Import Duty Tariff Calculator
When goods are imported into the United States, US Customs and Border Protection (CBP) assesses import duty based on the customs value of the goods and the applicable rate from the Harmonized Tariff Schedule of the United States (HTSUS). This calculator applies the basic ad valorem duty formula: duty = customs value x duty rate. It also estimates the Merchandise Processing Fee (MPF), which applies to most formal commercial entries. Look up your product's HTS code and the General duty rate at the US International Trade Commission website, then enter those values here.
Import duty formula
Import duty = customs value x (duty rate / 100)
MPF = max($31.67, min($614.35, customs value x 0.003464))
Total = import duty + MPF
The MPF is 0.3464% of the customs value, subject to a minimum of $31.67 and a maximum of $614.35 per entry (2024 CBP fee schedule). These amounts are adjusted periodically by CBP. A Harbor Maintenance Fee of 0.125% also applies to ocean entries.
Steps to determine your duty rate
- Identify the 10-digit HTS code for your product using the USITC online tariff database at usitc.gov.
- Check the 'General' rate column (Column 1) for the standard MFN rate, or 'Special' for preferential trade agreement rates.
- Verify whether your shipment qualifies for a preferential rate under a free trade agreement (USMCA, KORUS, etc.).
- Confirm the customs value method with your broker, especially for related-party transactions.
Frequently asked questions
What is the customs value used for duty calculation?
US CBP uses the transaction value of imported goods, which is the price paid or payable for the goods when sold for export to the United States, plus additions such as packing, commissions, and royalties as defined in 19 USC 1401a.
Where do I find the HTS duty rate for my product?
The Harmonized Tariff Schedule of the United States (HTSUS) is published by the US International Trade Commission at usitc.gov. Look up your product's 10-digit HTS code and find the 'General' duty rate column.
Is duty charged on the shipping cost as well?
For most imports the US uses a first-sale or last-sale transaction value that typically includes the cost of the goods but excludes US inland freight after the port of entry. International freight and insurance may be included depending on valuation method.
What is the US de minimis threshold?
US CBP does not collect duty on shipments with a customs value of $800 or less (Section 321, 19 USC 1321). This threshold was set at $800 by the Trade Facilitation and Trade Enforcement Act of 2015.
Are there additional fees beyond the basic duty?
Yes. Most commercial imports also incur a Merchandise Processing Fee (MPF) of 0.3464% of the value (min $31.67, max $614.35 per 2024 CBP schedule) and a Harbor Maintenance Fee (HMF) of 0.125% on ocean shipments.
Official sources
- US International Trade Commission, Harmonized Tariff Schedule: usitc.gov/tata/hts/.
- US CBP, Importing into the United States: cbp.gov/trade/basic-import-export/importing-us.
- 19 USC 1401a, Customs Valuation: uscode.house.gov.
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.