Reading the CostLayer breakdown
Every row in the CostLayer output, what it represents, and where its number comes from. All cited to primary sources.
Reading the CostLayer breakdown
CostLayer is the calculator's output structure. Every charge (duty, tax, fee, freight) is broken out on its own row with a rule citation and a running subtotal. Read top to bottom and you have a defensible landed cost you can hand to finance or to a broker.
Every row cites the primary source (US HTSUS revision number, TARIC regulation, HMRC CDS reference, and so on). If your customs broker disagrees with a number, the citation is where the conversation starts.
Row types
CostLayer rows fall into six groups. Understanding the groups makes the total easier to defend.
Statutory duty
The base tariff rate applied to the duty value. Column 1 general in the US, third-country rate in the EU or UK, MFN in most WTO members. This row exists for every calculation.
Chapter 99 overlays
US-specific: Section 232 (steel, aluminium, copper, pharma), Section 301 (China lists 1, 3, 4A plus the 2026 forced-labor and reciprocal expansions), Section 122 (until it sunset 2026-07-24 with the 10 percent reciprocal replacement), safeguard measures, and IEEPA overlays. Each appears as its own row when it applies.
Trade remedy
Antidumping duty (AD) and countervailing duty (CVD) if the good is in scope for an active case. AD/CVD rates can dwarf statutory duty, so a row here is worth paying attention to.
National fees
Merchandise Processing Fee in the US, Customs Handling Charge in the UK, EU customs fees, and any other statutory fee. Fee caps (the US MPF cap for example) are honoured automatically.
VAT, GST, or import consumption tax
Applied to the CIF value plus duty in most jurisdictions. Zero for the US, which does not have VAT on imports.
Freight, insurance, and brokerage
Freight is either your input or an estimate for the lane. Insurance is 0.3 percent of CIF by default unless you override. Brokerage is a jurisdiction-specific estimate; override if you have a broker quote.
The total and the effective rate
Landed cost total is the sum of every row. Effective duty percentage is the duty and remedy rows divided by the CIF value, useful for comparing lanes at a glance.
Reconciling with your broker
When your broker files, the entered totals should match the calculator's within rounding. If they diverge, the citation on each row tells you which rule the calculator applied. Broker filings sometimes miss a Chapter 99 overlay or apply an outdated statutory rate; that is when the audit engine picks up the delta.
For a deeper walk-through of the report layout, see the long-form reading landed cost report guide.
Frequently asked questions
Why does my broker's total differ from the calculator
Common causes: outdated statutory rate on the broker side, missed Chapter 99 overlay, different Incoterm treatment (FOB versus CIF value), or a different exchange rate. Compare row by row with the citations.
Are the freight numbers guaranteed
No. Freight is an estimate for the lane unless you override with your own quote. Ocean freight in particular moves fast; your forwarder is authoritative.
Does CostLayer include destination-country VAT recovery
The calculator shows the VAT you pay at import. VAT recovery on business imports is a downstream accounting matter and is not modeled.
Can I export the CostLayer as CSV or PDF
Yes. From the saved calculation view, click Export. CSV and PDF exports are available on all tiers including Free.
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Still stuck
Paid tiers can open a ticket from the in-app support inbox. Free users can email operator support at info@growyourbrand.io.
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