US Import Tariff & Landed Cost Calculator (2026)

Duty math starts with classification—not a headline rate

Import duty headlines in the news rarely match the rate on your specific SKU. U.S. customs duties come from HTS codes: an eight- or ten-digit classification determines the base ad valorem or specific duty. Origin country controls trade agreement preferences (USMCA, GSP where still available, etc.). Additional Section 301, Section 232, or anti-dumping/countervailing duties stack only when legally applicable on the entry date you model.

This calculator does not invent a universal 15% flat tariff on all merchandise. You enter the ordinary HTS rate, customs value, quantity if specific duties apply, and any dated surcharge percentages the tool exposes. The output is transparent multiplication and addition—landed cost planning, not a CBP entry.

What you enter vs what CBP decides

HTS rate

Look up your product on the USITC HTS site or broker database. Apparel, electronics, steel, and agriculture sit in different chapters with wildly different rates.

Customs value

Transaction value is the starting point: what you paid the foreign seller, adjusted for assists, royalties, and packing. Enter your best planning figure; CBP may revalue on audit.

Surcharges and effective dates

Trade remedy tariffs carry effective and expiration dates. A rate valid in Q1 may change in Q3. Select the date rule in the tool when prompted—stale percentages misprice inventory.

Ad valorem vs specific duties

Ad valorem duties multiply a percentage times customs value (e.g., 4.5% of $10,000 → $450). Specific duties charge per unit (e.g., $0.05 per liter). Some lines combine both (“compound” rates). Enter units correctly when the HTS line is specific.

Example (illustrative—not a live HTS line)

Customs value $50,000, entered ordinary HTS rate 3.4%, no additional surcharges:

• Base duty ≈ $1,700
• Add user-entered Section surcharge 7.5% if applicable on your date → additional $3,750
• Total duty ≈ $5,450 before MPF/HMF

Change classification to a 0% preferential rate under USMCA with valid origin documentation and duty drops—origin paperwork matters as much as math.

Landed cost beyond duty

International freight, insurance, customs broker fees, MPF (merchandise processing fee), HMF (harbor maintenance fee on ocean shipments), state sales/use tax on imports, and inland trucking all affect landed cost but are not HTS duty itself. Budget holistically when comparing suppliers.

De minimis and personal shipments

Low-value shipment rules and entry types changed in recent enforcement environments. Formal business imports differ from courier casual entries. This tool targets commercial duty estimation—not travel exemptions.

Relationship to sales price and margins

Importers who ignore duty in SKU pricing erode margin silently. Retailers should model duty + freight + storage before matching domestic competitor prices. Pair duty estimates with the sales tax calculator for domestic resale scenarios where available.

When brokers and lawyers matter

• Classification disputes (wrong HTS risks penalties)
• Country-of-origin marking and transshipment
• Anti-dumping orders on steel, aluminum, furniture, etc.
• First sale valuation and related-party pricing

Common mistakes

• Using a media “average tariff” instead of HTS line rate
• Forgetting surcharges that apply only to certain origins
• Mixing FOB foreign price with CIF value inconsistently
• Assuming USMCA exemption without origin certificate
• Applying expired Section 301 lists to current purchase orders

Related tools

Business importers with pass-through entities may pair landed cost with self-employment tax or corporate tax planning separately. Personal finance users comparing domestic vs imported purchase price can use generic budgeting—not duty law—for consumer decisions.

Anti-dumping and countervailing duties

AD/CVD orders can add double-digit duties on top of HTS rates for specific countries and products—steel pipe, furniture, solar cells, and hundreds of other lines. Orders publish deposit rates that change with administrative reviews. Enter the all-in AD/CVD rate your broker quotes for the entry date; do not assume the base HTS rate stands alone.

Transfer pricing and related-party imports

Imports from related foreign entities may be revalued under transfer pricing rules. Transaction value remains the default method, but CBP and IRS may challenge intercompany prices. Planning estimates should use the declared invoice price you expect on the entry summary.

Quota and tariff-rate quota (TRQ) products

Agricultural products, textiles, and some steel categories face TRQs where quantities above quota fill at higher over-quota rates. Volume matters—not just value. TRQ logic is not modeled unless you select a TRQ surcharge rule in advanced options.

Importer security filing and entry types

Formal consumption entries pay duty at liquidation; informal entries and e-commerce shipments may use different de minimis or entry type rules that changed in recent enforcement cycles. Business importers should not compare courier casual entry math to container-load HTS duty without broker guidance. This calculator assumes you know the formal duty rate for a commercial entry.

Customs bonds guarantee payment when goods arrive before final rate disputes resolve. Bond premiums are a cost of doing import business separate from duty percentage.

Section 321 informal entries and warehouse withdrawals each have distinct duty timing—landed cost for inventory accounting may differ from duty paid at border release when goods sit in bonded warehouse months before withdrawal.

Currency and assisted conversion for non-US invoices

Customs value is generally in USD at the rate of exchange on the date of export or entry depending on the method. Invoices in EUR or CNY must be converted consistently with CBP rules. A 3% duty on understated foreign-invoice value can still mean large dollars on high-volume SKUs—validate declared value against transfer pricing documentation.

Assists—engineering, tooling, and royalties you provide free to the foreign manufacturer—must be added to customs value even when they do not appear on the commercial invoice. Omitting assists understates duty and creates compliance risk.

Free trade agreements and rules of origin

USMCA and other FTAs eliminate or reduce duties when goods meet rules-of-origin tests—regional value content, tariff shift rules, and supplier declarations. A 0% preferential rate requires documentation (certificates of origin), not hope. Wrong origin claims risk penalties beyond underpaid duty.

Retaliatory tariff lists change with trade negotiations—maintain a dated surcharge library per SKU and review quarterly when sourcing from affected countries.

Importers should store HTS classification rulings (CF 574) and binding rulings for new products—duty savings from a favorable classification defend against post-entry liquidations when CBP reclassifies later.

Temporary tariff suspensions and exclusions publish in the Federal Register with expiration dates—calendar reminders before each exclusion sunset prevent surprise duty spikes on reorders.

Drawback refunds recover duties paid on imported goods later exported—separate program from duty at import, but part of total landed-cost strategy for re-exporters.

Consignee vs importer of record matters for duty payment liability—this calculator assumes you are paying duty on the entered value as buyer, not broker-only arrangements.

Harmonized codes updated annually on January revisions—refresh HTS numbers each January before renewing supplier contracts priced on last year’s classification.

Incoterms (FOB vs CIF) affect who pays freight and insurance and which costs must be added to customs value—align invoice terms with the value you enter here.

Broker filing fees and customs exam charges are not duty—budget them separately when comparing suppliers on total landed cost.

Keep entry summaries and HTS lines in your ERP so finance can reconcile duty paid to product COGS by SKU.

No universal flat rate—enter your HTS and surcharge percentages

Media headlines about broad tariff percentages are not a substitute for classification. This calculator multiplies the ordinary HTS ad valorem or specific rate you enter, plus any dated surcharge rules you select—not an invented 15% flat duty on all imports. Section 301, Section 232, and anti-dumping deposits vary by HTS chapter, origin country, and effective date.

Refresh rates when the Federal Register publishes new lists. Stale surcharge percentages misprice inventory and contract renewals.

Landed cost checklist for importers

• HTS classification ruling or broker opinion
• Customs value (transaction value + assists − allowable deductions)
• Ordinary duty rate + applicable surcharges for entry date
• MPF, HMF, brokerage, freight, insurance

Compare suppliers on total landed cost, not FOB price alone.

Valuation disputes and CBP audits

Customs and Border Protection may revalue entries if transaction value omits assists, royalties, or related-party pricing adjustments. Underpaid duty plus interest and penalties exceed the savings from aggressive valuation. Keep invoices, purchase orders, and classification rulings aligned with entered data.

Origin documentation

Preferential rates under USMCA require certificates of origin and supply-chain records. Wrong origin costs more than duty difference—it risks penalties. Enter surcharge percentages that match the origin and date you document, not the country printed on marketing materials alone.

Broker vs self-filing

Customs brokers classify entries and post bonds; their fee is separate from duty. Self-filing is rare for commercial importers. Use this estimator to sanity-check broker quotes before signing long-term supply contracts tied to HTS lines.

Planning takeaway

Build a dated rate table per SKU—never a single headline percentage for all imports. When media cites broad tariff figures, still look up your HTS line and enter the ordinary rate plus applicable surcharges for the entry date you model.

Sources and disclaimer

Duty rates come from user entry aligned to USITC HTS publications and Federal Register notices for surcharges. We do not maintain live CBP databases in this estimator. Verify every entry with a licensed customs broker before signing purchase contracts.