Garment Costing Sheet Calculator
Materials, make, freight and duty to a landed cost.
Build a garment cost sheet from fabric, trims, CMT, freight, duty and buying commission, to a landed cost per unit.
Depends on fibre content, construction and origin — look yours up on the tariff schedule for your market.
Landed cost per unit
$19.71
$16.40 ex works
Duty is charged on the customs value, which in most regimes includes freight — which is why the duty line is larger than the goods value alone implies. Sampling, development and the units that never sell are all real costs that appear on no supplier quotation.
How the Garment Costing Sheet Calculator works
A cost sheet is the difference between a price you guessed and a price you can defend. Fabric, trims and CMT give the ex-works cost; freight and duty turn that into a landed cost; and duty is charged on the customs value, which in most regimes includes the freight — a detail that quietly adds a few percent people forget.
Also known as: apparel cost sheet calculator · garment cost breakdown calculator
From ex works to landed
A cost sheet builds in layers. Fabric and trims, with a wastage allowance on materials only, plus the CMT charge gives the ex-works cost — what the goods cost at the factory door.
Freight per unit takes them to your market. Duty is then charged on the customs value, which in most valuation regimes includes the freight and insurance to the border, not just the goods. That detail adds a few percent that people routinely forget.
A buying agent's commission sits outside the dutiable value in most regimes, which is one of the few places the arithmetic works in your favour.
A worked example
Fabric 6, trims 2, 5% wastage gives materials of 8.40. CMT of 8 makes ex works 16.40. Freight of 1.20 brings the customs value to 17.60, and duty at 12% is 2.11. The landed cost is 19.71.
Note that duty on the goods alone would have been 1.97 — the freight added 14 pence of duty on top of its own 1.20. On a 5,000 unit order that is 700 nobody budgeted for.
Where the answer misleads
Duty rates for clothing depend on fibre content, construction and country of origin, and the differences are large. This takes the rate as an input precisely because guessing it is worse than looking it up, and because preferential trade agreements can change it entirely.
Three real costs appear on no supplier quotation: sampling and development, which for a small range can be meaningful per unit; the buying commission; and the units that never sell. A landed cost that ignores all three understates what the product actually costs the business.
Finally, exchange rates move between quotation and payment. A cost sheet in a foreign currency is a snapshot, and on long lead times the currency movement can exceed the margin the sheet was built to protect.
Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price, check the platform's current fee schedule before you price a product against it. This is not tax or business advice.
Frequently asked questions
What goes on a garment cost sheet?
Fabric with wastage, all trims and labels, the CMT charge, freight per unit, duty, and any buying agent's commission. The result is the landed cost, which is the only figure a price should ever be built from.
Is duty charged on the freight too?
In most valuation regimes, yes — duty is calculated on the customs value, which typically includes the cost of the goods plus freight and insurance to the border. That is why the duty line is larger than the goods value alone suggests.
What duty rate applies to clothing?
It depends on fibre content, construction and country of origin, and the differences are large. Look yours up against the tariff schedule for your market rather than assuming — this calculator takes the rate as an input for exactly that reason.
What is usually left off a cost sheet?
Sampling and development, which for a small range can be a meaningful cost per unit; the buying commission; and the cost of the units that never sell. All three are real and none appears on a supplier's quotation.