U.S. Customs Duty Calculator — Import Duty, MPF, and HMF Estimate

U.S. customs duty is estimated as customs value × confirmed HTS duty rate, plus any additional tariffs, Merchandise Processing Fee (MPF), Harbor Maintenance Fee (HMF) for ocean imports, and broker or clearance fees.

How the calculation works

This calculator is a planning estimator for importers who already have a product description, commercial invoice value, country of origin, and a duty rate to test. It does not classify the product, choose an HTS code, decide origin, or provide legal advice. Before importing, confirm the live Harmonized Tariff Schedule, CBP entry rules, trade-remedy tariffs, and broker interpretation.

The core formula is:

Use conservative assumptions when the duty treatment is uncertain. If a product may be covered by Section 301, Section 232, antidumping/countervailing duty, quota, FDA, EPA, FCC, CPSC, or another partner-government-agency rule, leave a margin in the estimate and request broker review before quoting a customer or sending inventory to Amazon FBA.

FAQ

Is this calculator legal advice?

No. This tool is only a landed-cost planning estimate. U.S. customs duty depends on facts that must be reviewed against live HTS and CBP sources, including classification, country of origin, value, trade remedies, entry type, and applicable exclusions. A licensed customs broker or customs attorney should review the actual shipment before import.

What is customs value for U.S. import duty?

Customs value is the value used by CBP to assess duty. For many commercial shipments it begins with the transaction value of the goods sold for export to the United States. Assists, royalties, related-party pricing, packing costs, and valuation adjustments can change the correct value, so do not treat the invoice subtotal as automatically final.

How do I find the correct duty rate?

Start with the current U.S. Harmonized Tariff Schedule and identify the most specific HTS subheading for the product. Then check the General, Special, and Column 2 rates, chapter notes, exclusions, and any additional tariff actions. If classification is uncertain, get broker review or request a binding ruling before relying on the rate.

Does the estimate include Section 301 tariffs?

Yes, if you enter the additional tariff rate. The calculator keeps additional tariffs separate from base duty because trade-remedy duties can apply on top of the normal HTS duty. For China-origin goods, many sellers test a 7.5% or 25% additional tariff scenario, but the actual rate depends on the specific HTS code and current exclusion status.

What is MPF?

MPF is the Merchandise Processing Fee collected by CBP on many entries. For formal entries in FY2026, this estimator uses 0.3464% of customs value with a $33.58 minimum and a $651.50 maximum. Preference programs, entry type, and other rules can change whether MPF applies, so confirm the entry summary treatment.

What is HMF?

HMF is the Harbor Maintenance Fee. This estimator applies HMF at 0.125% of customs value when the transport mode is ocean. It is not applied to air, truck, rail, or mail entries in the calculator. Ocean importers should still confirm whether the specific movement is subject to HMF.

Can shipments under $800 enter duty free?

For current commercial import planning, do not assume duty-free de minimis treatment. CBP began enforcing the global suspension of duty-free de minimis treatment on August 29, 2025. Narrow statutory exemptions may still exist for specific categories such as certain donations or informational materials, but they require broker review and are not modeled as a normal e-commerce import path here.

Why is broker review required if I already know the HTS code?

The HTS code is only one part of the entry. The broker also checks origin, valuation, PGA flags, forced-labor risk, AD/CVD exposure, Section 301 or 232 measures, documentation, entry type, bond requirements, and whether the declared treatment is defensible if CBP reviews the shipment.

Should Amazon FBA sellers use DDP or act as importer of record?

Amazon generally will not act as importer of record for FBA inventory. Sellers need a compliant importer-of-record path, broker, and delivery plan before shipping. DDP can simplify a quote, but the seller or appointed party still needs to handle classification, duty, fees, and import compliance correctly.

Comparison

Dated facts

As of May 2026, use these facts as planning assumptions only and verify them against live official sources before import:

• The U.S. Harmonized Tariff Schedule remains the starting point for classification and duty-rate review; the live HTS should be checked for the exact import date.
• As of May 2026, CBP’s published guidance says imported goods valued at or below USD 800 are no longer eligible for duty-free de minimis treatment from any country, effective August 29, 2025, except narrow statutory exemptions that require review.
• FY2026 formal-entry MPF is modeled here at 0.3464% of customs value with a $33.58 minimum and $651.50 maximum, effective for the fiscal year that began October 1, 2025.
• HMF is modeled at 0.125% of value for ocean imports. The calculator does not apply HMF to air, truck, rail, or mail shipments.
• Many China-origin products remain exposed to additional Section 301 tariffs, often 7.5% or 25% depending on the HTS code and current exclusion status; confirm the live rate before quoting.
• CBP may liquidate or review entries after release, so the amount paid at entry can still be adjusted later if classification, value, origin, or duty treatment changes.

Where this fits in your importing workflow

1. Identify the product, country of origin, and commercial invoice value.
2. Confirm the HTS code and duty rate with live HTS data or broker review.
3. Add any additional tariff rate that applies to the product and origin.
4. Estimate MPF, HMF, and broker fees with this calculator.
5. Use the result as a landed-cost planning number, then get written broker confirmation before shipping.