A step-by-step method to convert an Indonesian FOB USD/kg quote for frozen tuna loins into a true landed USD/kg at your warehouse in 2026. Includes freight, surcharges, THC, duties/taxes, brokerage, inspections, glazing/yield, and risk buffers—with an illustrative 40’ reefer example.
If you’ve ever signed an attractive FOB tuna loin price and then watched your true cost balloon after arrival, this guide is for you. We’ve priced, shipped, and reconciled more frozen tuna loins than we can count. And yes, a clean landed USD/kg is not only possible, it’s repeatable. Here’s the playbook we use and share with quality‑focused buyers.
Why your FOB USD/kg isn’t your cost
FOB Indonesia covers product, export docs, and handling up to the ship’s rail. From there, the meter starts running on you. Reefer ocean freight, bunker and low‑sulfur fuel surcharges, destination THC and port fees, customs clearance, inspections, drayage, and the sneaky ones—reefer monitoring, demurrage/detention—add up quickly. Then there’s glaze math and yield loss after thawing. Miss any of these and your margin disappears. So let’s turn an FOB tuna loin price into a defensible landed USD/kg for 2026.
The 2026 formula: FOB to landed USD/kg
At a high level:
- Landed cost per net kg = FOB USD/kg + freight and surcharges per kg + destination and delivery per kg + duty/tax per kg + broker/inspection per kg + insurance per kg + risk buffer per kg.
- If you expect yield loss on thaw/trim, divide by the expected yield to get your effective cost per usable kg.
We’ll break each input down, then run a worked example.
Which HS code and duty apply in 2026?
Use HS 0304.87 for frozen tuna fillets/loins. It’s the code most customs authorities expect for frozen tuna loins. Then confirm your country’s current duty in its tariff database.
- USA: Look up HTSUS 0304.87.00 on the USITC HTS search. Historically this line has been “Free” MFN, but confirm the 2026 entry and any trade remedies before booking.
- EU: Check TARIC for CN 0304.87. Many EU fish fillet lines are duty‑free, but verify your exact subheading and any preference status for Indonesian origin.
- Elsewhere: Use your customs portal with 0304.87 and “Thunnus spp.” If in doubt, ask your broker to issue a binding ruling. Practical takeaway: Don’t guess the rate. Confirm 0304.87 duty for your destination before you negotiate FOB.
What reefer ocean freight and surcharges to budget from Indonesia?
In our experience, reefer freight is the biggest variable. For Indonesia to US West Coast or EU North Continent, the all‑in ocean number swings with seasonality, space, fuel, and equipment balance. You’ll see these components:
- Base ocean rate for a 40’ reefer.
- BAF and LSS/ECA fuels. These move quarterly or monthly.
- PSS/GRI. Carriers use these when space tightens.
- Equipment imbalance and peak season surcharges. Common on Southeast Asia reefer exports.
- War risk/contingency if applicable. You only need the “all‑in” per container and the net kg loaded. Divide container cost by net kg to get USD/kg. Example: If all‑in freight and surcharges are 6,500 USD for a 40’ reefer and you load 26,000 kg net, that’s roughly 0.25 USD/kg.
Practical takeaway: Always ask your forwarder for a single “all‑in” reefer quote valid for specific weeks, then convert to USD/kg using your planned net load.
THC and destination charges you should expect
Beyond ocean freight, plan these common destination items for reefer seafood:
- Destination THC/wharfage and port fees.
- Reefer plug‑in and monitoring at terminal.
- Importer Security Filing (US), AMS/ACI entries where applicable.
- Customs clearance and broker fee.
- FDA/USDA/Port Health potential exams and associated handling.
- Chassis, pre‑pull, drayage to your cold store, appointment fees.
- Transload or palletization if needed. We convert each container‑level charge to per‑kg and add it to the model.
How glazing percentage changes your price per net kg
Here's the thing. Glaze is protective ice, not edible fish. Quotes should be on net weight, not gross with glaze. If someone quotes on gross, convert immediately:
- Effective net price = Gross price ÷ (1 − glaze%).
- Example: 5.80 USD/kg on 10% glaze equals 5.80 ÷ 0.90 = 6.44 USD/kg net. That’s a big jump. We only price, invoice and load on net weight for loin programs. It keeps math honest.
How much shrink or yield loss to assume on tuna loins
After thaw and trim, you’ll lose some weight. On clean IQF yellowfin or bigeye loins we see:
- Thaw drip 1–3% depending on cold‑chain discipline.
- Trim for oxidation/dry edges 1–4% depending on spec and program. As a planning number, 2–5% is reasonable for foodservice loin specs. Sashimi‑tight specs can be higher. We recommend baking a conservative 3–5% into your landed model, then true‑up with your QA team after first receipts.
Include insurance and risk buffers
- Cargo insurance for FOB shipments typically runs around 0.1–0.3% of cargo value. Use your actual premium.
- Demurrage and detention can wreck margins. We assign a small container‑level buffer to the model to cover a 1–2 day hiccup. If you never use it, it drops to your bottom line.
Worked example: Indonesia to Los Angeles, 1×40’ reefer, 26,000 kg net
Assume a straightforward yellowfin loin program, invoiced on net weight. All numbers below are illustrative, so plug in your live quotes.
- FOB Indonesia: 6.20 USD/kg net.
- Ocean freight all‑in (base + BAF + LSS + PSS + EIS): 6,500 USD per 40’ reefer.
- Destination THC/port/reefer monitoring: 1,650 USD per container.
- Broker, ISF/entry, FDA handling and typical inspection: 750 USD per container.
- Drayage to your cold store: 1,100 USD per container.
- Cargo insurance: 0.20% of cargo value.
- Duty: USA HTSUS 0304.87.00 assumed 0% for illustration.
- Risk buffer for demurrage/detention: 500 USD per container.
- Expected shrink on thaw/trim: 3%.
Convert to USD/kg:
- Freight per kg: 6,500 / 26,000 = 0.25
- Destination THC/port/monitor per kg: 1,650 / 26,000 = 0.063
- Broker + inspections per kg: 750 / 26,000 = 0.029
- Drayage per kg: 1,100 / 26,000 = 0.042
- Insurance per kg: cargo value is 6.20 × 26,000 = 161,200; 0.20% = 322; 322 / 26,000 = 0.012
- Risk buffer per kg: 500 / 26,000 = 0.019
Add it up:
- Adders per kg ≈ 0.25 + 0.063 + 0.029 + 0.042 + 0.012 + 0.019 = 0.415
- Landed pre‑yield per kg = 6.20 + 0.415 = 6.615 USD/kg
- Effective per usable kg (3% shrink) = 6.615 ÷ 0.97 ≈ 6.82 USD/kg That’s your defendable landed target for this set of assumptions.
What if the seller quoted 5.80 USD/kg on gross with 10% glaze? Convert first: 5.80 ÷ 0.90 = 6.44 USD/kg net. Run the same adders and you’ll often find “cheap” gross quotes aren’t cheaper.
CIF vs FOB for tuna loins in 2026: which wins?
We’re pragmatic. Choose the option that gives you control and clarity.
- CIF pros: One number to the destination port. Easier budgeting. Less admin. CIF can shine when you lack reefer freight leverage.
- CIF cons: You inherit the seller’s routings and schedules. Markups on freight/surcharges can be opaque. Insurance terms aren’t always aligned with your risk appetite.
- FOB pros: You control sailing windows, carrier choice, and cold‑chain handling. You see every cost line and can bid forwarders.
- FOB cons: More moving parts. If you neglect a surcharge or misjudge free time, your cost goes sideways. Our rule: Get a CIF and an FOB+freight comparison for the same ETD and then compare per‑kg landed. Pick the cleaner outcome with the better cold‑chain plan.
20’ vs 40’ reefer capacity for tuna loins
- 20’ reefer: roughly 12–13 metric tons net for loin cartons.
- 40’ reefer: commonly 24–27 metric tons net. We model 26,000 kg in most cases. Because many destination fees are per container, 40’ units usually deliver a lower USD/kg for the same lane and spec, assuming you can consolidate volume without delaying production.
Common mistakes that kill tuna loin margins
- Pricing or buying on gross weight with heavy glaze. Always convert to net.
- Ignoring reefer monitoring, plug‑in, chassis, or appointment fees at destination. They add up.
- Assuming zero shrink. Build 2–5% into your planning model and validate with your QA team.
- Taking someone’s “duty‑free” claim on faith. Confirm HS 0304.87 in your tariff.
- No buffer for demurrage/detention. Even a small reserve per container protects your P&L.
Quick checklist and next steps
- Lock your spec and pack. Net weight invoicing only. Define allowed glaze.
- Confirm HS 0304.87 and duty for your market. Get it in writing from your broker.
- Get two forwarder quotes for the same ETD. Ask for a single “all‑in” reefer number and free‑time terms.
- Convert every container‑level charge to USD/kg. Build your landed worksheet.
- Plan shrink and risk buffers. Then pressure‑test the model at high and low freight scenarios.
- Only then negotiate your FOB tuna loin price. If you’d like us to sanity‑check your landed worksheet or share our live template, Contact us on whatsapp. And if you’re benchmarking specs and formats, our tuna range includes Bigeye Loin, Yellowfin Steak, and Yellowfin Saku (Sushi Grade). You can also View our products to see compatible cuts if you’re building mixed 40’ programs.
What’s interesting is how quickly this process creates alignment. Everyone sees the same per‑kg math. Negotiations get easier. And you don’t need a dozen shipments to dial in your real cost. You just need one rigorous model and the discipline to keep it current. We can help with both.