Skip to content

Supply chain

Total Delivered Cost Calculator

Step a selling price down to contribution: goods at FOB, the customs assist hidden in offshore tooling, the tariff stack on the dutiable value, freight by cube, the capital in transit, cost to serve and returns.

Runs in your browser Audited by Gini Loh
Instrument panel Deterministic · nothing leaves the page
The unit4
$
$
$

A mould, die or fixture paid to the supplier. Dutiable on every unit it makes.

units
Duty and terms5
Incoterm

Decimal, not percent: 0.065 is 6.5%.

Applied to the same dutiable value as the base rate.

units

The MPF floor and ceiling apply per entry, not per unit.

$

Only charged under EXW, and it is dutiable.

Freight6
CBM
kg
$
$

Red Sea, peak season or war-risk, per container.

CBM
kg
Capital and returns7
days
days
$

Early-payment discount taken off the selling price.

Decimal: 0.06 is 6%.

Returns detail2
$

Share of landed cost lost on a returned unit.

Contribution$21.3547.4% of the selling price
Duty per unit$4.0317.0% of delivered cost
Delivered cost$23.65$18.22 landed

Duty is the second cost

Duty and fees cost $4.03 per unit against $11.50 of goods — 17.0% of delivered cost.

The customs assist adds $1.10 to the dutiable value of every unit, so the tariff is charged on the tool as well as the product. Contribution is $21.35 (47.4%).

Price to contributionFOB · 3,777 units per 40HQ
Selling price$45.00
what the customer pays
Goods at FOB$11.50
leaves $33.50
Customs assist$1.10
leaves $32.40
Duty + 301 + MPF/HMF$4.03
leaves $28.37
Ocean freight$1.59
leaves $26.78
Capital while in transit$0.68
leaves $26.10
Pick, pack, payment terms$3.50
leaves $22.60
Returns and write-off$1.25
leaves $21.35
Goods and freightDuty, capital, cost to serveReturns
Delivered cost waterfall
StepAmountRunning
Selling price$45.00$45.00
Goods at FOB$11.50$33.50
Customs assist$1.10$32.40
Duty + 301 + MPF/HMF$4.03$28.37
Ocean freight$1.59$26.78
Capital while in transit$0.68$26.10
Pick, pack, payment terms$3.50$22.60
Returns and write-off$1.25$21.35
Where the duty comes from$88.24 a CBM · cube-limited
Goods at FOB$11.50
Customs assist$1.10
inside the dutiable value, so it is taxed again
Duty, 301 and MPF/HMF$4.03
Ocean freight$1.59
Capital while in transit$0.68
Cost to serve$4.75
  • At 20,000 units per entry the ad-valorem MPF falls under the $32.71 per-entry floor, so this per-unit figure understates the fee.
  • The model prices the goods, not the programme: duty drawback, first-sale valuation and Foreign Trade Zone treatment all change this figure and none is modelled.

When the paperwork is the exposure

This model applies one duty rate to one HS code. FacturGate validates an invoice payload against EN 16931 before it is sent, and ParcelProof recomputes the freight lines on the invoices you were actually billed.

Open FacturGate ↗

Operator notes

How to run it

    ['\t\t\t\t
  1. 1. Enter the selling price and the FOB cost, then the tooling paid offshore and the run it amortises over.
    2. ', '\t\t\t\t
  2. 2. Set the incoterm: EXW adds a dutiable inland leg, CIF strips freight back out of the duty base.
    3. ', '\t\t\t\t
  3. 3. Add the base duty, the punitive rate and how many units share a customs entry.
    4. ', '\t\t\t\t
  4. 4. Enter the carton cube, weight, ocean rate and surcharge — the container limit that binds is shown.
    5. ', '\t\t\t\t
  5. 5. Read the contribution, then the duty share of delivered cost. That is where a re-sourcing case starts.
    6. ']

Model logic

Dutiable value = FOB + amortised tooling (+ origin inland under EXW). Duty = that value × (base rate + punitive rate + MPF 0.3464% + HMF 0.125%). Delivered cost adds freight per CBM, capital over stock and transit days, pick and pack, and the return rate.

FAQ

Why is the tooling in the duty base?

A mould, die or fixture paid to an offshore supplier is part of the value of the goods it produces. CBP treats it as a dutiable assist, so the tariff is charged on the tool as well as on the product.

Does the incoterm change the duty?

It changes the dutiable value. US transaction value excludes international freight, so a CIF price has to be reduced to FOB before duty is applied. EXW adds the origin inland leg, which is dutiable.

What is the MPF floor?

Merchandise Processing Fee is ad valorem with a minimum per entry. On a small entry the floor binds and the effective rate is far above 0.3464%, so the page flags it when that happens.

Why is carrying cost inside delivered cost?

The unit is paid for before it sells. Stock and transit days are capital working at your cost of capital, and at 105 days that is a real per-unit figure rather than overhead.

Related dispatch

Duties On Supplied Tooling. Massive steel industrial molds staged on concrete in a factory yard under low sunlight.

Your $1,100 Tool Bills Every Unit

Your mold stays your property while it sits in a supplier's plant, and customs bills its value onto every unit made with it, because a tool you supply free…

Read dispatch