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Total landed cost = product cost + origin costs + international transport + insurance + destination costs + duty + import tax + border levies + compliance costs + delivery + carrying and loss costs.
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Divide that total by the number of saleable units received. For New Zealand imports, calculate GST at 15% on the goods value plus applicable duty, freight or postage and insurance, then add the current Customs and MPI levies. Keep recoverable GST separate so you can see both the cash required at import and the cost that remains after input-tax recovery.
Choose the comparison endpoint before looking at prices
Every quote must be measured against the same endpoint. “Delivered” can mean delivered to a port, unloaded at a terminal, customs-cleared, or placed in your warehouse. Those are different outcomes with different costs.
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For most buying decisions, use an endpoint such as customs-cleared and delivered to the receiving warehouse, in NZD, with saleable units counted after normal damage and shrinkage. Write that endpoint at the top of the worksheet and use it for every supplier, country and shipment scenario.
Define the physical and commercial basis
- Use the same SKU specification, packaging, quantity and minimum order assumption.
- State the named delivery place, not just the city or country.
- Use the same required delivery date or delivery window.
- Record the Incoterms® 2020 rule and named place exactly as quoted.
- Convert every offer to one currency using a documented foreign-exchange date and rate.
- Compare the same tax treatment: cash paid at import and, separately, tax that is recoverable as input tax.
If one supplier prices a full container and another prices cartons, do not compare their unit prices until the freight, handling and quantity assumptions are aligned. A lower per-unit freight estimate may simply reflect a larger shipment.
Use the complete landed-cost formula
For each SKU and shipment scenario, list every cost needed to get the goods to the endpoint:
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- Origin inland freight or pickup.
- Export documentation, inspection and handling.
- Main international freight.
- Cargo insurance.
- Destination port, terminal and handling charges.
- Customs broker and entry fees.
- Import duty.
- Import GST, VAT or similar tax.
- Customs, biosecurity or other border levies.
- Permits, testing, certification and compliance work.
- Destination inland delivery.
- Storage, demurrage and detention caused by the shipment.
- Payment, foreign-exchange and financing costs.
- An allocated allowance for defects, shortages and other expected losses.
Then calculate:
Per-unit landed cost = total landed cost ÷ saleable units received.
Use saleable units, not the quantity ordered. If a shipment contains defective or missing units, the remaining units carry the cost of the loss unless you recover money from the supplier or carrier.
Separate cash landed cost from accounting landed cost
Some import taxes may be recoverable as input tax, while duties, freight and levies generally remain costs. Show two views:
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- Cash landed cost: everything you must pay to release and deliver the shipment, including import GST or VAT.
- After-recovery landed cost: the same calculation less taxes you can legitimately recover through your tax return.
Do not remove GST merely because recovery may be available. The cash view determines funding and release risk; the after-recovery view helps compare the economic cost. Confirm recoverability with your tax adviser for your entity, registration and transaction type.
Build a worksheet that makes quotes comparable
Use one row for each supplier, SKU and shipment scenario. Capture the assumptions as well as the amounts so another person can reproduce the calculation.
| Worksheet field | What to record |
|---|---|
| Supplier and source | Supplier name, country of manufacture and country of export |
| Classification | HS or tariff code, product description and any concession claim |
| Trade term | Incoterm and the exact named place |
| Quantity basis | Ordered units, cartons, pallets or container quantity; packaging included |
| Price | Unit and extended price, currency and quotation validity |
| Foreign exchange | Rate, source and date used for conversion to NZD |
| Origin charges | Pickup, export documentation, inspection and handling |
| Transport | Mode, route, freight quote, validity and expected transit time |
| Insurance | Premium and insured value |
| Destination charges | Port or terminal handling, unpacking, documentation and delivery orders |
| Customs value | Value used by the importing customs authority |
| Duty | Rate, concession or preference, and calculated amount |
| Import tax | Tax base, rate, amount and recoverable portion |
| Border levies | Customs, biosecurity, MPI or other statutory charges |
| Compliance | Permits, testing, certification, labelling and inspection |
| Final delivery | Transport from the destination gateway to the named warehouse |
| Delay and storage | Expected storage, demurrage or detention allocation |
| Finance and loss | Payment fees, financing cost, defects, shortages and shrinkage allowance |
| Output | Total landed cost, saleable units and landed cost per saleable unit |
Attach the freight quote, tariff ruling or classification evidence, insurance terms and supplier quotation to the worksheet. Mark estimates clearly and replace them with invoices or broker statements when available.
Normalize EXW, FCA, FOB, CFR, CIF, DAP and DDP quotes
Incoterms® 2020 allocates obligations, costs and risks between seller and buyer. It does not make two quotes comparable automatically. A “CIF” offer and a “DDP” offer can include very different services, tax treatments and destination charges.
| Quoted term | Buyer’s normalization work |
|---|---|
| EXW | Add origin pickup, export handling and clearance where the seller has not included them, then add freight, insurance, all destination charges, import clearance, duty, tax and final delivery. |
| FCA | Confirm the named place and what export clearance is included. Add any pickup or terminal move not covered, then add the international and destination costs. |
| FOB | Confirm the named port and whether origin charges through loading are included. Add ocean freight, insurance if needed, destination handling, clearance, duty, tax and delivery. |
| CFR | Confirm the destination port and freight scope. Add insurance, destination charges, import clearance, duty, tax and inland delivery. |
| CIF | Confirm the destination port, insurance coverage and included origin charges. Add destination terminal costs, import clearance, duty, tax and delivery. |
| DAP | Seller normally arranges carriage to the named destination. Budget the buyer-paid import clearance, duty, tax and any destination charges left outside the contract. |
| DDP | Seller is responsible for import clearance and applicable duty and tax at the named destination. Treat the quote as bundled until the seller confirms local delivery, brokerage, border levies and the treatment of recoverable tax. |
Ask the seller for a line-by-line scope: origin charges, freight, insurance, destination handling, brokerage, levies, duty, tax and final delivery. For every line the seller excludes, obtain a destination-side quote. If the seller cannot identify the named place or the tax and clearance responsibility, the offer is not ready for an apples-to-apples comparison.
Calculate New Zealand import costs correctly
Import GST
New Zealand Customs Service states that GST is 15% of the value of the goods plus any duty, freight, postage or courier charges and insurance. Apply that rule to the customs calculation for the shipment, not just to the supplier’s product invoice. The GST amount belongs in the cash view even when your business may later recover it as input tax.
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Duty classification and origin
Duty is not determined by the supplier’s country alone. Customs identifies four controlling factors: the item’s tariff classification, whether a concession applies, where the goods were made and where they were exported from. A product manufactured in one country and shipped through another can therefore receive a different treatment from a product made and exported from the same place.
Obtain the correct HS or tariff code before ranking suppliers. Verify the description, materials, intended use and any processing that affects classification. Check concessions and preferential-origin requirements rather than assuming that a free-trade relationship produces a zero rate for every product.
Shipment value threshold and formal entry
For shipments over NZ$1,000, plan for formal import processing and a Customs Number. For ordinary consignments at or below NZ$1,000, overseas suppliers may collect GST and Customs generally does not collect duty or GST, subject to exceptions such as alcohol and tobacco. Commercial shipments can have additional treatment, so confirm the result with New Zealand Customs or a licensed broker before relying on the threshold in a cost model.
Customs and MPI levies
Include the current Customs and MPI goods levies in every relevant scenario. From 1 April 2026, the combined levy is NZ$51.81 for a high-value air import and NZ$118.44 for a high-value sea import, before any GST that applies to the charges. These are shipment-level amounts, so allocate them across the saleable units in the shipment rather than treating them as a percentage of product value.
Exchange rates
Use the New Zealand Customs exchange rate in force for the import entry when converting a foreign-currency value to NZD for duty and valuation. Customs sets rates in advance. A supplier’s spot rate, card rate or internal budget rate can be useful for cash planning, but it should not replace the rate used for the customs calculation.
Compare tariff treatment across countries
A country with a higher factory price can still produce the lower landed cost if its origin qualifies for a preferential duty rate, while a low-price source can lose its advantage when the normal tariff applies. Use the Ministry of Foreign Affairs and Trade Tariff Finder to examine preferential commitments across more than 110 markets and more than 167 WTO members and observers. Then verify the current applied rate with the importing country’s customs authority, because a published preference does not remove the need to meet origin and documentation rules.
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Check both manufacture and export routes
- Record where the product was manufactured, not only the supplier’s headquarters.
- Record the country from which it will be exported.
- Ask for origin documentation required for the preference.
- Check whether trans-shipment, processing or a change in tariff classification affects eligibility.
- Model the ordinary rate as a fallback if the preference certificate is missing or rejected.
Keep the preferential and non-preferential cases as separate scenarios. This shows the financial consequence if an origin claim cannot be substantiated at entry.
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Run low, base and high cases instead of trusting one estimate
Freight, foreign exchange, classification and delays can move the ranking between suppliers. Create at least three cases for each source:
- Low case: favorable but supportable freight, exchange rate, duty treatment, shipment utilization and transit time.
- Base case: the most defensible current quotes and customs assumptions.
- High case: higher freight, adverse exchange movement, the non-preferential duty rate, smaller shipment utilization and a realistic delay or storage charge.
Change one assumption at a time to identify what drives the decision. If a small FX movement changes the ranking, negotiate currency terms or hedge exposure. If the result depends on a preferential tariff, obtain origin evidence before placing the order. If destination handling dominates, compare a different port, mode or shipment size.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Account for timing, financing and loss
The shipment can require payment before the stock is saleable. Add financing or payment costs for deposits, letters of credit, foreign-exchange conversion and the time between supplier payment and customer receipt. Include expected storage, demurrage and detention where the route or documentation creates a credible risk.
Allocate expected defects, shortages and shrinkage to the shipment. A supplier with a slightly higher unit price may be cheaper after allowing for a lower expected loss, but use your own documented history or a contractually supported allowance rather than an invented percentage. Keep recoveries from insurance, carriers or suppliers as separate credits so the gross exposure remains visible.
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- Set the endpoint. Write the destination, currency, delivery date and whether the result is customs-cleared and warehouse-delivered.
- Collect complete quotes. Require the Incoterm, named place, quantity, packaging basis, quote validity and a list of included and excluded services.
- Confirm classification. Record the HS or tariff code, manufacture country, export country, concession and preferential-origin evidence.
- Price the route. Obtain origin, international, destination and final-mile freight quotes for the same shipment size and mode.
- Calculate border charges. Apply duty, New Zealand GST where relevant, Customs and MPI levies, brokerage and compliance costs.
- Convert currency. Use the documented NZD exchange rate and record the date; use the Customs rate for the import entry calculation.
- Add timing and loss costs. Include financing, storage, demurrage, expected defects and shortages.
- Separate tax views. Show cash landed cost and after-recovery landed cost, identifying every recoverable tax line.
- Divide by saleable units. Use expected received and saleable quantity, not the purchase-order quantity alone.
- Stress-test the ranking. Run low, base and high cases for freight, FX, duty, shipment size and delay.
- Validate before ordering. Have a broker or customs authority confirm uncertain classification, valuation, levy and tax treatment.
Common comparison errors and their fixes
Comparing a factory price with a delivered price
Problem: An EXW or FCA unit price is compared with a DAP or DDP total. Fix: add every buyer-paid origin, transport, border and destination line to the factory quote before ranking it.
Assuming Incoterms include tax
Problem: “CIF” or “DAP” is treated as evidence that duty and GST are covered. Fix: read the named place and written inclusions; model import clearance, duty and tax explicitly.
Using the wrong tariff or origin
Problem: A supplier’s generic code or shipping country is used. Fix: verify classification, manufacture country, export country and any concession with the destination authority.
Ignoring shipment-level charges
Problem: Broker fees, levies, terminal charges and documentation disappear because they are not in the unit quote. Fix: allocate each shipment-level amount across saleable units.
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Removing recoverable GST from every view
Problem: The model understates the cash needed to release stock. Fix: retain a cash view and show the after-recovery view separately.
Using a single freight or FX assumption
Problem: A quote that expires or an exchange rate that moves makes the result obsolete. Fix: record quote validity and run low, base and high cases.
How to make the final sourcing decision
Rank suppliers by per-unit landed cost at the same endpoint, then review the assumptions behind the ranking. A supplier is economically attractive only when its classification, origin claim, Incoterm scope, freight quote, tax treatment and delivery risk are supportable.
Use the base case for the primary ranking, but show the high case beside it. If one source wins only under a favorable tariff, full-container utilization or unusually low freight, treat that as a risk rather than a guaranteed saving. Ask for a revised quote or contract term that removes the uncertainty.
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Retain the worksheet, quote, origin documents, customs calculation and broker advice with the purchase record. Update the model when freight validity, exchange rates, tariff schedules, levy amounts or shipment quantities change.
Quick Recap
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
