Landed cost calculator
Landed cost is everything it takes to get goods to your door, not just the invoice. Choose your route, enter the goods value and shipping costs, and get an itemised total that includes customs duty, CBP fees and Puerto Rico's IVU where they apply.
- CBP fees FY2027 effective October 1, 2026 · CBP Dec. 26-14, 91 FR 48398 (July 31, 2026)
- Puerto Rico IVU 11.5% · Hacienda · reviewed September 30, 2026
Talk to us about it.
Send us the shipment you just costed and we will come back with how it would move and how the numbers would be handled in Intelicargo. Your inputs are attached only when you send this form.
The formula, in plain terms.
- Landed cost = goods + freight + insurance + duty + additional duties + MPF + HMF + IVU + brokerage + inland transport + other
- Foreign → U.S. mainland: duty, MPF and HMF apply; no IVU
- Foreign → Puerto Rico: duty, MPF and HMF apply, then IVU on the taxable base
- U.S. mainland → Puerto Rico: no customs duty or CBP fees (domestic); IVU applies
- Cost per unit = landed cost ÷ number of units
10,000 of goods into Puerto Rico by ocean with 800 freight, 50 insurance, a 4% duty rate, 150 brokerage and 200 inland transport: duty 400.00, MPF 34.64, HMF 12.50, IVU 1,293.75 on a base of 11,250, for a landed cost of 12,940.89.
Assumptions and limits
- Customs value is taken as the goods value (usually excluding international freight and insurance). Your broker confirms it.
- The IVU base defaults to goods, freight, insurance and duties. Confirm the correct base with Hacienda or a tax advisor.
- Excise taxes (arbitrios), anti-dumping duties and other charges specific to your goods are not calculated.
- Other destinations, such as the Bahamas or the Virgin Islands, have their own duties and are not modelled here.
Common questions
What is landed cost?
Landed cost is the total cost of a shipment once it has arrived and cleared, including the goods, transport, insurance, duties, taxes, fees and delivery.
Why is landed cost different from the invoice price?
Freight, insurance, duties, government fees, taxes and handling all add to the price you pay the supplier, often by a large margin on low-value or heavy goods.
Does shipping from the mainland to Puerto Rico have duty?
No customs duty or CBP fees apply because it is a domestic movement, but Puerto Rico's IVU and any applicable excise taxes do.
How do I estimate cost per unit?
Enter the number of units and the calculator divides the total landed cost by it, so you can compare against your selling price.
See true cost per shipment, not per invoice.
Intelicargo keeps freight, duties, fees and invoices on the same shipment record, so landed cost is not a spreadsheet exercise.