Cross-Border Tariff & Landed Cost Tool

Import Duty Calculator

US duty and MPF figures apply to goods imported into the United States, not to US-origin exports. Default duty math models the base/general rate plus MPF and destination taxes. Extra trade-remedy / China-specific add-ons are manual only unless the site has exact code-level support. UK, EU, Canada, and Australia taxes are labeled by destination.

Import duty is calculated on either the FOB value (product cost only, used by the US) or the CIF value (product plus shipping plus insurance, used by the EU, UK, Canada, and Australia). This calculator applies the correct duty basis by destination, calculates customs duty, MPF, VAT or GST, supports optional manual overrides for additional US Chapter 99 / Section 301 duties, supports the temporary EU โ‚ฌ3 low-value duty rule under Regulation (EU) 2026/382 where applicable, compares DDU versus DDP shipping terms, checks de minimis status, and returns the total landed cost per unit with a GO or NO-GO margin verdict. All calculators support both imperial (inches and pounds) and metric (centimeters and kilograms) units via the toggle at the top of each form.

The cost of importing a product does not end at the supplier invoice. Duties, taxes, MPF fees, brokerage charges, and destination taxes all stack on top before a single unit reaches your warehouse. This calculator puts every cross-border cost in one place, calculates landed cost per unit, shows you the true margin at your selling price, and compares DDU versus DDP shipping terms so you can make the right decision before committing to inventory.

01

Product and Shipment

$

Apparel rates vary heavily by fiber, knit vs. woven construction, garment type, and final HTS classification. Use HTS Lookup for a better starting point.

HTS Lookup โ†’
%

Use this only when you have verified an additional duty under Chapter 99 / Section 301 / reciprocal / other trade-remedy treatment. DimMath does not infer these from a broad product category.

$
$
02

Duty Calculation Basis

Duty basis auto-set to FOB based on destination. You can override if needed.

03

Shipping Terms

04

Brokerage & Margin

Optional
%
%
$

Landed Cost Breakdown Per Unit

Live Output
Product cost per unit$25.00
Shipping per unit($350.00 / 100)
$3.50
Insurance per unit($0.00 / 100)
$0.00
Customs duty per unit (16.5%)
Basis: FOB ($25.00)
$4.13
MPF per unit (US)
0.3464% FOB ($33.58 min โ€“ $651.50 max)
$0.34
Brokerage fee per unit$0.10
Total Landed Cost Per UnitIncludes product, freight, duty, taxes & brokerage
$33.06

Margin Analysis

Verdict: GO
Selling Price$65.00
Landed Cost$33.06
Net Profit / Unit$31.94
Net Margin49.1%
Break-Even Selling Price (for 30% target margin)Minimum price needed to achieve target margin after all cross-border costs.
$47.23
Merchandise Processing Fee (MPF) Minimum Impact

The $33.58 MPF minimum applies to every US customs entry regardless of shipment value. Consolidating smaller shipments into fewer larger ones reduces the per-unit MPF cost. Two shipments of 100 units each pay two MPF minimums. One shipment of 200 units pays one.

De Minimis Exemption Status

United States
De Minimis Suspended โ€” Formal Customs Entry RequiredUS de minimis suspended August 29 2025. Formal customs entry required on all shipments.
US Customs Notice: The Section 321 $800 de minimis exemption was suspended August 29, 2025. All commercial shipments now require formal entry and incur MPF fees.
China-origin imports may face additional duties beyond the general HTS rate. These vary by exact HTS code, Chapter 99 treatment, exclusions, and current executive actions. DimMath does not auto-assign those add-ons from a broad category. Enter a verified additional-duty override only if you know it.

DDU vs DDP Comparison

Incoterms Risk
MetricDDU (Unpaid)DDP (Paid)
Seller pays per unit$28.50$33.06
Buyer pays at delivery$4.56$0.00
Total cost per unit$33.06$33.06
Checkout friction riskHigher friction riskCleaner landed-cost experience
Surprise-charge / refusalHigher surprise-charge / refusal riskLower surprise-charge risk
Customer support burdenMore support burdenBetter customer-price transparency
Recommendationโ€”Recommended

No platform-agnostic benchmark is stored for abandonment or refusal because outcomes vary by product, market, checkout design, and destination.

Sourcing Optimization

Compare duty rates by country of origin for this product

Category: Cotton knit apparel (planning) โ€ข Dest: United States

Comparison across the top six manufacturing hubs for Cotton knit apparel (planning) imported into United States. Calculated at current product FOB value of $25.00 per unit.

Country of originBase duty rateAdditional tariffsTotal effective rateEstimated duty / unitUSMCA / Trade status
ChinaActive16.5%Varies by HTS (not auto-modeled)16.5%$4.13MFN (Check add-ons)
Vietnam16.5%None (0.0%)16.5%$4.13MFN Status
India16.5%None (0.0%)16.5%$4.13MFN Status
Mexico0.0%None (0.0%)0.0%$0.00USMCA (0% Duty)
Bangladesh16.5%None (0.0%)16.5%$4.13MFN only
Turkey16.5%None (0.0%)16.5%$4.13MFN Status

Frequently Asked Questions

Essential answers on US customs duty calculations, MPF minimums, DDU versus DDP, and the 2026 EU flat duty rule.

How is import duty calculated in the United States?

US import duty is calculated on the FOB (Free on Board) value of the imported goods which is the product cost only excluding shipping and insurance. The duty rate depends on the product's HS (Harmonized System) code which classifies goods by type and material. The duty amount equals the FOB value multiplied by the applicable duty rate percentage. Consumer-goods duty rates vary widely by HTS classification. Some goods are duty-free, while apparel and material-specific lines can exceed 20% and may use specific or compound duty expressions. Additional Chapter 99, Section 301, or trade-remedy duties may apply to specific goods and can be entered as a manual override.

What is the Merchandise Processing Fee (MPF) for US imports?

The Merchandise Processing Fee (MPF) is a US Customs fee charged on formal entries. The MPF rate is 0.3464 percent of the FOB value of the shipment. The minimum MPF is $33.58 per entry and the maximum is $651.50 per entry. For most small ecommerce import shipments the MPF will hit the $33.58 minimum. The MPF applies to every formal customs entry regardless of product category or duty rate. Since the US de minimis exemption was suspended on August 29 2025 all commercial shipments now require formal customs entry and incur MPF fees regardless of shipment value.

What is the difference between DDU and DDP shipping?

DDU (Delivered Duty Unpaid) means the buyer pays import duties and taxes at delivery. DDP (Delivered Duty Paid) means the seller pays all duties and taxes upfront before the shipment reaches the buyer. DDU shipments carry higher checkout friction risk, higher surprise-charge/refusal risk, and more support burden. DDP terms provide lower surprise-charge risk, a cleaner landed-cost experience, and better customer-price transparency. No platform-agnostic benchmark is stored for abandonment or refusal because outcomes vary by product, market, checkout design, and destination.

What is the temporary EU โ‚ฌ3 low-value customs duty rule?

From 1 July 2026 to 1 July 2028, Regulation (EU) 2026/382 created a temporary EUR 3 customs duty per covered item in qualifying low-value consignments up to EUR 150 (such as eligible IOSS/postal cases). It does not replace normal tariff treatment in every EU import scenario. Consignments outside the temporary simplified regime remain subject to standard customs classification and national import VAT.

Tools That Work Alongside This Calculator

Recommended software for international shipping and cross-border customs management.

EasyShip

Shipping Software

Compare real shipping rates across 550 plus carriers including surcharges before you buy the label. See the real all-in cost in seconds with no monthly fee.

ShipStation

Shipping Software

Compare real-time discounted rates across 40 plus carriers and buy the cheapest label in seconds. Start your 30-day free trial today.

Shippo

Shipping Software

Buy discounted USPS, UPS, FedEx, and DHL labels in seconds. Shippo connects to all major carriers and shows real-time rates so you can ship at the lowest available price. Free to start.

Rates verified September 6, 2026 (FY2026 MPF: 0.3464% FOB, $33.58 min / $651.50 max). US de minimis exemption suspended August 29 2025. Temporary EU โ‚ฌ3 low-value duty under Regulation (EU) 2026/382 (effective 1 July 2026 to 1 July 2028 for qualifying consignments). UK ยฃ135 de minimis threshold currently active. See changelog
Config 2026-Q3 ยท Build 2026-09-12