Scratch pad

What does a unit actually cost?

Flexport will give you a duty rate. Put it here, add tooling and freight, and keep the SKU. Factory B is already on the sample — that comparison is what people pay for. The formula.

The product

Working name

Only shows on your sheet.

Factory price / unit

FOB or EXW from the quote.

Units on this order

The lot you are actually buying.

Tooling / NRE

Molds and setup, paid once. We amortize it.

Getting it here

Freight for this shipment

Paste the quote. We split it.

Cargo insurance

Leave at 0 if you do not have it.

Duty rate

Paste the stacked % from Flexport or USITC.

Invoice terms

Most factory quotes are FOB.

How it ships

Ocean adds harbor maintenance fee.

Fees and price

Customs broker

Other inbound

Drayage, warehouse in.

Include merchandise processing fee (formal entry)

DTC gross margin

Retail is backed out from this.

Wholesale gross margin

What a retailer would pay you.

Factory B

Compare a second quote on this SKU

Factory name

Factory price / unit

Tooling / NRE

Freight for this shipment

Duty rate

Quantity, margins, broker, and CBP fees stay the same so the only difference is the quote.

Factory compare — this is the product

An Gia, Vietnam wins by $1.27

Flexport will quote duty on one shipment. It will not tell you which factory you should give the PO.

Factory A

$9.57

DTC $23.93 · $4.80 factory · 7.5% duty

An Gia, Vietnam

$8.30

DTC $20.75 · $5.35 factory · 5% duty

Landed cost / unit

$9.57

Northfork 18oz bottle · 1,000 units · invoice FOB · ocean

This shipment: $9,573
DTC list: $23.93
Wholesale: $15.95

An Gia, Vietnam lands at $8.30/unit — compare card is the product, not the duty lookup.

How we got that number

Every line is either on the invoice, a fee you typed, or a published CBP rate. Nothing is invented.

Factory invoice
$4.80 × 1,000 units
$4.80
$4,800.00 lot
Tooling / NRE
Amortized across this order. Not treated as dutiable.
$2.40
$2,400.00 lot
International freight
Your quote for this shipment.
$1.85
$1,850.00 lot
Cargo insurance
Left at zero.
$0.00
$0.00 lot
Import duty (7.5%)
Rate × factory invoice (FOB).
$0.36
$360.00 lot
Merchandise processing fee
0.3464% of customs value, floored at $31.67 and capped at $614.
$0.03
$31.67 lot
Harbor maintenance fee
0.125% of customs value, ocean only.
$0.01
$6.00 lot
Customs broker
Flat fee you typed, for this shipment.
$0.13
$125.00 lot
Other inbound
Drayage, warehouse in, extras.
$0.00
$0.00 lot
Landed
$9.57
$9,572.67 lot

Quantity curve

Tooling is spread thinner as volume rises. Freight is scaled linearly from this quote — treat other volumes as a sketch.

Qty	Landed	DTC	Wholesale
250	$16.87	$42.17	$28.11
500	$12.00	$30.01	$20.01
1,000this order	$9.57	$23.93	$15.95
2,500	$8.12	$20.29	$13.53
5,000	$7.64	$19.09	$12.73
10,000	$7.40	$18.49	$12.33

Assumptions

— Incoterm FOB: duty is calculated on the factory invoice only.
— Tooling / NRE is in your unit cost but is not treated as part of the customs value.
— Freight, insurance, brokerage, and other fees are scaled linearly when the quantity curve changes. Real ocean rates do not scale that cleanly — get a quote for other volumes.
— MPF uses 2026 CBP formal-entry rates (0.3464%, min $31.67, max $614). Informal / Section 321 entries can be different.
— Harbor maintenance fee applies because the mode is ocean.
— Duty rate is whatever you typed. Look it up on Flexport or USITC and paste the total stacked rate. This is an estimate, not a formal entry.
— Currency is treated as US dollars.
— This is not legal, tax, or customs advice.