Sourcing & Trade Guide
How to Calculate Landed Cost for Imports to Nigeria, Ghana, Kenya (2026)
Comilmart Team
October 19, 2026
Landed cost is the total price of an imported product by the time it reaches your shop or warehouse. If you only compare factory prices, you will be surprised by freight, duty and clearing charges. This guide shows how to calculate landed cost for imports into Nigeria, Ghana and Kenya, with a formula you can reuse, a worked example, and what customs authorities say about how duty is based. Rates change, so the example uses placeholder numbers, not real prices or rates, and you should confirm every charge with your clearing agent or customs authority.
The landed cost formula
Landed cost per unit = (product cost + international freight + insurance + duty and levies + taxes + port and clearing charges + local transport + other costs) divided by the number of sellable units.
- Product cost. The supplier's price on the agreed term (for example FOB). The ICC says Incoterms rules clarify "the tasks, costs and risks involved in the delivery of goods from sellers to buyers," so know what your price includes. See FOB, CIF and DDP.
- International freight. Sea or air, by volume or weight. For small shipments sharing a container, DHL says LCL charges are based on cubic metres, plus origin and destination charges.
- Insurance. The Nigeria section of the U.S. government's Country Commercial Guide states that imported goods must be insured by a locally registered Nigerian insurer.
- Duty and levies. Depend on the product's tariff classification.
- Taxes. Such as VAT where applicable.
- Port, terminal, agent and inspection fees.
- Local transport, warehousing and bank charges.
- Certification and permits for regulated products.
What customs authorities say about the duty base
Nigeria. The U.S. Country Commercial Guide for Nigeria (published September 2025) says duties are either specific or ad valorem, and ad valorem duties are "calculated as a percentage of the CIF value." It adds that Nigeria applies the ECOWAS Common External Tariff and that effective duty combines tariff, levy, excise and VAT where applicable, so effective rates can exceed the base tariff. Duties are payable in naira on entry, per the same guide.
Kenya. The Kenya Revenue Authority's customs FAQ states that customs valuation is based on the price actually paid or payable, that CIF is the customs value, and that an Import Declaration Fee of 2% of the customs value is payable. It says import duty rates come from the East African Community Common External Tariff, by tariff classification, and that other levies exist. Imports are processed through a clearing agent.
Ghana. The Ghana Revenue Authority says Ghana uses five ECOWAS Common External Tariff bands (0%, 5%, 10%, 20% and 35%) and lists additional levies on imports, including VAT, the National Health Insurance Levy, the Ghana Education Trust Fund levy, an examination fee and others. Its import procedures page says the clearing agent submits the declaration through ICUMS, which processes it through classification, valuation and approval, and that the tax bill depends on the cost, type of goods and applicable rates. The page lists documents including the bill of lading, attested invoice, packing list and Import Declaration Form.
The practical lesson: ask your clearing agent for the HS (tariff) code of your product and a written duty estimate before you order.
Worked example (for example only)
These numbers are round, invented for illustration, and are not real prices, freight rates, duty rates or exchange rates. Replace each with your own quotes.
| Line | Example amount (USD) |
|---|---|
| Goods: 1,000 units at 5.00 each (FOB) | 5,000 |
| International freight (example) | 800 |
| Insurance (example) | 50 |
| CIF value | 5,850 |
| Duty, levies and taxes combined at an example 20% of CIF (placeholder, not a real rate) | 1,170 |
| Port, agent and local transport (example) | 600 |
| Total landed cost | 7,620 |
| Landed cost per unit | 7.62 |
In this example, a product priced at 5.00 at the factory costs 7.62 by the time it is ready to sell, before any exchange-rate movement and before damaged or unsold units. If 20 of the 1,000 units are damaged, divide by 980 sellable units instead. Use that final figure to set your selling price. Our guide to pricing products from landed cost shows how suppliers think about this.
Common mistakes
- Quoting duty on the factory price when the base is CIF.
- Forgetting exchange-rate changes between order and payment. Ask your bank about timing (see paying overseas suppliers).
- Leaving out certification, such as NAFDAC, SON, Ghana FDA or KEBS costs where they apply.
- Ignoring storage and demurrage if clearing is delayed.
- Using the cheapest freight quote without checking transit time. See shipping to African ports.
Keep your cost sheet alive
Treat your landed cost sheet as a living document. After each shipment, replace your estimates with the real invoices from the freight forwarder, the clearing agent and the bank. The difference between estimate and actual shows where you are guessing. Over a few orders you will build a reliable cost per kilogram or per cubic metre for your usual products and routes, which makes the next quotation far quicker to judge.
Frequently asked questions
What is landed cost? The total per-unit cost of getting a product to your door, including freight, insurance, duty, taxes and local charges.
Is there an import cost calculator for Nigeria? Customs authorities and clearing agents may provide estimates, and Ghana's revenue authority links a duty calculator. Use them for an estimate, then get a written figure from your agent.
Is duty charged on CIF or FOB value? The Nigeria and Kenya sources above describe CIF as the base. Confirm your country's rule with your agent.
Does Comilmart handle customs or duties? No. Suppliers arrange and pay for shipping and delivery, and we do not handle freight, customs clearance or duties for B2B orders, so ask suppliers what their quote includes.
How much margin should I add? That depends on your market and costs. Calculate landed cost first, then check competitor prices.
Getting started
Before your next order, build a landed cost sheet with these lines and ask each supplier for the quote term and freight breakdown. Submit your request at /request-quotation with your delivery country, and compare offers on landed cost, not factory price. Browse products and MOQs at /browse.