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How to Allocate Multi-SKU Container Freight by CBM & Calculate True E-Commerce Landed Cost in 2026

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When importing multiple SKUs in a shared ocean container (LCL/FCL) or air cargo consolidation, dividing the freight forwarder invoice equally by unit quantity is a costly accounting trap.

A bulky item taking 14.2 CBM of container space and a compact item taking 1.8 CBM do not cost the same to ship. To know your true per-unit Landed COGS, freight must be prorated by Cubic Meters (CBM) or Chargeable Weight, while customs duties must be applied per SKU's HTS classification and FOB value.

Exact Multi-SKU Landed Cost Allocation Formulas 

SKU Freight Share ($) = Total Shared Freight ($) × (SKU Total CBM / Shipment Total CBM)
SKU Duty & CBP Fees   = SKU FOB Total × (Base HTS % + Section 301 % + 0.3464% MPF + 0.125% HMF)
True Unit Landed COGS = (SKU FOB Total + SKU Freight Share + SKU Duty & CBP Fees) / SKU Quantity
Landed Multiplier     = True Unit Landed COGS / Factory FOB Unit Cost
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