RushRoot EU Export COGS: Vietnam to Rotterdam (2026)

 

Overview

Cost of Goods Sold (COGS) for exporting RushRoot protein drinks from RushRoot-BIG4 Exports, Inc. (Vietnam) to Rotterdam, Netherlands (EU) under Free In (FI) terms. Covers one 20' container (21,888 × 1L packs, $0.48 FOB) and one 40' container (24,224 × 330ml bottles, $0.32 FOB), including all costs and duties.

 

Assumptions

• Incoterms: FI Rotterdam (seller covers costs to port, buyer handles pickup).

• HTS Code: 2106.90.92 (12.8% duty, food supplements). Alternative: 0% under EVFTA.

• VAT: 21% (Netherlands, buyer-paid, included in landed COGS).

• Containers: 20' (21,888 units, 15 CBM), 40' (24,224 units, 3.3 CBM).

• Costs: FOB, Vietnam LLC ($26,248/year), export fees ($315/container), freight ($2,500/20', $4,500/40'), insurance (0.75%), duties (0–12.8%), port fees ($250/20', $400/40'), customs clearance ($200), VAT (21%).

 

COGS Breakdown

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Analysis

• COGS:

  • 20' (1L): $0.8743 (12.8% duty) or $0.7977 (0% EVFTA), 66–82% above FOB ($0.48) due to freight (13%), VAT (16–21%), duties (0–9%).

  • 40' (330ml): $0.7418 (12.8% duty) or $0.6767 (0% EVFTA), 111–132% above FOB ($0.32), higher than prior ($0.4266–$0.4702) due to low volume (24,224 units) inflating freight ($0.1857/unit) and fixed costs ($0.0104/unit LLC).

• Margins: At $2.50 (1L) and $1.25 (330ml) reseller prices, gross margins are 65–68% (1L) and 41–46% (330ml). 330ml needs $1.50 reseller price for 50% margins.

• EVFTA: 0% duty saves $0.0766 (1L, 8.8%) and $0.0651 (330ml, 8.8%), key for EU competitiveness.

• Risks:

  • HTS 2106.90.98 (9% duty): COGS $0.8624 (1L), $0.7293 (330ml).

  • Peak-season freight (+20%, $500–$900): +$0.0228 (1L), +$0.0372 (330ml).

  • 40' underutilization (24,224 units, ~10% capacity) raises COGS.

  • EFSA compliance requires labeling/certifications.

 

Recommendations

1. Secure HTS 2106.90.92 and 0% EVFTA duty via BTI (Netherlands Customs, +31-45-574-3031).

2. Use 20' container for 330ml (24,224 units) to lower freight ($2,500), reducing COGS by ~$0.082/unit.

3. Negotiate freight ($2,000/20', $4,000/40') and LLC ($400/20', $200/40').

4. Target 500,000 EU units (Year 3), offering VAT absorption or $1.50 (330ml) reseller price.

5. Ensure EFSA-compliant labeling via RITA Beverage.

6. Monitor Rotterdam fees (maersk.com) and EVFTA updates (ec.europa.eu).

Sources: ec.europa.eu, trade.gov, fnm-vietnam.com, maersk.com, Statista, Viettonkin, Freightos.

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Extra Notes

• COGS Impact: The corrected 40' container (24,224 units) significantly increases 330ml COGS ($0.6767–$0.7418 vs. $0.4266–$0.4702) due to underutilization (10% of 242,240 capacity), with freight ($0.1857/unit) and fixed costs (LLC $0.0104/unit) driving the spike. 1L COGS ($0.7977–$0.8743) is unchanged.

• Margin Challenge: 330ml margins (41–46% at $1.25) fall below the 50–60% target, requiring a reseller price increase ($1.50 for 52% margin at $0.6767) or a 20' container to lower freight.

• Next Steps: Switch 330ml to a 20' container (COGS ~$0.60 with $2,500 freight) and confirm 0% EVFTA duty to maximize margins.

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RushRoot Swiss Export COGS: Vietnam to Basel (2026) 

 

Overview

Cost of Goods Sold (COGS) for exporting RushRoot protein drinks from RushRoot-BIG4 Exports, Inc. (Vietnam) to Basel, Switzerland (Rhine port) under Free In (FI) terms. Covers one 20' container (21,888 × 1L packs, $0.48 FOB) and one 40' container (24,224 × 330ml bottles, $0.32 FOB), including all costs and duties.

 

Assumptions

• Incoterms: FI Basel (seller covers costs to port, buyer handles pickup).

• HTS Code: 2106.90.92 (6% duty, food supplements). Alternative: 0% under EFTA-Vietnam FTA.

• VAT: 8.1% (Switzerland, buyer-paid, included in landed COGS).

• Containers: 20' (21,888 units, 15 CBM), 40' (24,224 units, 3.3 CBM).

• Costs: FOB, Vietnam LLC ($26,248/year), export fees ($315/container), freight ($2,800/20', $4,800/40'), insurance (0.75%), duties (0–6%), port fees ($300/20', $450/40'), customs clearance ($250), VAT (8.1%).

 

COGS Breakdown

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Analysis

• COGS:

  • 20' (1L): $0.7634 (6% duty) or $0.7265 (0% EFTA), 51–59% above FOB ($0.48) due to freight (17%), VAT (7–8%), duties (0–5%).

  • 40' (330ml): $0.6487 (6% duty) or $0.6175 (0% EFTA), 93–103% above FOB ($0.32), higher than prior ($0.3769–$0.3974) due to low volume (24,224 units) inflating freight ($0.1981/unit) and fixed costs ($0.0104/unit LLC).

• Margins: At $2.50 (1L) and $1.25 (330ml) reseller prices, gross margins are 69–71% (1L) and 48–51% (330ml). 330ml needs $1.50 reseller price for 50%+ margins.

• EFTA: 0% duty saves $0.0369 (1L, 4.8%) and $0.0312 (330ml, 4.8%), key for Swiss competitiveness.

• Comparison to EU (Rotterdam):

  • 1L: 9–14% lower than EU ($0.7977–$0.8743) due to lower VAT (8.1% vs. 21%) and duties (6% vs. 12.8%).

  • 330ml: 4–14% lower than EU ($0.6767–$0.7418), but high COGS due to 40' underutilization.

• Risks:

  • HTS 2106.90.98 (4% duty): COGS $0.7542 (1L), $0.6396 (330ml).

  • Peak-season freight (+20%, $560–$960): +$0.0256 (1L), +$0.0396 (330ml).

  • 40' underutilization (24,224 units, ~10% capacity) raises COGS.

  • FSVO compliance requires labeling/certifications.

 

Recommendations

1. Secure HTS 2106.90.92 and 0% EFTA duty via BTI (Swiss Customs, +41-58-469-65-11).

2. Use 20' container for 330ml (24,224 units) to lower freight ($2,800), reducing COGS by ~$0.082/unit.

3. Negotiate freight ($2,300/20', $4,200/40') and LLC ($400/20', $200/40').

4. Target 500,000 Swiss units (Year 3), offering 4% VAT absorption or $1.50 (330ml) reseller price.

5. Ensure FSVO-compliant labeling via RITA Beverage.

6. Monitor Basel fees (Maersk) and EFTA updates (apec.org).

Sources: bazg.admin.ch, trade.gov, fnm-vietnam.com, Statista, Viettonkin, Freightos.

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​Extra Note:​

• Margin Challenge: 330ml margins (48–51% at $1.25) fall below the 50–60% target, requiring a reseller price increase ($1.50 for 57% margin at $0.6175) or a 20' container to lower freight.

• Swiss Advantage: COGS is 4–14% lower than EU (Rotterdam, artifact 9e2bff8b) due to lower VAT (8.1% vs. 21%) and duties (6% vs. 12.8%), making Switzerland a more cost-effective entry point.

• Next Steps: Switch 330ml to a 20' container (est. COGS $0.5357–$0.5669 with $2,800 freight) and confirm 0% EFTA duty to maximize margins.

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RushRoot UK Export COGS: Vietnam to Felixstowe UK (2026)

 

Overview

Cost of Goods Sold (COGS) for exporting RushRoot protein drinks from RushRoot-BIG4 Exports, Inc. (Vietnam) to Felixstowe, UK under Free In (FI) terms. Covers one 20' container (21,888 × 1L packs, $0.48 FOB) and one 40' container (24,224 × 330ml bottles, $0.32 FOB), including all costs and duties.

 

Assumptions

• Incoterms: FI Felixstowe (seller covers costs to port, buyer handles pickup).

• HTS Code: 2106.90.92 (6.4% duty, food supplements). Alternative: 0% under UKVFTA.

• VAT: 20% (UK, buyer-paid, included in landed COGS).

• Containers: 20' (21,888 units, 15 CBM), 40' (24,224 units, 3.3 CBM).

• Costs: FOB, Vietnam LLC ($26,248/year), export fees ($315/container), freight ($2,600/20', $4,600/40'), insurance (0.75%), duties (0–6.4%), port fees ($270/20', $420/40'), customs clearance ($220), VAT (20%).

 

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​Analysis

• COGS:

  • 20' (1L): $0.8290 (6.4% duty) or $0.7904 (0% UKVFTA), 65–73% above FOB ($0.48) due to freight (14%), VAT (15–16%), duties (0–5%).

  • 40' (330ml): $0.7038 (6.4% duty) or $0.6711 (0% UKVFTA), 109–120% above FOB ($0.32), due to low volume (24,224 units) inflating freight ($0.1898/unit) and fixed costs ($0.0104/unit LLC).

• Margins: At $2.50 (1L) and $1.25 (330ml) reseller prices, gross margins are 67–68% (1L) and 44–46% (330ml). 330ml needs $1.50 reseller price for 50%+ margins.

• UKVFTA: 0% duty saves $0.0386 (1L, 4.7%) and $0.0327 (330ml, 4.6%), key for UK competitiveness.

• Comparison:

  • Switzerland: UK COGS 7–14% higher for 1L ($0.7904–$0.8290 vs. $0.7265–$0.7634), 8–14% higher for 330ml ($0.6711–$0.7038 vs. $0.6175–$0.6487) due to higher VAT (20% vs. 8.1%).

  • EU: UK COGS 5–7% lower for 1L ($0.7904–$0.8290 vs. $0.7977–$0.8743), 1–5% lower for 330ml ($0.6711–$0.7038 vs. $0.6767–$0.7418) due to lower duties (6.4% vs. 12.8%).

• Risks:

  • HTS 2106.90.98 (4% duty): COGS $0.8202 (1L), $0.6949 (330ml).

  • Peak-season freight (+20%, $520–$920): +$0.0238 (1L), +$0.0380 (330ml).

  • 40' underutilization (24,224 units, ~10% capacity) raises COGS.

  • FSA compliance requires labeling/certifications.

 

Recommendations

1. Secure HTS 2106.90.92 and 0% UKVFTA duty via BTI (UK Customs, +44-300-200-3700).

2. Use 20' container for 330ml (24,224 units) to lower freight ($2,600), reducing COGS by ~$0.082/unit.

3. Negotiate freight ($2,100/20', $4,100/40') and LLC ($400/20', $200/40').

4. Target 500,000 UK units (Year 3), offering 10% VAT absorption or $1.50 (330ml) reseller price.

5. Ensure FSA-compliant labeling via RITA Beverage.

6. Monitor Felixstowe fees (maersk.com) and UKVFTA updates (gov.uk).

Sources: gov.uk, trade.gov, freightos.com, maersk.com, Statista, Viettonkin.

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Extra Notes

• COGS Impact: The 40' container (24,224 units) for 330ml results in high COGS ($0.6711–$0.7038) due to underutilization (~10% capacity), with freight ($0.1898/unit) and fixed costs (LLC $0.0104/unit) driving costs. 1L COGS ($0.7904–$0.8290) is competitive.

• Margin Challenge: 330ml margins (44–46% at $1.25) fall below the 50–60% target, requiring a reseller price increase ($1.50 for 54% margin at $0.6711) or a 20' container to lower freight.

• UK Positioning: UK COGS is 5–7% lower than EU (artifact 9e2bff8b) for 1L and 1–5% lower for 330ml due to lower duties (6.4% vs. 12.8%), but 7–14% higher than Switzerland (artifact df255a42) due to higher VAT (20% vs. 8.1%). UKVFTA’s 0% duty enhances viability.

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FACT: The most expensive country Switzerland is the most affordable to get RushRoot's BIG4 products in.🚀​​​​​​​​​​

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