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Import Duty Calculator — US Customs Duty & Fee Estimator

Estimate US import duty, MPF, and HMF using your own HTS duty rate. Covers the de minimis suspension, Section 122/232/301 surcharges, and FOB vs CIF value.

Policy in active flux — verify at CBP before you rely on this. Executive Order 14324 suspended duty-free "de minimis" treatment (previously ≤$800) for all countries effective August 29, 2025, and a June 2026 Federal Register notice extended that suspension "indefinitely." This is under active litigation at the Federal Circuit with a likely Supreme Court appeal — the final legal status is unresolved, not settled. Tariff rates and surcharges (Section 122/232/301) also change frequently through executive action. Always confirm current rules at cbp.gov or with a licensed customs broker before importing.

Not added to the customs value under FOB terms — shown for your own landed-cost reference only.

No universal rate exists — duty rates are set per 10-digit HTS code and country of origin. Look yours up at hts.usitc.gov or confirm with a customs broker.

Optional: Stacked Surcharges

These apply only to specific products or countries of origin and stack additively on top of the base duty rate, each calculated on the same customs value. Verify applicability and current rates at cbp.gov.

Optional: Flat CBP Processing Fees

Estimated Total Duty & Fees Owed
$257.71
Customs (dutiable) value: $5,000
Base duty: $225
MPF: $32.71

Duty Owed = Customs Value × Base Duty Rate. Customs value includes freight/insurance only under CIF/DDP pricing terms — FOB terms exclude them. This calculator is a planning estimate only, not a customs filing tool. Duty rates depend entirely on your product's HTS classification and country of origin, de minimis treatment is currently suspended pending litigation, and surcharge rates change through executive action. Always verify current figures at cbp.gov or with a licensed customs broker before importing.
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Reference Values

Last verified:
Category Range What It Means Status
De minimis exemption (≤$800 duty-free) Suspended for all countries Executive Order 14324 suspended duty-free de minimis treatment for all countries effective August 29, 2025. A June 2026 Federal Register notice extended the suspension "indefinitely," but the policy is under active litigation at the Federal Circuit with a likely Supreme Court appeal — treat this as unresolved, not permanent. Verify current status at cbp.gov before assuming any shipment qualifies duty-free. Poor
Base duty rate range 0%–37.5%+ of customs value No universal rate exists. Every rate is set by the product's specific 10-digit HTS (Harmonized Tariff Schedule) code and country of origin. Look up your exact rate at hts.usitc.gov or confirm with a licensed customs broker — never assume a flat percentage. Okay
Section 122 balance-of-payments surcharge Commonly ~15% ad valorem (varies) A statutory surcharge that can apply broadly unless the shipment qualifies for a trade-agreement exemption (e.g., USMCA). The exact rate and scope shift with trade policy — verify the current rate and whether it applies to your product/country at cbp.gov before relying on this figure. Poor
Section 232 surcharge (steel/aluminum/copper/pharma) Product- and country-specific National-security tariff actions targeting specific materials and derivative products. Only applies if your HTS code falls within a covered category — check the current proclamation list at cbp.gov. Okay
Section 301 surcharge (China-origin) Product-list-specific Applies only to goods on the active Section 301 exclusion/inclusion lists tied to China-origin merchandise. Rates and covered HTS codes change with each administration action — verify against the current USTR list. Okay
Merchandise Processing Fee (MPF) 0.3464% of value (≈$32.71 min / ≈$634.62 max) A flat ad valorem processing fee charged on most formal entries, subject to a statutory minimum and maximum that are periodically adjusted for inflation. Confirm the current floor/cap at cbp.gov before finalizing a landed-cost estimate. Good
Harbor Maintenance Fee (HMF) 0.125% of value Applies only to shipments arriving by ocean freight through a US port; not charged on air or land shipments. Good

Source: CBP.gov "De Minimis" Fact Sheet, CBP.gov "Determining Duty Rates" page, USITC.gov Harmonized Tariff Schedule search tool (hts.usitc.gov). De minimis suspension per Executive Order 14324 (effective August 29, 2025) and a June 2026 Federal Register notice; status is under active litigation and subject to change without notice. All figures should be independently verified at cbp.gov before use in an actual import.

Worked Examples

FOB Shipment, Base Duty Only (Illustrative Rate)

Customs Value
$5,000 (FOB, freight not included)
Base Duty Rate
4.5% (example rate — look up your actual HTS rate)
Surcharges
None
MPF/HMF
Not included
$225.00 duty owed

$5,000 × 4.5% = $225.00. FOB pricing means freight and insurance are excluded from the customs value used for duty.

CIF Shipment With Freight Included

Customs Value
$5,000 goods + $400 freight/insurance (CIF)
Base Duty Rate
4.5% (example rate)
Surcharges
None
MPF/HMF
Not included
$243.00 duty owed

Customs value = $5,000 + $400 = $5,400. $5,400 × 4.5% = $243.00 — CIF/DDP terms roll freight and insurance into the dutiable value, so the same goods cost more in duty than an equivalent FOB shipment.

Base Duty Plus a Stacked Surcharge (Illustrative)

Customs Value
$10,000 (FOB)
Base Duty Rate
3% (example rate)
Surcharge
15% example surcharge (illustrative — verify current applicable rate at cbp.gov)
MPF/HMF
Not included
$1,800.00 total duty (300 base + 1,500 surcharge)

Base duty: $10,000 × 3% = $300. Surcharge: $10,000 × 15% = $1,500. Surcharges are calculated on the same customs value and stack additively on top of the base rate: $300 + $1,500 = $1,800.

With MPF and HMF Flat Fees Added

Customs Value
$8,000 (CIF, ocean freight)
Base Duty Rate
6% (example rate)
MPF
0.3464% of value
HMF
0.125% of value (ocean shipment)
≈$517.80 total (480 duty + 27.71 MPF + 10.00 HMF)

Duty: $8,000 × 6% = $480.00. MPF: $8,000 × 0.3464% = $27.71 (within the min/max range — verify current floor/cap at cbp.gov). HMF: $8,000 × 0.125% = $10.00 (ocean freight only). Total ≈ $480.00 + $27.71 + $10.00 = $517.71.

Small Shipment Under Former De Minimis Threshold

Customs Value
$650 (FOB)
Base Duty Rate
7.5% (example rate)
De minimis note
Previously duty-free under $800; currently suspended for all countries pending litigation
$48.75 duty owed

$650 × 7.5% = $48.75. Before August 29, 2025, a $650 shipment under the $800 de minimis threshold would have entered duty-free — with the exemption suspended, this same shipment is now dutiable. Confirm the current de minimis status at cbp.gov, since the suspension is being actively litigated.

How to Use This Calculator

  1. 1

    Enter your customs value and pricing term

    Type in the declared value of your goods, then choose FOB (freight excluded from the dutiable value) or CIF/DDP (freight and insurance included) — add the freight amount if relevant.

  2. 2

    Look up and enter your base duty rate

    Find your product's HTS code and duty rate at hts.usitc.gov, or get it from your customs broker, then enter that percentage — this calculator can't guess it for you.

  3. 3

    Add any surcharges that apply

    Toggle on Section 122, 232, or 301 if your product or country of origin is subject to one of these stacked surcharges, and enter the current rate for each.

  4. 4

    Add MPF and HMF if applicable

    Include the Merchandise Processing Fee for a formal entry, and the Harbor Maintenance Fee if your shipment arrives by ocean freight.

  5. 5

    Read your estimated total and verify before importing

    The total updates instantly, but treat it as a planning estimate — confirm the exact current duty, surcharge rates, and de minimis status at cbp.gov or with a licensed customs broker before you actually import.

What Each Value Means

Customs Value (USD)
The dutiable value of a shipment used as the base for calculating duty. Under FOB pricing terms it's just the goods' transaction value; under CIF or DDP terms it also includes freight and insurance.
Base Duty Rate (% of customs value)
The general tariff percentage assigned to a product's specific HTS (Harmonized Tariff Schedule) code and country of origin. Ranges from 0% to over 37.5% depending on the product — there is no single universal rate.
De Minimis Exemption (status)
A previously duty-free treatment for shipments valued at $800 or less, suspended for all countries by Executive Order 14324 effective August 29, 2025. The suspension is under active litigation and its long-term status is unresolved.
Merchandise Processing Fee (MPF) (% of customs value, with floor/cap)
A flat CBP processing fee of 0.3464% of shipment value, subject to a statutory minimum and maximum, charged on most formal customs entries.
Harbor Maintenance Fee (HMF) (% of customs value)
A 0.125% fee on shipment value charged only on cargo arriving by ocean freight through a US port.

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Frequently Asked Questions

Is the $800 de minimis duty-free exemption still in effect?
No — not currently, but the situation is unsettled. Executive Order 14324 suspended duty-free de minimis treatment (previously available on shipments valued at $800 or less) for all countries, effective August 29, 2025. A Federal Register notice in June 2026 extended that suspension "indefinitely." However, the suspension is under active litigation at the US Court of Appeals for the Federal Circuit, with a Supreme Court appeal considered likely. Because the final legal outcome is unresolved, treat any de minimis figure — including what this calculator assumes — as subject to change without notice. Always check the current status at CBP's official de minimis page before relying on it for an actual shipment.
Why doesn't this calculator show me my exact duty rate automatically?
Because there is no single, universal US import duty rate — it would be inaccurate to make one up. Every duty rate is set at the product level by its specific 10-digit HTS (Harmonized Tariff Schedule) code combined with the country the goods originated from, and rates across the full tariff schedule range from 0% to more than 37.5% before any additional surcharges. Two nearly identical products can carry very different duty rates depending on their exact classification. Rather than publish a fabricated lookup table, this calculator asks you to enter the rate you've already identified for your specific HTS code.
How do I find my product's actual duty rate?
Use the US International Trade Commission's official Harmonized Tariff Schedule search tool at hts.usitc.gov to look up the HTS code that matches your product, which will show the applicable general duty rate along with any country-specific rate columns. If you're unsure which HTS code applies to your product, a licensed customs broker or freight forwarder can classify it for you — misclassifying a product is a common and costly import mistake, so when the duty amount is significant, professional classification is worth the cost.
What's the difference between the base duty rate and the extra surcharges (Section 122, 232, 301)?
The base duty rate is the general tariff tied to your product's HTS classification. Surcharges are separate, additional charges layered on top for specific policy reasons: Section 122 is a broader balance-of-payments surcharge that can apply unless a trade agreement like USMCA exempts the shipment; Section 232 targets national-security-designated materials such as steel, aluminum, copper, and certain pharmaceuticals; and Section 301 applies specifically to China-origin goods on an active tariff-action list. A shipment can be subject to more than one of these simultaneously, and each one stacks by adding its own percentage of the customs value on top of the base duty — they don't replace it.
What are MPF and HMF, and do I always have to pay them?
The Merchandise Processing Fee (MPF) is a flat ad valorem fee — 0.3464% of the shipment's value — charged on most formal customs entries, subject to a statutory minimum (around $32.71) and maximum (around $634.62) that are periodically adjusted for inflation. The Harbor Maintenance Fee (HMF) is 0.125% of value but only applies to shipments arriving by ocean freight through a US port — air and land shipments don't pay it. Both fees are separate from duty and surcharges, and their exact floor/cap figures should be verified against the current CBP fee schedule since they're adjusted periodically.