Guide · United States
How do you budget the landed cost of a Europe-US import?
Build the budget from the purchase price, transport and handling, applicable import duties and fees, and delivery to the US receiver. Record who pays each item, what the quote includes and which amounts are still estimates. Have the customs broker determine the customs valuation and duty basis separately from the commercial landed-cost total.
For a US buyer, the commercial landed-cost budget brings together what the business expects to spend to receive the purchased goods. Start with the supplier's price and add costs that the buyer must bear through to the named US receiving point. Keep each charge's payer, basis and evidence visible so that a freight quote and a supplier invoice do not count the same service twice.
What belongs in a usable landed-cost worksheet?
The worksheet below is a planning structure, not a tariff calculation or price quotation. Use it for the actual product, sales agreement, route and delivery address.
| Budget line | Evidence to request | Detail that changes the comparison |
|---|---|---|
| Goods | Purchase order and commercial invoice | Currency, product quantities and costs already included |
| Origin services | Supplier or forwarder scope | Pickup, export handling and documentation responsibility |
| Main freight | Dated quote | Mode, chargeable basis, included surcharges and validity |
| Arrival handling | Destination scope | Terminal, airport or deconsolidation charges |
| Brokerage and filing services | Broker or forwarder quote | Entry work, applicable Importer Security Filing (ISF) and authorization scope |
| Duties and government fees | Broker's documented estimate | Classification, origin, customs value, date and applicable measures |
| Bond or cargo insurance, as applicable | Separate terms and cost | What each instrument covers; neither is a substitute for the other |
| Inland delivery | Trucking scope | Address, equipment, appointment, waiting and any empty return |
| Contingent costs | Written conditions | Examination handling, storage or changed delivery arrangements |
For every line, add the quoted amount, currency, payer, calculation basis, validity and status: confirmed, estimated or still unquoted. Explain the trigger for a contingent charge rather than silently adding an arbitrary allowance.
Why is landed cost different from US customs value?
Customs valuation follows US rules. It is not the sum of every commercial expense in the worksheet. Under the transaction-value rules, the analysis starts with the price paid or payable for a sale for export to the United States, subject to required adjustments and conditions. The rules address additions such as certain packing costs and assists, and exclusions or treatment of transport-related charges. An assist can include qualifying items supplied by the buyer for production.
Give the broker the sales agreement, invoice, separately identified freight and insurance, and any buyer-supplied production items or other relevant payments. Ask for the valuation basis used. Do not use the full landed-cost budget as customs value or subtract every freight line without supporting information. 19 CFR 152.103, transaction value, consulted October 19, 2026; eCFR displayed Title 19 current through October 15, 2026.
Which US duties and fees need their own lines?
Ask the broker to identify the US tariff classification, origin, ordinary duty treatment and any additional measures for the product and relevant entry date. Use the US International Trade Commission's current Harmonized Tariff Schedule, checked October 19, 2026, with the relevant notes and current CBP implementation guidance. A tariff code copied from an old purchase order does not establish the treatment of a new entry.
The Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) are government fees, separate from the broker's service charge. Their applicability depends on the entry and shipment. CBP explains that HMF concerns commercial cargo moving through identified ports and is not collected on air cargo. Have the broker check applicable exemptions, bases and current amounts. CBP duties and fees guidance, checked October 19, 2026. Use the amounts applicable to your entry date when preparing the budget.
How can a buyer compare two apparently different prices?
Consider an illustrative purchase from a European supplier for delivery to a US distribution center. One forwarder quotes port arrival; another includes delivery by appointment. Put both offers against the same worksheet. Obtain the missing destination charges, brokerage scope and trucking conditions before comparing totals.
If the supplier's price already includes a freight component, mark that in the purchase line and avoid adding it again. Ask separately about changes in cargo dimensions, late pickup, waiting and storage. Record the accepted scope alongside the final price.
What should be checked when actual invoices arrive?
Match invoices to the agreed scope and supporting shipment records. Separate a changed estimate from a service never quoted. For an examination, CBP notes that private handling, movement and storage may create costs for the importer even though CBP does not ordinarily charge for the examination itself. CBP importer guidance, checked October 19, 2026.
Keep a record of the question, evidence and agreed resolution for a disputed item. Use the actual cost review to improve the next shipment brief; do not turn one shipment's charges into a standard rate for the lane.
Discuss a Europe-US freight proposal with OVRSEA, using the same supplier terms and receiving details for every option.
FAQ
Should I use the supplier's exchange rate in my landed-cost worksheet?
Record the currency and exchange-rate assumption used for each commercial budget line. Ask the broker separately which currency conversion basis applies to the customs entry; the internal budgeting assumption should not silently replace the entry calculation.
How can I compare a port quote with a door-delivery quote?
Add the missing arrival and delivery services to the port quote using the same receiving address and conditions. Keep unquoted items visible until the provider confirms them; a blank line is not evidence of zero cost.
Is cargo insurance already covered by my freight price?
Ask whether a cargo insurance policy is included and request its scope, exclusions and cost. Do not treat a carrier's liability terms as confirmation that the goods have the insurance cover you want.
Build your import transport budget with OVRSEA
With operations and customs teams in the United States, OVRSEA helps you prepare the transport side of your landed-cost budget. We look at the journey from your European supplier to the receiving address, including the origin and arrival work your shipment needs.
Send us the cargo details, supplier terms and US delivery location. We’ll prepare the freight options for your comparison, with import duties and government fees considered separately. Discuss your freight budget.