U.S. import duty calculator
Estimate what a shipment will owe at entry: the general duty for its HTS code, Chapter 99 additional duties such as Section 301, and CBP's processing and harbor fees.
In short
- Duty = customs value × the general rate for your HTS code, plus any Chapter 99 additional duties (Section 301, Section 232, IEEPA) on the same value.
- Add the Merchandise Processing Fee (0.3464%, with a per-entry minimum and maximum) and, for ocean freight, the Harbor Maintenance Fee (0.125%).
- The result is only as good as the HTS code. Get a defensible code first.
How the calculation works
1. Customs value. U.S. duty is assessed on the transaction value: the price actually paid or payable for the goods, with certain additions such as assists and royalties. Unlike many countries, the U.S. generally excludes international freight and insurance from the dutiable value.
2. General rate. The Column 1 general rate for the 8-digit HTSUS rate line. Many codes are free; others range up to 30% or more, and some use specific (per-unit) or compound rates this calculator does not cover.
3. Chapter 99 overlays. Additional duties under Chapter 99, including Section 301 on Chinese-origin goods, Section 232 on steel, aluminum and other products, and IEEPA measures, are assessed on top of the general rate. Which ones apply depends on the HTS code, country of origin, and date of entry, and some interact through stacking rules.
4. Fees. The Merchandise Processing Fee is 0.3464% of value with a per-entry floor and cap; the Harbor Maintenance Fee is 0.125% of value for ocean cargo.
Frequently asked questions
How is U.S. import duty calculated?
For an ad valorem rate, duty equals the customs value (usually the transaction value of the goods) multiplied by the duty rate for the product's HTS code. Any Chapter 99 additional duties are calculated on the same value and added on top, along with the Merchandise Processing Fee and, for ocean shipments, the Harbor Maintenance Fee.
What is the Merchandise Processing Fee (MPF)?
A CBP user fee on formal entries of 0.3464% of the value of the goods, subject to a minimum and maximum per entry that CBP adjusts every fiscal year starting October 1. Goods qualifying under some free trade agreements are exempt.
What is the Harbor Maintenance Fee (HMF)?
A fee of 0.125% of the value of commercial cargo unloaded at U.S. ports. It applies to ocean shipments, not air or land.
Is shipping included in the dutiable value?
Generally no. U.S. customs value is based on transaction value, which normally excludes international freight and insurance, unlike many countries that assess duty on a CIF basis.
Why does the duty estimate depend on the HTS code?
The HTS code sets the general rate and determines which Chapter 99 overlays apply. Two plausible codes for the same product can carry very different duty rates, so an estimate is only as reliable as the classification behind it.