Charcoal landed cost per kg: a 20 ft FCL, EXW, Class 4.2 DG line
By Mohamad Sinno · Reviewed by Budi Hartanto, shipping specialist · Updated
Ask AI for an importer brief:
Landed cost is the ex-works price plus origin haulage and export clearance, ocean freight, cargo insurance, duty on a reconstructed CIF-equivalent customs value, import tax, and destination brokerage and port fees. Sum those, then divide by the container's net payload for a per-kg cost.
Formula: ex-works price, origin costs, freight, insurance, duty, tax, fees
In that landed cost formula, duty is assessed on the CIF-equivalent duty base: ex-works price plus freight and insurance to destination, so freight enters it even on an EXW sale. The rate turns on classification. Start at import duty on coconut charcoal by market, then settle a 4402.20 shell charcoal code mismatch at which HS subheading is current, 4402.20 or 4402.90. The goods value below is an assumption, not a quote: USD 10,000 per container, USD 0.50/kg. Our indicative per-tonne prices are on the pricing page; replace them with the figure on your own proforma invoice.
EXW moves origin haulage and export clearance onto the buyer
We quote EXW Factory, FOB Tanjung Priok and CFR; FOB Tanjung Priok is our price-list basis, and CIF is not on offer. This example is worked EXW, so the stack starts at the factory gate in Gunung Sindur: origin haulage to Tanjung Priok (Semarang also used) and the Indonesian PEB export declaration are the buyer's lines. Those two lines are exactly what moves when the term does — read them as already paid and you have the FOB-anchored version of the same shipment, which is why an FOB formula applied to an EXW price understates the total by precisely those items. EXW also moves the dangerous-goods declarant burden onto the buyer. CFR is not CIF: freight is covered, insurance is not.
Worked example: 20 ft FCL, 20,000 kg net, Tanjung Priok
2,000 cartons of 25 mm cube, 10 kg net each.
| Line item | Amount | Source |
|---|---|---|
| Goods, EXW factory | 10,000.00 | Assumption, not a quote |
| Origin haulage, PEB clearance, terminal, insurance, brokerage, destination fees | not published | No first-party figure, data-sheet §5 |
| Ocean freight, Tanjung Priok to US | not sourced | No Indonesia-origin benchmark |
| Duty, 4402.20.00.00, General rate Free | 0.00 | USITC HTSUS |
| Section 301 add-on, HTSUS 9903.05.45, 10% | 1,000.00 | USTR notice 23 Jul 2026, entries from 24 Jul |
| MPF, 0.3464% (floor 33.58, ceiling 651.50) | 34.64 | CBP CSMS 65741993 |
| HMF, 0.125% | 12.50 | 19 CFR 24.24(a) |
| DG surcharge, UN 1361 band | 250.00 | Hapag-Lloyd DGP, 1 Jan 2026 |
| Stated total, disclosed rows | 11,297.14 | Sum above |
| Per-kg cost, ÷ 20,000 kg | 0.5649 | Arithmetic |
That USD 11,297.14 excludes ocean freight, origin lines, insurance and brokerage: named, not summed, and outside the duty base, so these tax figures are a floor.
We checked heading 4402 against the USTR notice's exemption lists (Annex I, Annex II Parts A and L, the 9903.76.01–24 wood-products carve-out) and did not find it: a documented absence, not a customs determination. Your importer of record confirms the rate against the current HTSUS.
Class 4.2 charcoal carries a dangerous-goods surcharge line
Coconut shell charcoal ships as UN 1361, Class 4.2, Packing Group III, so the container carries a dangerous-goods surcharge that a dry-cargo stack has no row for. Hapag-Lloyd's published Dangerous Goods Premium lists USD 250 per container for IMO class 4.2, UN 1361 only, valid from 1 January 2026 (read 6 August 2026). Its own footnote: DGP values are non-binding until the shipment is booked. A benchmark band, not a quoted charge.
Dutiable lane: Canada's MFN duty plus GST on duty-paid value
Two rows change: the duty rate and the VAT/GST treatment. MPF and HMF leave with the jurisdiction; every other row holds. Disclosed total USD 11,432.50, or USD 0.5716/kg. Why briquettes sit on that residual line is settled at the code in force by jurisdiction, alongside the 4402.90 legacy code and the national adoption lag. The preference column lists programmes reaching Free; whether your origin qualifies is confirmed per shipment.
| Changed row | Canada | USD | Source |
|---|---|---|---|
| Duty | MFN 6.5%, 4402.20.90.00 | 650.00 | CBSA Customs Tariff, 1 Jan 2026 |
| Import tax | GST 5% on duty-paid value | 532.50 | CBSA import guide |
What a 5% and 10% exchange-rate move does to the per-kg figure
At USD/CAD 1.4026, the Bank of Canada's daily rate for 5 August 2026 (a central-bank rate, not a customs-declared one), that USD 0.5716/kg is CAD 0.8018/kg. The sensitivity checks below give a contingency range, not a revised number. No freight band sits beside them: a band needs a baseline, and no sourced Indonesia-origin freight figure exists.
| FX move | USD/CAD | CAD per kg |
|---|---|---|
| ±5% | 1.3325/1.4727 | 0.7617/0.8418 |
| ±10% | 1.2623/1.5429 | 0.7216/0.8819 |
Where a duty or VAT rate cannot be published: the broker-verification path
For Turkey, Lebanon, Jordan and Iraq we publish no duty or VAT figure in any form: none is verified to this page's standard. The row stays empty:
- Ask a licensed destination broker for the rate against your tariff line and origin, in writing, dated.
- Ask which schedule and revision they read, so you can re-check it later.
- Apply for an advance ruling where offered: a CBP ruling letter binds Customs until modified or revoked (19 CFR 177.9(a), 6 August 2026).
Message the export desk on WhatsApp to cost a named lane.
This method produces a budgeting figure, not a quote, a booked freight rate or a customs determination — the goods value is a labelled assumption, the freight line is unsourced, and every row goes stale as its source revises.
- The importer of record carries classification, origin and value.
- Scope: one origin, one 20 ft, one 25 mm cube, two destinations.