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RATES 2026-11-06 Request quote

Import Electronics into the United States: Duty, VAT & Landed Cost

One cargo, four origins and a worked landed total, with every tax line separated.

Importing electronics from China into the United States: duty is 0%–3.9% of FOB, no federal VAT, and a Section 301 tariff of 7.5% applies to China-origin goods only. A $18,000 FOB shipment of 300 new electronics lands at about $22,334 — $1,411 more than the same cargo shipped from India. Rates reviewed 2026-11-06 · planning estimate

Duty
2.6%
Band 0%–3.9% × FOB
Section 301
7.5%
China-origin only
VAT / GST
None
No federal VAT
Ocean LCL
$1,215
Sample shipment · 25–35 days
Landed · China
$22,334
Expected · $74 per unit

The same cargo, four origins

300 units · FOB $18,000 · same HS line

Only two things change between origins: whether an origin-specific trade measure applies, and the freight band. Duty, VAT and local charges are set by the destination market.

OriginDuty bandOrigin measureOcean 40HQSample landedPer unit
China
0%–3.9% 301+7.5% $3,350 $22,334 $74 →
Germany
0%–3.9% None $3,518 $21,045 $70 →
India
0%–3.9% None $3,183 $20,923 $70 →
Vietnam
0%–3.9% None $3,183 $20,923 $70 →
$22,334
Duty band0%–3.9%
301+7.5%
Ocean 40HQ$3,350
Per unit$74
$21,045
Duty band0%–3.9%
Origin measureNone
Ocean 40HQ$3,518
Per unit$70
$20,923
Duty band0%–3.9%
Origin measureNone
Ocean 40HQ$3,183
Per unit$70
$20,923
Duty band0%–3.9%
Origin measureNone
Ocean 40HQ$3,183
Per unit$70
Note

India and Vietnam share a planning freight band in the current model, and no origin-specific measure applies to either — so their totals are identical. Treat them as one option until forwarder quotes differ. The $1,411 gap on the China row is the section 301 tariff (china-origin), not freight.

China. China-origin cargo is assumed to load at Shanghai or Ningbo, the two ports most exporters quote from. Section 301 tariff (China-origin) at 7.5% applies to this origin only.

Germany. German cargo is assumed to load at Hamburg or Bremen, with a modest premium over the base ocean rate. No origin-specific measure is applied to this origin at this border.

India. Indian cargo is assumed to load at Nhava Sheva or Mundra, with a slightly lower ocean index than the base lane. No origin-specific measure is applied to this origin at this border.

Vietnam. Vietnamese cargo is assumed to load at Hai Phong or Ho Chi Minh City, with a slightly lower ocean index than the base lane. No origin-specific measure is applied to this origin at this border.

Data reviewed 2026-11-06 · Engine 2026.11.1 · planning estimate, not a customs ruling

Importing from China

The China row in the table above is the reference case: 300 new electronics, $18,000 FOB, sea freight and FOB terms. Duty is assessed on FOB (transaction value; international freight and insurance are not part of the US duty base), so the customs value is the goods plus international freight plus insurance. There is no federal import VAT at this destination, so duty is the only border tax in this model. The model also applies Section 301 tariff (China-origin) at 7.5% on FOB to China-origin goods; no other origin on this page carries that measure.

Landing the container is not the end of the cost. Clearance, port handling, inland delivery and documentation are modelled at $1,130, and cargo insurance at $86. A remote warehouse, a bonded transfer, demurrage or a customs exam pushes those lines higher. The buyer also needs a registered importer of record at the US; a forwarder cannot transfer that status by contract. Replace each assumption with a confirmed figure before contracting.

How the duty band is set

The planning band for electronics at this destination is 0%–3.9% of the FOB value, and this page uses 2.6% as the expected case. The band belongs to the category, not to a single product: your 8–10 digit national line carries the actual rate and may attract its own measures. The three HS candidates below usually cover the family, and each links to a duty file that compares the same code across the US, UAE and Saudi Arabia.

HS lineCoversDuty band
8528.52Monitors and display units capable of direct computer connection0%–3.9%
8543.70Electrical machines and apparatus with individual functions0%–3.9%
8504.40Static converters, power supplies and inverters0%–3.9%

Function determines classification, not the fact that the item contains a circuit board. Multi-function devices need care.

What changes the total

Freight mode. The comparison table uses a 40HQ reference of $3,350 from the base origin, multiplied by each origin factor. The worked sample instead moves 300 new electronics at 9 CBM and 1500 kg by lcl, so its freight line is $1,215. Do not compare that line with a container rate: they describe different shipments. Transit is 25–35 days port-to-port to Los Angeles, loading at Shanghai / Ningbo.

The commercial term. This page starts from FOB, so main carriage, insurance, duty, VAT and destination charges sit with the importer. A CIF or DDP quote shifts some of those lines to the supplier, and the totals are no longer comparable line by line. Condition and compliance. FCC, CE/UKCA, RoHS and battery transport rules may apply. Lithium batteries can change freight options and documentation. At the sample settings the expected total is $22,334, or $74 per unit.

Common questions

How much duty applies to electronics imported into the US from China?

The category planning band is 0%–3.9% of the FOB customs value, with 2.6% as the expected case. Duty is assessed on FOB (transaction value; international freight and insurance are not part of the US duty base). This is a category band, not a ruling for your exact 8-10 digit line.

What is the all-in landed cost for the sample shipment?

The sample moves 300 units of new electronics with $18,000 FOB value, 9 CBM and 1500 kg by sea. Expected landed cost is $22,334, or $74 per unit, with a range of $21,208-$26,577.

Does a Section 301 tariff apply to this lane?

Section 301 tariff (China-origin) is modelled at 7.5% on FOB for China-origin goods. List coverage varies widely within electronics. Confirm the 8-digit line.

How long does sea freight take from China?

The destination file models 25–35 days port-to-port to Los Angeles. Loading is assumed at Shanghai / Ningbo. Actual transit depends on carrier, sailing schedule, congestion and inland routing.

What should I confirm before signing?

Confirm the 8-10 digit national tariff line, the Incoterm and named place, the forwarder quote against the assumed 9 CBM / 1500 kg, and the documents required for your product type. Replace each assumption with a confirmed figure before you commit.

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