Import Duty Calculator
Calculate US customs import duties based on Harmonized Tariff Schedule (HTS) codes, Merchandise Processing Fees (MPF), Harbor Maintenance Fees (HMF), and CIF values.
CBP Import Duties & Total Landed Cost
Customs Import Duty & Fee Formulas
Tariff Duty = Customs Value × Tariff % | MPF = 0.3464% of FOB (min $31.67, max $614.35) | HMF = Customs Value × 0.125% | Landed Cost = CIF + All Duties & Fees- Customs Value (FOB): The transaction value of merchandise when loaded on the export ship, excluding international freight and insurance for US duty assessment.
- Merchandise Processing Fee (MPF): US CBP administrative fee of 0.3464% on formal entries (capped between $31.67 and $614.35).
- Harbor Maintenance Fee (HMF): 0.125% fee assessed on commercial cargo arriving via ocean shipping.
Step-by-Step Worked Example
Calculation Steps:
How to Use This Calculator
Assumptions & Limitations
- US Customs assesses ad valorem tariffs on FOB value rather than CIF value.
Frequently Asked Questions
What is the Section 321 de minimis threshold for US imports?
Under US Section 321, shipments imported by one person on one day with an aggregate fair market value of $800 or less generally enter duty-free and tax-free without formal customs declarations.
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