Customs Duty Calculator
Calculate total import cost including customs duty percentage, VAT, and handling fees.
Estimate the full landed cost for goods imported from any country.
Import customs duty and landed cost calculations determine the true total cost of goods imported from another country after adding tariffs, freight, insurance, and other fees. The landed cost is the complete delivered cost — what you actually pay to get the goods to your location, ready for use or resale.
Customs duty formula: Duty = Customs Value × Duty Rate
Total landed cost formula: Landed Cost = (Product Cost + Freight + Insurance) × (1 + Duty Rate) + Broker Fee + Port Handling + VAT/GST
Where:
- Customs Value (CIF basis) = Product Cost + Freight + Insurance (used by most countries)
- Customs Value (FOB basis) = Product Cost only + domestic freight (used by US and some others)
- Duty Rate — varies by product type (HS code) and country of origin; ranges from 0% to 300%+
- VAT/GST — value-added tax applied on top of duty (common in EU, UK, Australia; not in US)
- Broker Fee — customs clearance fee: $50–$300 for standard shipments
Common US import duty rates by category:
- Electronics: 0–3.7%
- Clothing/apparel: 12–32%
- Footwear: 8–48%
- Automobiles: 2.5% (passenger); 25% (light trucks)
- Steel products: 25% (Section 232 tariff)
- Chinese goods (many categories): additional 25% (Section 301 tariff)
- Food products: 0–20%
Worked example: Importing electronics from China. Invoice value: $5,000. Freight: $800. Insurance: $50.
- CIF value: $5,000 + $800 + $50 = $5,850
- Duty rate for category (3.7% + 25% Section 301 tariff = 28.7%): $5,850 × 0.287 = $1,679
- Broker fee: $200
- Port handling: $150
Total landed cost = $5,850 + $1,679 + $200 + $150 = $7,879
The true cost is 57.6% more than the invoice price — a critical consideration for pricing decisions in import businesses.