Supercargo

Free template

Free landed cost calculator spreadsheet (Excel & Google Sheets)

One row per SKU, real formulas, and the US rules most templates get wrong: freight out of the duty base, every Chapter 99 line kept separate, and MPF with its floor and cap.

Download the template (.xlsx)Use the online calculator

26 KB · no email, no account. For Google Sheets: File › Import › Upload.

What is inside

  • Landed cost — the working sheet. A shipment block (mode, entry date, ports, freight, insurance, broker and other charges) and up to 30 SKU lines, each worked through to landed cost per unit.
  • How to use — where every input comes from: the commercial invoice, the packing list, and your own CBP 7501 or ACE ES-003 report.
  • Example — a fictional two-line shipment: stainless steel kitchenware at 2% general duty plus a 25% Section 232 line, and steel shelving that reads Free and is assessed 25%.

Why it is different

  • US customs value basis. Duty is on FOB; freight and insurance are allocated into landed cost but never dutied.
  • Chapter 99 kept separate. Section 232, Section 301 and other lines each have their own column. A blended rate hides which one moved.
  • MPF floor and cap. Per entry, chosen by entry date — so a small top-up shipment shows its real fee per unit.
  • HMF on vessel cargo only. Switch the shipment to Air and it drops out.

Want the duty on your own entries first? Read how to pull the ES-003 report from ACE — it lists every tariff line and the duty actually assessed, which is exactly what this sheet asks for.

Questions

Does it work in Google Sheets?

Yes — import it and every formula carries over.

Yes. In Google Sheets choose File › Import › Upload and select the .xlsx. The formulas use only IF, SUM, MIN, MAX and IFERROR, and the Ocean/Air and Value/Volume drop-downs import as data validation. It opens directly in Excel, Numbers and LibreOffice.

Why is freight not in the duty calculation?

Because US customs value excludes it — but it is still in landed cost.

US transaction value excludes international freight and insurance where they are separately identified (19 CFR 152.102(f)), so duty is charged on the FOB value. The sheet still allocates freight, insurance, brokerage and other charges into each unit’s landed cost — by value or by volume, your choice — it just never puts them in the duty base.

Where do the duty rates come from?

From your own entry — never from the sheet.

From your own CBP entry summary (Form 7501) or the ACE ES-003 report, which lists every tariff line with the duty actually assessed, including each Chapter 99 line. The sheet has a column for the general rate and separate columns for Section 232, Section 301 and other Chapter 99 lines, so a change in one is visible. It never suggests a commodity code: classification is your licensed broker’s call.

How are MPF and HMF worked out?

MPF with its per-entry floor and cap; HMF on vessel cargo only.

MPF is 0.3464% of entered value per entry, floored and capped: $33.58 to $651.50 for FY2026 entries, and $34.58 to $670.86 for entries from 1 October 2026 — the sheet picks the limits from the entry date. HMF is 0.125% of value on cargo carried by a commercial vessel; air shipments carry none. Both are shared across lines by customs value.

Is it really free?

Yes. No email, no account.

Yes. Download it and use it. It is the one-shipment, by-hand version of what Supercargo does automatically across every entry — reconciled against the duty CBP actually assessed.

For United States shipments: Supercargo is not a licensed customs broker and does not conduct customs business as defined in 19 CFR 111.1. Figures shown for prospective shipments are management estimates on a commodity code you supply. Classification, valuation and entry remain the responsibility of you as importer of record and of your licensed broker, and reliance on Supercargo does not establish reasonable care for the purposes of 19 U.S.C. 1484.

Or let every entry do this by itself

Supercargo works out landed cost for every SKU on every entry, reconciled against the duty CBP actually assessed — and keeps it true when the tariff moves. Start with a fixed-price audit of your last twelve months.

Start with the auditTry the demo first