Estimate what an import will cost in US duties and CBP fees, from a single parcel to a pallet. Enter the value, where it was made, the
product's MFN rate and how it is shipped; the calculator stacks every tariff in force on the entry date and shows each line with the law behind it.
Your shipment
Usually the price paid for the goods.
Most consumer goods: clothing, toys, electronics, cosmetics, food, furniture other than upholstered wood.
The “General” rate for your HTS code. Look it up at hts.usitc.gov. Enter 0 for “Free”.
Search your HTS code in chapter 99, U.S. note 20, at hts.usitc.gov.
Duties are set by the date the goods are entered. Rates last checked October 14, 2026.
On $150.00 of goods from China, expect about $54.75 in US duties (36.5% of the value), for a landed cost of $204.75 before shipping and broker charges.
Entry type: Formal entry. A formal entry is filed by the importer or a licensed customs broker, who will charge for it.
Active Section 301 product exclusions are not checked; an excluded product pays no List duty.
Products on the forced-labor action's exemption annex (and its country-specific lists) pay no forced-labor duty; the calculator does not check the annex.
Mail is exempt from the merchandise processing fee (formally entered Inbound EMS items are the exception; this assumes regular mail).
Antidumping and countervailing duties, quota rates, state sales tax and carrier or broker charges are not included.
Rates as last checked against the Federal Register and CBP on October 14, 2026.
This is an estimate, not a CBP ruling. Your HTS classification, origin and value decide the real duty; for a binding answer ask CBP (see its informed compliance publications) or a licensed customs broker.
Each additional tariff comes from a different law, and each law says whether it applies on top of the others. The calculator applies
these rules as the proclamations, USTR notices and CBP guidance write them:
Section 301 forced-labor duty (10% or 12.5% on goods of 60 economies since July 24, 2026) is charged on top of the China List duties, but not on goods that pay a Section 232 duty for metals, vehicles, auto parts or wood, and not on Canadian or Mexican goods entered duty-free under the USMCA. For the EU, Japan, Korea, Switzerland and Taiwan it only tops the MFN rate up to the cap.
Section 232 metals duties are charged on the full customs value and on top of any trade-agreement rate. Wood duties are capped at 10% for the UK, and for the EU and Japan the MFN rate plus the wood duty is capped at 15%.
Section 338 (50% on listed Canadian goods since August 22, 2026) applies even to USMCA goods. Until September 15, 2026 it skipped goods that owed a Section 232 duty; since then only listed dairy goods do.
Section 122 (10%, from February 24, 2026 until July 24, 2026) was not charged on Section 232 goods or USMCA duty-free goods. Pick an entry date in that window to see it.
Until August 29, 2025, a shipment worth $800 or less entered duty-free. That exemption is suspended for
every country, so a $150 parcel now pays duty like a container does. What changes is how it is entered and what it pays on top:
Route
Duties
Entry
CBP fee
Postal mail
All applicable duties since July 24, 2026; a flat 10% interim postal duty from February 24, 2026 for items of $800 or less
Postal informal entry; formal if over $2,500, or from October 22, 2026 if it owes a chapter 99 duty or claims a trade agreement
No merchandise processing fee on mail
Express courier
All applicable duties
Informal up to $2,500, but formal for an article over $250 classified in chapter 99
Formal: 0.3464% MPF ($34.58 minimum). Informal: none from you; the courier pays $1.38 per waybill
Freight via a broker
All applicable duties
Same thresholds as courier
Formal: 0.3464% MPF ($34.58 to $670.86). Informal: $2.77. By sea: plus 0.125% HMF
Ten cotton T-shirts (HTSUS 6109.10.00, on Section 301 List 4A) sent through the postal network. Value $150.00, origin China, MFN rate 16.5%, shipped by postal mail.
Line
Rate
Amount
Normal (MFN) duty
16.5%
$24.75
Section 301 China List 4A
7.5%
$11.25
Section 301 forced-labor duty (China)
12.5%
$18.75
Duties + CBP fees
$54.75
Landed cost (goods + duties + fees)
$204.75
Steel plate from Germany by sea
Hot-rolled steel plate over 10 mm thick (HTSUS 7208.51.00, a chapter 72 steel article on Annex I-A) shipped by ocean and entered by a broker. Value $2,000.00, origin Germany (EU), MFN rate Free, shipped by freight, entered by a broker.
Line
Rate
Amount
Normal (MFN) duty
0%
$0.00
Section 232 aluminum, steel and copper: Aluminum and steel articles, most copper articles and certain derivatives (Annex I-A)
Merchandise processing fee (0.3464%, min $34.58, max $670.86, FY2027)
$34.58
Harbor maintenance fee (0.125%, ocean cargo)
$2.50
Duties + CBP fees
$1,037.08
Landed cost (goods + duties + fees)
$3,037.08
Cotton T-shirts from Canada by courier
Twenty cotton T-shirts made in Canada (HTSUS 6109.10.00, on the Section 338 heading 9903.03.14 list), entered duty-free under the USMCA. Value $500.00, origin Canada, MFN rate 16.5%, shipped by express courier.
Line
Rate
Amount
Normal duty (free under the USMCA)
0%
$0.00
Section 301 forced-labor duty (exempt: entered free of duty under the USMCA)
0%
$0.00
Section 338 duty: Listed Canadian products under the motor-vehicle action (Proclamation 11048, as modified)
50%
$250.00
Duties + CBP fees
$250.00
Landed cost (goods + duties + fees)
$750.00
Without the USMCA claim the same shipment would pay $382.50 in duties plus $34.58 in fees:
the MFN rate and the forced-labor duty come back, and the merchandise processing fee applies. The Section 338 duty is the same either way.
The courier also pays CBP $1.38 for the waybill.
Antidumping or countervailing duties can apply to steel and many other products on top of these figures; check the product against the
Commerce Department's orders before you buy.
When the calculator won't give a number
Some combinations depend on facts it does not ask for or on rates it does not hold. It says "can't estimate" instead of guessing, and you
should check with CBP or a licensed customs broker:
Entries before February 24, 2026 (IEEPA tariffs, since struck down).
The "Metal derivative in Annex I-C or Annex III" and "Another Section 232 product" product types.
UK steel and aluminum (the rate depends on where the metal was melted); vehicles and auto parts from the UK, the EU, Japan or Korea (deal rates); USMCA vehicles and auto parts.
Chinese goods when you don't know the Section 301 list, and Canadian goods when you don't know the Section 338 list.
Mail worth more than $800 entered before July 24, 2026, where the sources don't say which duty method applied.
It also does not check product exclusions and exemption annexes (Section 301 exclusions, the forced-labor action's annex), quota rates, or
Section 338 import bans since September 29, 2026. The China and Canada lists are in chapter 99 of the HTSUS.
Frequently asked questions
How is US import duty calculated?
Duty is a percentage of the customs value, usually the price paid for the goods. Start with the normal "General" rate for the product's HTS code, then add each additional chapter 99 tariff that applies to that product and country on the entry date. Some combine and some cancel: for example, goods that pay a Section 232 duty are exempt from the Section 301 forced-labor duty, while Chinese goods on a Section 301 list pay both the List duty and the forced-labor duty. The calculator applies these rules for you and shows each line with its legal authority.
Do I pay duty on packages under $800?
Yes. The $800 de minimis exemption has been suspended for goods from every country since August 29, 2025, and the suspension continued after the Supreme Court's IEEPA ruling. Mail paid a flat duty at the Section 122 rate (10%) from February 24, 2026; since July 24, 2026 mail pays all applicable duties, the same as a courier or freight shipment.
What fees does CBP charge on an import?
Formal entries pay a merchandise processing fee of 0.3464% of the value, at least $34.58 and at most $670.86 in fiscal year 2027. A broker-filed informal entry pays $2.77. Express couriers pay CBP $1.38 per waybill and usually pass it on. Ocean cargo also pays a harbor maintenance fee of 0.125% of value. Mail and goods that originate under the USMCA pay no merchandise processing fee.
When does a small shipment need a formal entry?
A shipment worth more than $2,500 always needs a formal entry. Below that, an article worth more than $250 that is classified in chapter 99 (which now covers goods of the 60 forced-labor economies and anything paying a Section 232, 301 or 338 duty) also needs one. Mail that owes a chapter 99 duty or claims a trade agreement must be formally entered from October 22, 2026. A formal entry triggers the merchandise processing fee minimum and usually a broker's fee.
Are IEEPA tariffs still charged?
No. CBP stopped collecting IEEPA duties on goods entered from February 24, 2026 after the Supreme Court held that IEEPA does not authorize tariffs. The calculator covers entries from that date, so it never adds an IEEPA duty. The tariffs that replaced or outlasted it are listed on the US tariff rates page. If you paid IEEPA duty and want it back, the IEEPA tariff refund checker shows which route applies and estimates the interest.
Where do I find my product's HTS code and MFN rate?
Search the product at hts.usitc.gov and read the "General" rate in column 1 for the 10-digit code (enter 0 for "Free"). The Section 301 China lists and the Section 338 Canada lists are in chapter 99, U.S. notes 20 and 51 of the same schedule. For a binding classification, ask CBP for a ruling.
This is an estimate, not a CBP ruling. The duty you owe depends on the HTS classification, country of origin and customs value CBP accepts. For
a binding answer ask CBP or a licensed customs broker; for rates by code use hts.usitc.gov.
