Landed Cost Calculator: Shenzhen to Rotterdam, Both SKUs Clear 30% Margin Easily (USB Hub Flagged CHECK HS)

Interpretation: 2 SKUs, FOB Shenzhen, sea LCL to Rotterdam, 3 CBM / 1,200 units treated as one combined shipment (600 units per SKU, equal volume per unit, 0.0025 CBM/unit; assumption). Selling prices (€39.00, €29.00) are read as consumer prices including 21% Dutch VAT. Alert threshold is 30%, as supplied. All amounts are in EUR, estimates are prefixed "est.".

Flagged rows: 1 of 2 (USB-C-HUB7 = CHECK HS). Neither SKU is below the 30% threshold. Biggest change: none, this is the baseline run (no prior edition).

Landed cost table

FX used: ECB reference rate 1 EUR = 1.1204 USD on 2026-10-05. Unit cost = USD ÷ 1.1204.

SKU	HS code	unit cost (EUR)	freight+insurance	duty % and amount	VAT/tax	fees	landed cost	selling price	gross margin %	flag	licenses/notes	sources
BT-SPK-01	8518.22	7.50 ($8.40)	est. 0.23	0% (third-country rate, per secondary tariff page) = 0.00	21% import VAT on CIF est. 7.73 = est. 1.62 (recoverable, excluded from landed cost)	est. 0.25	est. 7.98 ex-VAT (est. 9.60 incl. import VAT)	39.00	est. 75.25% (net price 32.23)	OK	EMC, RED (Bluetooth), RoHS, WEEE, GPSR, CE per Celna24	Duty, Trade Hub TARIC, FX
USB-C-HUB7	8473.30 (as given)	5.44 ($6.10)	est. 0.22	0% (third-country rate, per secondary tariff page) = 0.00	21% import VAT on CIF est. 5.67 = est. 1.19 (recoverable, excluded)	est. 0.25	est. 5.92 ex-VAT (est. 7.11 incl. import VAT)	29.00	est. 75.31% (net price 23.97)	CHECK HS	EU BTIs list USB hubs under 8471.80, not 8473.30; RoHS, WEEE, EMC	Duty, Hub classification, FX

Row notes

USB-C-HUB7, CHECK HS: I kept 8473.30 as given. A tariff reference page lists 13 EU binding tariff information (BTI) decisions classifying USB hubs under 8471.80.00, and states a 0% third-country rate for China on 8471.80. Both codes show 0% on the sources I reached, so margin is unaffected, but a wrong code can still bring back-duty and penalties. Confirm with a licensed broker or a binding tariff information request.
BT-SPK-01, OK, with caveats: 8518.22 covers two or more transducers in one enclosure; single-driver speakers fall under 8518.21. Check the driver count. The same page notes MFN rates "up to 2% for others" in this heading and says to verify in TARIC, so the 0% is not confirmed on the official database. Stress case at 2% duty: duty est. 0.15 on CIF, margin still above 74% (my calculation).
Low-value duty not applicable: TARIC lists a €3 per item duty on consignments of intrinsic value up to €150 from 1 July 2026. This shipment (est. over €6,000 at cost) is far above that.

Assumptions

Incoterm and mode: FOB, sea LCL, 3 CBM / 1,200 units (given). Split of 600 units per SKU is my assumption.
Freight: LCL Shenzhen to Rotterdam US$55 to US$130 per CBM (forwarder blog, 4 September 2026, port-pair table; the same page's summary table gives a wider US$50 to US$180 per CBM). At the wider range's midpoint (US$115) freight would be about 24% higher, a negligible effect on margin (my calculation). I used the midpoint US$92.50 × 3 CBM = US$277.50 = est. €247.67, or est. €0.21 per unit. This is a forwarder marketing range, not an index (Freightos/Drewry not reached).
Insurance: est. 0.3% of cost plus freight (estimate, not sourced).
Fees: est. €300 per shipment (est. €0.25 per unit) for destination LCL handling, documentation and customs brokerage. Estimate, not sourced; I found no published Rotterdam LCL or brokerage tariff for this lane. A Rotterdam terminal tariff PDF and carrier local-charge sheets surfaced in search but were not read.
VAT: General Dutch rate 21%. Import VAT is calculated on the customs value, including transport and insurance to the EU destination, plus duties. I used CIF + duty as the base and left out the est. fees.
Margin basis: landed cost excludes import VAT (assumes a VAT-registered importer who recovers it; my assumption). Margin = (price ÷ 1.21 − landed cost) ÷ (price ÷ 1.21). If prices are instead ex-VAT: BT-SPK-01 est. 79.55%, USB-C-HUB7 est. 79.59%.
Calculation: BT-SPK-01 CIF = 7.4973 + 0.2064 + 0.0231 = est. 7.7268; landed = 7.7268 + 0.25 = est. 7.9768. USB-C-HUB7 CIF = 5.4445 + 0.2064 + 0.0170 = est. 5.6679; landed = est. 5.9179.
Default threshold: not used; the supplied 30% applies.

Changes since last run

BT-SPK-01: baseline, no prior run, no change recorded.
USB-C-HUB7: baseline, no prior run, no change recorded.
Dated item new to the record: the EU low-value consignment duty (€3 per item) took effect 1 July 2026 (TARIC); not applicable here.

Do next

Request a binding tariff information decision or broker opinion for USB-C-HUB7 (8471.80 vs 8473.30).
Confirm the driver count of BT-SPK-01 and confirm 0% in official TARIC (the EU TARIC consultation site was not read directly).
Get a dated LCL quote (Shenzhen to Rotterdam) with destination handling and brokerage lines to replace the est. freight and fees.
Confirm CE, RED (Bluetooth), RoHS, WEEE registration and an EU responsible person under GPSR for both products.
Obtain an insurance quote to replace the 0.3% estimate.

Open items

No SKU is within 3 points of the 30% threshold (both near 75%).
Unresolved: official TARIC confirmation of duty, anti-dumping check on official gazettes (the Trade Hub measures list for 8518.22 and the hub page "no special import measures" showed no anti-dumping entry among the measures I could see, a partial read; secondary sources only), sanctions and dual-use import checks (not run; the dual-use note on the hub page concerns export), sourced fees and insurance.

Coverage

Not reached or not used: official EU TARIC consultation portal, EU Official Journal, Freightos FBX / Drewry WCI, Port of Rotterdam LCL tariff sheets (surfaced, not read), insurer quotes. Belastingdienst's first guessed URL returned 404; the pages cited above were read instead.

Sources

Accessed 2026-10-05.

Estimates only; confirm with a licensed customs broker. This is not customs, legal or tax advice.