The sequence below covers what changed, what it now requires of you operationally, and why your landed cost model is probably still running on 2024 assumptions. Why this hits landed cost harder than the duty rate suggestsThe instinct is to model the change as a duty percentage added to unit cost. Under the accrual method, cost of goods sold should reflect the actual landed cost of the specific units that shipped. Sellers who assumed their sync tool handled cost of goods sold often find it handles revenue and fees only. The ones running on estimated landed cost will find out when the year closes, and by then the pricing decisions made on wrong margin data will already be a year old.