进口完税价格计算器
进口完税价格（Landed Cost）是进口商品真实的到岸总成本，包括货物本身价值（FOB价）、国际运费、保险费、进口关税、增值税/消费税以及其他杂费（港口费、报关费等）。在制定销售定价、计算真实利润率和评估供应商报价时，必须使用完税价格而非仅凭货值判断。
工具语言：英文 · 可输入货值、运费、保险、关税税率及其他杂费
Enter product cost, freight, insurance, customs duty and VAT/GST to calculate total landed cost and landed cost per unit — plus the minimum selling price to hit your target margin.
Product & Shipping
Taxes & Duties
Fees & Currency
Set to 1 if all costs are in the same currency
Target Margin (optional)
Duty is on CIF value (product + freight + insurance). VAT is on CIF + duty. Confirm rates with your customs broker.
Formula
Landed Cost = Product + Freight + Insurance + (CIF × Duty%) + ((CIF + Duty) × VAT%) + Fees
CIF = Cost + Insurance + Freight. Customs duty is assessed on CIF in most WTO-member countries. VAT/GST is then applied to CIF + duty. The US uses FOB value (factory price only) instead. Always confirm the duty basis with your customs broker.
Worked Example
500 units · product $8,000 · freight $1,200 · insurance $150 · duty 5% · VAT 20% · fees $300:
CIF = $8,000 + $1,200 + $150 = $9,350
Duty = $9,350 × 5% = $467.50
VAT base = $9,350 + $467.50 = $9,817.50 · VAT = $9,817.50 × 20% = $1,963.50
Total = $9,350 + $467.50 + $1,963.50 + $300 = $12,081.00
Per unit = $12,081.00 ÷ 500 = $24.16
At 35% target margin: sell price = $24.16 ÷ (1 − 0.35) = $37.17 per unit.
Disclaimer
- Duty rates vary by HS code, origin country and destination. This calculator uses a flat rate — actual rates may differ.
- Some countries base VAT/GST on CIF only, not including duty. Confirm the correct base with your customs broker.
- Anti-dumping, excise and other levies are not included. This does not constitute customs or tax advice.
FAQ
Frequently Asked Questions
业务示例
场景：您从中国采购一批电子配件，FOB价为USD 10,000，计划进口到英国市场。
· 货物FOB价：USD 10,000
· 海运运费：USD 800
· 保险费（0.5%）：USD 50
· CIF完税价值 = 10,000 + 800 + 50 = USD 10,850
· 英国进口关税（假设5%）：USD 542.50
· 英国进口VAT（20%，按CIF+关税计算）：USD 2,278.50
· 报关/处理费：USD 200
· 完税价格合计：约USD 13,871（比货值高出约38.7%）
为什么完税价格比货值重要
· 仅凭FOB价制定售价，可能导致利润率大幅低于预期
· 关税和增值税可能占总成本的15%–40%，因目的地和品类而异
· 完税价格是计算真实毛利率、设定竞争力定价的基础数据
免责声明
计算结果仅供业务规划和参考使用，不构成海关、税务或法律建议。实际关税税率取决于目的地国家、HS编码、原产地和适用协定。进行实际进口报关前，请咨询具备相关资质的报关行或贸易顾问。