How landed cost is built up

The calculation runs in a specific order, and the order matters because each stage feeds the next. First the 完税价格 is established. Most countries use the CIF value — goods plus freight plus insurance — while the United States generally assesses on FOB, meaning goods only. On the same shipment that difference alone changes the duty bill.

关税就按这个完税价格计算。接下来 import VAT or GST is charged on the value including the duty, which surprises people the first time they see it: you pay tax on the tax. Finally the non-taxable service costs are added — broker fees, terminal handling, inland delivery.

可抵扣成本与真实成本

If you are VAT or GST registered, import VAT is usually recoverable through your return. It affects cash flow but not ultimate cost, which is why this calculator separates total outlay from net cost. Duty is never recoverable — it is a real, permanent cost, and it belongs in your product costing. Confusing the two is the most common error in import pricing.

The rule that trips everyone up

Under CFR, CIF, CPT and CIP the seller pays for the main carriage — and risk still transfers at the origin. If the vessel sinks mid-ocean on a CIF shipment, the goods were the buyer's at the moment they were lost, even though the seller booked and paid for that voyage. The seller's insurance obligation under CIF is also only minimum cover (Institute Cargo Clauses C) unless you agree otherwise in the contract. Under CIP, 贸易术语 2020 raised the requirement to all-risks cover.

This split between who pays and 谁承担风险 is the single most misunderstood part of the rules, and it is why "the seller is handling shipping" is not an answer to the question "whose loss is it?".

Choosing a rule

两个实用提醒。 DDP（完税后交货） requires the seller to clear customs and pay duty in the buyer's country, which often means registering for tax there — many sellers agree to it without realising what it involves. EXW（工厂交货） requires the buyer to handle export clearance in the seller's country, which a foreign buyer frequently cannot legally do. FCA（货交承运人） solves the second problem and DAP（目的地交货） usually solves the first.

为什么承运商按体积收费

An aircraft or truck runs out of space long before it runs out of weight capacity when carrying light bulky goods. 容积tric pricing exists so a container of pillows does not travel at the same price as a pallet of bolts. The formula is length × width × height in centimetres divided by a divisor set by the carrier — 6000 is standard for air freight, 5000 for express couriers, and around 3000 for road.

The smaller the divisor, the higher the volumetric weight, so a courier's 5000 divisor produces a bigger charge than air freight's 6000 for the same box. Always check which divisor your quote is based on.

海运情况有所不同

Sea LCL is priced on 计费吨 — whichever is greater, cubic metres or metric tonnes. One cubic metre and one tonne are treated as equivalent. Full container loads are priced per container regardless of what is inside, which is why filling a container properly matters so much.

两个限制条件，谁先卡住算谁

A container fills up in one of two ways: it runs out of space or it runs out of payload. Light goods hit the volume limit and leave weight capacity unused; dense goods like tiles, liquids or machinery hit the payload limit with the container half empty. This calculator checks both and tells you which one stopped you.

The geometric figure here assumes a simple block stow — cartons aligned in rows, all in the same orientation, no mixed layers or interlocking. Real loading achieves a little more or a little less depending on how carefully it is done, so treat the number as a planning figure and confirm with your forwarder for a tight load.

集装箱内部尺寸

Note that a 40 ft container holds roughly twice the volume of a 20 ft but barely more weight. For dense cargo two 20 ft containers often carry more than one 40 ft — and road weight limits at either end may cap you well below the container's own payload rating.

报价要连贸易术语一起报，不能只报数字

"¥17.12 per unit" means nothing without an 贸易术语 attached. The same goods from the same factory are a different price EXW（工厂交货）, FOB and CIF, because each term bundles a different set of costs into the figure. A buyer comparing your CIF price against a competitor's FOB price is comparing two unlike numbers — and unless you say which term you quoted, you will look expensive.

This ladder builds each price from the same cost base so you can see exactly what each step adds. It also applies your target margin as a true margin, not a markup: a 15% margin means 15% of the selling price, which requires dividing cost by 0.85, not multiplying by 1.15.

What to quote

New buyers usually want CIF or DAP（目的地交货）, because it gives them one number and no logistics work. Experienced importers often prefer FCA（货交承运人） or FOB, because they have freight rates better than yours and would rather control the shipment. Quoting a ladder — showing FOB and CIF side by side — is a practical way to let the buyer choose without a second round of emails.

按到岸成本定价，而不是按发票价格定价

The break-even price shown above is your landed cost per unit. Anything below it loses money on every sale, regardless of how attractive the supplier's price looked. Importers who price at "supplier cost × 2" and assume that covers everything are often working on a much thinner margin than they believe — and occasionally on a negative one, when duty is high or freight is expensive relative to goods value.

本工具不包含的成本

到岸成本 gets goods to your warehouse. It does not include warehousing, pick and pack, your own overhead, marketing, payment processing, returns, or the cost of capital tied up while a container is on the water — typically 30 to 45 days for an ocean shipment, during which you have paid the supplier and have nothing to sell. For a realistic net margin, add those on top of the landed figure.

那笔不叫"手续费"的手续费

打着"零手续费"旗号的银行和支付机构，几乎总是把利润藏在了汇率里。银行间中间价才是真实汇率——也就是各大财经网站上看到的买卖价中间值。你实际拿到的汇率是在这个基础上扣掉一段点差，在国际贸易的付款规模下，这段点差往往远超任何摆在明面上的手续费。

一笔35万元的付款，2.5%的汇率点差就要花掉8750元。而大家都盯着的那15美元（约合百元人民币）电汇手续费，只是其中的一小部分。对于经常进口的企业来说，把点差从2.5%压到0.5%，按年付款420万元计算，一年能省下8.4万元——通常比在运费上谈判省下的钱多得多。

谁都躲不开的权衡

收付款方式 are a straight transfer of risk between the two parties, and every step that makes the seller safer makes the buyer less safe. 预付款 eliminates the seller's risk entirely and asks the buyer to pay for goods they have not seen. 赊销（先货后款） does the reverse. Everything else sits between.

The letter of credit exists precisely to break that deadlock: a bank substitutes its own creditworthiness for the buyer's, paying the seller against documents that prove shipment. It is not free — bank charges, and a discipline of documentary exactness that catches out first-time exporters. Industry experience is that a large share of LC presentations are rejected on first submission for discrepancies, often trivial ones like a spelling variation between the invoice and the bill of lading. The bank pays against documents, not against goods, and a document that does not match the credit exactly is grounds for refusal.

介于两者之间的方式

Documentary collections (D/P and D/A) are cheaper than an LC and carry no bank guarantee. Under D/P the buyer must pay to obtain the documents that release the cargo. Under D/A they only have to accept a time draft — meaning the seller has surrendered control of the goods against a promise. If the buyer then refuses or delays, the seller has a container sitting at a foreign port accruing demurrage, with limited practical remedies.

值得了解的几组常见对比

EXW（工厂交货） versus FCA（货交承运人）

The practical difference is export clearance. Under EXW（工厂交货） the buyer must clear the goods for export from the seller's country — something a foreign buyer often cannot legally do, having no presence or tax registration there. FCA（货交承运人） moves that obligation to the seller, who can actually perform it. This is why trade bodies routinely advise FCA（货交承运人） over EXW（工厂交货） for international sales.

FOB versus FCA（货交承运人）

FOB passes risk when goods are loaded on board the vessel. For containers that moment never really happens under the seller's control — the container is handed to a terminal days earlier. FCA（货交承运人） passes risk at that handover, which is what actually occurs. Using FOB for containers creates a period where the goods are out of the seller's hands but still at the seller's risk.

CIF versus DAP（目的地交货）

Both have the seller paying for main carriage, but under CIF risk passes at origin loading, while under DAP（目的地交货） the seller carries risk all the way to the named destination. DAP（目的地交货） is far more protective for the buyer, and correspondingly more demanding of the seller.

1. 用大白话讲清贸易术语 2020

贸易术语是国际商会发布的11条三字母贸易术语规则，用来明确国际货运各阶段由谁安排、由谁支付费用，以及——这是单独的一件事——货物损失的风险在哪个节点转移。它们不涉及货物所有权、付款条件，也不处理货物有瑕疵时该怎么办。它们只是物流责任划分的简写规则，仅此而已。

11种贸易术语中，有4种只适用于海运：FAS、FOB、CFR和CIF。其余7种适用于任何运输方式。11种术语按卖方承担义务的多少分组，从EXW（工厂交货）（卖方几乎只负责备货）一直到DDP（完税后交货）（卖方负责一切，包括缴纳进口关税）。

最关键的区别 is between cost and risk. Under the C-group rules — CFR, CIF, CPT, CIP — the seller pays for carriage to the destination but risk transfers at origin. The seller buys the ticket; the buyer owns the cargo for the journey.

2. 关税与进口税是怎么算的

计算示例。 You import goods invoiced at ¥50,000, with ¥3,000 freight and ¥500 insurance. Duty is 6.5% and import VAT is 20%.

• Customs value on the CIF basis: 50,000 + 3,000 + 500 = ¥53,500
• 关税（6.5%）： ¥3,477.50
• VAT base — value plus duty: 53,500 + 3,477.50 = ¥56,977.50
• 增值税（20%）： ¥11,395.50
• 报关行、港口和派送费用： ¥1,250
• 到岸总成本： ¥69,623 — a multiplier of 1.39 on the invoice

If you are VAT registered, that ¥11,395.50 is recoverable, so your real cost is ¥58,227.50. The duty is not recoverable. Note also that the United States generally assesses duty on the FOB value — goods only — which on this shipment would give ¥3,250 of duty instead of ¥3,477.50.

把商品归类做对

关税税率完全取决于你的产品被归入哪个商品编码，而编码的划分往往比大多数人想象的更细——材质构成、用途和加工状态都会影响归类结果。哪怕由报关行代为申报，归类错误的法律责任依然在你身上，而且处罚金额往往远超因归类错误少缴的关税。如果编码存在争议，可以向海关申请预归类裁定。

3. 运费定价与计费重量

计算示例。 一箱货物，尺寸120×80×100厘米，重150公斤，走空运。

• 体积：120×80×100=960,000立方厘米，即0.96立方米
• 按除数6000计算的体积重：960,000÷6000= 160公斤
• 实际重量：150公斤
• 计费重量: 160公斤 ——你多为10公斤"空气"付了钱

同样一箱货物，走快递（除数5000）按192公斤计费。走海运拼箱则按0.96计费吨计算，因为按体积算出的立方米数超过了0.15吨的实际重量。

在除数6000的标准下，临界密度约为每立方米167公斤。低于这个密度，按体积计费；高于这个密度，按重量计费。知道你的产品落在这条线的哪一侧，能立刻告诉你缩小包装体积和减轻产品重量，哪个才是更有效的降本手段。

4. 把集装箱真正装满

A 40 ft high cube gives roughly 76 m³ and about 28,600 kg of payload. A 60 × 40 × 40 cm carton is 0.096 m³, so around 600 fit by geometry in a simple block stow — using roughly 58 m³ and, at 15 kg each, 9,000 kg. That container is volume-limited with two-thirds of its weight capacity unused.

Reverse the situation with dense cargo: 40 × 40 × 40 cm cartons at 120 kg each hit the 28,200 kg payload of a 20 ft container after 235 cartons, occupying only about 15 m³ of the 33 available. Whichever limit arrives first is the one that determines your shipping cost per unit.

Two practical points. A 40 ft container holds roughly double the volume of a 20 ft but only marginally more weight, so dense cargo often ships more economically in two 20 ft units. And road weight limits at either end of the journey may restrict you well below the container's rated payload — a container legally loaded at sea can be illegal on the road.

5. 如何拿到货款

The spectrum runs from cash in advance (all risk on the buyer) to open account (all risk on the seller), with letters of credit and documentary collections in between. A letter of credit substitutes a bank's promise for the buyer's, which is why it remains standard for first transactions and high-value trades with unfamiliar counterparties.

The discipline an LC demands is documentary precision. Banks check documents against the credit terms, not goods against the contract. A description that reads "steel brackets" on the invoice and "steel bracket" on the bill of lading can be a discrepancy. Discrepancies are common on first presentation, and each round of correction costs days and fees — so read the credit carefully the moment you receive it, and ask for amendments before you ship, not after.

6. 贸易单据

The bill of lading deserves particular attention. An original negotiable B/L is a document of title — whoever holds it can claim the cargo. That is what makes documentary collections work, and it is also why originals are couriered carefully and why telex release exists for shipments where the paperwork would arrive after the vessel.

7. 代价高昂的常见错误

• 仅按发票价值定价。 到岸成本 is routinely 20–50% higher.
• 在集装箱货物上使用FOB。 FCA（货交承运人） is the rule that matches what physically happens.
• Quoting a price without an 贸易术语. 这个数字单独看没有意义。
• Assuming the seller's insurance is adequate under CIF. It is minimum cover unless you specify otherwise.
• Forgetting VAT is charged on the duty. 这项也算进了计税基础里。
• Quoting freight from actual weight. 容积tric weight often governs.
• Agreeing DDP（完税后交货） without checking registration. The seller may not legally be able to clear and pay import duty in the destination country.
• Ignoring the currency spread. 汇率上2.5%的点差，通常比所有明面上的手续费加起来还多。

以上内容均不构成海关、法律或税务建议。关税税率、完税价格核定规则、许可要求和税务处理都因国家和产品而异，并且会不断变化。正式发货前，请向当地海关、持证报关行或贸易顾问核实具体情况。中国大陆的相关规定请以海关总署和国家税务总局发布的最新信息为准。