Logistics & production
Online Shopping Customs and Landed Cost Calculator
Calculate business landed cost or ordinary non-EU consumer shopping charges, including the July 2026 low-value duty. This free online shopping customs and landed cost calculator shows the calculation and its assumptions so you can compare your own figures.
Your results
Calculate business landed cost or ordinary non-EU consumer shopping charges, including the July 2026 low-value duty.
Rules checked for 2026 on 2026-10-06. Scope: Consumer non-excise low-value duty; business tariffs remain entered assumptions
Calculated outcomes
- Goods Cost
- €9,200.00
- Customs Value
- €10,500.00
- Customs Duty
- €0.00
- Import VAT
- €2,461.00
- Nonrecoverable VAT
- €0.00
Assumptions and estimates
- Illustrative customs value and VAT base; input actual tariff, origin and recoverability. Customs valuation, Incoterms, exchange-rate rules, destination expenses and postponed accounting can alter assessed liabilities and cash timing.
- 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.
- 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.
Sources: Revenue operative 1 July 2026 low-value duty and product-type examples, Revenue IOSS: no import VAT collected at arrival or VAT on €3 duty
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the imported goods landed cost calculation works
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.
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.
Applicable rules year: 2026. Sources checked 2026-10-06: Consumer non-excise low-value duty; business tariffs remain entered assumptions Published rules are used, not proposed changes.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review landed cost per unit and landed inventory cost and cash required including vat, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See 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
- Landed Cost Per Unit
- €21.40
- Landed Inventory Cost
- €10,700.00
- Cash Required Including VAT
- €13,161.00