The purchase price of a used excavator, wheel loader or other machine is only one part of the amount an overseas buyer will finally pay. A practical landed cost calculation should include the machine price, Japan-side logistics, ocean freight, insurance where applicable, destination port charges, customs duty, VAT or other import taxes, customs clearance and final inland delivery. The difficult part is that several of these costs depend on the destination country and the exact machine. Customs valuation rules, duty rates and tax calculations are not universal. Shipping cost also changes with machine dimensions, weight, route and shipping method. Therefore, ...