Shipment cost planning

Landed Cost per Unit Calculator

Allocate freight, insurance and other shipment charges across up to six products. See each product’s landed unit cost using your own duty rates and a clearly chosen cost basis.

1. Products in this shipment

Use whole received units and purchase prices in the same currency. Example duty rates are illustrative inputs, not tariff advice. Exclude any shipment charge already included in the price.

Product 1
Product 2

2. Shared charges and allocation

Currency is a label, not an FX conversion. Enter tax as a known amount and omit recoverable VAT/GST. One allocation method applies to all shared charges. Weight means the total weight of the entire product line, not one unit. Choose a duty basis only if it matches your verified assumption; this does not determine legal customs value.

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

About This Calculator

Allocate freight, insurance, fees and your entered duty rates across products. Calculate landed cost per unit by value, quantity or weight with reconciled totals.

Frequently Asked Questions

Does this calculator look up current import duties?

No. Enter verified duty rates and select an appropriate basis yourself. Country, HS code, dates and legal customs valuation are not determined by this worksheet.

Which allocation method should I choose?

Value allocates by purchase value, quantity by received units, and weight by the total weight of each product line. Choose a basis that fits the charge. This worksheet applies one method to all shared charges.

Should I include refundable VAT or GST?

Exclude recoverable taxes from this cost estimate. Enter only your known nonrecoverable tax amount. This worksheet does not calculate tax liability or determine tax recoverability.

Why can rounded unit costs differ from the total?

Line totals and allocated charges reconcile in cents. Unit cost is line total divided by received units and displays four decimals. Multiplying the rounded display can introduce a small rounding difference.

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The SuperCalc Editorial Team maintains calculator interfaces, formula notes, examples, and supporting explanations. Methods, assumptions, source links, and review depth vary by calculator and are documented on the relevant page where available.

Published: 2026-10-10