Select a category…
Electronics (Laptops/Phones) – 0%
Auto Parts – Approx 2.5%
Clothing / Apparel – Approx 16.5%
Furniture – Approx 0-6%
Toys & Games – Approx 0-5%
Section 301 (China Tariffs) – +25%
Printed Books – 0%
Machinery – Approx 3-5%
Other / Manual Rate
Value of Goods:$0.00
Estimated Duty (0%):$0.00
Merchandise Processing Fee (MPF):$0.00
Harbor Maintenance Fee (HMF):$0.00
Shipping & Insurance:$0.00
Total Landed Cost:$0.00
*Note: Estimates only. De Minimis value is $800. MPF is estimated based on formal entry rates for values over $2,500. Final determination is made by US Customs and Border Protection (CBP).
Understanding US Customs Duties and Import Taxes
Importing goods into the United States requires strict adherence to regulations set by Customs and Border Protection (CBP). The total cost to import, known as the "Landed Cost," involves more than just the price of the item. It includes duties based on the Harmonized Tariff Schedule (HTS), Merchandise Processing Fees (MPF), and potentially Harbor Maintenance Fees (HMF).
How US Duty is Calculated
Unlike many other countries that calculate duty on the CIF (Cost, Insurance, Freight) value, the US generally calculates ad valorem duty rates based on the FOB (Free on Board) value—essentially the price paid for the goods excluding shipping and insurance.
The Core Formula: Duty Amount = Declared Value of Goods × Duty Rate (%)
Key Fees Explained
Duty: The tax imposed on the type of good, identified by its HTS code.
MPF (Merchandise Processing Fee):
Informal Entry (Under $2,500): Generally a flat fee (e.g., $2.00 – $9.00 depending on submission method).
Formal Entry (Over $2,500): Calculated at an ad valorem rate (approx 0.3464%) with a minimum (~$27.75) and maximum (~$538.40) cap.
HMF (Harbor Maintenance Fee): 0.125% of the cargo value, applicable only if the goods arrive via ocean freight at US ports.
De Minimis (Section 321): Shipments valued at $800 or less are generally duty-free and tax-free when imported by one person on one day.
Common HTS Category Rates
Category
Typical Rate Range
Notes
Consumer Electronics
0% – 2%
Laptops and smartphones are often Duty Free.
Clothing / Apparel
10% – 32%
Depends heavily on material (cotton vs. synthetic).
Auto Parts
2.5%
Standard rate for many car accessories.
Furniture
0% – 6%
Wooden furniture is often duty-free.
Section 301 Tariffs
Goods originating from China may be subject to additional punitive tariffs under Section 301. This can add 7.5% to 25% on top of the standard HTS rate. It is crucial to verify if your specific product code falls under these lists.
function updateDutyRate() {
var categorySelect = document.getElementById('productCategory');
var manualInput = document.getElementById('manualDutyRate');
var selectedValue = categorySelect.value;
if (selectedValue !== 'custom') {
manualInput.value = selectedValue;
} else {
manualInput.value = ";
manualInput.focus();
}
}
function calculateCustomsDuty() {
// 1. Get Inputs
var declaredValue = parseFloat(document.getElementById('declaredValue').value);
var shippingCost = parseFloat(document.getElementById('shippingInsurance').value);
var dutyRatePercent = parseFloat(document.getElementById('manualDutyRate').value);
var isOcean = document.getElementById('isOceanFreight').checked;
// 2. Validate Inputs
if (isNaN(declaredValue) || declaredValue < 0) {
alert("Please enter a valid declared value for the goods.");
return;
}
if (isNaN(shippingCost)) shippingCost = 0;
if (isNaN(dutyRatePercent)) dutyRatePercent = 0;
// Variables for calculation
var dutyAmount = 0;
var mpf = 0;
var hmf = 0;
var deMinimisLimit = 800; // Section 321 limit
// 3. Logic Implementation
// CHECK DE MINIMIS (Under $800 is usually free)
if (declaredValue <= deMinimisLimit) {
dutyAmount = 0;
mpf = 0; // Usually exempt on Section 321
hmf = 0; // Usually exempt
} else {
// A. Calculate Duty
dutyAmount = declaredValue * (dutyRatePercent / 100);
// B. Calculate MPF (Merchandise Processing Fee)
if (declaredValue < 2500) {
// Informal Entry
mpf = 2.22; // Average electronic entry fee estimate
} else {
// Formal Entry
// Current Rate approx 0.3464%
var mpfRate = 0.003464;
var mpfMin = 27.75; // Current min
var mpfMax = 538.40; // Current max
var calculatedMpf = declaredValue * mpfRate;
if (calculatedMpf mpfMax) {
mpf = mpfMax;
} else {
mpf = calculatedMpf;
}
}
// C. Calculate HMF (Harbor Maintenance Fee)
if (isOcean) {
hmf = declaredValue * 0.00125;
} else {
hmf = 0;
}
}
// 4. Calculate Total
var totalCost = declaredValue + shippingCost + dutyAmount + mpf + hmf;
// 5. Display Results
document.getElementById('resGoodsVal').innerText = '$' + declaredValue.toFixed(2);
document.getElementById('resDuty').innerText = '$' + dutyAmount.toFixed(2);
document.getElementById('resRateDisplay').innerText = dutyRatePercent;
document.getElementById('resMpf').innerText = '$' + mpf.toFixed(2);
document.getElementById('resHmf').innerText = '$' + hmf.toFixed(2);
document.getElementById('resShipping').innerText = '$' + shippingCost.toFixed(2);
document.getElementById('resTotal').innerText = '$' + totalCost.toFixed(2);
// Show the box
document.getElementById('resultsArea').style.display = 'block';
}