Posted on 17 September 2025
Here’s a clean, EU-ready landed-cost calculator you can use for any CN code [72XXXXXX]. I’ll give you (1) the formula, (2) a worked example, and (3) exactly where to check current TRQ balances in TARIC with links.
Inputs (all per tonne unless noted):
FOB
— FOB price (€/t)
OCEAN
— Ocean freight to first EU port (€/t)
INS
— Marine insurance to EU border (€/t)
MFN%
— ad-valorem import duty rate (use the in-quota rate if TRQ is available and not exhausted; otherwise the standard rate)
SG%
— safeguard/TRQ out-of-quota rate (e.g., 25% for EU steel safeguard when out-of-quota; 0% if in-quota)
AD%
— anti-dumping rate (ad-valorem). If your case uses a specific AD duty (€/t), see note below.
PORT
— port/terminal, customs broker & docs (€/t)
INLAND
— inland transport to your delivered point (€/t)
(Optional for planning 2026+) CBAM_tCO2
— embedded emissions (tCO₂/t)
(Optional for planning 2026+) ETS€
— €/tCO₂ (proxy the EU ETS/CBAM certificate price)
Steps
Customs value (CIF to EU border)
CIF = FOB + OCEAN + INS
(EU customs value is the transaction value plus costs to bring the goods to the EU border, i.e., freight & insurance to entry, which is Conceptually CIF. (Taxation and Customs Union))
Import duties on CIF
MFN duty: MFN_DUTY = CIF × MFN%
Safeguard/TRQ out-of-quota (if applicable): SG_DUTY = CIF × SG%
(For steel, out-of-quota = 25% as per the EU safeguard; 0% when within quota. (eurometal.net))
Anti-dumping (ad-valorem): AD_DUTY = CIF × AD%
• If AD is specific (€/t), replace with: AD_DUTY = AD_specific
(just add it per tonne).
(Optional) CBAM cost (for budgeting 2026+):
CBAM = CBAM_tCO2 × ETS€
(CBAM has a reporting-only transitional phase Oct-2023 → Dec-2025; payments start in 2026 via CBAM certificates referenced to the EU ETS price. Use this term only for 2026+ planning. (Taxation and Customs Union))
Landed cost (ex-VAT) to your delivery point
LANDED €/t = CIF
+ MFN_DUTY
+ SG_DUTY
+ AD_DUTY
+ PORT
+ INLAND
+ (optional) CBAM
Note on VAT: Not requested here. If you need it, VAT is charged per Member State on a taxable base that generally includes customs value + customs duties (and often certain costs to first destination). We can add that later.
Assume hot-rolled coil under CN [72XXXXXX] with EU steel safeguard applicable.
Inputs
FOB = 520 €/t
OCEAN = 45 €/t
INS = 3 €/t
TRQ status: Out-of-quota → SG% = 25%
(steel safeguard)
MFN% = 0%
(many steel CNs have 0% base duty—check your exact CN)
AD% = 17.2%
(example ad-valorem AD; set to your case or use specific €/t if that’s what TARIC shows)
PORT = 8 €/t
INLAND = 35 €/t
(Optional 2026+ planning) CBAM_tCO2 = 2.1 tCO2/t
, ETS€ = 80 €/tCO2
→ CBAM = 168 €/t
Calculations
CIF = 520 + 45 + 3 = 568 €/t
MFN_DUTY = 568 × 0% = 0.00 €/t
SG_DUTY = 568 × 25% = 142.00 €/t
AD_DUTY = 568 × 17.2% = 97.70 €/t
Without CBAM (2025 reality):
LANDED = 568 + 0 + 142.00 + 97.70 + 8 + 35 = 850.70 €/t
With CBAM (for 2026+ budgeting):
LANDED_CBAM = 850.70 + 168 = 1,018.70 €/t
If your AD measure is specific (e.g.,
AD_specific = 85 €/t
), just replace step 4 withAD_DUTY = 85 €/t
.
A. Go straight to the official TARIC Quota Consultation:
TARIC – Tariff Quota Consultation (live balance by order number “09.xxxx”, CN code, origin, period).
Use the CN code and (for steel) your product category & origin to locate the right order number and see Current balance / Critical status. (European Commission)
B. Background & access to TARIC database:
TARIC (EU Customs Tariff) – what it is & database access. From here you can “Access the database” and then drill down to measures (MFN, AD, safeguard/TRQ, etc.) for your CN code. (Taxation and Customs Union)
C. EU guidance on quotas (what “balances available online” means):
Quota (Tariff quotas and ceilings) – European Commission. Confirms that current balances of FCFS-managed TRQs are available online. (Taxation and Customs Union)
D. Tip about “critical” quotas (practical import ops):
Irish Revenue guidance notes that if a quota shows “critical”, customs may require security at the non-quota (out-of-quota) rate until allocation is confirmed. This is useful when a balance is tight. (Revenue)
E. Steel safeguard reminder:
For steel, when the relevant TRQ is exhausted, an additional 25% duty applies out-of-quota (use this as SG%
). Check your product category and origin in the current implementing regulation. (eurometal.net)
Enter: FOB
, OCEAN
, INS
→ compute CIF
Pull from TARIC: MFN%
, AD% or AD_specific
, TRQ status (and use SG% = 25%
for steel if out-of-quota)
Add local: PORT
, INLAND
(Optional 2026+) CBAM = CBAM_tCO2 × ETS€
Output: LANDED €/t = CIF + MFN_DUTY + SG_DUTY + AD_DUTY + PORT + INLAND (+ CBAM)
If you want, I can drop this into a one-sheet template (Excel/Google Sheets) with input cells and automatic TARIC field notes. Download here.
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