Estimate import taxes, MPF, and HMF for US Customs entries
Transaction value excluding international shipping/insurance.
Based on the HTS Code for your specific product.
Cost Breakdown
Import Duty:
$0.00
Merchandise Processing Fee (MPF):
$0.00
Harbor Maintenance Fee (HMF):
$0.00
Total Customs Fees & Taxes:
$0.00
Total Landed Cost:
$0.00
Note: Goods valued under $800 are generally exempt from duty and MPF under the Section 321 "De Minimis" rule.
How to Calculate USA Import Duty
Importing goods into the United States involves several distinct costs. Unlike many countries that calculate duty based on the CIF (Cost, Insurance, Freight) value, the U.S. Customs and Border Protection (CBP) primarily calculates duty based on the FOB (Free on Board) value, which is the actual price paid for the merchandise alone.
Key Components of US Import Costs
Customs Duty: This is calculated by multiplying the FOB value by the percentage assigned to the specific Harmonized Tariff Schedule (HTS) code of the product.
Merchandise Processing Fee (MPF):
For Formal Entries (usually values over $2,500), the rate is 0.3464%.
As of late 2023, the minimum MPF is $32.71 and the maximum is $634.62.
Harbor Maintenance Fee (HMF): This fee applies only to ocean freight. The rate is 0.125% of the cargo value. There is no HMF for air freight shipments.
De Minimis (Section 321): Most shipments valued at $800 or less can enter the US duty-free and tax-free.
Example Calculation
If you import commercial electronics worth $10,000 via ocean freight with a 2% duty rate:
While this calculator provides an estimate, final duties are determined by CBP officials. Be aware of Anti-Dumping or Countervailing Duties (AD/CVD) which can significantly increase costs for specific goods from certain countries (like steel or solar panels from China). Additionally, Section 301 tariffs may apply to a wide range of products manufactured in China.