Import Landed-Cost & Tariff Estimator

Estimate a shipment's landed cost from customs value, ordinary HTSUS duty, China Section 301 duty, the temporary Section 122 surcharge, freight, insurance, and import fees.

This is an educational planning tool, not a live tariff lookup or customs advice. Rates are HTS-specific and can change quickly; verify your product's current HTS, Chapter 99, and entry rules before relying on the estimate.

Customs value of the shipment

Usually the transaction value for the merchandise. Do not include this tool's estimated duties here.

Country of origin

Origin follows where the goods were made or substantially transformed, not merely the transshipment route.

Ordinary HTSUS duty rate

Look up the product's current HTS subheading in the USITC HTS. Leave blank only if the applicable rate is 0%.

Section 301 rate for China-origin goods

Check the USTR Section 301 search and the current Chapter 99 line for the exact product-specific rate.

Apply the temporary Section 122 surcharge (10%) when it applies to the entry. The default is off based on the current 150-day window, but exclusions and later government action can change the answer.

Freight + insurance

Optional. Include it when you want a business landed-cost view, even if it is not part of customs value.

Other import costs

Optional. Brokerage, merchandise processing fee, harbor maintenance fee, inspections, or bond allocation.

Do not assume $800 de minimis is available

CBP says duty-free de minimis treatment for low-value shipments is suspended for all countries. Treat small-parcel models as tariff-sensitive until your broker confirms the current entry path for the shipment.

Reconcile customs value with tax and Form 5472 records

Related-party imports need extra discipline. IRS instructions for Form 1120-F describe the section 1059A rule for property imported from a related person with customs value, and Form 5472 asks about customs value differences for related-party goods. Keep supplier invoices, entry summaries, freight invoices, and the tax-book inventory file together by shipment.

Learn more

Customs bonds and importer-of-record setup — importer identity, broker authority, bonds, and entry support for foreign-owned LLCs.
Dropshipping from China via a U.S. LLC — customs responsibility, de minimis, Form 5472, and where sales-tax nexus starts.
Transfer pricing guide — why related-party prices, customs value, and Form 5472 totals need to tell one coherent story.

Official sources to verify before importing

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