{ "title": "How to calculate duties and taxes for United States", "summary": "For United States imports, calculate duties and taxes from the product's HTSUS classification and FOB goods value converted to USD. There is no general federal import VAT or GST rate, no ordinary consumer-sale de minimis threshold, and the $800 administrative exemption is suspended for non-postal shipments, while bona-fide gifts have a $100 threshold.", "updatedAt": "2026-10-22T17:29:12.292Z", "reviewedAt": "2026-10-22T17:29:12.292Z", "facts": [ { "label": "No duty", "value": "None: always charged", "source": "https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other" }, { "label": "No VAT", "value": "None: always charged", "source": "https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other" }, { "label": "Customs value", "value": "FOB: goods only", "source": null }, { "label": "Customs system", "value": "Automated Commercial Environment (ACE)", "source": "https://www.cbp.gov/trade/automated/how-to-use-ace" }, { "label": "Currency", "value": "USD", "source": null } ], "steps": [ { "id": "value", "title": "Work out the customs value", "formula": "Customs value = goods price (shipping and insurance left out)", "text": "United States values imports on an FOB basis: the price of the goods, without international shipping or insurance. Convert it to USD at the customs exchange rate." }, { "id": "deminimis", "title": "Check the de minimis thresholds", "formula": "Duty: always · VAT: always", "text": "In United States, duty is charged whatever the value, and VAT is charged whatever the value (measured on the goods)." }, { "id": "duty", "title": "Find the duty rate for the HS code", "formula": "Duty = customs value × duty rate", "text": "The duty rate depends on the product’s HS code in United States’s tariff and on where the goods were made: a trade agreement can lower it to zero with proof of origin." }, { "id": "total", "title": "Add any fees and total it", "formula": "Landed cost = goods + shipping + duty + tax + fees", "text": "Carriers and customs may add clearance or processing fees. The landed cost is everything the buyer pays to receive the goods." } ], "examples": [ { "example": { "label": "Parcel example 1", "value": 100, "hsCode": "610910", "currency": "USD", "shippingCost": 50, "originCountry": "VN" }, "method": "engine", "currency": "USD", "goods": 100, "shipping": 50, "customsValue": 100, "duty": 29, "tax": 0, "fees": 1.38, "total": 180.38, "dutyFree": false, "taxFree": false, "notes": [ "US has no line 610910; used the closest line, 61091000." ], "dutyRate": "16.5%", "lines": [ { "kind": "duty", "name": "Customs duty", "code": "61091000", "rate": "16.5%", "amount": 16.5 }, { "kind": "duty", "name": "Section 301 forced labour, Vietnam (12.5%)", "code": "9903.05.84", "rate": "12.5%", "amount": 12.5 }, { "kind": "fee", "name": "Express consignment carrier fee (per individual waybill, paid by the carrier)", "code": "ECF", "rate": "1.38 USD per waybill", "amount": 1.38 } ] }, { "example": { "label": "Parcel example 2", "value": 800, "hsCode": "851713", "currency": "USD", "shippingCost": 50, "originCountry": "CN" }, "method": "engine", "currency": "USD", "goods": 800, "shipping": 50, "customsValue": 800, "duty": 0, "tax": 0, "fees": 35.96, "total": 885.96, "dutyFree": false, "taxFree": false, "notes": [ "A formal entry: the goods valued over 250 USD report 9903.05.86, which informal entry doesn’t cover whatever the consignment’s value.", "US has no line 851713; used the closest line, 8517130000." ], "dutyRate": "Free", "lines": [ { "kind": "fee", "name": "Express consignment carrier fee (per individual waybill, paid by the carrier)", "code": "ECF", "rate": "1.38 USD per waybill", "amount": 1.38 }, { "kind": "fee", "name": "Merchandise processing fee (formal entry)", "code": "MPF", "rate": "0.3464%", "amount": 34.58 } ] }, { "example": { "label": "Parcel example 3", "value": 801, "hsCode": "640399", "currency": "USD", "shippingCost": 50, "originCountry": "IT" }, "method": "engine", "currency": "USD", "goods": 801, "shipping": 50, "customsValue": 801, "duty": 80.1, "tax": 0, "fees": 35.96, "total": 967.06, "dutyFree": false, "taxFree": false, "notes": [ "A formal entry: the goods valued over 250 USD report 9903.05.39, which informal entry doesn’t cover whatever the consignment’s value.", "US has no line 640399; used the closest line, 64039920." ], "dutyRate": "8%", "lines": [ { "kind": "duty", "name": "Customs duty", "code": "64039920", "rate": "8%", "amount": 64.08 }, { "kind": "duty", "name": "Section 301 forced labour, European Union (10% with the column 1 rate)", "code": "9903.05.39", "rate": "2%", "amount": 16.02 }, { "kind": "fee", "name": "Express consignment carrier fee (per individual waybill, paid by the carrier)", "code": "ECF", "rate": "1.38 USD per waybill", "amount": 1.38 }, { "kind": "fee", "name": "Merchandise processing fee (formal entry)", "code": "MPF", "rate": "0.3464%", "amount": 34.58 } ] } ], "sections": [ { "id": "who-pays", "heading": "Who pays United States duties and taxes, and when?", "sources": [ "S3", "S4", "S5", "S6" ], "paragraphs": [ "For United States imports, CBP assesses applicable customs duty, federal excise tax and user fees, while state and local taxes are handled separately. The recipient usually pays when a postal parcel is delivered or collected. For non-postal shipments, the carrier, customs broker or importer enters the charges through ACE under the shipment's delivery arrangement.", "There is no general United States federal seller-registration scheme equivalent to IOSS or VOEC for ordinary imported consumer parcels. A seller can show an estimated landed cost, collect money under its own commercial terms, and provide complete entry data, but the carrier, broker, importer or postal service still handles customs entry and collection.", "For mailed goods requiring duty, CBP says the recipient pays the duty and handling fee. USPS may present the amount as postage due. Non-postal collection depends on who makes the entry and the carrier or broker service used, so the seller should tell the buyer clearly whether import charges are excluded from checkout." ] }, { "id": "low-value-parcels", "heading": "How are low-value parcels treated in the United States?", "sources": [ "S1", "S2", "S4", "S5", "S13" ], "paragraphs": [ "For United States consumer parcels, the former $800 de minimis administrative exemption is indefinitely suspended for shipments arriving through modes other than the international postal network, effective June 24, 2026. Those shipments need formal or informal entry procedures, and applicable duties, taxes and fees can apply even when the goods value is $800 or less.", "Postal shipments use separate postal procedures, but CBP's current guidance says merchandise from all countries valued at or below $800 is subject to applicable duties, taxes and fees under the post-2025 suspension. A bona-fide gift has a separate $100 duty-and-tax threshold in border.bot's live country record, with exclusions including alcohol, tobacco and perfumes.", "Illustrative parcel inputs show the distinction: a men's cotton shirt, HS 6109.10, from Vietnam, with goods value $100 and shipping $50; a smartphone, HS 8517.13, from China, with goods value $800 and shipping $50; and leather footwear, HS 6403.99, from Italy, with goods value above $800 and shipping $50. The examples do not assign a duty rate. The tariff result still depends on classification, origin and entry method." ] }, { "id": "customs-value", "heading": "What customs value does the United States use?", "sources": [ "S7", "S8", "S9", "S10" ], "paragraphs": [ "For United States customs, the normal value is the transaction value, meaning the price actually paid or payable for the goods, usually the FOB goods price. Freight and insurance are not normally included in CBP customs value, so a CIF figure is not the standard United States dutiable value.", "If the invoice is in a foreign currency, convert the goods value to USD using the CBP-proclaimed or certified customs exchange rate that applies. CBP publishes foreign-currency notices and rate tables. Keep the invoice value, currency, conversion basis and product classification consistent across the commercial invoice, customs form and electronic entry.", "The duty calculation still needs the product's six- to twelve-digit HS or HTS code. A vague product name is not enough. The code determines the applicable tariff treatment, while the FOB value supplies the normal customs-value basis used for the entry." ] }, { "id": "fees-and-paperwork", "heading": "What fees and paperwork can delay a United States parcel?", "sources": [ "S3", "S4", "S12", "S13", "S15", "S16" ], "paragraphs": [ "For United States imports, customs paperwork must identify the goods precisely and support the declared value and tariff classification. Informal entries can carry a CBP Merchandise Processing Fee of $2.69, $8.06 or $12.09, depending on the entry circumstances. Formal entries use a different fee calculation, and USPS may add a postal handling charge.", "A commercial invoice or acceptable substitute generally needs an adequate description, quantities, values or approximate values, the applicable eight-digit HTSUS subheading, and the complete name and address of the foreign invoicing party. Postal forms also need sender and recipient details, each item's value, total shipment value, detailed descriptions, gross weight and an HS tariff code.", "Write what the product is, what it is made of and its purpose. Descriptions such as clothes, electronics or gifts can cause rejection, return, destruction or delay. Descriptions such as men's cotton shirts or laptop computer give customs a usable starting point. Regulated products may also need Partner Government Agency documents." ] }, { "id": "changes", "heading": "What changed for United States de minimis shipments?", "sources": [ "S1", "S2", "S5", "S17" ], "paragraphs": [ "For United States imports, the June 24, 2026 interim final rule indefinitely suspended the de minimis exemption for merchandise arriving through modes other than the international postal network. The rule took effect immediately and requested comments by July 24, 2026. No later official source reviewed for this guide announced a near-term restoration.", "The practical result for merchants is to stop treating $800 or less as automatically duty-free for non-postal consumer shipments. Build entry and possible fee handling into the shipping plan, give the carrier or broker accurate data, and explain to the buyer that postal and non-postal collection can follow different procedures.", "The United States customs data system is ACE, the Automated Commercial Environment. Trade users access it through the ACE Secure Data Portal or electronic data interchange. ACE supports cargo release, entry summaries, manifests, post-release processing and Partner Government Agency data." ] } ], "customsSystems": [ { "url": "https://www.cbp.gov/trade/automated/how-to-use-ace", "name": "Automated Commercial Environment (ACE)", "source": "S17", "purpose": "Electronic import and export data, cargo release, entry summaries, manifests, post-release processing and Partner Government Agency data" } ], "faq": [ { "question": "How do you calculate duties and taxes for United States?", "answer": "Take the price of the goods, without international shipping, as the customs value, check it against the de minimis thresholds, multiply it by the duty rate of the product’s HS code, then add VAT. Fees from the carrier or customs come on top." }, { "question": "What is the de minimis threshold in United States?", "answer": "Duty is charged whatever the value, and VAT is always charged." }, { "question": "Which customs system does United States use?", "answer": "Automated Commercial Environment (ACE) (Electronic import and export data, cargo release, entry summaries, manifests, post-release processing and Partner Government Agency data)." }, { "question": "Is shipping included in the customs value in United States?", "answer": "No. United States values imports on an FOB basis: duty is charged on the price of the goods without international shipping or insurance." }, { "answer": "The United States has no general federal import VAT or GST on consumer parcels. CBP can collect customs duty, applicable federal excise taxes and user fees, while state and local taxes are administered separately.", "question": "Does the United States have an import VAT or GST?" }, { "answer": "No general United States federal seller-registration scheme equivalent to EU IOSS or Norway VOEC was identified for ordinary imported consumer parcels. Postal duty and processing charges are typically collected from the recipient after CBP assessment.", "question": "Can a seller use an IOSS-style scheme for ordinary United States consumer imports?" }, { "answer": "No. The $800 de minimis administrative exemption is indefinitely suspended for non-postal shipments effective June 24, 2026. Postal shipments follow separate procedures, but applicable duties, taxes and fees can still apply.", "question": "Is a United States parcel below $800 automatically duty-free?" }, { "answer": "The normal United States customs value is the FOB goods price, meaning freight and insurance are generally excluded. The invoice should still show the shipping details separately.", "question": "Does shipping count in the United States customs value?" }, { "answer": "CBP or USPS may delay, reject, return or destroy the parcel. Describe what the item is, what it is made of and its purpose, and provide the correct HS or HTSUS classification.", "question": "What happens if the customs description is vague?" } ], "sources": [ { "id": "S1", "url": "https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other", "date": "June 24, 2026", "title": "Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network", "publisher": "U.S. Customs and Border Protection / Federal Register" }, { "id": "S2", "url": "https://www.cbp.gov/sites/default/files/2025-08/factsheet_suspension_of_duty-free_de_minimis_treatment.pdf", "date": "August 18, 2025", "title": "Suspension of Duty-Free De Minimis Treatment", "publisher": "U.S. Customs and Border Protection" }, { "id": "S3", "url": "https://www.help.cbp.gov/s/article/Article-1225?language=en_US", "date": "February 13, 2026", "title": "Duty, Taxes and other Fees required to import goods into the United States", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S4", "url": "https://www.help.cbp.gov/s/article/Article-1049", "date": "June 13, 2026", "title": "What are the fees involved when mailing a package internationally?", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S5", "url": "https://www.help.cbp.gov/s/article/Article-1902", "date": "February 13, 2026", "title": "What happens if my mailed goods require duty?", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S6", "url": "https://www.help.cbp.gov/s/article/Article-1713?language=en_US", "date": "February 13, 2026", "title": "Processing International Mail", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S7", "url": "https://www.help.cbp.gov/s/article/Article1126", "date": "February 13, 2026", "title": "Duty - Cost Insurance and Freight (CIF)", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S8", "url": "https://www.help.cbp.gov/s/article/Article-1162?language=en_US", "date": "July 12, 2026", "title": "What value should be on the commercial invoice submitted to U.S. Customs and Border Protection?", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S9", "url": "https://www.cbp.gov/trade/programs-administration/determining-duty-rates/foreign-currency-exchange-rates", "date": "September 30, 2025", "title": "Foreign Currency Exchange Rates", "publisher": "U.S. Customs and Border Protection" }, { "id": "S10", "url": "https://www.cbp.gov/trade/document/report/daily-foreign-currency-exchange-rate-multipliers", "date": "September 25, 2025", "title": "Daily Foreign Currency Exchange Rate Multipliers", "publisher": "U.S. Customs and Border Protection" }, { "id": "S11", "url": "https://www.help.cbp.gov/s/article/Article-1050", "date": "February 13, 2026", "title": "Mail - Duty waiver policy", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S12", "url": "https://www.help.cbp.gov/s/article/Article-1175?language=en_US", "date": "November 4, 2025", "title": "Commercial invoice requirements when clearing or filing entry documents with U.S. Customs and Border Protection", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S13", "url": "https://www.usps.com/international/customs-forms.htm", "date": "Current page accessed October 16, 2026", "title": "U.S. Customs Forms", "publisher": "United States Postal Service" }, { "id": "S14", "url": "https://www.cbp.gov/sites/default/files/documents/ace_es_instructions_3.pdf", "date": "Current document accessed October 16, 20", "title": "ACE Entry Summary Instructions", "publisher": "U.S. Customs and Border Protection" }, { "id": "S15", "url": "https://www.help.cbp.gov/s/article/Article-1898", "date": "February 13, 2026", "title": "CBP requires brokers and importers to provide a precise description of cargo", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S16", "url": "https://www.help.cbp.gov/s/article/Article-1713?language=en_US", "date": "February 13, 2026", "title": "CBP - Processing International Mail", "publisher": "U.S. Customs and Border Protection Customer Service" }, { "id": "S17", "url": "https://www.cbp.gov/trade/automated/how-to-use-ace", "date": "September 22, 2025", "title": "How to Use the Automated Commercial Environment (ACE)", "publisher": "U.S. Customs and Border Protection" } ], "data": { "facts": { "country": { "code": "US", "name": "United States", "slug": "united-states" }, "currency": "USD", "tariff": { "code": "US", "name": "United States", "slug": "united-states" }, "standardRate": null, "taxName": null, "otherRates": [], "regional": false, "deminimis": { "currency": "USD", "dutyThreshold": null, "taxThreshold": null, "valueBasis": "goods", "flatDuty": null, "sellerScheme": null, "sourceUrl": "https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other" }, "valuation": "FOB", "calculates": true }, "taxes": [ { "code": "EXCISE_ALCOHOL", "name": "Distilled spirits tax", "category": "excise_alcohol", "qualifiers": [], "limit": null, "region": null, "rate": 13.5, "rateType": "per_unit", "unit": "proof gallon", "scope": [ "2208", "2207103000" ], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": "https://www.ttb.gov/taxes/tax-audit/tax-and-fee-rates", "notes": null }, { "code": "EXCISE_ALCOHOL", "name": "Wine tax", "category": "excise_alcohol", "qualifiers": [ "declared carbonated" ], "limit": null, "region": null, "rate": 3.3, "rateType": "per_unit", "unit": "wine gallon", "scope": [ "220410", "2206006000" ], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": 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"https://www.ttb.gov/taxes/tax-audit/tax-and-fee-rates", "notes": null }, { "code": "EXCISE_BEER", "name": "Beer tax", "category": "excise_alcohol", "qualifiers": [ "when cbma_assigned is claimed" ], "limit": null, "region": null, "rate": 3.5, "rateType": "per_unit", "unit": "barrel (31 gallons)", "scope": [ "2203", "2206004500" ], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": "https://www.ttb.gov/taxes/tax-audit/tax-and-fee-rates", "notes": null }, { "code": "EXCISE_TOBACCO", "name": "Tobacco products tax", "category": "excise_tobacco", "qualifiers": [], "limit": null, "region": null, "rate": 50.33, "rateType": "per_unit", "unit": "1,000 cigarettes", "scope": [ "240220" ], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": "https://www.ttb.gov/taxes/tax-audit/tax-and-fee-rates", "notes": null }, { "code": "EXCISE_TOBACCO", "name": "Tobacco products tax", "category": "excise_tobacco", "qualifiers": [], "limit": null, "region": null, "rate": 0.5033, 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