Import Costs Worksheet


Import Costs Worksheet

In order to verify whether an import will be economically advantageous the importer must calculate and add up all possible costs involved in order to ultimately find the cost of the nationalized product which is the cost of the product with all expenses, taxes and administrative fees paid.

A well made spreadsheet will define whether it will be a good deal or a bad deal.

In the spreadsheet, whose form is available in the Intradebook platform, we include, in sequential order, the following cost items:


Taxes foreseen in the operation, if charged:

Import Tax: percentage of import tax.

Commercial Tax: percentage of trade tax (VAT or Sales Tax).

Social Tax: percentage of social tax.

Financial Tax: percentage of the financial tax.

Industrial Tax: percentage of tax on industrialized products.


Cost items:

EXW cost: price of the product in the exporter’s factory.

– Administrative Expenses: expenses to take the goods to the place of shipment.

– Port Expenses: Expenses at the place of embarkation (port/airport/boarding).

– Packaging Expenses: expenses to pay for packaging.

– Internal Freight: expense to transport the merchandise to the place of shipment.

FCA cost: price of the goods placed next to the carrier.

FAS cost: price of the merchandise placed next to the carrier.

– Charge Expenses: expenses to load the goods for transportation.

FOB cost: price to place the goods on the carrier.

– International Freight: international freight expense.

CRF cost: price of merchandise with international freight.

CPT cost: price of merchandise with international freight.

– International Insurance: international insurance expense.

CIF cost: price of merchandise with international freight and international insurance.

CIP cost: price of merchandise with international freight and international insurance.

– Border Expenditure: Expenditure for the release of merchandise at the border.

DAT cost: price of merchandise placed in the terminal after the border.

DAP cost: price of merchandise ready to be unloaded from the carrier.

– Internal Freight: internal freight expense in the country of final destination.

– Customs Expenditure: Customs expenditure in the country of final destination.

– Import taxes: expenses with import duties, not taxes.

– Import License: expense of obtaining import license.

DDP cost: price of the merchandise in the final destination with taxes paid.

– Currency Symbol: Currency symbol to be used for final conversion of exchange.

– Exchange Rate: exchange rate of the currency to be used for the conversion of end of exchange.

– Nationalized Cost without Taxes: price of merchandise nationalized without taxes.

Import Tax: import tax, if charged.

Industrial Tax: industrial product tax, if charged.

Commercial Tax: trade tax (VAT or Sales Tax), if charged.

Social Tax: social tax, if charged.

Financial Tax: additional tax and financial expenses, if charged.

NATIONALIZED COST + TAXES: total cost nationalized with taxes.


Import Costs Worksheet

Please note that although the Import Tax is part of the DDP, we leave it along with all other possible taxes so that you have a view of the tax burden that your import will pay.

We also divided the tax five groups: Import, Commercial, Social, Financial and Industrial. Each country has its own tax law possibly with several different names and for this reason we have made this division so that you choose the option of the name of the tax that most suits your reality. To fill in these fields, simply enter the percentages at the top left of the worksheet that the worksheet calculates automatically.

In order to better understand the terms of INCOTERMS, check out our INCOTERMS post on the Intradebook blog.

Source: Intradebook

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