Landed cost breakdown
Total shipment landed cost
USD 3,650.00
Goods USD 3,000.00 + shared charges USD 450.00 + duty USD 200.00
Product A
Landed cost per received unit
USD 24.0000
- Goods
- USD 2,000.00
- Freight
- USD 200.00
- Insurance
- USD 20.00
- Other handling and broker fees
- USD 80.00
- Nonrecoverable tax amount
- USD 0.00
- Duty
- USD 100.00
- Line landed total
- USD 2,400.00
Duty basis: USD 2,000.00 × 5%. Divide the line total by 100 received units.
Product B
Landed cost per received unit
USD 25.0000
- Goods
- USD 1,000.00
- Freight
- USD 100.00
- Insurance
- USD 10.00
- Other handling and broker fees
- USD 40.00
- Nonrecoverable tax amount
- USD 0.00
- Duty
- USD 100.00
- Line landed total
- USD 1,250.00
Duty basis: USD 1,000.00 × 10%. Divide the line total by 50 received units.
How the allocation works
Goods value = received quantity × purchase cost per unit. A product’s share of a shipment charge = its allocation basis ÷ the sum of all product bases × that charge. The basis can be goods value, received units or total line weight. Landed cost = goods + allocated freight + allocated insurance + allocated fees + allocated nonrecoverable tax + duty. Divide each line’s total by its received quantity.
Duty is your entered percentage of either goods value or goods plus that line’s allocated freight and insurance. This worksheet does not look up HS codes, country tariffs, exchange rates, minimum duties, customs valuation adjustments or tax-on-tax rules. If your shipment requires a different legal basis, get a verified charge breakdown before using an estimate.
Worked two-product example
Product A has 100 units at 20 and Product B has 50 at 20. Goods total 3,000. Allocate freight 300, insurance 30 and fees 120 by value: A receives 300 in shared charges and B receives 150. Using goods-only duty rates of 5% and 10%, duties are 100 each. A lands at 2,400, or 24.0000 per unit; B lands at 1,250, or 25.0000 per unit. The shipment total is 3,650.
Rounding and practical limits
Goods extensions and duty amounts round to cents per product. Each shared charge is allocated in cents; leftover cents go to the largest fractional remainders, with product order breaking ties. Line totals therefore reconcile to the shipment total. Per-unit values display four decimals and may not multiply back exactly after display rounding. This tool uses received quantities, not a sellable-yield or damaged-stock model.
Reference: Oracle NetSuite’s quantity, value and weight allocation methods. Use the basis that fits the charge; when different charges need different methods, allocate those separately rather than treating this one-method worksheet as an accounting posting.
Use your landed unit cost