Furniture landed cost is the full cost of a sofa set, bed base or mattress once it stands in your warehouse: the factory price plus every charge for packing, freight, insurance, customs and delivery, divided across the pieces in the shipment. It is the only number that tells an importer what a piece really costs and what margin is left at retail.
We write this as a manufacturer. ellda mobilya is a furniture manufacturer in Kayseri, Türkiye, producing sofa sets, corner sofas, bed base sets and mattresses since 2010, and we prepare export quotes for importers and wholesalers. The worksheet below is the one we would use to check our own quote from the buyer's side.
What is furniture landed cost?
Landed cost is the purchase price of the goods plus all costs to bring them to the place where you sell or store them. For furniture the formula is simple:
Landed cost per piece = (product cost + logistics + insurance + duties and import charges + clearance + inland delivery) ÷ pieces in the shipment.
The hard part is not the formula. It is making sure no line is missing, that each cost is counted once, and that the shared costs of a container are allocated fairly between a large corner sofa and a single mattress.
The furniture landed cost worksheet
Use one row per cost. Fill in who pays it under your delivery term, then add up only the rows that fall on you.
| # | Cost line | What it covers | Where the number comes from |
|---|---|---|---|
| 1 | Product price | The models, pieces, fabrics and quantities in the quote | Factory quote |
| 2 | Export packing | Wrapping, cartons, corner protection | Factory quote (often included) |
| 3 | Origin charges | Loading, export clearance, transport to the port in Türkiye | Factory quote or your forwarder |
| 4 | Main freight | Sea or road freight per container or truck | Forwarder quote |
| 5 | Cargo insurance | Cover for loss or damage in transit | Insurer or forwarder |
| 6 | Destination port charges | Terminal handling, delivery order, documentation | Forwarder or shipping line |
| 7 | Customs duty | Rate for each HS line applied to the customs value | Your customs tariff and broker |
| 8 | Other import charges | Import taxes, fees and conformity costs in your country | Customs broker |
| 9 | Customs broker | Filing and clearance fees | Broker quote |
| 10 | Inland delivery | Port or border to your warehouse, unloading | Haulier quote |
| 11 | Storage and demurrage risk | Port storage or container fees if clearance is slow | Forwarder terms |
| 12 | Payment and currency | Bank charges, letter of credit fees, exchange margin | Your bank |
Rows 1 to 3 usually come from the manufacturer. Rows 4 to 12 depend on your delivery term. Under the Incoterms rules published by the ICC, the term in the contract decides where the seller's cost and risk end and yours begin. If two suppliers quote on different terms, convert both to the same point before you compare.
Why the per-piece number depends on container fill
Sofas and assembled bed bases fill a container by volume long before they reach its weight limit. Freight, port charges, broker fees and inland delivery are paid per container, not per piece, so a half-empty container makes every piece more expensive.
That is why the same sofa set can show a very different landed cost in two orders. Mixing product groups closes the gaps: mattresses and bed bases fill the space around sofas. We explain the loading method in mixed container furniture shipping.
How to allocate shared costs
Allocate container-level costs (rows 3 to 6 and 9 to 11) by packed volume, not by piece count or by value:
- Ask the supplier for the packed dimensions of every package.
- Work out the volume in cubic metres per model.
- Divide each shared cost by the total packed volume of the shipment.
- Multiply that cost per cubic metre by the volume of each model.
A corner sofa then carries more freight than a mattress, which matches reality. Duty, on the other hand, follows the value and HS line of each item, so keep it on its own row.
How customs value is calculated in different markets
The duty rate is only half the calculation. The other half is the value it is applied to, and that differs by market. Last verified: 29 October 2026.
- European Union: customs value includes transport and insurance up to the point where the goods enter the EU, under Article 71 of the Union Customs Code. Furniture from Türkiye moves under the EU–Türkiye Customs Union without customs duty when it travels with an A.TR movement certificate. VAT is still due at import.
- United States: duty is assessed on the transaction value, generally without international freight. Formal entries also pay the merchandise processing fee, with a minimum and maximum that CBP adjusts each fiscal year, and ocean cargo pays the harbor maintenance fee. Upholstered furniture and mattresses from Türkiye currently face additional duties; we track them in importing furniture from Turkey to the USA.
- Canada: value for duty is based on the price at the point of direct shipment, so international freight is generally not part of the duty base; GST or HST is then charged at import. Canada has no free trade agreement with Türkiye, so MFN rates apply. See the CBSA import guide and our Canada import guide.
- Gulf states: check the rate for your HS line in the national tariff, for Saudi Arabia in the ZATCA tariff search, and ask your broker which value it is applied to.
Rates and rules change. Treat every rate you find online as a starting point and confirm the current figure with your customs broker before you price a range.
Common furniture landed cost mistakes
- Comparing factory prices on different delivery terms. A price at the factory gate and a price delivered to your port are not the same number.
- Leaving out destination charges. Terminal handling and delivery order fees are paid even when the freight was prepaid.
- Using the wrong HS code. Sofas, bed bases and mattresses fall under different headings, and a wrong code means a wrong duty line.
- Allocating freight by piece count. It makes small items look expensive and large sofas look cheap.
- Forgetting the exchange rate. Fix the rate you used in the worksheet so you can compare it with the rate on the payment day.
- Ignoring compliance costs. Testing, labels or conformity certificates required in your market belong in row 8.
How ellda mobilya supports a landed cost calculation
We cannot fill in your import side, but we give you what the first three rows need, in writing:
- A quote with the price, delivery term and shipping conditions for the models, fabrics and quantities you list.
- Export packing suitable for long-distance transport, and a loading plan shared with the quote.
- Mixed loads: sofa sets, corner sofas, bed bases and mattresses can go in the same shipment, which helps container fill.
- Model names and dimensions from our 2026 furniture catalogue and 2025 bedding catalogue, so your broker can classify each item.
- Communication in English, Arabic and Turkish.
If you need a specific compliance requirement for your market, state it in the enquiry so it is confirmed in the quote. How we build the factory price itself is explained in wholesale furniture pricing explained.
Next step
Pick the models from the catalogue, copy the worksheet above, and send us the quantities, fabrics and destination through the wholesale enquiry page. For a full export shipment you can also use the export page. We will reply with a written quote and a loading plan you can drop straight into rows 1 to 3.