What does a trial lot of return goods cost? A worked example

What is a trial lot and why start with one?

A trial lot is a deliberately small first purchase, for example 100 kg, with which you test a product line before ordering larger volumes. Our Amazon Shipping Bags (BP2) and Parcel Returns Small/Mid have no fixed minimum order, so such a test purchase is possible; our Full Truck lines have a considerably higher minimum order. For a starter, the trial lot is therefore the logical entry point.

The goal is not profit on those first 100 kg, but information: how many parcels are in a kilo, what share is sellable straight away, how many hours sorting takes and at what price a box sells to your customers. Those four figures determine whether scaling up is wise. Results differ per lot, so a second trial lot can turn out differently from the first.

Worked example 1: 100 kg Amazon Shipping Bags (BP2)

Suppose you buy 100 kg of Amazon Shipping Bags (BP2) at €5.25 per kilogram. The goods then cost €525 excl. VAT. On top of that comes, as a rule, 21% VAT: €110.25, so you transfer €635.25. For VAT-registered businesses that VAT can usually be reclaimed through the VAT return, but you do pre-finance the amount until it is refunded; discuss with your accountant how that works in your situation.

This line consists of original small Amazon parcels in paper shipping bags that could not be delivered (NPAI), A grade, typically containing small electronics accessories, beauty products, small household items and office supplies. Because the parcels are sealed, the sorting work is limited: you weigh, count and divide by size. CNJ is an independent wholesaler and not affiliated with Amazon; the name only describes the origin.

Worked example 2: 100 kg Parcel Returns Small/Mid

If you opt for 100 kg of Parcel Returns Small/Mid (DHL/Hermes/GLS) at €6.00 per kilogram, the goods price is €600 excl. VAT. Adding 21% VAT, €126, brings the payment to €726. The difference from the shipping bags is therefore €75 excl. VAT per 100 kg, in exchange for a different composition: mixed return parcels with electronics, kitchenware, toys and small household items, in A–B grade.

Return parcels were received, opened and sent back by consumers, so traces of use occur and it pays to assess per parcel what you sell sealed and what you had better offer per item. That takes more sorting time than with shipping bags. Which line suits you better depends on your sales channel: a market stall or live unboxing calls for something different from a web shop selling individual items. CNJ is not affiliated with DHL, Hermes or GLS; the names describe the origin.

The costs that are not on the price list: freight, time and packaging

The goods price is never your full purchase price. Freight is not included with us and is quoted per request, depending on destination and volume; you can also collect the lot yourself from our warehouse in The Hague, in which case you count your own travel time and transport. In addition there are costs you only see once you track them. At a minimum, account for:

A simple way to summarise this is the landed cost per kilogram: goods price plus freight, divided by the weight. Suppose, purely as an assumption, that freight for 100 kg comes to €60; the landed cost of the shipping bags is then (€525 + €60) / 100 = €5.85 per kilogram excl. VAT. That is the figure you continue calculating with, not the bare price list.

• Freight or collection costs: the quoted amount, or your own kilometres and hours when collecting.
• Sorting time: the number of hours for weighing, counting, assessing and dividing, at your own hourly rate.
• Packaging: boxes, filling material, tape and labels for every box you put together.
• Shipping to your customer: the postage per box, if you sell online.
• Storage: the space the lot occupies between receipt and sale.
• Payment and platform costs: transaction fees or commission of the channel you sell on.

Calculating back from sales price per box to maximum buy price per kilo

The most important calculation runs in reverse: you start from what your customer is willing to pay and end at what you may pay per kilo at most. Suppose, as a hypothetical example, that you sell sealed parcels individually as a box for €15 including VAT. Excluding VAT that is €15 / 1.21 = €12.40 (rounded). Deduct the costs per box, for example €1 packaging and €4 shipping, and €7.40 remains; set aside €3 for your labour and margin, and €4.40 per box is left for buying the goods.

Now the average weight per parcel counts, which you only get from your own trial lot. If a parcel weighs 0.5 kg on average, you get two boxes out of a kilo and the landed cost may be at most 2 × €4.40 = €8.80 per kilogram; at €5.85 you are well within that limit in this example. If a parcel weighs 1 kg on average, the limit is €4.40 per kilogram and the same sales price no longer matches this buy price. Then you raise the box price, lower the costs per box or choose a different size.

Test first, then scale: what to measure on your trial lot

A trial lot is only useful if you record the outcomes. Keep a simple overview from the day of receipt, on paper or in a spreadsheet, so that after the last sale you can decide on real figures instead of a feeling. Note at least the following points:

With those figures you choose between three options: reorder the same line, switch to another line, or agree a recurring delivery so your stock grows with your sales. Only scale up when two consecutive trial lots give a comparable picture, because one good or one disappointing lot says little on its own. How to plan the working capital for that is covered in our article on cash flow when buying lots.

• Weight purchased, goods price and freight, combined as landed cost per kilo.
• Number of parcels and the average weight per parcel.
• Number of sellable parcels or items versus unsellable ones, and the reason.
• Sorting time in hours, converted to minutes per kilo.
• Average sales price per box and the number of days until the bulk was sold.
• Complaints, returns and customer questions, as a signal for your product description.

Frequently asked questions

How much does 100 kg of return goods cost at a wholesaler?

At CNJ, 100 kg of Amazon Shipping Bags (BP2) costs €525 excl. VAT (€5.25 per kilogram) and 100 kg of Parcel Returns Small/Mid €600 excl. VAT (€6.00 per kilogram), prices as of September 2026. Add 21% VAT and freight; we quote freight per request, or you collect the lot in The Hague. There is no volume discount.

Is there a minimum order for a trial lot?

For the Amazon Shipping Bags (BP2) and the Parcel Returns Small/Mid there is no fixed minimum order, so a trial lot of, say, 100 kg is possible. Our Full Truck lines do have a minimum order, such as 66 boxes of Amazon Overstock Boxes or 5,000 kg of Amazon Mystery Box. We confirm stock and send a quote including freight.

Can I reclaim the VAT on a trial lot?

If you are a VAT-registered business, the VAT on business purchases is generally deductible as input tax in your VAT return. You do pay the amount first and receive it back later, so it temporarily weighs on your working capital. For business buyers from other EU countries the VAT can, under certain conditions, be reverse-charged. Discuss your situation with an accountant.