Landed cost is the total cost of getting a wholesale vape order into saleable stock at the buyer’s destination—not just the supplier’s unit price. A useful comparison adds product value, packing, transport, insurance, clearance, duties and taxes, domestic delivery, compliance work, finance cost and expected losses, then divides the result by the number of saleable units actually received.
This guide is a purchasing framework for verified adult trade buyers. It is not a quotation, customs classification, tax calculation or statement that a particular product may be imported or sold in a destination. Use the exact SKU, route, buyer role and current official sources for every order.
Landed-cost formula for wholesale vape orders
Use one currency and one commercial unit throughout the worksheet:
Landed cost per saleable unit = (goods + export packing + origin charges + main transport + insurance + destination clearance + duty + non-recoverable tax + domestic delivery + compliance and handling + finance cost + expected loss) ÷ expected saleable units.
Recoverable VAT should not automatically be treated as a permanent product cost, but it can still affect cash flow. Ask a qualified customs and tax adviser how the buyer’s registration, destination and transaction structure apply.
Fields to collect before comparing two quotations
| Cost group | Record for each quotation | Evidence to request |
|---|---|---|
| Product identity | Exact model, option, nicotine strength, flavor, supplier SKU and barcode | Current quotation, specification sheet and readable packaging |
| Commercial quantity | Units per inner pack, master case and MOQ; mixed-SKU rules | Written case configuration and packing list format |
| Goods value | Price per quoted unit, discounts and tooling or setup charges | Quotation validity, currency and price basis |
| Delivery rule | Incoterms® rule, version and precise named place | Written allocation of included and excluded charges |
| Transport | Origin pickup, export handling, line haul, fuel/security surcharges | Freight quotation with route, chargeable weight and validity |
| Import | Commodity code assumption, customs value, duty and import taxes | Broker worksheet and current official tariff/product-requirement lookup |
| Destination | Clearance fee, storage risk, inspection, final delivery and unloading | Broker and carrier schedules |
| Product controls | Document review, labels, samples, testing or market-specific work | Exact SKU evidence and destination review record |
| Loss allowance | Expected shortage, damage, quarantine and unsaleable units | Receiving history or a clearly stated planning assumption |
| Finance | Payment fee, foreign-exchange basis and time between payment and sale | Bank/payment-provider records and internal finance policy |
Seven-step comparison workflow
- Freeze the comparison row. Use the same exact SKU, option, flavor mix, quantity, destination, delivery deadline and evidence requirement for every supplier.
- Normalize the pack hierarchy. Convert pieces, inner boxes and master cases into one base unit. Check whether MOQ applies per flavor, model or total order using the MOQ and case-quantity guide.
- Separate included from excluded costs. A quote described only as “shipping included” is not comparable. Record the Incoterms® rule, named place and each charge included in the seller’s figure.
- Verify import assumptions. Look up tariffs, taxes, procedures and product requirements for the exact origin, destination and commodity classification. The European Commission’s Access2Markets portal is a starting point for EU routes.
- Separate cash flow from permanent cost. Record when each payment is due and whether any import tax may be recoverable. Do not remove it from the cash requirement merely because it may later be reclaimed.
- Divide by saleable units. If part of a batch is expected to be quarantined, damaged or unsaleable, dividing by shipped units understates the commercial cost.
- Run a sensitivity check. Recalculate for currency movement, lower saleable quantity, storage delay and a different duty or freight assumption. Mark every estimate as an assumption rather than supplier-confirmed fact.
EU warehouse stock versus factory shipment
An EU-warehouse offer can remove or shift some origin, main-carriage and import tasks from the buyer’s transaction, but warehouse location alone does not establish free circulation, paid taxes, product eligibility, live stock or authorization. A factory offer can show a lower unit price while leaving more freight, customs, delay and working-capital exposure with the buyer.
Compare both offers at the same named destination and the same saleable-unit basis. Ask for a dated stock check, dispatch location, batch allocation and the contracting/invoicing entity. See the full EU warehouse versus factory shipping comparison.
Quotation comparison template
Create one row per exact SKU and one column per supplier. Include these evidence states for every material value:
- Confirmed: stated in a current written quotation or named document.
- Calculated: derived from confirmed inputs; keep the formula visible.
- Assumed: planning value without order-specific confirmation.
- Unknown: not yet supplied; do not silently treat it as zero.
- Not applicable: excluded for a documented reason.
A complete request for quotation should include the destination, exact product links/SKUs, options, quantities, required delivery date, preferred currency, requested Incoterms® rule and named place, buyer/importer role, evidence list and whether alternatives are allowed. Use the wholesale ordering checklist before payment.
Official sources to verify
- ICC Incoterms® 2020 for the official trade-rule framework.
- European Commission: Importing into the EU for Access2Markets coverage of tariffs, taxes, procedures and product requirements.
- European Commission: Calculation of customs duties for EU customs-valuation methods.
- Taxes in Europe database and the relevant national authority for current tax treatment.
Source boundary: official portals explain the framework, but the correct classification, valuation, tax treatment, product rules and importer obligations depend on the actual transaction. Retain the lookup date and evidence used.
Frequently asked questions
Is the lowest wholesale unit price the cheapest offer?
No. It is only one input. Freight, clearance, duties, taxes, handling, evidence work, payment timing and unsaleable units can change the landed cost materially.
Should VAT be included in landed cost?
Record it in the cash requirement. Whether it becomes a permanent cost or a recoverable amount depends on the buyer, destination and transaction; obtain qualified tax advice.
Can I compare DDP and EXW prices directly?
Not without adding the tasks and charges that each quotation leaves with the buyer and confirming the named place, importer role and actual exclusions.
What quantity should divide the total cost?
Use expected saleable units, not automatically shipped units. Preserve any shortage, damage or quarantine assumption in the worksheet.
Does this calculator prove a vape SKU is legal in the destination?
No. Cost comparison and product eligibility are separate controls. Record the destination review in the SKU-by-market eligibility matrix.
Next step: send exact product links, options, quantity and destination through the Artifact Vapor wholesale inquiry page to request current commercial information. A catalog page is not a guarantee of stock, price, authenticity, authorization or destination eligibility.