What does it actually land at?
FOB is the number on the factory quotation. It is not the number your business pays. This works out the real cost per unit after freight, insurance, duty and destination tax — the figure that belongs in a margin calculation.
The order
Set to 0 if you are buying factory-direct with no agent. An agent fee is normally excluded from the customs value, so it is added to the total but not to the duty base.
Freight and insurance
Freight is the input most worth getting from a forwarder rather than estimating — the same container can quote very differently by sailing and season. Insurance is cheap and worth carrying on furniture.
Destination
Duty is assessed per HS code and defaults to 0 here because many furniture lines enter ASEAN markets duty-free with a valid Form E certificate of origin. Tax rates are pre-filled as examples only — both change, so confirm the current rates with your customs broker before quoting a client.
On arrival
Other costs might include testing or certification, warehousing, or assembly on site.
What the number includes, and what it does not.
Duty is assessed on the CIF value — goods plus freight plus insurance — and the destination tax is then applied to the duty-paid amount. That stacking is why a modest duty rate can still produce a large arrival bill: the tax is charged on a figure that already contains duty, freight and insurance.
A sourcing or agent fee is not part of the customs value. It is your own cost of buying, not part of what the goods are worth, so it is added to the total but excluded from the duty base. This calculator models that correctly, which many quick estimates do not.
Form E matters more than anything else on this page. Under the ASEAN–China Free Trade Area, a valid certificate of origin can reduce or eliminate duty on Chinese-origin furniture. Whether it applies depends on the HS code and on the certificate being issued and presented correctly, which is why the duty field here defaults to zero rather than guessing.
Tax rates are examples. They are pre-filled to show the order of magnitude and are editable for a reason: rates change, and the figure that applies to you depends on your product classification and your registration status. Confirm both rates with your customs broker before you put this number in front of a client.
Not included: demurrage or detention if a container overstays its free time, storage at either end, currency movement between quotation and payment, and the cost of resolving a quality failure. All of them are real, and all are better budgeted as contingency than ignored.