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Customs Tariff Engine WCO CIF Valuation Landed Cost & VAT Audit

Import Duty Calculator

Estimate international customs duty, trade tariffs, import VAT/GST, and total landed cost for cross-border freight. Supports CIF and FOB valuation bases, de minimis exemption checks, and trade remedy surcharges.

⚑ Quick Reference: Customs Duty & Landed Cost Formulas
  • β€’ CIF Tax Value: Goods FOB Value + Int'l Freight + Marine Insurance
  • β€’ Import Duty Amount: Customs CIF Value Γ— Duty Rate (%)
  • β€’ Import VAT/GST Base: (CIF Value + Import Duty + Anti-Dumping Duty) Γ— VAT Rate (%)
  • β€’ Total Landed Cost: CIF Value + Import Duty + Surcharges + VAT/GST

1. Customs Valuation Rule & De Minimis Settings

2. Applicable Tariffs & Import Tax Rates

Customs Value (): | VAT Base Value:
Total Customs Duties
Import VAT / GST
Total Landed Cost

Customs Valuation & Landed Cost Engineering Principles

Determining the total landed cost of imported commercial goods requires strict adherence to World Customs Organization (WCO) valuation directives. Customs authorities assess duties based on either CIF (Cost, Insurance, Freight) or FOB (Free on Board) valuations depending on destination jurisdiction.

Customs CIF Value = Commercial Invoice (FOB) + Ocean/Air Freight + Marine Insurance
Duty Assessment = Customs Valuation Γ— Ad Valorem Duty Rate (%)
Import VAT Base = Customs CIF Value + Duty + Anti-Dumping Surcharges
Total Landed Cost = Customs CIF Value + Total Duties + Import VAT

Managing Trade Remedies and Section 301 Surcharges

Beyond standard MFN (Most Favored Nation) tariff schedules, importers must audit for trade remedy measures including Anti-Dumping (AD), Countervailing Duties (CVD), and national security tariffs (e.g., Section 301). These surcharges compound onto the CIF valuation, dramatically inflating the import VAT/GST assessment base.

Frequently Asked Questions

Q: How is import duty calculated on commercial shipments?

Import duty is calculated as a percentage of the shipment's customs valuation. In most countries, duty is assessed on the CIF value (Cost of Goods + Insurance + Freight), multiplied by the applicable HS Code tariff rate.

Q: What is the difference between FOB and CIF customs valuation?

FOB (Free on Board) valuation calculates duty solely on the merchandise product cost. CIF (Cost, Insurance, and Freight) valuation includes international freight and insurance fees in the tax base before applying duty rates.

MV
Reviewed by Marcus Vance, CTL
Senior Global Freight Architect | Certified in Transportation and Logistics
Verified against WCO Valuation Agreement & National Customs Tariff Guidelines. Last updated: August 2026.