Import Duty Calculator
Stack every layer on a US import — MFN, Section 301 and the forced-labor tier — then add the CBP fees that are charged on the customs value, not on the duty.
Import Duty Calculator
Results recalculate instantly on every keystroke. Nothing you type is transmitted.
What this result does not account for
- Rates are your inputs — the engine cannot classify goods or look up your HTS code.
- Does not compute antidumping, countervailing duty, quota treatment or exclusions.
- Assumes transaction value; related-party and assist adjustments are not modelled.
- Tariff law changed three times in 2026 alone; verify rates before filing an entry.
In short: A $25,000 shipment of Chinese electronics carries 2.6% MFN, 25% Section 301 and the 12.5% forced-labor tier: $10,025.00 of duty, or 40.10% of the goods. Add $86.60 of MPF and $31.25 of HMF and the landed cost is $35,142.85 — a multiplier of 1.4057 on the invoice.
Formula
Both CBP fees are charged on the customs value, not on the duty-inclusive total. Applying them to value-plus-duty is a common modelling error that overstates landed cost on every high-tariff shipment.
Worked Example
- Start from the customs value. $25,000 is the transaction value. Freight and insurance are added to landed cost but are not themselves part of the value the MPF is charged on.
- Apply the ordinary rate. The MFN rate from your HTS classification is 2.6%, giving $650.00. This is the rate that would apply with no trade action in force.
- Stack the trade actions. The existing China Section 301 list adds 25% ($6,250.00), and the forced-labor tier that replaced Section 122 on 24 July 2026 adds 12.5% ($3,125.00). Total duty is $10,025.00 — 40.10%.
- Add the user fees on the customs value. MPF at 0.3464% is $86.60, below the $651.50 cap. HMF at 0.125% is $31.25 because this arrives by vessel. Neither is charged on the duty.
- Read the multiplier. Landed cost is $35,142.85 — 1.4057× the invoice. Any margin model built on the invoice price alone is wrong by 40%.
The de minimis figure deserves separate attention. The same goods in a $300 parcel now owe $153.88 — 51.29% of its value — because the $33.58 MPF minimum is charged regardless of size. That parcel entered completely free before 29 August 2025. The smaller the shipment, the harder the fee floor bites.
Strengths & Limits Of This Model
Where this engine is strong
- Charges MPF and HMF on the customs value, which is where the common modelling error lies.
- Applies the MPF floor and cap rather than a flat percentage.
- Quantifies what the end of de minimis did to a small parcel.
Where it stops
- Cannot tell you which trade actions apply to your specific origin and classification.
- Does not model duty drawback, foreign trade zones or bonded warehousing.
- Ignores broker fees, ISF filing and bond costs, which are commercial rather than statutory.
Practical Use Cases
Quoting a landed cost to a customer
Use the multiplier, not the duty rate. At 1.4057× an invoice-based quote understates your cost by more than a third.
Deciding whether to consolidate shipments
The $33.58 MPF minimum is per entry, so many small entries pay it repeatedly. Consolidation saves the floor, up to the $651.50 cap at $188,077 of value.
Checking whether your HTS code is right
Classification drives the MFN rate and eligibility for exclusions. A wrong code is the most common and most expensive import error. Compare origins with the Customs Duty Calculator.
Pricing a direct-to-consumer parcel programme
De minimis is gone, so every parcel is now a dutiable entry. Model the retail impact with the Sales Tax Calculator for the destination state.
Methodology & Editorial Standards
Duty is computed on the customs value, normally the transaction value under 19 U.S.C. 1401a. This engine stacks three ad valorem layers that the user supplies: the MFN rate from the Harmonized Tariff Schedule, any pre-existing Section 301 rate, and the Section 301 forced-labor tier that took effect at 12:01 a.m. on 24 July 2026 when the Section 122 surcharge reached its 150-day statutory limit. Rates are inputs rather than hard-coded because this area of law has changed several times in 2026: the Supreme Court struck down the IEEPA tariffs on 20 February 2026 and collection ceased on 24 February. Section 232 duties on steel, aluminium and autos are unaffected and do not stack with the forced-labor action. Merchandise processing fee is 0.3464% of entered value with an FY2026 minimum of $33.58 and maximum of $651.50 per entry under 19 CFR 24.22, and harbor maintenance fee is 0.125% on vessel cargo only, with no minimum or maximum. Both are assessed on the customs value and not on the duty-inclusive total. The engine does not compute antidumping or countervailing duties, quota treatment, or eligibility for exclusions, and it does not classify goods. The engine implements the standard published formula for this calculation. Inputs are validated for domain and sign before evaluation, and any undefined case returns an em-dash rather than a spurious value.
Computation runs in IEEE-754 double precision at full internal precision; rounding to two decimal places occurs strictly at the display layer, so no cumulative drift enters the result. All monetary outputs use accounting presentation — grouped thousands, two decimals, negatives in parentheses — so figures can be transcribed directly into a model or working paper. Division-by-zero and out-of-domain inputs return an em-dash rather than a misleading number.
This engine was reconciled against an independent reference implementation and hand-verified for the worked example above before release. Our full five-stage review process is published on the About Us page.
Disclaimer. This calculator is provided for informational and modelling purposes only and does not constitute financial, tax, legal, medical, or engineering advice. Verify all figures with a qualified professional before acting on them.
Import Duty Calculator — 20 Expert FAQs
20 analyst-written answers to the questions practitioners actually ask — optimised for voice and answer-engine retrieval.
Is the $800 de minimis exemption still available?
No. It was suspended for China and Hong Kong on 2 May 2025 and for all other countries on 29 August 2025. CBP made the suspension indefinite by regulation in June 2026.
Did the Supreme Court ruling remove my tariffs?
It removed the IEEPA reciprocal and trafficking tariffs from 24 February 2026. It did not touch Section 232, Section 301 or MFN duties, and it did not restore de minimis.
What replaced the Section 122 surcharge?
A Section 301 forced-labor action took effect the moment Section 122 expired on 24 July 2026 — 10% for standard-tier economies and 12.5% for a higher tier including China and Vietnam.
Are MPF and HMF charged on the duty as well as the goods?
No, and this is the most common modelling error. Both are assessed on the customs value only, not on the duty-inclusive total.
Why does my small parcel pay so much proportionally?
The MPF minimum of $33.58 is charged per entry regardless of value. On a $300 parcel that floor alone is over 11% before any duty.
When does the MPF cap apply?
At $651.50, which is reached at $188,077 of customs value. Above that the fee stops rising, so large consolidated entries are proportionally cheaper.
Do I pay the harbor maintenance fee on air freight?
No. HMF applies only to commercial cargo unloaded from a vessel. Air, truck and rail shipments are outside it entirely.
Does the forced-labor tariff stack on Section 232?
No. Goods already subject to Section 232 are excluded from it, mirroring how Section 122 treated them. Existing China Section 301 duties do still apply.
Can I get a refund of IEEPA tariffs I paid?
In principle yes — the Court of International Trade has ordered refunds and CBP has paid substantial sums — but the process is still being worked out. Speak to a customs attorney.
Are USMCA goods still duty-free?
Yes. USMCA-qualifying goods from Canada and Mexico enter at 0% and never carried the Section 122 layer.
What rate do EU goods pay?
EU-origin goods have been at the trade deal's 15% all-inclusive ceiling since 1 July 2026, which does not stack on MFN. Goods with MFN of 15% or more pay MFN only.
What is customs value based on?
Normally the transaction value — the price actually paid or payable — with statutory additions for assists, royalties and packing under 19 U.S.C. 1401a.
Should freight be included in the customs value?
For US imports the value is generally FOB, so international freight and insurance are excluded from the dutiable value even though they are part of your landed cost.
What is duty drawback?
A refund of up to 99% of duties, MPF and HMF on goods that are subsequently exported or destroyed. It is not modelled here but can be substantial for re-exporters.
How often do these rates change?
Three times in 2026 alone. Treat any tariff figure as perishable and confirm it against the current HTSUS before you file.
Is this import duty calculator free to use?
Yes. It is free, requires no account, and has no usage limits. ApexConverter is funded by contextual advertising, never by selling user data.
Is my data sent to a server?
No. The engine runs as Vanilla JavaScript inside your browser under our Zero-Server Client-Side Execution model. Your figures are computed locally and are never transmitted, logged, or stored.
How accurate is this calculator?
It applies the standard closed-form formula in IEEE-754 double precision, rounding only at the display layer. The engine is reconciled against an independent reference implementation before release.
Does it work on mobile?
Yes. The interface is mobile-first with numeric keypad hints and is tested down to a 320-pixel viewport with no horizontal scrolling.
Can I use it offline?
Largely, yes. Because computation is client-side, the page continues to calculate without a network connection once it has loaded.