Logistics & production · Calculator companion · By K Imports
Imported goods landed cost: practical guide
This guide explains how to use the Count.ie imported goods landed cost. Calculate business landed cost or ordinary non-EU consumer shopping charges, including the July 2026 low-value duty. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Imported goods landed cost calculatorWhat to prepare
- Gather order history, item dimensions, weights and supplier lead times.
- Identify the same units and planning period across stock, demand and capacity inputs.
- Check which freight, storage, import or production costs the model includes.
Understand the inputs
- Import calculation
Options: Business landed inventory cost; Consumer online shopping from outside the EU.
- Goods invoice in foreign currency
Shown when Import calculation is business.
- Euros per one foreign currency unit
Shown when Import calculation is business.
- Freight (€)
Shown when Import calculation is business.
- Insurance (€)
Shown when Import calculation is business.
- Applicable customs duty (%)
- Enter the tariff appropriate to the goods, origin and agreement.
Shown when Import calculation is business.
- Handling and destination costs (€)
Shown when Import calculation is business.
- Applicable import VAT (%)
Shown when Import calculation is business.
- Recoverable share of import VAT (%)
Shown when Import calculation is business.
- Saleable units received
Shown when Import calculation is business.
- Intrinsic goods value, ex-VAT in euro (€)
Shown when Import calculation is consumer.
- Delivery including destination transport (€)
Shown when Import calculation is consumer.
- Insurance (€)
Shown when Import calculation is consumer.
- Verified tariff for consignments over €150 (%)
Shown when Import calculation is consumer.
- Applicable Irish VAT rate (%)
Shown when Import calculation is consumer.
- Carrier administration fee including VAT (€)
Shown when Import calculation is consumer.
- Distinct product types (not identical-unit count)
Shown when Import calculation is consumer.
- Date of import
Shown when Import calculation is consumer.
- Valid IOSS VAT collection for goods not exceeding €150
Shown when Import calculation is consumer.
- VAT actually collected under valid IOSS (€)
Shown when Import calculation is consumer.
- Customs duty actually collected at checkout (€)
Shown when Import calculation is consumer.
The calculation method
Customs value combines goods, freight and insurance. Duty and handling enter the illustrative VAT base; non-recoverable VAT enters inventory cost. Consumer mode uses the intrinsic-goods €150 boundary: before July 2026 low-value duty is zero; from 1 July 2026 it is €3 per distinct product type. Above €150 use the verified tariff on customs value. Without IOSS, VAT includes transport, insurance and duty. Valid IOSS excludes VAT on the €3 duty and has no VAT collected on arrival; evidenced checkout VAT funds the VAT portion of total cost. Subtract evidenced checkout duty from arrival duty.
Worked example
Illustrative inputs and their result.
Example inputs
- Import calculation
- Business landed inventory cost
- Goods invoice in foreign currency
- 10000
- Euros per one foreign currency unit
- 0.92
- Freight (€)
- 1200
- Insurance (€)
- 100
- Applicable customs duty (%)
- 0
- Handling and destination costs (€)
- 200
- Applicable import VAT (%)
- 23
- Recoverable share of import VAT (%)
- 100
- Saleable units received
- 500
Calculated example result
- Landed Cost Per Unit
- €21.40
- Landed Inventory Cost
- €10,700.00
- Cash Required Including VAT
- €13,161.00
How to interpret the result
A capacity, inventory or landed-cost estimate is not a guarantee of service availability. Variability in demand, lead time, packing and customs treatment can change the operating result.
Keep the service requirement fixed while testing demand, lead time or shipment size. Check practical constraints such as handling, access and supplier minimum quantities separately.
Common mistakes to avoid
- Do not mix usable capacity with nominal capacity.
- Keep net goods weight separate from packaged or shipping weight.
- Do not treat a supplier's usual lead time as a guaranteed maximum.
Assumptions and sources
Actual customs valuation, destination expenses, origin relief, exchange-rate rules and postponed VAT accounting can change the assessment and cash timing. Consumer mode supports 2026 import dates only; historical/future regimes, excise goods, gifts, NI/EU domestic supplies, trade remedies and special valuation are excluded. Valid IOSS means no arrival VAT and no VAT on the €3 duty, but does not exempt customs duty. Single-rate IOSS assumes supplier-charged delivery/insurance; evidenced checkout VAT must match within one cent. Mixed-rate/differently valued seller invoices are excluded. No assumed commodity/origin classification.
Rules checked . Baseline rules year: 2026. Reviewed scope: Consumer non-excise low-value duty; business tariffs remain entered assumptions. This does not verify every selectable year, date or Budget announcement profile.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.