Prepared by CargoNet Polska · Content updated: 7 September 2026. This is not the date of a new freight tariff.
What makes up the complete import cost?
Start with the purchase price and the supplier’s agreed scope. Do not add freight or insurance twice if already included. State the Incoterms rule with its named place or port.
| Item | What to check |
|---|---|
| Goods and purchase terms | Price, currency, Incoterms and costs covered by the supplier. |
| Collection and origin operations | Delivery to port or consolidation warehouse, export handling, documents and local charges, as quoted. |
| Ocean freight | FCL: container type and number. LCL: the quoted W/M basis, minimum and rounding rules. |
| Destination operations | Terminal handling, documents and release; LCL also involves deconsolidation. Confirm what is included. |
| Customs and import taxes | The broker’s service fee is separate from duty, VAT and any excise duty. Classification, origin and transaction terms require verification. |
| Final delivery, unloading and storage | Exact address, vehicle access, unloading method and agreed Smart-Warehouse handling if required. |
| Insurance and conditional charges | Cargo cover, exclusions, inspections, storage and waiting charges are not automatically included in every freight rate. |
Landed cost is the agreed calculation of bringing the goods to a specified destination. Distinguish cash requirements from economic cost: deductible VAT should not automatically be treated as a permanent cost. Deduction eligibility and accounting treatment require individual verification.
LCL or FCL — compare the same delivery
LCL shares a consolidation; FCL dedicates a container to your shipment. CBM alone does not decide the better option. Weight, stackability, local operations, equipment and delivery can change the comparison.
| Compare | LCL — shared container | FCL — full container |
|---|---|---|
| Pricing basis | Package dimensions, gross weight, CBM, stackability and the W/M tariff. | Container type and number, weight, dimensions, loading method and equipment limits. |
| Handling | Collection, consolidation, deconsolidation and agreed local operations. | Container positioning or loading and agreed terminal operations. |
| Customs and delivery | Broker scope and delivery to a specific address, including unloading conditions. | The same address and scope, plus empty-container return conditions. |
| Timing and conditional charges | Readiness, consolidation schedule, release and storage allowance. | Readiness, sailing, free time, waiting and equipment return deadlines. |
| Comparable total | Included costs, explicit exclusions, currencies and validity. | Identical scope: do not compare port-to-port freight with a door-to-door price. |
A decision example without an invented rate
Several pallets are ready at one factory. We request dimensions, weight, stackability and the required date, then compare LCL and a suitable FCL option to the same warehouse. If only part of the order is urgent, AIR or RAIL can be assessed for that part while the balance travels by sea. Capacity and timing must be confirmed for each option.
Compare LCL and FCL for my cargoWhich charges can arise after the container arrives?
After arrival, charges may come from the carrier or agent, terminal, customs broker and inland transport provider. Some are normal agreed services, some arise only after an inspection or extra handling, and delay charges begin when the relevant free period is exceeded.
| Group | What it may include | What to verify |
|---|---|---|
| Normal charges | Agreed terminal operations, documents and release, customs-broker service and delivery. | Whether each item is included, who invoices it and the charging unit. |
| Conditional charges | Inspection, scanning, examination, weighing, extra moves, testing or special-equipment handling. | Which event triggers the cost and who approves the operation. |
| Delay charges | Storage, demurrage, detention, vehicle waiting or redelivery. | Free time, starting event, calendar or working days, later rate and responsible party. |
Free time, storage, demurrage and detention
| Term | Practical meaning | Control question |
|---|---|---|
| Free time | The agreed period without the specified charge. | How many days, which type, from what event and for which charge? |
| Storage | Use of terminal, depot or warehouse space beyond the tariff allowance. | Is it billed separately by the terminal and by which unit? |
| Demurrage | In the usual split, holding the carrier’s container inside the terminal beyond free time. | Is it separate from storage and when does the clock start? |
| Detention | In the usual split, holding the carrier’s container outside the terminal after pickup. | When and to which depot must the empty container be returned? |
A carrier may instead apply combined demurrage and detention. The specific booking conditions control. There is no single free-time rule for every port, equipment type and customer.
FCL and LCL create different risks
FCL: manage documentary and customs release, terminal pickup, unloading and timely return of the empty equipment. LCL: focus on CFS deconsolidation, release and possible cargo storage; the consignee normally does not take the whole container away for unloading.
What should be ready before ETA?
- Commercial invoice, packing list, BL and the data or documents required for customs clearance.
- BL release method, destination charges, terminal and cargo-availability confirmation.
- Free-time terms, customs plan, appointment, vehicle and a ready unloading location.
- For FCL: empty-return depot and gate-in or EIR evidence after return.
The vessel ETA is not automatically the container-availability date. Missing documents, customs release, payment, appointment or unloading capacity can delay pickup and trigger further charges.
CIF does not automatically cover import clearance, duty, VAT, warehouse delivery or every destination charge. Obtain a written cost breakdown before accepting the PI and avoid double counting. Read the Chinese CIF guide (PL).
Duty and VAT example — no double-counted transport
Simplified example: the customs value is PLN 10,000 and already includes the relevant transport costs. Assuming 4% duty, customs duty is PLN 400. With no excise duty or other required additions, the VAT taxable amount is PLN 10,400. At an assumed 23% VAT rate, import VAT is PLN 2,392. Do not add the same transport costs again.
Transport and insurance to the point of entry into the EU are generally included in customs value (UCC Article 71). Article 30b of the Polish VAT Act also includes required additional costs not already included in customs value, to the first destination in Poland, and transport to another EU destination known at import. The 4% and 23% rates are assumptions for this example, not universal rates.
EUR-Lex — UCC / UKC, art. 71 · ELI — VAT, art. 30b / 33a · PUESC — art. 33a
Businesses registered as active VAT taxpayers in Poland may account for import VAT in their VAT return under Article 33a, subject to individually verified statutory conditions. Active VAT registration alone is not sufficient. This is not a VAT exemption.
Article 33a: import VAT (PL)This guide explains general principles; it is not an individual tax calculation or tax advice. Confirm classification, rates and accounting conditions for the transaction.
What should you send for a comparable quotation?
- Goods description, use and known HS/CN code; batteries, chemicals or special handling requirements.
- Number and type of packages, dimensions per unit, gross weight, total CBM and stackability.
- Collection point in China and full delivery address, vehicle access and unloading conditions.
- Incoterms with the named place or port, and services already paid by the supplier.
- Cargo-ready date and required delivery date; identify any urgent part of the order.
- Customs, insurance and storage needs; available documents and any missing information.
Missing some details? Tell us what is unknown and we will identify what needs confirmation. An inquiry is not a booking; price, scope and timing are confirmed individually.
Frequently asked questions about arrival charges
What is the difference between demurrage and detention?
In the usual split, demurrage covers a full container remaining at the terminal beyond free time, while detention covers use of the container after pickup until the empty equipment is returned. Some carriers use combined terms, so the booking conditions control.
Are storage and demurrage the same charge?
Do not assume so. Storage may be charged by the terminal for occupied space, while demurrage may be charged by the carrier for its equipment. Check both the tariff and quotation.
When does free time start?
There is no universal rule. The starting event, day type and end point depend on the carrier, terminal, direction, equipment and booking conditions.
Does CIF mean there will be no extra charges after arrival?
No. CIF does not automatically include import clearance, duty, VAT, warehouse delivery or every destination charge. Check the written scope before accepting the PI.
How can delay charges be reduced?
Before ETA, prepare the documents and confirm BL release, customs clearance, free time, cargo availability, appointment, unloading and the empty-container return depot.
Does detention apply to LCL cargo?
An LCL consignee normally does not collect the full container for unloading, but deconsolidation, release and cargo-storage charges can still apply under the quotation and CFS rules.
Let’s price collection through delivery
Missing some details? Tell us what is unknown and we will identify what needs confirmation. An inquiry is not a booking; price, scope and timing are confirmed individually.
Compare LCL and FCL for my cargo Call: +48 502 406 787Sources and update
Time-related definitions and rules are based on official carrier terms and current terminal tariffs. The tariffs illustrate the mechanism, not a universal rate for every shipment. Legal references: UCC Article 71, Articles 30b and 33a of the Polish VAT Act, and the PUESC procedure.
Maersk — D&D terms · Maersk — standard free time · Baltic Hub — 2026 tariff · BCT Gdynia — 2026 tariff
EUR-Lex — UCC / UKC, art. 71 · ELI — VAT, art. 30b / 33a · PUESC — art. 33a