Estimate Only
This calculator provides estimated import duties and fees for US imports. Actual duty rates depend on the specific HS code, trade agreements, country of origin rulings, and current tariff schedules. Tariff rates change frequently due to trade policy. Always verify rates with the USITC Harmonized Tariff Schedule (hts.usitc.gov) or a licensed customs broker before importing.
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Introduction
Importers who discover customs duties after placing a purchase order are not making a mistake -- they are making an expensive habit. U.S. Customs and Border Protection collected $88 billion in import duties in fiscal year 2024, according to CBP's Trade Statistics. A significant portion of that total came from importers who did not calculate duty costs before sourcing. Duty rates on consumer electronics are 0%. On apparel, they can reach 32%. On solar panels and semiconductor chips from China, Section 301 tariffs added 25% to 100% on top of the base Most Favored Nation rate. Miscalculating your landed cost by even 10 percentage points on a $200,000 shipment is a $20,000 budget error. This calculator estimates customs duty and total landed cost based on HTS code category, country of origin, declared customs value, and applicable tariff programs.
What This Calculator Does
This customs and import duty calculator estimates total U.S. customs duty and landed cost for imported goods. Enter the declared customs value (CIF or FOB depending on customs valuation method), select the product category and applicable HTS duty rate, choose the country of origin, and indicate whether any preferential trade agreement (USMCA, DR-CAFTA) or Section 301 tariff applies. The calculator returns estimated duty amount, effective duty rate, and all-in landed cost.
The Formula
Customs value is typically the transaction value (invoice value) of the goods at the port of origin (FOB) under US customs regulations (19 CFR Part 152). Duty rate is determined by the 10-digit HTS code and country of origin. Section 301 tariffs apply to specific Chinese-origin goods as additional duties on top of the standard MFN rate. Preferential trade agreement rates (USMCA for Canada/Mexico, DR-CAFTA for Central America) may reduce the applicable rate to 0% for qualifying goods. Landed cost includes all costs to get goods from foreign supplier to your US warehouse.
Step-by-Step Example
Determine customs value and HTS classification
Importing 500 units of industrial pumps from Germany. Invoice value (FOB): $68,000. HTS code for industrial pumps: 8413.70.2004. Standard MFN duty rate: 2%. Country of origin: Germany -- no Section 301 tariffs. No applicable preferential rate.
Calculate customs duty
Duty: $68,000 x 2% = $1,360. Merchandise Processing Fee (MPF): 0.3464% of value, minimum $29.66, maximum $614.35. MPF: $68,000 x 0.003464 = $235.55. Harbor Maintenance Fee (HMF for ocean): $68,000 x 0.001250 = $85. Total customs fees: $1,360 + $235.55 + $85 = $1,680.55.
Add freight, insurance, and broker fees
Ocean freight (Germany to Los Angeles): $3,800. Marine insurance (1.1% of value): $748. Customs broker fee: $425. Drayage to warehouse: $650. Total additional costs: $5,623.
Calculate landed cost
Landed cost: $68,000 + $5,623 + $1,680.55 = $75,303.55. Per-unit landed cost: $75,303.55 / 500 = $150.61. FOB cost per unit was $136.00. Landed cost is 10.7% above FOB.
Real-World Use Cases
Sourcing Decision: China vs. Mexico Manufacturing
A US importer comparing the same product sourced from China versus Mexico. China origin: 12% MFN duty + 25% Section 301 tariff = 37% effective duty rate on a $100,000 FOB shipment = $37,000 in duty. Mexico origin under USMCA: 0% duty (if product qualifies under rules of origin). The $37,000 duty difference, plus potential higher Mexico manufacturing cost, determines the true sourcing cost comparison.
Landed Cost Pricing for Import Resale
An e-commerce company importing goods from Vietnam calculates landed cost for each SKU before setting retail prices. A product with a $15 FOB cost, $4.20 in freight allocation, $0.90 in duty (6%), $0.35 in broker fees, and $0.45 in other costs has a $20.90 landed cost. Setting retail price requires building margin on $20.90 per unit, not the $15 FOB invoice price.
Tariff Engineering Evaluation
An importer asks their customs broker whether minor manufacturing changes could shift their product from a high-duty HTS code (20% + Section 301 25%) to a lower-duty classification (4%). If the product change is feasible, the duty savings on a $500,000 annual import volume is ($500,000 x 41%) - ($500,000 x 4%) = $185,000 per year. The tariff engineering analysis is worth the broker cost.
Comparison
| Product Category | Typical US MFN Duty Rate | Section 301 (China) | USMCA Rate (Canada/Mexico) |
|---|---|---|---|
| Consumer electronics (most) | 0% | 0-25% additional | 0% (if qualifying) |
| Apparel and clothing | 10-32% | 7.5-25% additional | 0% (if NAFTA qualifying) |
| Industrial machinery | 0-4% | 25% additional (most) | 0% |
| Steel and aluminum | 0-25%+ (Section 232) | 25%+ additional | Exempt from Section 232 |
| Furniture | 0-9.5% | 25% additional | 0% (if qualifying) |
| Solar panels | 15% (AD/CVD + safeguard) | 200%+ on specific cells | Not applicable |
| Pharmaceuticals (most) | 0% | 0% additional | 0% |
Common Mistakes to Avoid
Using the wrong customs value basis. U.S. customs is assessed on the FOB (Free on Board) value of goods at the port of export, not CIF (Cost, Insurance, Freight) including shipping. Some countries assess on CIF value. Using CIF value for US duty calculation overstates duty; using FOB for countries that assess on CIF understates duty. Always confirm the valuation basis for your country of importation.
Ignoring the Merchandise Processing Fee and Harbor Maintenance Fee. The MPF (0.3464% of customs value, min $29.66, max $614.35) and HMF (0.125% of value for ocean shipments) are mandatory customs fees that add to total duty cost. Forgetting MPF and HMF understates total customs fees, typically by $200 to $850 per shipment.
Assuming country of origin equals country of export. Products assembled in a third country from components of multiple origins may have an origin different from the shipping country. Country of origin for duty purposes follows substantial transformation or specific tariff shift rules, not where the shipment originates from. A product shipped from Vietnam but substantially manufactured in China using Chinese inputs may still be classified as Chinese-origin for Section 301 tariff purposes.
Not confirming USMCA rules of origin before claiming the preferential rate. USMCA (US-Mexico-Canada Agreement) reduces most qualifying goods to 0% duty, but the goods must meet specific rules of origin requirements: regional value content percentages and tariff shift requirements that vary by product category. Claiming USMCA without verifying origin qualification is a customs compliance risk.
Frequently Asked Questions
What are Section 301 tariffs and do they still apply in 2026?
Section 301 tariffs were imposed beginning in 2018 on Chinese-origin goods in response to trade practices. As of 2026, Section 301 tariffs remain in effect across most product categories at rates of 7.5%, 25%, or higher, with some products subject to additional increases announced in 2024. The USTR periodically reviews and modifies Section 301 lists. Check the USTR website and CBP's online HTS system for current rates on specific HTS codes from China.
What is the de minimis threshold for US customs?
The US de minimis threshold is $800 per shipment (raised from $200 in 2016). Shipments with a customs value at or below $800 from a single sender to a single recipient in a single day generally enter duty-free and with minimal formal entry requirements. However, Section 321 de minimis exemptions for Chinese-origin goods were significantly restricted in 2024 -- Section 301-subject goods from China may not qualify for de minimis treatment regardless of value. Verify current de minimis policy at CBP.gov.
How do I find the correct HTS code for my product?
The HTS (Harmonized Tariff Schedule) is a 10-digit classification system administered by the US International Trade Commission. Use the USITC's online HTS search at hts.usitc.gov to search by product description or browse the schedule hierarchically. For complex or borderline products, a licensed customs broker can provide a binding ruling from CBP that confirms the correct classification. Misclassification -- intentional or accidental -- is a customs compliance risk.
What is a licensed customs broker and do I need one?
A licensed customs broker is federally licensed by CBP to act as an agent for importers in customs matters: preparing entry documents, calculating duties, arranging payment, and coordinating with CBP. Formal entry is required for commercial shipments over $2,500 (raised from $800 in 2016). For shipments above this threshold, using a licensed broker is standard practice. Brokers charge $200 to $600 per entry for standard shipments. For importers with complex HTS classifications, AD/CVD exposure, or trade agreement eligibility, a broker is essential.
Accuracy and Disclaimer
Customs duty estimates are approximations based on general HTS duty rates and 2026 tariff schedules. Actual duties are determined by CBP based on official HTS classification, country of origin determination, declared customs value, and any applicable antidumping, countervailing duty, or Section 301 orders. Trade regulations and tariff rates are subject to frequent change. Consult a licensed customs broker before making import purchasing decisions. This calculator is for planning and estimation purposes only.
Conclusion
Always confirm the HTS classification and applicable duty rate with a licensed customs broker before committing to import pricing. A single digit change in an HTS code can mean the difference between 0% and 25% duty on the same physical product. After estimating landed cost with this tool, use the Freight Rate Calculator to add international freight cost to your full landed cost model, and the Warehouse Storage Calculator to account for receiving and storage costs after the shipment clears customs.
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