Most consumer and industrial goods are valued on a CIF-like basis for duty, while the US does not impose a federal VAT. That makes the US feel cheaper at the border than the EU or Gulf — until you add port, broker, drayage and compliance costs.
What the border actually charges
Duty is assessed on the customs value, generally the transaction price plus international freight and insurance to the US port. The HTS line — not the product name — determines the rate.
MPF is ad valorem with a floor and a ceiling; HMF applies to ocean cargo. Section 301 duties are layered on top for many China-origin lines and are not interchangeable with the base duty.
Where estimates go wrong
The largest error is classification. Two similar machines can sit in different chapters with very different rates. The second is origin: the country of origin is not always the country of shipment.
Compliance costs are often missing from calculators. FDA or FCC review, bonds, ISF and exam fees can arrive after the estimate is signed.
How to use this estimate
Treat the result as a purchasing range. Confirm the 10-digit HTS line and any trade measures with a broker, then replace our freight and local charges with real quotes.
Keep the report attached to the supplier negotiation. It shows the gap between FOB and the number you can actually sell at.
Watch-outs before you book freight
- De minimis treatment is limited and does not cover most commercial shipments.
- Used machinery may require a prior notice or EPA review.
- State sales tax is not an import tax but still affects your landed margin.
Common questions
Does the US charge VAT on imports?
No federal VAT or GST is levied at import. State and local sales tax can apply later in the distribution chain and is outside this estimate.
Is duty calculated on FOB or CIF?
For most US entries the customs value includes international freight and insurance to the US port. Our engine uses that CIF-style basis and states the assumption on every line.
Can I import used goods?
Often yes, but admissibility depends on the product. Used goods may need cleaning, inspection or agency approval, and the classification does not change simply because the item is used.
Sources & review dates
We keep the source record visible because the underlying rules change. A rate in a report is only useful if you know which rule and which date it came from.
| Source | Reviewed |
|---|---|
| USITC Harmonized Tariff Schedule | 2026-11-01 |
| CBP — Basic Importing and Exporting | 2026-11-01 |
| USTR — Section 301 investigations | 2026-11-01 |
| CBP — Fees and User Fees | 2026-11-01 |