Audit — Assumptions & Known Gaps
Break-even logic: Shows units to sell to fully recoup this SKU's share of landed investment (= total landed ÷ sell price). Not a contribution-margin formula.
Insurance excluded: Cargo insurance is ~0.5% of CIF value — add roughly ₹2,000–4,000 to your landed cost for accuracy.
Ball cost is per carton; paddle cost is per unit. Ball ¥500/ctn ÷ 250 balls = ¥2/ball (₹27.8). The per-unit landed cost shown in the SKU cards already accounts for this correctly.
CHA pro-rated by carton count. Actual CHA at Kandla may charge flat per-BOE + % of duty. Verify with your Kandla CHA directly. ₹15–20k/shipment is a reasonable estimate for LCL.
HS Codes: Balls → 9506.69.90, Paddles → 9506.59.90. Both attract 10% BCD currently. Verify before you file — misclassification leads to demand notices.
IEC required: You need an Import Export Code (₹500, online at DGFT) before the shipment can clear customs.
Anti-dumping duty: No current ADD on pickleballs/paddles from China. Check DGTR before finalising.
Freight quote validity: LCL rates from China fluctuate weekly. Get a fresh quote from your freight forwarder before placing the order.
GST on selling: When you sell domestically, you'll collect 18% GST from the buyer (on top of your sell price). That's the buyer's cost — not shown here — but factor it into your retail pricing strategy.