Import Duty Calculator USA

Duty and import tax for USA.

Calculate import duty and tax for shipments into USA, using the correct valuation basis and current relief thresholds.

Written and maintained by Mohit PatelLast checked August 4, 2026How we build these

Goods value on the invoice (USD)

International freight

Insurance

Duty rate for your commodity code

Import tax rate

Duty rates and thresholds change with trade policy. These are planning estimates, the entry filed with customs decides the actual charge.

Total charges at the border

$200.00

4.0% of the goods value

Value for duty (FOB)$5,000.00

Duty at 4.0%$200.00

Total to customs$200.00

Landed value including charges$6,060.00

Duty is assessed on the FOB value of the goods, so international freight is not dutiable. There is no federal import VAT; state sales tax is handled separately at the point of sale.

How the Import Duty Calculator USA works

The United States assesses duty on the FOB value of the goods, so international freight and insurance are not dutiable, a meaningful difference from the UK and EU, where they are. There is no federal import VAT, which makes US landed cost materially lower than a European equivalent at the same duty rate.

Also known as: US customs duty calculator · CBP duty calculator · HTSUS duty rate calculator

What the formula says

US duty is assessed on the FOB value of the goods, so international freight and insurance are not dutiable. Duty = FOB value × the rate for the HTSUS code and country of origin.

Two further federal charges apply on top. Merchandise processing fee runs at 0.3464% of value with a floor and ceiling per formal entry, and harbor maintenance fee at 0.125% applies to ocean cargo only. There is no federal import VAT, state sales tax is a separate matter handled at the point of sale.

The numbers, worked through

1,000 units at $18 FOB, $18,000, with $2,400 of ocean freight and $95 of insurance. Only the $18,000 is dutiable.

Duty at 6.5%: $1,170. MPF at 0.3464%: $62.35. HMF at 0.125% on ocean cargo: $22.50. Total federal charges $1,254.85.

Compare that against a CIF country at the same duty rate, where duty alone would be $1,332 and a 20% VAT would add roughly $4,365. The absence of import VAT is the defining feature of US import economics and it is why landed cost calculations built for other markets overstate the US figure badly.

What the number leaves out

Additional trade measures have dominated US duty rates in recent years and change with short notice. Section 301, Section 232 and other measures apply by commodity code and origin combination, and they stack on top of the ordinary HTSUS rate, frequently exceeding it several times over.

The de minimis position has also moved substantially since 2025 through executive action, and the $800 figure that applied for years should not be assumed to be current. Verify against the official CBP position before relying on it; the field in this calculator is editable for exactly that reason.

Turning it into a decision

Check the current HTSUS rate and any applicable additional measures for your specific code and origin before every significant shipment. This is the market where a stale rate is most likely and most expensive.

Then confirm whether MPF applies at the formal or informal rate for your entry type, since the difference between a percentage with a several-hundred-dollar ceiling and a small flat fee is material on smaller shipments.

First sale valuation and other US-specific reliefs

US law permits valuation on the first sale in a multi-tier transaction, the price from the factory to the middleman rather than from the middleman to you, where the goods were clearly destined for export to the US and the sale was at arm's length.

On a supply chain with a trading company taking 15%, that reduces the dutiable value by 15% and the duty with it. Under a 25% additional tariff on the example shipment, that is roughly $1,300 saved per container, recurring.

It requires documentation of both sales and generally a legal opinion, which makes it worth pursuing where duty rates are high and volume is regular. Foreign trade zones and bonded warehouses are the related tools: both defer duty until goods leave for the domestic market, and goods re-exported from them never attract it at all, which is directly useful for any importer who also sells internationally.

Where to go next

The Import Duty Calculator USA question rarely arrives on its own. These are the ones that usually come with it:

Import Duty Calculator — Duty and import tax on the correct valuation basis.
Landed Cost Calculator — True cost per unit once everything is counted.
De Minimis Threshold Calculator — Whether a shipment falls below the relief threshold.
Etsy Fee Calculator — Every Etsy fee on one sale, itemised.

Not financial advice. Marketplace fees change, and they vary by country, plan and seller status. Every rate here is an editable default, not a quoted price, check the platform's current fee schedule before you price a product against it. This is not tax or business advice.

Frequently asked questions

Does US duty include freight?

No. US customs value is normally the transaction value on FOB terms, the price paid for the goods, excluding international freight and insurance. That is why the same shipment attracts less duty entering the US than the UK.

Is there import VAT in the US?

No federal import VAT or GST exists. State sales tax applies to the eventual retail sale rather than at the border, which is why total US import charges are usually far lower than in VAT jurisdictions.

What is the de minimis threshold?

Historically $800 under Section 321, allowing most low-value shipments to enter free of duty. This has been subject to policy review and change, so confirm the current position rather than relying on the long-standing figure.

What is an MPF and HMF?

Merchandise Processing Fee and Harbor Maintenance Fee, small ad valorem charges applied to formal entries in addition to duty. They are modest but real, and worth including in landed cost for containerised imports.