Why does it say 'needs review' instead of giving me a number?

Because a plausible-looking number would be worse than an honest gap. When ImportCost cannot resolve a rate from official data — an unimported classification, an unparseable rate expression, or a rule whose scope requires the official annex — it says so rather than guessing.

Is shipping included in the duty base?

No. U.S. customs value is generally the transaction value of the goods, excluding international freight and insurance. Both still affect landed cost.

Why does the entry type change the fee so much?

Formal and informal entries use completely different MPF structures. Formal is 0.3464% with a $33.58 minimum; informal is a fixed fee of $2.69, $8.06, or $12.09. Applying the formal minimum to a small parcel overstates the fee by an order of magnitude.

U.S. import duty calculator

Enter what you know. ImportCost calculates what it can from official data, shows which rules it applied and which it skipped, and tells you plainly where an official document is still required.

Current

2026 HTS Revision 13 (released 2026-07-29). 11 active tariff rules and 4 historical rules loaded. Last verified 2026-08-09 (1 days ago).

Country of origin

Where the goods were made — not where they shipped from.

HTS classification

Enter the 8- or 10-digit subheading, or search the official schedule and pick a line.

Value of goods (USD)

Excludes freight and insurance.

Entry date

Rules are evaluated as of this date.

Shipping (USD)

Insurance (USD)

Entry type

This decides which MPF structure applies. The formal-entry minimum never applies to an informal entry.

Transport mode

The Harbor Maintenance Fee applies only to qualifying ocean vessel cargo.

Government charges so far

—

Landed cost from —

Base duty: Needs review
Additional programs: Needs review
MPF: $2.69 – $12.09
HMF: Not applicable

IC-260810-3F2A · ruleset IC-RULESET-2026.08.09.1 · confidence low

Rules that need review

Section 301 (Trade Act of 1974) — forced labor enforcement action — Scope requires the official annex, which has not been imported. Not applied — look this up before relying on any total.
Section 301 (Trade Act of 1974) — China Lists 1–4 — Scope requires the official annex, which has not been imported. Not applied — look this up before relying on any total.

What this estimate cannot tell you

No HTS classification selected.
2 additional-duty rules may apply but cannot be resolved from imported data. Any total below excludes them.
Informal entry MPF is a fixed fee ($2.69, $8.06, or $12.09) depending on the processing situation. Confirm the applicable tier.

Sources

CBPCOBRA user fee adjustments for Fiscal Year 2026
FR
90 FR 34665
effective
2025-10-01
retrieved
2026-08-09
FY2026 MPF: formal 0.3464% ad valorem, min $33.58, max $651.50, $4.03 manual filing surcharge. Informal fixed fees $2.69 / $8.06 / $12.09. MPF value base excludes duty, freight, and insurance.
USITCHarmonized Tariff Schedule of the United States
retrieved
2026-08-09
Primary source of truth for Column 1 general rates, special rates, and Chapter 99 subheadings.
USTRNotice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies
FR
91 FR 47318
effective
2026-07-24
retrieved
2026-08-09
Two-tier 10% / 12.5% additional duties on products of roughly 60 economies, effective 2026-07-24. Implemented in HTS Chapter 99 subchapter III at heading 9903.02, which carries 91 lines covering per-economy tiers, in-transit exceptions and carve-outs. No statutory expiration.
CBPCSMS #67834313 — Ending Collection of IEEPA Duties
CSMS #
67834313
effective
2026-02-24
retrieved
2026-08-09
IEEPA duties no longer collected for goods entered for consumption on or after 12:00 a.m. ET February 24, 2026. Associated HTSUS numbers deactivated in ACE. Explicitly does NOT affect Section 232 or Section 301.