Import Duty & Tariff Calculator 2026 — De Minimis Ended

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Work out what an imported parcel now costs with the $800 de minimis exemption gone: duty, surcharge, the customs processing fee and total landed cost.

By Konstantin Iakovlev · Updated September 2026 · Source: US Customs and Border Protection — Customs user fees

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How the Entry Is Filed

Duty and Fees Owed

$65.69

Total Landed Cost

$440.69

Effective Rate on Goods

18.8%

Line by Line

Customs value (goods only)$350.00
Base HTS duty$28.00
Additional surcharge$35.00
Informal entry processing fee$2.69
Total owed to the government$65.69
Shipping and insurance$25.00
Landed cost$440.69

Before August 29, 2025 this parcel would have entered duty-free under the $800 de minimis exemption. That exemption is suspended for every country, so the $65.69 above is new cost on a shipment that used to arrive with nothing owed.

Duty rates are entered by you rather than assumed, because the surcharge layer above ordinary HTS duty has been rewritten several times: the Supreme Court struck down the IEEPA tariffs in February 2026, a 10% Section 122 surcharge ran from February 24 until it lapsed on July 24, 2026, and Section 301 duties of 10% or 12.5% on most products of 60 economies replaced it that day. Look up your product’s base rate in the Harmonized Tariff Schedule and confirm the current surcharge before ordering. Couriers usually add their own brokerage or disbursement charge on top of everything shown here, and the processing-fee figures are the CBP rates for fiscal year 2026 (through September 30, 2026).

Use the Import Duty & Tariff Calculator 2026 — De Minimis Ended above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only. Results are estimates based on the information you provide and the assumptions described on this page.

How It Works

For decades a parcel worth $800 or less entered the United States duty-free under the de minimis rule, which is why packages from overseas marketplaces arrived with nothing to pay. That exemption was suspended for China and Hong Kong on May 2, 2025 and for every other country on August 29, 2025, and CBP then wrote the suspension into its own regulations indefinitely, for mail and every other mode of shipment (interim final rules published June 24, 2026). The Court of International Trade upheld the suspension on August 13, 2026. Every parcel is now dutiable, and the shipments most affected are precisely the small consumer orders that used to be exempt.

Three charges make up what you owe. The base duty comes from your product's tariff code in the Harmonized Tariff Schedule and varies enormously by category: some goods enter free, while in 2026 HTS Revision 19 the general rate is 16.5% for cotton T-shirts (6109.10.00) and 37.5% for some textile-upper sneakers (6404.11.49.00). Any additional surcharge in force at the time of entry sits on top. And the merchandise processing fee is charged by Customs and Border Protection. In fiscal year 2026, which runs through September 30, 2026, formal entries (required for shipments over $2,500) pay 0.3464% of the customs value with a floor of $33.58 and a ceiling of $651.50, while informal entries of $2,500 or less pay a flat $2.69 when filed automatically, $8.06 for a manual filing, or $12.09 when CBP prepares the paperwork. From October 1, 2026 the floor and ceiling rise to $34.58 and $670.86 and the informal fees to $2.77, $8.30 and $12.45; the 0.3464% rate does not change (91 FR 48398).

One thing that trips people up: United States customs value is the transaction value of the goods themselves. Freight and insurance are not dutiable, unlike in most countries that assess duty on a landed value. Shipping still costs you money, but it does not increase the duty, which is why this calculator tracks it separately.

This calculator asks you for the rates rather than assuming them, and that is deliberate. The surcharge layer above ordinary tariff duty has been rewritten repeatedly. On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and the same day a 10% surcharge under Section 122 of the Trade Act was proclaimed, effective February 24. The Court of International Trade held that surcharge unlawful on May 7, 2026, with relief limited to the plaintiffs, and it lapsed at the end of its 150-day term on July 24, 2026, when Section 301 duties of 10% or 12.5% on most products of 60 economies took effect (USTR notice, 91 FR 47318). Any built-in country table would be stale within weeks. Look up your product's base rate in the Harmonized Tariff Schedule and confirm the current surcharge before you order. Note also that couriers add their own brokerage or disbursement fee, which is theirs rather than the government's and does not appear in the figures here.

Example: a $350 order with $25 shipping, 8% base duty and a 10% surcharge

  1. 1 Step 1: Customs value is the $350 paid for the goods. The $25 of shipping is not dutiable in the United States and does not enter the calculation.
  2. 2 Step 2: Base duty at 8% of $350 = $28.00.
  3. 3 Step 3: The additional surcharge at 10% of $350 = $35.00.
  4. 4 Step 4: The shipment is under $2,500, so it is an informal entry and the processing fee is $2.69 if filed automatically (the fiscal year 2026 fee; $2.77 from October 1, 2026). Total owed to the government is $28.00 + $35.00 + $2.69 = $65.69, an effective rate of 18.8% on the goods.
  5. 5 Step 5: Landed cost is $350 + $25 shipping + $65.69 = $440.69. Unless it came from China or Hong Kong, the same parcel would have cleared free under the $800 de minimis rule before August 29, 2025, so the entire $65.69 is new.

Source: US Customs and Border Protection — Customs user fees · Last updated: September 2026

Frequently Asked Questions

Is the $800 de minimis exemption really gone?
Yes. It was suspended for China and Hong Kong on May 2, 2025 and for all remaining countries on August 29, 2025, and the Court of International Trade upheld the suspension on August 13, 2026. CBP has also written the suspension into its regulations indefinitely, for mail and every other mode of shipment (interim final rules published June 24, 2026). Low-value parcels that used to arrive duty-free are now assessed duty and a processing fee.
Is shipping included in the value duty is charged on?
No. United States customs value is the transaction value of the goods themselves, so freight and insurance are excluded. This differs from most countries, which assess duty on a landed value including shipping.
What is the merchandise processing fee?
A Customs and Border Protection charge. In fiscal year 2026 (through September 30, 2026), formal entries, required for shipments over $2,500, pay 0.3464% of customs value, no less than $33.58 and no more than $651.50. Informal entries of $2,500 or less pay a flat fee of $2.69 automated, $8.06 manual, or $12.09 when CBP prepares the entry. From October 1, 2026 those amounts become $34.58, $670.86, $2.77, $8.30 and $12.45, with the 0.3464% rate unchanged.
Why does this calculator not have a country rate table?
Because the surcharge layer has changed several times in 2026 alone — the Supreme Court struck down the IEEPA tariffs in February, a 10% Section 122 surcharge was proclaimed the same day, the Court of International Trade held it unlawful for the plaintiffs in May, and on July 24 it lapsed and Section 301 duties of 10% or 12.5% on most products of 60 economies took its place. A built-in table would be wrong within weeks, so the rates are inputs with a link to the official source.
Who actually collects the money?
The carrier or customs broker pays CBP and bills you, usually before delivery. They normally add their own brokerage or disbursement charge on top, which is a private fee rather than a government one and is not included in the figures here.
Does the seller sometimes pay the duty instead?
Some marketplaces now quote a delivered-duty-paid price that includes the duty in the checkout total. That does not make the duty disappear — it moves it into the price. Compare the final delivered total rather than the item price.

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