Landed cost calculator
Enter one shipment. Duty, tariff layers and MPF are computed on the customs value (normally the product cost); freight and insurance are added to landed cost but not to the duty base. Rates are yours to enter — confirm them for your HTS line.
| General duty | — |
|---|---|
| Additional tariff layers | — |
| Merchandise processing fee (MPF) | — |
| Harbor maintenance fee (HMF) | — |
| Total landed cost | — |
| Landed cost per unit | — |
MPF uses the fiscal-year 2027 formal-entry rate of 0.3464% with a $34.58 minimum and $670.86 maximum (CBP Dec. 26-14, entries from 1 October 2026); HMF is 0.125% of value on ocean cargo. This is an estimate, not a customs entry.
What landed cost is
Landed cost is the total cost of getting an imported product to the importer's door, cleared through customs and available for sale: the product price, plus international freight and insurance, plus U.S. duties and the customs fees CBP (U.S. Customs and Border Protection) collects, plus the brokerage, port and inland charges incurred on the way. For a China import, it is the number that tells you whether a factory quote is actually cheaper than a domestic or third-country alternative.
The calculator on this page covers the core of that figure with seven inputs: product cost, freight, insurance, the duty rate, additional tariff layers, the Merchandise Processing Fee (MPF) and the Harbor Maintenance Fee (HMF). This guide explains each input, how the tariff layers stack on Chinese goods as of October 2026, and which costs sit outside the calculator. It is not customs advice; a licensed customs broker should confirm the classification and duty stack on any real entry. The key point: duties and the MPF and HMF are computed on customs value, which excludes international freight and insurance.
The calculator inputs, and where to find each one
Product cost
The price paid to the supplier for the goods. Its meaning depends on the Incoterm (the standard trade term that fixes where the seller's costs and risks end). Under FOB (Free On Board — the seller's cost and risk end once the goods are loaded on the vessel at the named Chinese port), the price already includes export clearance and origin handling. Under EXW (Ex Works), it does not, and those origin charges belong in freight. Under CIF (Cost, Insurance and Freight), the supplier has bundled ocean freight and insurance into the price, and you must separate them out to find the customs value.
Freight
International transport from China to the U.S. port or airport, plus origin and destination charges that your forwarder bills. It is quoted per container (FCL), per cubic meter or weight-ton (LCL) or per chargeable kilogram (air); use your forwarder's written quote.
Insurance
Cargo insurance premium for the voyage. Insurers commonly quote it as a percentage of the insured value, and insuring at 110% of CIF value is a widely used market convention, not a legal requirement. Take the figure from the policy or certificate.
Duty rate %
The General (most-favored-nation, or MFN) rate printed against your product's eight-digit line in the Harmonized Tariff Schedule of the United States, searchable at hts.usitc.gov. China has normal trade relations, so the General column applies. Where a line carries a specific rate (an amount per unit or kilogram), convert it to a percentage of customs value first.
Additional tariff layers %
The sum of the Chapter 99 duties that attach to the same line because the goods are of Chinese origin: Section 301 list duty, the 2026 Section 301 forced-labor duty and, where the product is covered, Section 232. The next section sets out which layers apply as of October 2026 and how they combine.
MPF
The Merchandise Processing Fee, a user fee on formal entries under 19 U.S.C. 58c and 19 CFR 24.23. Dated figures are below.
HMF
The Harbor Maintenance Fee on ocean cargo, under 19 CFR 24.24. Details are below.
Why customs value matters
U.S. duties are assessed on transaction value: the price actually paid or payable for the goods when sold for exportation to the United States, under 19 U.S.C. 1401a(b). The United States values imports on an FOB-type basis, not CIF. International freight and insurance are excluded from the duty base, and that exclusion is the reason the calculator asks for them separately.
Multiplying the duty rate by a CIF price charges duty on ocean freight and insurance, which the law does not require. On a Chinese product with several stacked layers, an error in the base is multiplied by every layer.
Customs value can also be higher than the invoice. The statute adds certain amounts to the price paid: assists (tooling, molds or components the buyer supplies to the factory free or at reduced cost), packing costs, selling commissions, and royalties or license fees paid as a condition of the sale. A buyer who pays for an injection mold separately and ships nothing but the parts still has a dutiable assist. Where a Chinese factory sells through a Hong Kong middleman, the first sale rule may let the factory's price serve as transaction value if that sale was a bona fide sale for export to the United States.
The MPF and HMF use the same value, so it drives the fees as well as the duty.
How tariff layers stack on Chinese goods, October 2026
Duty layers on Chinese goods are additive: each is computed on the same customs value and summed, unless the instrument creating a layer says otherwise. As of 30 October 2026:
| Layer | Instrument | Rate on Chinese goods | Status, October 2026 |
|---|---|---|---|
| MFN (General) | HTSUS column 1 | Line-specific | Applies to all lines |
| Section 301 Lists 1–3 and 4A | USTR China actions, 2018–2019 | 25% (Lists 1–3); 7.5% (List 4A) | In force; applies by HTS line |
| Section 301 four-year review | USTR, 2024 | Product-specific increases (e.g., semiconductors, solar cells, batteries) | In force on named lines |
| Section 301 forced-labor action | USTR final action, 23 July 2026; HTS 9903.05.31 | 12.5% | In force from 12:01 a.m. ET 24 July 2026; exemptions include Section 232 goods |
| Section 232 | Presidential proclamations (e.g., Proclamation 11021 for metals) | Product-specific | In force where the article is covered |
| IEEPA "fentanyl" and "reciprocal" | Executive orders, 2025 | None | Not collected since 24 February 2026 |
| Section 122 surcharge | Proclamation 11012 | None | Applied 24 February–24 July 2026; expired |
Does the 12.5% stack on the Section 301 list duties? The primary sources differ in how explicitly they say so. The HTSUS Chapter 99 note that implements the forced-labor action, U.S. note 52(a), provides that goods under the new headings are also subject to any other additional duty in that subchapter, which makes the 12.5% cumulative with Lists 1–4A. The USTR final action notice and CBP's CSMS #69326983, as read by the desk's researchers, do not state the point expressly. On the note 52(a) reading, a List 3 product pays its MFN rate plus 25% plus 12.5%. Confirm the result for each entry with a licensed broker.
Section 232 changes the stack. Goods subject to Section 232 are exempt from the 12.5% forced-labor layer. Since 12:01 a.m. EDT 6 April 2026, under Proclamation 11021, Section 232 duties on steel, aluminum and copper articles and derivatives apply to the full customs value regardless of metal content, at rates set by annex (50% for Annex I-A goods, 25% for Annex I-B). For articles outside HTSUS Chapters 72, 73, 74 and 76, the metals headings apply only where the listed metal is at least 15% of the article's weight.
What has gone. The Supreme Court held on 20 February 2026, in Learning Resources, Inc. v. Trump, that IEEPA (the International Emergency Economic Powers Act) does not authorize tariffs; CBP stopped collecting IEEPA duties on 24 February 2026. The ruling did not touch Section 301 or Section 232. Antidumping and countervailing duties (AD/CVD), where an order covers the product, are a further company-specific layer that can exceed 100%; model them separately.
MPF and HMF: the dated figures
Both fees are set in regulation, which is why this page states them as figures. The MPF limits change every fiscal year (1 October to 30 September) with inflation; the 0.3464% rate has been unchanged since 2017.
| Fee | FY2026 (entries 1 Oct 2025–30 Sep 2026) | FY2027 (entries from 1 Oct 2026) |
|---|---|---|
| MPF, formal entry: rate | 0.3464% | 0.3464% |
| MPF, formal entry: minimum | $33.58 | $34.58 |
| MPF, formal entry: maximum | $651.50 | $670.86 |
| MPF, informal entry (automated) | $2.69 | $2.77 |
| HMF (vessel cargo at listed ports) | 0.125% of customs value; no minimum or maximum | 0.125% of customs value; no minimum or maximum |
The FY2026 figures are from CBP Dec. 25-10 (90 FR 34665, 23 July 2025). The FY2027 figures are from CBP Dec. 26-14 (91 FR 48398, 31 July 2026), which applied a 2.84% CPI-U adjustment. (The notice misstates its cumulative factor once, 38.222% against 38.322%; the fee values are unaffected.) As of 30 October 2026, the FY2027 limits apply.
How the MPF works. Multiply the entered value of the whole entry by 0.003464, then raise the result to the minimum or cap it at the maximum for the fiscal year of entry. At $50,000 entered value the fee is $173.20, between the limits. At $250,000 the calculation gives $866.00, which is capped at $670.86 for an FY2027 entry. Because the floor and cap apply per entry, splitting a shipment into several entries can multiply the minimum, and consolidating can bring a large shipment under the cap.
How the HMF works. Multiply the customs value by 0.00125: $50,000 gives $62.50. Under 19 CFR 24.24, the fee applies to commercial cargo unloaded at a listed U.S. port, is not charged on informal entries, and does not apply to air shipments; set it to zero in the calculator for air freight. Goods admitted to a foreign-trade zone pay HMF quarterly on CBP Form 349.
A worked example
The figures below are arithmetic, not a quote. Assume an FOB Ningbo product cost of $50,000 for goods on Section 301 List 3, not subject to Section 232, shipped by ocean and entered as one formal entry in FY2027. For arithmetic only, assume the line's General rate is 0%.
| Item | Base | Calculation | Amount |
|---|---|---|---|
| Product cost (customs value) | — | Commercial invoice, FOB | $50,000.00 |
| Freight and insurance | Not dutiable | From forwarder and insurer quotes | Your quotes |
| MFN duty | $50,000 | 0% (assumed) | $0.00 |
| Section 301 List 3 | $50,000 | 25% | $12,500.00 |
| Section 301 forced-labor | $50,000 | 12.5% (stacking per HTS note 52(a)) | $6,250.00 |
| MPF | $50,000 | 0.3464%, within FY2027 limits | $173.20 |
| HMF | $50,000 | 0.125% | $62.50 |
Duties and fees total $18,985.70 before freight and insurance, about 38% of the product cost. Move the product to a List 4A line and the list layer falls to 7.5%; make it a covered steel article and the 12.5% layer drops away while a Section 232 layer applies instead.
Costs the calculator leaves out
The seven inputs capture the product, the voyage and the government charges computed on value. A complete landed cost also needs these, each of which is market-priced or event-driven and therefore not given as a figure here:
- Customs broker fees for entry preparation, extra HTS lines and partner-agency filings (FDA, EPA, CPSC and others); not regulated.
- ISF filing for ocean shipments, due 24 hours before loading in China; a failure exposes the bond to $5,000 in liquidated damages per violation (19 CFR 113.62(j)).
- Customs bond premium, per shipment or annual, sized largely by the duties you pay.
- Drayage, inland freight, demurrage and detention, including charges when containers overrun the carrier's free time.
- CBP exam costs, billed to the importer by the exam station or terminal.
- Testing, warehousing and payment charges.
One more check belongs here: on a DDP (Delivered Duty Paid) quote, confirm who is importer of record, because the importer of record is liable for the duty declared. De minimis entry is not a way around these costs for Chinese-origin goods: CBP describes duty-free de minimis treatment as suspended for shipments from China and Hong Kong since May 2025, and for all countries since August 2025.
Frequently asked questions
How do you calculate landed cost for goods from China?
Add the product cost, international freight, insurance, U.S. duties and customs fees, and the brokerage, port and inland charges. Compute each duty layer and the MPF and HMF on the customs value, which is the price paid for the goods excluding international freight and insurance. For Chinese goods, the duty is the MFN rate plus each applicable Chapter 99 layer, such as Section 301.
Is U.S. import duty calculated on FOB or CIF value?
On transaction value, which excludes international freight and insurance, so in practice it is an FOB-type value. That rule is in 19 U.S.C. 1401a. If a Chinese supplier quotes CIF, the freight and insurance must be separated out before computing duty. Some amounts are added to the price, such as assists, packing, selling commissions and certain royalties.
What is the MPF for fiscal year 2027?
For formal entries made on or after 1 October 2026, the Merchandise Processing Fee is 0.3464% of entered value, with a minimum of $34.58 and a maximum of $670.86 per entry, under CBP Dec. 26-14 (91 FR 48398, 31 July 2026). In FY2026 the limits were $33.58 and $651.50. The automated informal entry fee is $2.77 in FY2027.
Is the Harbor Maintenance Fee charged on air shipments?
No. Under 19 CFR 24.24 the Harbor Maintenance Fee applies to commercial cargo unloaded from vessels at listed U.S. ports, at 0.125% of the customs value with no minimum or maximum. Air shipments are not subject to it, and informal entries are not charged. In the calculator, set HMF to zero for air freight.
Do the 12.5% and 25% Section 301 tariffs stack?
On the HTSUS text, yes. Chapter 99 U.S. note 52(a) makes the 12.5% forced-labor duty, in force since 24 July 2026, cumulative with other additional duties, so a List 3 product would pay its MFN rate plus 25% plus 12.5%. The USTR notice and CBP's CSMS #69326983 do not state the point expressly, so confirm each entry with a licensed broker.
Are IEEPA tariffs still part of landed cost?
No. The Supreme Court held on 20 February 2026 in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs, and CBP stopped collecting IEEPA duties on 24 February 2026. Section 301 and Section 232 duties were not affected, and the 10% Section 122 surcharge that followed expired on 24 July 2026.
What costs does a landed cost calculator miss?
Usually the market-priced and event-driven items: customs broker fees, ISF filing, the customs bond premium, drayage and inland freight, demurrage and detention, CBP exam charges, product testing and warehousing. Antidumping and countervailing duties are also left out unless entered separately, and they can exceed 100% where an order covers the product.
Sources
- U.S. Customs and Border Protection / Federal Register — Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP Dec. 26-14), 91 FR 4…
- U.S. Customs and Border Protection / Federal Register — Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026 (CBP Dec. 25-10), 90 FR 3…
- eCFR / U.S. Customs and Border Protection — 19 CFR 24.24 Harbor maintenance fee
- Office of the U.S. Trade Representative — Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Rela…
- eCFR / U.S. Customs and Border Protection — 19 CFR 113.62 Basic importation and entry bond conditions
- Executive Office of the President / Federal Register — Proclamation 11021, Strengthening Actions Taken To Adjust Imports of Aluminum, Steel, and Cop…
- content.govdelivery.com/accounts/USDHSCBP/bulletins/421d887
- hts.usitc.gov/