US Customs Duty Calculator — Full Breakdown
Calculate your exact US customs bill: HTS base rate + Section 301 surcharge + MPF (0.3464%) + HMF (0.125%). See the effective duty rate that actually hits your bottom line — not the headline number your supplier quotes.
Based on published HTS, CBP, USTR, and other official tariff guidance in effect at the last review date.
Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.
us customs duty calculator
High SERP difficulty
USA Port-City Import Guides
After the national duty estimate, model the local route. These city guides connect China freight, customs clearance, port selection, and local delivery planning.
How US Customs Duty Is Calculated in 2026
US customs duty on China imports involves three separate tariff layers that all apply simultaneously:
| Tariff Layer | Rate | Basis | Applies To |
|---|---|---|---|
| HTS Column 1 General | 0–37.5% | CIF value | All countries |
| Section 301 | 0%, 7.5%, or 25% | FOB value | China only |
| IEEPA (China-wide) | 20% (current) | FOB value | China only |
Total effective tariff burden on most Chinese consumer goods: 27.5–62.5% on top of the product cost.
The Three CBP Fees You Must Include
Beyond duties, three fees are charged on every formal customs entry:
| Fee | Rate | Min | Max | Sea/Air |
|---|---|---|---|---|
| MPF (Merchandise Processing Fee) | 0.3464% of CIF | $32.71 | $634.62 | Both |
| HMF (Harbor Maintenance Fee) | 0.125% of CIF | None | None | Sea only |
| Customs Broker Fee | Flat | ~$150 | ~$350 | Both |
MPF and HMF are federal fees charged by CBP, not the broker. The customs broker fee is separate.
Worked Example: Importing 500 Units of Power Tools
| Item | Calculation | Amount |
|---|---|---|
| FOB Price | $18/unit × 500 units | $9,000 |
| Sea Freight | — | $850 |
| Insurance | ($9,000 + $850) × 0.5% | $49 |
| CIF Value | $9,899 | |
| HTS Duty | $9,899 × 3% (HTS 8467) | $297 |
| Section 301 | $9,000 × 25% (List 2) | $2,250 |
| IEEPA | $9,000 × 20% | $1,800 |
| MPF | $9,899 × 0.3464% | $34.29 |
| HMF | $9,899 × 0.125% | $12.37 |
| Broker Fee | — | $250 |
| Local Delivery | — | $375 |
| Total Duty + Fees | $5,018 | |
| Total Landed Cost | $14,917 | |
| Landed Per Unit | $14,917 ÷ 500 | $29.83 vs. $18 FOB |
Total customs burden: 55.8% above FOB on this power tool example — primarily driven by Section 301 (25%) and IEEPA (20%).
Duty Rate Reference by Major Category
| Product Category | HTS Duty | Section 301 | IEEPA | Total Rate |
|---|---|---|---|---|
| Consumer electronics | 0% | 7.5% | 20% | 27.5% |
| Computers / laptops | 0% | 25% | 20% | 45% |
| Furniture | 0–5.3% | 25% | 20% | 45–50% |
| Apparel & footwear | 12–37.5% | 7.5% | 20% | 39–65% |
| Industrial tools | 3–5% | 25% | 20% | 48–50% |
| Toys & games | 0% | 7.5% | 20% | 27.5% |
| Steel / aluminum | 0–3% | 25% | 20% | 45–48% |
| Medical devices | 0% | 0–7.5% | 20% | 20–27.5% |
| Automotive parts | 2.5% | 25% | 20% | 47.5% |
Rates as of April 2026. Section 301 rates reflect current lists. Verify at hts.usitc.gov and USTR.gov.
Section 301 List Guide
- Lists 1, 2, 3 (implemented 2018–2019): Industrial goods, steel, tech components → 25% Section 301
- List 4A (September 2019): Consumer goods, electronics, apparel → 7.5% Section 301
- Solar cells / panels: 50% Section 301 (increased 2024)
- Electric vehicles: 100% Section 301 (increased 2024)
- Exclusions: Some HTS codes were temporarily excluded from Section 301; check USTR.gov exclusion portal for your specific code.
How to Minimize Your Duty Burden (Legally)
- Verify HTS classification: A product classified under a lower-duty code (with accurate description) can save thousands per year.
- Check Section 301 exclusions: USTR grants temporary exclusions on specific HTS codes — worth checking before each shipment.
- First-sale valuation: If you buy through a trading company, CBP may allow you to declare duties on the factory price (first sale) instead of the trading company price (second sale), reducing your dutiable value.
- Bonded warehouse: Store goods in a CBP bonded warehouse before deciding whether to import — duties only apply when goods are formally entered.
- Foreign Trade Zone (FTZ): Manufacturing in an FTZ can defer or reduce duty if the finished product has a lower duty rate than the components.
- Country of origin shifting: If substantial transformation occurs in a third country (Vietnam, Mexico), goods may no longer be subject to China-specific Section 301 or IEEPA tariffs — but CBP scrutinizes this closely.
How to use the us customs duty calculator
Calculator queries that rank well in Google usually do more than output a number. Searchers want to know what the number means, which inputs move it the most, and how to validate it before money is committed. That is the role of this us customs duty calculator — full breakdown. It is designed to turn a rough import question into a structured planning exercise by collecting inputs such as Invoice / FOB Value, International Freight Cost, HTS Duty Rate, Section 301 Tariff Rate, and China-wide IEEPA Tariff and converting them into outputs such as CIF Value (Invoice + Freight), Basic Customs Duty (HTS Rate), Section 301 Additional Tariff, Merchandise Processing Fee (MPF), and Harbor Maintenance Fee (HMF). For an importer, that is the difference between a vague estimate and a number that can actually be used in sourcing, budgeting, freight planning, or internal margin review.
The best workflow is to start with the facts you can verify today and then rerun the tool as better information arrives. A supplier quotation, an updated incoterm, a revised carton size, or a new customs assumption can all move the answer materially. That is why this tool works best when it is used early and then used again before approval, payment, and shipment. The goal is not to create a perfect forecast on the first pass. The goal is to identify the inputs that matter enough to justify deeper checking with your broker, forwarder, lab, supplier, or finance team.
For this category, the main planning drivers are classification, customs value basis, Section 301 or similar trade actions, anti-dumping exposure, and destination-market VAT or GST. If you only review one part of the calculation, review those items first. They are the assumptions most likely to change the landed cost, compliance burden, lead time, or working-capital requirement enough to affect the final decision. SERP leaders in calculator queries tend to win because they help users understand those drivers instead of leaving them with a black-box result, so this page now does the same.
What to gather before you trust the result
Before relying on any output, gather a precise product description, material composition, invoice value, incoterm, country of origin, freight assumptions, and the tariff code you expect to declare. Those details are what convert a generic calculator into a commercially useful one. If the supplier changes the price basis, if the shipment mode changes, if the product classification shifts, or if the destination market introduces a different rule, the result should change with it. Many thin calculator pages fail in Google because they give the user a number without explaining what inputs deserve attention. This page is meant to close that gap by making the calculation part of a repeatable decision workflow, not a one-click shortcut.
Google SERP patterns for calculator and import-guide queries consistently reward pages that explain manual logic, practical use, and next-step validation. In practice, that means using the result as a planning range instead of a guaranteed final cost. Run a base case using the most likely assumptions, a conservative case using slower clearance or higher fees, and a stress case if the product sits in a sensitive category. That approach is especially useful for importers because one small error in customs, freight, or compliance assumptions can wipe out a margin that looked healthy in a single optimistic scenario.
A useful internal question is simple: if the answer is worse than expected, which input would you negotiate first? Sometimes the answer is unit cost. Sometimes it is packaging, payment terms, route selection, or certification scope. The calculator helps you find that lever sooner. Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess. When you combine that discipline with supplier documents and published government references, the result becomes much more useful for real purchasing decisions.
How to validate the estimate with official sources
The final step is verification. Planning tools should help you discover what to check next, not tempt you to skip the check. That is why this page pairs the calculator with official references such as USITC HTS, USTR Section 301, and GOV.UK Trade Tariff. Those sources are where you confirm the live rule that applies to your shipment, product, or destination market. They are especially important when tariff treatment, import valuation, documentation, or regulatory scope can change after an update from customs or a regulator.
For this category, the safest workflow is to classify the product first, confirm how the destination market measures duty, add any extra trade measures, and then layer in VAT, GST, or entry fees. If the answer from the calculator and the answer from the official source tell different stories, the official source wins and the model should be updated. That sounds obvious, but many import losses happen because a business keeps using an old spreadsheet or an old rule after the commercial facts have moved. Verifying the current rule before approving production or booking freight is usually far cheaper than fixing a customs, compliance, or margin problem after the shipment is already moving.
The core risk to avoid here is using a supplier guess for the tariff code, ignoring extra trade measures, or treating customs charges like one flat percentage. That risk usually appears late, when leverage is weakest and the cost of correction is highest. Use the result from this page as the first pass, then pressure-test it with supporting documents and government guidance. That mirrors the way high-performing calculator pages on Google support user intent: a fast answer first, followed by explanation, formula context, interpretation, and the path to real-world validation.
Official Sources for Import Duties & Taxes
Use these government sources to confirm the live rule, tariff treatment, valuation basis, or import procedure behind the estimate on this page before you rely on it for a shipment, quotation, or reorder decision.
- USITC HTS - Official U.S. tariff schedule and duty lookup.
- USTR Section 301 - Official Section 301 tariff actions and exclusions.
- GOV.UK Trade Tariff - UK commodity codes, duty, and VAT measures.
- ICEGATE Duty Calculator - Official India customs duty calculation portal.
Tips for China Importers
- Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess.
- Check for Section 301 exemptions. Some products have granted exclusions at ustr.gov. These can eliminate the additional 7.5–25% tariff entirely. Verify before every order.
- First Sale Valuation can lower your duty base. If buying through a trading company, CBP may allow you to declare the factory price (not the middleman price) as the dutiable value — ask your customs broker.
- Get a Binding Ruling for anything uncertain. CBP can issue a written classification ruling at no charge through its binding-ruling process. It can help when your product classification is unclear.
- Keep import records for 5 years. CBP can audit any entry up to 5 years post-import. Store your commercial invoices, packing lists, and entry summaries.