Tool 2 of 2
Korea shelf-price ladder
Per unit, in whichever single currency you think in. Change any number and the ladder redraws. The defaults are placeholders, not market data; put your real quotes in.
How the ladder is built
- CIF = export price + freight and insurance.
- Duty = CIF × duty rate. Import VAT at the border = (CIF + duty) × 10% (VAT Act art. 29(2)); the importer recovers it, so it is shown but not added.
- Landed cost = CIF + duty + clearance and logistics.
- Importer price = landed cost ÷ (1 − importer margin). Shelf ex VAT = importer price ÷ (1 − retailer margin).
- Shelf price = shelf ex VAT × 1.10 (VAT Act art. 30).