore (Mexico under USMCA): FOB × 1.10-1.25 (0% duty but freight/handling)
  • Asia → USA: FOB × 1.50-2.00 (duties 10-32% + freight + customs)
  • China → USA (with Section 301): FOB × 1.80-2.50 (base duties + 25-30% tariff)
  • Asia → EU: FOB × 1.60-2.20 (CIF-based 12% duty + VAT 17-27%)

Practical example,$10 FOB t-shirt from China to USA:

  • FOB price: $10.00 (₹910)
  • Ocean freight (LCL): $1.00 (₹91)
  • Insurance (1%): $0.10 (₹9)
  • US duty (16.5% cotton): $1.65 (₹150)
  • Section 301 tariff (25%): $2.50 (₹228)
  • MPF (0.3464%): $0.03 (₹3)
  • Customs brokerage (amortized): $0.30 (₹27)
  • Total landed: $15.58 (₹1,418),56% above FOB

Pricing rule of thumb:

Retail = 4-8× FOB price (or 3-4× landed cost for DTC brands, 2-2.5× for wholesale). Calculate margins from landed cost, never FOB.

Strategic sourcing decisions:

With China facing 44%+ total tariffs by late 2026, brands are nearshoring to Mexico (USMCA 0% duty), Vietnam (lower base duties), and Turkey (proximity to EU). The duty savings of 10-32% on apparel can shift competitive advantage entirely.

Sourcing guide · 03

Where to source.

Global strategies to reduce landed cost (USD + ₹):

Optimize shipping method:

  • FCL (Full Container Load): $1,700-2,000 (₹154,700-182,000) per 20ft,best for large shipments (15+ CBM)
  • LCL (Less than Container Load): $50-100/CBM (₹4,550-9,100),for smaller shipments (<15 CBM)
  • FCL saves 20-40% vs. LCL on a per-unit basis for qualifying volumes
  • Air freight: $3-6/kg (₹273-546),5-10x ocean but arrives in days vs. weeks

Use trade agreements:

  • USMCA (Mexico/Canada): 0% duty vs. 10-32% standard,requires yarn-forward compliance
  • EU FTAs: Various preferential rates for qualifying partner countries
  • GSP (Generalized System of Preferences): Reduced duties for developing countries
  • Section 301 avoidance: Source from Vietnam, India, Bangladesh instead of China

Reduce customs costs:

  • Continuous customs bond: $500-1,000/year (₹45,500-91,000),cheaper than single-entry bonds for regular importers
  • Accurate HTS classification: Prevents 20-30% duty overpayment errors
  • Consolidate shipments: Reduce per-entry brokerage ($150-400, ₹13,650-36,400) across more units

Regional logistics:

  • USA: FedEx, UPS, DHL for express; ocean via major ports (LA, Long Beach, NY/NJ)
  • UK/EU: Port of Rotterdam, Hamburg, Felixstowe,competitive container rates
  • Japan: Tokyo/Yokohama ports,efficient customs processing
  • India domestic: Delhivery, BlueDart, DTDC; FreightBro/Cogoport for bulk
  • Asia sourcing: Shenzhen, Shanghai, Chittagong, Ho Chi Minh ports

Optimize packaging: Lighter, smaller cartons reduce dimensional weight for LCL/air ($0.50-1.00/kg savings, ₹46-91)

Pricing & costs · 04

What it costs.

Landed cost breakdown examples (USD + ₹):

Example 1: $10 FOB cotton t-shirt, China → USA

  • FOB price: $10.00 (₹910)
  • Ocean freight (LCL amortized): $1.00 (₹91)
  • Insurance (1%): $0.10 (₹9)
  • US import duty (16.5% cotton Chapter 61): $1.65 (₹150)
  • Section 301 tariff (25%): $2.50 (₹228)
  • MPF (0.3464%): $0.03 (₹3)
  • Customs brokerage (amortized): $0.30 (₹27)
  • Landed cost: $15.58 (₹1,418),56% above FOB

Example 2: $10 FOB polyester dress, Vietnam → EU

  • FOB price: $10.00 (₹910)
  • Ocean freight: $1.20 (₹109)
  • Insurance (1%): $0.11 (₹10)
  • CIF value: $11.31 (₹1,029)
  • EU duty (12% on CIF): $1.36 (₹124)
  • VAT (21% Germany): $2.66 (₹242)
  • Brokerage (amortized): $0.25 (₹23)
  • Landed cost: $15.58 (₹1,418),56% above FOB

Example 3: $10 FOB shirt, Mexico → USA (USMCA)

  • FOB price: $10.00 (₹910)
  • Truck freight: $0.50 (₹46)
  • Insurance: $0.05 (₹5)
  • USMCA duty: $0.00 (0% qualifying)
  • Brokerage: $0.15 (₹14)
  • Landed cost: $10.70 (₹974),only 7% above FOB

Key cost components by import market:

  • USA: Duties 10-32% + Section 301 (China only 25-30%) + MPF 0.3464% + HMF 0.125% + brokerage $150-400 (₹13,650-36,400)
  • EU: Duties 12% avg (on CIF value) + VAT 17-27% + brokerage
  • Japan: Duties 4.4-13.4% + consumption tax 10%
  • India domestic: GST 5% on garments + freight ₹5-30/piece
FAQ · 08

Frequently asked.

Landed cost is the total cost of a product delivered to your warehouse, including FOB price, freight, insurance, import duties, taxes, customs brokerage, and handling. The formula: Landed Cost = FOB + Freight + Insurance + Duties + Taxes/VAT + Brokerage + Handling. For apparel, landed cost typically runs 1.5-2.5x the FOB price depending on origin and destination. A $10 FOB garment from China to USA costs ~$15.58 landed (56% above FOB) after 16.5% duty + 25% Section 301 tariff + freight + customs brokerage ($150-400, ₹13,650-36,400 per entry).

US apparel duties range 10-32% depending on material and construction: cotton shirts/blouses ~16.5%, synthetic jackets ~27.6%, wool coats ~20%, silk garments ~6-7% (lowest). Products classified using 10-digit HTS codes,incorrect classification causes 20-30% duty errors. Apparel from China faces additional Section 301 tariffs of 25-30%, with baseline tariffs rising to 44% by November 2026. USMCA-qualifying goods from Mexico/Canada enter at 0% duty, eliminating the 10-32% duty entirely,representing a massive landed cost advantage over Asian sourcing.

Key differences: USA uses FOB valuation (duties on product cost only) with 10-32% apparel duties + MPF 0.3464% + HMF 0.125% + customs brokerage $150-400 (₹13,650-36,400). EU uses CIF valuation (duties on cost + freight + insurance) with ~12% average duty + VAT 17-27% per country (Luxembourg 17% to Hungary 27%). A $100 FOB garment with $20 freight faces $12.00 US duty (on $100 FOB) vs. $14.40 EU duty (on $120 CIF),plus EU VAT of $22-36 that doesn't exist in most US states. Japan charges 4.4-13.4% duty + 10% consumption tax,generally lower duties than USA/EU.

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