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 โฌ3 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.
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 โUse 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.
Duty Calculation Basis
Duty basis auto-set to FOB based on destination. You can override if needed.
Shipping Terms
Brokerage & Margin
OptionalLanded Cost Breakdown Per Unit
Live OutputMargin Analysis
Verdict: GOThe $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 StatesDDU vs DDP Comparison
Incoterms Risk| Metric | DDU (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 risk | Higher friction risk | Cleaner landed-cost experience |
| Surprise-charge / refusal | Higher surprise-charge / refusal risk | Lower surprise-charge risk |
| Customer support burden | More support burden | Better customer-price transparency |
| Recommendation | โ | Recommended |
No platform-agnostic benchmark is stored for abandonment or refusal because outcomes vary by product, market, checkout design, and destination.
Compare duty rates by country of origin for this product
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 origin | Base duty rate | Additional tariffs | Total effective rate | Estimated duty / unit | USMCA / Trade status |
|---|---|---|---|---|---|
| ChinaActive | 16.5% | Varies by HTS (not auto-modeled) | 16.5% | $4.13 | MFN (Check add-ons) |
| Vietnam | 16.5% | None (0.0%) | 16.5% | $4.13 | MFN Status |
| India | 16.5% | None (0.0%) | 16.5% | $4.13 | MFN Status |
| Mexico | 0.0% | None (0.0%) | 0.0% | $0.00 | USMCA (0% Duty) |
| Bangladesh | 16.5% | None (0.0%) | 16.5% | $4.13 | MFN only |
| Turkey | 16.5% | None (0.0%) | 16.5% | $4.13 | MFN Status |
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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 โฌ3 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.
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