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US Import Duty & Landed Cost Calculator
The $800 de minimis exemption is gone for every country of origin. Low-value parcels that used to clear duty-free now attract duty, Section 301 tariffs where applicable, and a Merchandise Processing Fee that starts at about $34.58 per entry. Work out what that does to your unit economics before you price the product.
What changed, and when
For nearly a decade, Section 321 of the Tariff Act allowed a single shipment valued at $800 or less to enter the United States duty-free and without formal entry. Cross-border e-commerce was built on that rule. It is now gone.
| Date | What happened |
|---|---|
| Feb 2025 | Executive order suspending de minimis for Chinese-origin goods |
| May 2025 | Exemption formally eliminated for China and Hong Kong origin |
| Aug 2025 | Suspension extended to all countries of origin |
| Feb 2026 | Supreme Court strikes down the IEEPA tariffs; a same-day executive order keeps the de minimis suspension in place |
| Jul 2026 | New informal entry process for mail shipments takes effect (July 24) |
| Jul 2026 | New Section 301 forced-labor tariffs take effect — an additional 12.5% on Chinese-origin goods, replacing the 10% Section 122 surcharge |
| Aug 2026 | US Court of International Trade upholds the authority to suspend de minimis (Detroit Axle v. DHS, Aug 13) |
| Jul 2027 | Statutory repeal of the exemption takes effect — enacted July 2025 (P.L. 119-21), ending Section 321 for commercial shipments |
The practical effect is that every shipment now needs an entry — formal or informal — with an HTS classification, a declared value and a country of origin. Duty is assessed on the CIF value, Section 301 tariffs stack on top for Chinese-origin goods, and the Merchandise Processing Fee applies per entry with a minimum floor.
Why the MPF minimum matters more than the duty rate
Sellers focus on the headline tariff and miss the fee structure. The MPF is ad valorem — roughly 0.3464% of the shipment value — but it has a minimum of about $34.58 per entry. On a large container the percentage dominates. On a small parcel the minimum dominates, and that is where low-value direct-to-consumer shipping breaks down.
A $40 consumer order does not need a 30% duty rate to become uneconomic. It needs a $34.58 MPF minimum. That single line can add more than 85% to the landed cost of a small order, which is why the industry has been shifting toward bulk consolidation, US warehousing and pre-stocking rather than one-parcel-per-customer fulfilment.
How to use the landed cost figure
Landed cost is the number that belongs in your pricing model. Marketplace calculators tell you what the platform takes; this one tells you what the goods actually cost you. Put the two together — landed cost per unit as your COGS input, the marketplace fee as your fee input — and you have a margin that reflects the business as it is being run in 2026 rather than the one that existed before the exemption was suspended.
- If the uplift over goods cost is above 40%, increasing order size is usually the fastest fix — freight, brokerage and the MPF floor spread across more units.
- If you are shipping small parcels from China, model a US warehouse scenario. Paying duty once on a consolidated entry is often dramatically cheaper than per-parcel collection.
- Do not claim a country of origin you cannot document. Transshipment enforcement has been tightened, and origin claims are audited.
Import duty — FAQ
Is the $800 de minimis exemption still in effect in 2026?
No. The exemption was suspended for all origins, not just China. Shipments valued at $800 or less that previously entered duty-free now require formal or informal entry, and duty, Section 301 tariffs where applicable, and a Merchandise Processing Fee apply. A February 2026 executive order confirmed the suspension continues.
What is the Merchandise Processing Fee (MPF)?
An ad valorem fee of about 0.3464% of the shipment value, with a minimum of roughly $34.58 and a maximum of roughly $670.86 per entry (fiscal year 2027 rates, effective October 1, 2026). Because of the minimum, it hits small orders hardest — on a small shipment the minimum alone can add a large percentage to landed cost.
What is Section 301 and does it apply to my goods?
Section 301 is an additional tariff the US applies to certain goods originating in China, at rates that depend on the HTS classification. Common list rates are 7.5% or 25%, and since July 24, 2026 Chinese-origin goods also carry an additional 12.5% Section 301 duty under the forced-labor action. These stack on top of the standard MFN duty rate, so a product with a 3.5% MFN rate can carry over 40% in total.
How do I calculate landed cost?
Add up everything you pay to get one unit into your hands: goods cost, freight and insurance, duty, Section 301 tariffs, the MPF, customs brokerage and domestic delivery. Divide by the number of units. That figure — not the supplier's unit price — is your true cost of goods.
Are these figures exact?
No. Duty rates depend on the specific HTS classification, the true country of origin, the applicable trade programme and the current fee schedule, all of which change. Treat this as a planning estimate and confirm the numbers with a licensed customs broker before committing to a purchase order.
Sources & last checked. Based on US CBP guidance on the de minimis suspension (effective for non-postal and postal shipments, extended to all origins), the February 2026 executive order preserving the suspension after the Supreme Court's IEEPA ruling, the USTR forced-labor Section 301 action of July 24, 2026, the CBP user fee table (MPF minimum $34.58 / maximum $670.86, fiscal year 2027 effective October 1, 2026), and P.L. 119-21 repealing Section 321 effective July 1, 2027. Duty and Section 301 rates vary by HTS classification. Last reviewed October 30, 2026. This is an estimate, not customs advice.