Budgeting an import after low-value relief changes
A worked import-cost scenario that separates commodity tariffs, freight, clearance and selling margin.
A low shipment value alone is not sufficient evidence that an import will incur no border charges. The US suspension of low-value relief means sellers must check the actual commodity, origin and entry procedure. It does not mean every product has a positive tariff rate: some classifications have a zero base rate, while additional trade remedies can apply to others.
A controlled example, not a tariff quotation
Suppose a shipment contains 100 units costing $600. International freight is $140 and clearance is $25. For this illustration, assume the confirmed combined duty is 12% of goods value and no import sales tax applies. Duty is $72; cash outlay is $837, or $8.37 per unit. The 12% is an assumed input, not a rate for apparel or any other product category.
With the same shipment at a verified 0% rate, cost is $765, or $7.65 per unit. At an assumed 25%, cost is $915, or $9.15. The point of the comparison is to isolate the duty assumption while keeping freight and quantity constant. Additional customs fees or valuation adjustments would change all three scenarios.
Open the landed-cost worksheet and enter the shipment values, US destination, USD, 100 units and the rate confirmed for your goods. Set tax to zero only if that is appropriate to the transaction. Check the displayed duty and per-unit totals against the arithmetic above before substituting real inputs.
Carry landed cost into the sale
At $20 selling price, a 15% referral fee, $4.50 fulfilment cost and $1 advertising allowance leave $3.13 when landed cost is $8.37, before returns, plan fees and overhead. Using supplier cost of $6 in place of landed cost would overstate that contribution by $2.37. The FBA planner accepts your actual fee preview and an optional import-cost calculation.
Evidence to collect before ordering
Obtain the product classification, origin, entry procedure, applicable tariffs and any special relief from the authority or your broker. Keep the freight and clearance quote with its date and scope. Shipment origin and manufacturing origin can be different; do not assume a routing change alters the product origin.
The source register links the US policy documents and explains evidence limitations. For another destination, review the local valuation and tax sequence: import VAT may be charged on value plus duty, and recoverable VAT can be a cash-flow requirement without being a final product cost. The worksheet reports cash outlay, not tax recoverability.
Use DDP versus DAP to allocate the modelled charges between seller and recipient. The shipping term does not eliminate duty or prove that either party can act as importer.