Quick answer
Add the shipment-level logistics costs, then divide by the units that should absorb them.
If the shipment contains several SKUs with very different weights or volumes, a simple equal-per-unit allocation may be misleading. Use weight, volume or another reasonable driver instead.
Worked example
A 1,000-unit shipment.
- Origin transport
- $180
- International freight
- $620
- Insurance
- $65
- Clearance
- $145
- Destination delivery
- $230
- Other logistics
- $55
- Total logistics
- $1,295
- Logistics / unit
- $1.295
- Rounded / unit
- $1.30
The result tells you how much the entered logistics stack adds to each unit before product cost and import duty are considered.
Build the logistics stack
What costs should be included?
Origin movement
Pickup, inland haulage and export-side handling that is not already included in the supplier quote.
Main international freight
Ocean, air, rail, courier or other international transport.
Insurance
Include cargo insurance when it is a separate buyer-paid cost.
Clearance and destination logistics
Broker or clearance fees, terminal charges where applicable, inland delivery and other direct logistics costs up to the chosen destination.
Allocation method
Which quantity should absorb the freight?
For a single-SKU order, ordered quantity is a useful starting point. For commercial margin planning, expected sellable quantity can be more conservative if samples, defects or damage are expected.
For mixed-SKU shipments, allocate freight using a driver that reflects how the carrier charges: gross weight, chargeable weight, cubic volume, pallet space or declared value where appropriate.
Comparing transport modes
Use cost per unit to compare air, sea and courier quotes.
A higher shipment total may still be reasonable if it supports a smaller quantity, shorter lead time or lower inventory exposure. Compare freight per unit together with lead time and the cash tied up in inventory.
Common mistakes