US Import Customs Duty Calculator
$800 de minimis exemption suspended (effective Aug 29, 2025)
Per Section 321, shipments under $800 were duty-free for US individuals. That exemption was suspended for China/HK shipments May 2, 2025, then globally August 29, 2025; permanent elimination effective July 1, 2027 (Megabill July 4, 2025).
CBP uses transaction value (price paid + freight + insurance) as the base.
Look up your specific HTS code at hts.usitc.gov for the exact rate.
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How to use
- 1 Enter declared value of goods in USD (item price + insurance + freight to US port for CIF basis).
- 2 Choose duty rate category (5% default for general merchandise) or enter custom rate from HTSUS lookup at hts.usitc.gov.
- 3 Calculator auto-applies FY2026 MPF: $2.69 if value ≤$2,500 (informal), or 0.3464% with $33.58 min/$651.50 max if over $2,500 (formal).
- 4 Click Calculate to see duty amount, MPF, and total CBP charges. Add 10% Trump global surcharge if applicable + state use tax.
- 5 For accurate planning: also factor in carrier brokerage fees (FedEx/UPS/DHL $25-$50, USPS $5-$10) and any Section 301 China-specific tariffs (25-145% on certain items).
About US Import Customs Duty Calculator
FAQ
Q What is the 2026 MPF rate?
0.3464% of declared value (UNCHANGED from FY2025) per CBP Dec. 25-10. Minimum: $33.58 (up from $32.71). Maximum: $651.50 (up from $634.62). Informal entry under $2,500: flat $2.69. Effective October 1, 2025 for FY2026.
Q What's the difference between formal and informal entry?
INFORMAL: ≤ $2,500 value, simplified Form 5119A, $2.69 flat MPF, often no broker required. FORMAL: > $2,500, full Form 7501, MPF 0.3464%, customs broker typically required. Both require HTSUS code, paying duty, and any applicable tariffs (Section 301, etc.).
Q Is the $800 de minimis still in effect?
NO — Section 321 de minimis SUSPENDED globally on August 29, 2025 (Executive Order 14324). All shipments now require informal or formal entry with MPF + duty + applicable tariffs. Megabill plans permanent elimination July 1, 2027.
Q How do I find my HTSUS duty rate?
Use the official lookup at hts.usitc.gov. Search by product description or 10-digit code. Alternative: ask your foreign seller, customs broker (FedEx/UPS/DHL provide), or use Pirate Ship/Easypost APIs. Wrong code triggers held shipments + penalties.
Q What are Section 301 tariffs?
Additional China-specific tariffs on top of standard duty. List 1-3: +25% on industrial machinery and consumer electronics. List 4A: +15% on apparel/footwear. EVs: +100%. Semiconductors: +50%. Plus 10% Trump global surcharge added April 2025+.
Q Are books and electronics duty-free?
Books: YES — 0% under Berman Amendment regardless of origin. Smartphones (HTSUS 8517) and laptops (8471): 0% standard duty. BUT post-2025 — China origin products ALL have 10% global surcharge + Section 301 stacked. Best duty-free + low-tariff: US/EU/Mexico/Canada origin.
Q Who pays the customs duty?
IMPORTER OF RECORD pays. For consumer purchases, this is YOU (the buyer). Carriers (FedEx/UPS/DHL) advance the duty to CBP, then bill you. USPS rarely advances — you pay before pickup at post office. Plan for: duty + MPF + 10% surcharge + brokerage + state use tax.
Q Can I appeal customs charges?
YES — file a protest within 180 days of liquidation date using CBP Form 19. Common grounds: HTSUS classification dispute, valuation correction, country of origin error. Hire a customs attorney for protests over $5,000. Most consumer-level disputes are administrative — better to pre-verify HTSUS code.
Official resources
CBP — Merchandise Processing Fee Table
Official US Customs and Border Protection MPF table with FY2026 rates effective October 1, 2025.
USITC — Harmonized Tariff Schedule (HTSUS)
Official US International Trade Commission HTSUS lookup — find your 10-digit code and duty rate.
Federal Register — FY2026 Customs User Fees
Official Federal Register notice for FY2026 CBP user fee adjustments.
CBP — Importing Into the United States Guide
Comprehensive CBP guide to formal and informal customs entry, ACE filing, and brokerage requirements.