Costs & payment

Is my first import worth my time?

Your first batch makes commercial sense only if sales cover goods, selling costs and a realistic reward for your time, while leaving enough for overheads and profit. Log minutes by task and channel, then deduct your target hourly reward from contribution. Review factory assembly and packing options with Cambridge China Bridge.

Written by Bono Xu, Founder, Cambridge China Bridge · 4 min read · Updated 2026-10-15

Someone working through invoices at a desk with a calculator and cash

Start with contribution before your own time

Choose the imported batch and sales period you are assessing. Use the landed-price guide for goods and import costs, and the factory-price ceiling guide for the wider contribution calculation. Here, add the work you do yourself rather than rebuilding those worksheets.

Keep contribution before owner time and contribution after your target reward as separate results. The former shows what is available to reward your work and support the business; the latter shows what remains for overheads and profit. Keep unsold stock and unrecovered setup costs visible rather than assuming future sales will pay for them.

Record minutes against the work that caused them

Keep a log with date, channel, order reference, product, units, task, active minutes and outcome. Separate assembly, picking, packing, customer messages and returns. Time normal work as well as awkward cases. Pause for unrelated interruptions, but include time spent finding missing parts, correcting mistakes and preparing replacement parcels. Use the pick-and-pack guide for packing controls.

For shared assembly or packing sessions, record total active minutes and completed saleable units, then allocate time to orders using their unit quantities. Keep learning and bench setup separate from repeat work. Link return messages, checking, repacking and disposal work to the original order and channel. Include refunded orders in the workload; do not divide only by orders whose revenue you kept.

Choose the hourly reward you want to earn

Write down the hourly reward that would make this work worthwhile to you, before personal tax. Base it on what you want to earn and the alternative use of your time. Convert recorded minutes into hours and multiply by that target. Keep unpaid owner time separate from paid labour already included in your costs so the same work is not charged again.

Treat this allowance as a commercial planning measure, separate from your tax calculation. HMRC says that, for self-employed people, money taken from the business for personal use is not an allowable expense. Ask your accountant how actual payments should be treated for your business structure.

Compare channels on the same basis

Give each channel a worksheet using the same product specification, cost basis and sales period. Use actual channel fees, advertising, delivery, packaging and returns costs. Reconcile marketplace payouts so deductions are not charged again. Include customer support and listing maintenance time. Allocate shared batch costs using a stated basis and show any unallocated balance.

Calculate average minutes per order from total channel minutes divided by all orders handled, including subsequently refunded orders. Keep returns time separate within that total so you can see its effect. For an unfinished sales period, show an additional returns allowance based on your observations and label it provisional. Do not assume that dispatched orders have finished generating work.

Repeat this worksheet for each sales channel
MeasureCalculation or record
Contribution before owner timeNet sales revenue less goods, import and selling costs allocated to those sales
Owner hoursAssembly, packing, support and returns minutes converted into hours
Target rewardOwner hours multiplied by your chosen hourly reward
Contribution after target rewardContribution before owner time less target reward
Contribution per owner hourContribution before owner time divided by owner hours; this still has to cover overheads and profit
Batch checkCombine channel results and show remaining setup costs, shared costs and unsold stock separately

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Use the result to change the next order

Compare total contribution after your reward alongside contribution per owner hour and available working time. A channel with stronger contribution per order may consume more hours than you can supply. Test slower assembly, more customer support and unresolved returns. Investigate recurring causes using the customer-returns guide, rather than treating every return as an unavoidable allowance.

If the result is too weak, compare revised prices, simpler pack formats, factory assembly or outsourced fulfilment. Deduct the extra supplier or fulfilment charges before valuing the hours saved. Ask Cambridge China Bridge's staff in China to clarify assembly and packing options against the same specification. For the next-order decision, separate work that will recur from learning costs already incurred, while retaining both in the first-batch review.

Frequently asked questions

Should I cost my own time if I do not pay myself?

Yes, for the commercial decision. Value unpaid hours at your chosen target reward and show the result separately from cash costs and your tax calculation.

How do I calculate packing minutes per order?

Divide total active packing minutes by all orders packed. Include preparation and corrections. For shared sessions, allocate time by the work involved and keep assembly separate.

How do I allow for returns time?

Link messages, checking and repacking to the original order and channel. Include refunded orders in the workload and show a provisional allowance for returns still expected.

Which sales channel is best after my time?

Compare contribution after your target reward, total hours needed and contribution per owner hour. The strongest result per order may not fit your available time or sales volume.

Sources

  1. HMRC: Expenses if you’re self-employed

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