Import Duty Calculator: Duty and Landed Cost
Work out the import duty owed on goods and the landed cost once that duty is added to the value of the shipment.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Import duty | Landed cost |
|---|---|---|
| $2,000 · 6.5% | $130.00 | $2,130.00 |
| $500 · 3% | $15.00 | $515.00 |
| $10,000 · 12% | $1,200.00 | $11,200.00 |
| $750 · 8.5% | $63.75 | $813.75 |
How This Calculator Works
Enter the customs value of the goods and the duty rate that applies to them. The calculator multiplies the two to find the import duty, then adds it to the value to give the landed cost before other charges.
The Formula
Percentage Add-On
Rate is the tax or tip percentage applied to the amount
Worked Example
On goods valued at $2,000 with a 6.5% duty rate, the import duty is $130, for a landed cost of $2,130. Import VAT, shipping, and brokerage fees would add further to the total.
Key Insight
Duty is only one layer of an import's cost. Import VAT or sales tax, freight, insurance, and customs brokerage often add more than the duty itself, so the landed cost here is a floor, not the final figure.
U.S. de minimis threshold and Section 321
U.S. allows personal imports up to $800 USD value duty-free per shipment per day. Section 321 of Tariff Act. Substantially higher than other countries' thresholds.
Result. E-commerce purchases from international sellers under $800 typically enter duty-free. Shein, Temu, AliExpress purchases under $800 enter without duty.
Trade debate. U.S. importers (especially small businesses competing with Chinese e-commerce) argue $800 threshold creates unfair advantage. Proposals to lower threshold ($100, $200) under consideration.
Above $800. Formal customs entry required. Duty calculation on declared value. Merchandise Processing Fee 0.3464% of value (min $32.71, max $634.62 in 2024). Plus Customs Processing Fee $1 per consignment for normal entry.
Anti-dumping and Section 301 tariffs
Beyond standard duty rates, U.S. imposes additional duties on specific products.
(1) ANTI-DUMPING DUTIES — additional duties on products sold below 'fair value' in U.S. (steel from various countries; furniture from Vietnam; solar panels from China previously). Substantial — sometimes 100-200% additional duty.
(2) COUNTERVAILING DUTIES — additional duties on products subsidized by foreign governments. Similar magnitudes.
(3) SECTION 301 TARIFFS — U.S. trade response to Chinese trade practices. Various rates 7.5-25% on specific Chinese goods.
These additional duties can substantially increase total import cost. $1,000 worth of subject Chinese goods with 25% Section 301 = $250 additional duty + standard tariff rate + processing fees.
Strategy for importers. (1) Verify HTS classification accuracy. (2) Check whether goods subject to additional duties. (3) Consider origin alternatives (importing from Vietnam, Mexico, etc. instead of China where Section 301 applies).
(4) Free Trade Agreements provide preferential rates. USMCA (US-Mexico-Canada): most goods duty-free. Korea, Australia, Israel, Singapore: substantial duty reductions for qualifying goods.
U.S. import duty examples by category
Reference U.S. import duty rates for common categories.
| Product category | Standard MFN rate | Notes |
|---|---|---|
| Apparel (cotton men's shirts) | 16-32% | Among highest U.S. duties |
| Apparel (women's silk dresses) | 6-7% | |
| Footwear (rubber) | 37.5% | Very high |
| Footwear (leather) | 8.5-10% | |
| Wine (still) | $0.06-$0.22/liter | Specific duty |
| Wristwatches | Free | Most components free |
| Smartphones, computers | Free | Section 1 free |
| Steel products | Variable + 25% Section 232 | + anti-dumping |
| Furniture | Free standard | + Section 301 if Chinese origin |
| Toys | Free | Most |
| Wood furniture (Chinese) | Free + 7.5-25% Section 301 | Additional duty |
Apparel and footwear carry highest U.S. duties (legacy of textile industry protection). Most electronics free. Section 232 (steel/aluminum) and Section 301 (China) add to standard rates for specific products. Always check HTS code for specific item to verify rate.
Frequently Asked Questions
What is import duty?
Import duty is a tax a country charges on goods brought in from abroad. The rate depends on the type of goods and the country of origin.
What value is duty charged on?
Usually the customs value of the goods, which is often the price paid and sometimes includes freight and insurance, depending on the country's rules.
How do I find the duty rate?
Duty rates are set by a tariff schedule and depend on the product's classification code and its origin. A customs broker or the official tariff can confirm the rate.
Does this include import VAT?
No. Many countries also charge import VAT or sales tax on top of duty. That, plus shipping and brokerage, must be added to reach the true total.
Are small shipments exempt?
Many countries set a value threshold below which duty is waived. Above that threshold, duty applies on the goods as the calculator shows.
When is this calculator unreliable?
When personal imports under $800 (de minimis — typically duty-free; calculator overstates cost). For commercial imports, HTS classification critical — different rates for very similar products. Also unreliable when Section 301, anti-dumping, or countervailing duties apply (substantially increase total cost for specific products/origins).
References & Authoritative Sources
- U.S. Customs and Border Protection (CBP) — Customs Duties Information · consulted June 1, 2026 · U.S. customs regulator
- U.S. International Trade Commission (USITC) — Harmonized Tariff Schedule · consulted June 1, 2026 · U.S. tariff schedule
- World Trade Organization (WTO) — Tariff Profiles · consulted June 1, 2026 · International tariff data
Related Calculators
Data Sources & Benchmarks
This calculator draws on 1 independent, dated source.
Methodology & Review
Import duty equals item value × duty rate. The calculator returns customs duty owed. U.S. import duty rates vary by product (Harmonized Tariff Schedule HTS code) and country of origin (preferential rates for trade agreement countries). Personal imports under $800 USD enter duty-free (de minimis). Above $800: duty + Customs Processing Fee + Merchandise Processing Fee. RELIABILITY: Reliable for documented value, rate, and origin. Less reliable when (a) HTS classification uncertain (specific codes critical for rate determination); (b) preferential origin rules complex (NAFTA/USMCA, free trade agreements have specific rules); (c) goods subject to additional duties (anti-dumping, countervailing) on specific products from specific countries.
Updated