Complete Guide to US Import Duties and Customs Fees

Types of US Import Duties

Ad Valorem Duties

The most common type — calculated as a percentage of the goods' customs value. For example, a 5% duty on a $10,000 shipment = $500 in duties.

Specific Duties

A fixed amount per unit of measure. For example, $0.50 per kilogram. The duty doesn't change with the product's price.

Compound Duties

A combination of ad valorem and specific rates. For example, "2.5% + $0.10/kg."

How Customs Value is Determined

US Customs uses the "transaction value" method — the price actually paid or payable for goods when sold for export to the US. This includes:

• The price of the goods
• Packing costs
• Selling commissions
• Assists (materials or tools provided to the manufacturer)
• Royalties and license fees
• Proceeds of subsequent resale that accrue to the seller

Additional Fees Beyond Duties

Merchandise Processing Fee (MPF)

• 0.3464% of the goods' value
• Minimum: $31.67
• Maximum: $614.35
• Applies to most formal entries

Harbor Maintenance Fee (HMF)

• 0.125% of the cargo value
• Applies to goods arriving by ocean vessel

Bond Costs

• Single entry bond: ~$50-$100 per entry
• Continuous bond: ~$500-$1,000 per year

Trade Agreement Savings

If your goods originate from a country with a US free trade agreement, you may qualify for reduced or zero duty rates. Key agreements include:

• USMCA (Canada, Mexico)
• KORUS (South Korea)
• US-Australia FTA
• CAFTA-DR (Central American countries)

The De Minimis Exception

Goods valued at $800 or less per person per day can enter duty-free under Section 321. This applies to most e-commerce shipments for personal use.

Calculating Total Landed Cost

Total landed cost = Product cost + Shipping + Insurance + Duties + MPF + HMF + Bond + Customs broker fee

Use our tariff calculator to estimate the duty portion for any HTS code and country combination.