Landed cost calculator

Know your true per-unit cost before you reorder. Pick a product category and a lane: the calculator stacks MFN duty, Section 301, the 2025–26 additional actions, MPF/HMF entry fees, and import VAT — then shows the landed total and the per-unit number that actually sets your margin. Free, no account, nothing uploaded.

Your shipment

Runs entirely in your browser. Typical rates as of September 2026 — override any of them from your HTS line.

Product category

Shipping from

Selling into

Transport mode

Goods value (FOB, $ total)

Freight to port/door ($ total)

Insurance ($ total)

Units in this shipment

Advanced: override the rates from your HTS line

The dataset ships typical heading-level rates. If your customs broker quoted exact numbers — or a new announcement just changed them — enter them here as percentages (leave blank for the bundled default).

MFN duty % (default 0%)

Section 301 % (default 7.5%)

2025–26 additional % (default 30%)

Landed cost breakdown

Plush toys & stuffed animals, China → United States: duty is computed on the FOB customs value.

$3,160.21Landed total

$6.32Per unit (500 units)

$750.00Duty owed

37.5%Effective duty on goods value

Cost line	Rate	Amount
Goods (FOB value)	—	$2,000.00
International freight	—	$350.00
Insurance	—	$25.00
MFN dutyHTS 9503.00 — typical general rate	0%	$0.00
Section 301 duty (China)	7.5%	$150.00
2025–26 additional actionsSection 301 plus the 2025–26 IEEPA actions (~30% during the truce). Most-litigated lane — confirm the current published rate.	30%	$600.00
Merchandise processing fee (MPF)min $32.71, max $634.62	0.35%	$32.71
Harbor maintenance fee (HMF)	0.13%	$2.50
Landed total	—	$3,160.21

Not included: customs broker entry fees beyond the MPF, Amazon FBA inbound placement, last-mile delivery, and sales tax collected at checkout.

Duty is only half the entry checklist. If this is a children’s product, US Customs and Amazon both want a Children’s Product Certificate with it. Generate the CPC free or check whether you need a CPC or GCC.

Planning estimate, not filing data. Rates are typical heading-level figures as of September 2026; the exact 10-digit HTS line decides the real rate. The US $800 de-minimis exemption ended Aug 29, 2025 (China/HK parcels lost it May 2, 2025): parcels now clear with duties and fees.

China lane: Section 301 plus the 2025–26 IEEPA actions (~30% during the truce). Most-litigated lane — confirm the current published rate.

United States: Duty is assessed on the FOB customs value — freight and insurance are not dutiable. The $800 de-minimis exemption ended Aug 29, 2025.

Where the numbers come from

MFN rates: typical general rates under HTS heading 9503.00.
Section 301: Section 301 List 4A.
MPF: 0.3464% of customs value, min $32.71 / max $634.62 (CBP fee schedule, FY2026). HMF: 0.125%, ocean only.
Confirm everything against the official tariff schedule and your customs broker before filing.

Questions people ask

What is a landed cost?

Landed cost is everything it costs to get a unit from the factory floor to your country’s port and customs-cleared: the FOB goods value, international freight and insurance, duty (MFN plus any additional tariffs), entry fees like the US merchandise processing fee, and import VAT where it applies. Pricing a product off the factory invoice alone is how importers discover their margin is gone after customs.

Which value does US Customs charge duty on?

The US assesses duty on the FOB transaction value, so freight and insurance are not dutiable — the calculator computes duty on the goods value only. The UK, EU and UAE use CIF (cost, insurance and freight), so there duty is computed on the value including shipping. Switch the destination and the math changes accordingly.

What tariffs apply to goods from China right now?

Three layers, as of September 2026: the product’s MFN rate, its Section 301 list rate (25% on Lists 1–3, 7.5% on List 4A), and the 2025–26 additional actions that have moved repeatedly through executive orders and court rulings. The calculator pre-fills typical figures for each and lets you override every layer with the latest published number.

Is the $800 de-minimis exemption still available?

No. The US ended the $800 de-minimis exemption on August 29, 2025 for all countries (China and Hong Kong parcels lost it earlier, in May 2025). Small parcels now clear customs with duties and fees like any other entry, which is exactly why landed-cost math matters for small sellers.

Are MPF and HMF always charged?

The merchandise processing fee (0.3464% of customs value, between $32.71 and $634.62 per entry in FY2026) applies to formal entries regardless of transport mode. The harbor maintenance fee (0.125%) applies only to cargo arriving by vessel. Both are per-entry, so consolidating SKUs into one entry changes the math.