US Custom Duty Calculator
Estimate the customs duties and fees for importing goods into the United States. This calculator helps you understand the potential costs beyond the product's value, including Customs Duty, Merchandise Processing Fee (MPF), and Harbor Maintenance Fee (HMF).
Understanding US Custom Duties and Fees
When importing goods into the United States, importers are typically responsible for paying various duties and fees to U.S. Customs and Border Protection (CBP). These charges can significantly impact the total cost of your imported products. This calculator helps you estimate the primary components: Customs Duty, Merchandise Processing Fee (MPF), and Harbor Maintenance Fee (HMF).
1. Customs Duty
Customs duty is a tax levied on goods imported into the U.S. The duty rate is determined by the Harmonized Tariff Schedule of the United States (HTSUS), which classifies products based on their type, material, and use. Each classification (HTS code) has a specific duty rate, which can range from 0% to over 30%. The duty is generally calculated as a percentage of the dutiable value of the goods.
Dutiable Value: For most calculations, the dutiable value includes the value of the goods themselves (often Free On Board – FOB or Cost, Insurance, and Freight – CIF), plus any freight and insurance costs incurred to bring the goods to the U.S. port of entry.
2. Merchandise Processing Fee (MPF)
The Merchandise Processing Fee (MPF) is a fee collected by CBP for most imported merchandise. It helps cover the costs of processing import entries. The MPF is an ad valorem fee, meaning it's calculated as a percentage of the value of the goods (typically the FOB value). However, it has both a minimum and a maximum amount, which are adjusted annually.
- Current MPF Rate (as of 2024): 0.3464% of the entered value.
- Minimum MPF (as of 2024): $31.67
- Maximum MPF (as of 2024): $614.35
If the calculated MPF falls below the minimum, the minimum is charged. If it exceeds the maximum, the maximum is charged.
3. Harbor Maintenance Fee (HMF)
The Harbor Maintenance Fee (HMF) is a fee assessed on commercial cargo loaded or unloaded at U.S. ports. It is used to maintain and improve U.S. harbors and waterways. HMF applies only to shipments arriving by ocean vessel.
- Current HMF Rate (as of 2024): 0.125% of the entered value.
This fee is typically calculated on the FOB value of the goods and does not have a minimum or maximum.
How to Use the Calculator
- Value of Goods (FOB/CIF): Enter the total value of your merchandise. This is often the Free On Board (FOB) value, which includes the cost of the goods and the cost of loading them onto the shipping vessel. If your invoice is CIF (Cost, Insurance, and Freight), use that value.
- Freight Cost: Input the cost of shipping the goods to the U.S. port of entry.
- Insurance Cost: Enter the cost of insuring your goods during transit.
- Duty Rate (%): Find the specific duty rate for your product's HTS code. This can be found on the Harmonized Tariff Schedule website.
- Ocean Shipment: Check this box if your goods are arriving by ocean vessel, as this will apply the Harbor Maintenance Fee.
The calculator will then provide an estimate of your total customs duties and fees.
Example Calculation
Let's say you are importing a shipment of electronics with the following details:
- Value of Goods (FOB): $10,000
- Freight Cost: $500
- Insurance Cost: $50
- Duty Rate: 2.5%
- Shipment Type: Ocean
Using the calculator:
- Dutiable Value: $10,000 (Value) + $500 (Freight) + $50 (Insurance) = $10,550
- Customs Duty: $10,550 * 2.5% = $263.75
- MPF Basis: $10,000 (FOB Value)
- Calculated MPF: $10,000 * 0.3464% = $34.64
- Actual MPF: Since $34.64 is between the min ($31.67) and max ($614.35), the actual MPF is $34.64.
- HMF Basis: $10,000 (FOB Value)
- Harbor Maintenance Fee: $10,000 * 0.125% = $12.50
- Total Estimated Fees: $263.75 (Duty) + $34.64 (MPF) + $12.50 (HMF) = $310.89
This example demonstrates how the various fees combine to form the total import cost.