Compare suppliers in India and abroad on the real cost per sellable unit, including freight, duty, wastage and cash out.
Reviewed by CA Apurav GargUpdated Calculated in your browser; copied links include your figures
Lowest landed cost per sellable unit
₹272.73
Supplier 2 (domestic) costs least. Cash out ₹3,16,800 an order, of which ₹46,800 is GST you claim back later.
| Per order | Supplier 1 (Import) | Supplier 2 (Domestic)Lowest |
|---|---|---|
| Landed cost per sellable unit | ₹330.94 | ₹272.73 |
| Rank | 2 of 2 | 1 of 2 |
| Cost of the order | ₹3,24,322 | ₹2,70,000 |
| Cash out incl. GST/IGST | ₹3,80,180 | ₹3,16,800 |
| GST/IGST locked until claimed | ₹55,858 | ₹46,800 |
| Sellable units | 980 | 990 |
Lowest landed cost per sellable unit first. Cash out includes GST or IGST you claim back later; it is locked until you do.
| Item | ₹ or units | How we got this |
|---|---|---|
| FOB value in ₹ | ₹2,10,000.00 | |
| Freight | ₹42,000.00 | |
| Insurance | ₹2,362.50 | |
| ₹2,54,362.50 | ||
| Basic customs duty | ₹50,872.50 | |
| ₹5,087.25 | ||
| Other duties | ₹0.00 | |
| IGST (claimed back as , not a cost) | ₹55,858.01 | |
| Clearing charges | ₹8,000.00 | |
| Inland freight | ₹6,000.00 | |
| Cost of the order | ₹3,24,322.25 | |
| Sellable units | 980 | |
| ₹330.94 |
| Item | ₹ or units | How we got this |
|---|---|---|
| Product cost | ₹2,60,000.00 | |
| Freight | ₹10,000.00 | |
| Other costs | ₹0.00 | |
| GST (claimed back as , not a cost) | ₹46,800.00 | |
| Cost of the order | ₹2,70,000.00 | |
| Sellable units | 990 | |
| ₹272.73 |
A lower price per unit is not always the cheaper supplier. Freight, customs duty, clearing, wastage and GST you cannot claim back all change what a unit costs by the time you can sell it.
Enter up to three suppliers, in India or abroad, to see the landed cost per sellable unit of each, the cash you pay out per order, and how much GST or IGST stays locked until you claim it.
Exchange rate ₹84, freight and insurance not known, basic customs duty 20%, IGST 18% (recoverable), clearing ₹8,000.00, inland freight ₹6,000.00, wastage 2%.
Freight ₹10.00 a unit, GST 18% (recoverable), wastage 1%.
Our Ecommerce Accounting service includes landed cost in your inventory records and import IGST in your GST returns.
The value customs charges duty on: the FOB price of the goods converted to rupees, plus the cost of freight and insurance to the Indian port. When the freight is not known, it is taken as 20% of FOB; when the insurance is not known, 1.125% of FOB. Landing charges: not added to assessable value. Rule 10(2), Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Rule 10(2)(a), Customs Valuation Rules, 2007, as amended by Notification 91/2017–Customs (N.T.) dated 26 September 2017 (notional 1% landing charge removed).
IGST paid at customs is usually available as input tax credit to a GST-registered importer who uses the goods for taxable business supplies, once the bill of entry shows in their GST records. It is charged on assessable value + basic customs duty + social welfare surcharge + other customs duties (Section 3(7)–(8), Customs Tariff Act, 1975.). Basic customs duty and the Social Welfare Surcharge are not recoverable as credit, so they are always part of the landed cost. If you cannot claim the IGST, turn off “IGST recoverable as ITC” and it is counted as a cost.
In the customs tariff, against your product’s 8-digit HSN code, after any exemption notification that applies. The rate depends on the product and sometimes on the country of origin under a trade agreement, so this calculator does not build one in. Your customs broker can confirm the code and the rate before you order.
Some products from some countries carry an anti-dumping, safeguard or countervailing duty on top of basic customs duty. Enter it as “Other duties” as a percentage of the assessable value. A duty fixed as an amount per unit or per kg needs converting to a percentage of the assessable value first. These duties also go into the base on which IGST is charged.
An import price is fixed in a foreign currency, so the rupee cost moves with the exchange rate between the order and the bill of entry. Try the import column at a weaker rupee — say 3–5% more rupees per unit of the currency — to see whether it still costs less than the domestic supplier.
A larger minimum order lowers the cost per unit but ties up more cash, and the GST or IGST you pay up front is locked until you claim it. Compare “Cash out per order” as well as the landed cost per unit, and check how many months of sales the order covers before committing.
We keep books, file GST and TDS returns and prepare monthly MIS for D2C and marketplace sellers. Share your figures and we will walk you through what we find.
Indicative estimate for general information only, based on the assumptions shown on this page. It is not professional advice. Rates last verified on 27 Oct 2026.
