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Landed cost calculator for China to US imports (duty, MPF, HMF per unit)
Quick answer
Landed cost per unit is the goods value plus freight, insurance, duty, the Merchandise Processing Fee and, for ocean cargo, the Harbor Maintenance Fee, plus broker and delivery costs, divided by units. From October 1, 2026, formal-entry MPF is 0.3464% of value (minimum $34.58, maximum $670.86) and HMF is 0.125%.
Last verified October 16, 2026 against 91 FR 48398 and 19 CFR. Not customs or legal advice.
The customs value of the goods. Usually excludes international freight and insurance (19 CFR §152.102(f)).
Find the base rate for your 10-digit code at hts.usitc.gov and confirm extra tariffs on goods from China with your broker.
Key facts: US import fees from October 1, 2026
| Item | What applies | Official source |
|---|---|---|
| Merchandise Processing Fee, formal entry | 0.3464% of the value of the goods (rate unchanged) | 19 CFR §24.23(b)(1); 91 FR 48398 |
| MPF minimum and maximum per entry | $34.58 minimum, $670.86 maximum, from October 1, 2026 (fiscal year 2027) | 91 FR 48398 (July 31, 2026) |
| MPF, informal entry | $2.77 flat when the entry is automated and not prepared by CBP | 91 FR 48398 |
| Harbor Maintenance Fee | 0.125% of cargo value, commercial vessel cargo only | 19 CFR §24.24(a) |
| Informal entry limit | Shipments not exceeding $2,500 in value (Chapter 99 exceptions) | 19 CFR §143.21(a) |
| Customs value base | Price paid for the goods, excluding international freight and insurance | 19 CFR §152.102(f) |
| Duty rate | Set by the 10-digit HTS code, plus any additional tariffs in force | Harmonized Tariff Schedule (USITC) |
Last verified October 16, 2026 against the Federal Register and the current eCFR text.
How do I calculate landed cost per unit?
- Goods value = units × price per unit. This is the customs value duty and fees are worked out on.
- Duty = goods value × your total duty rate (base HTS rate plus any extra tariffs).
- MPF = goods value × 0.3464%, kept between $34.58 and $670.86 for a formal entry; $2.77 for an automated informal entry.
- HMF = goods value × 0.125%, ocean cargo only.
- Landed cost = goods + freight + insurance + duty + MPF + HMF + broker, port and delivery costs. Divide by units.
Example: 1,000 units at $5.00 by sea, $1,000 freight, 10% duty, $250 broker, $300 port and $400 delivery. Goods $5,000, duty $500, MPF $34.58 (0.3464% is $17.32, so the minimum applies), HMF $6.25. Total $7,490.83, or $7.49 per unit.
What changed on October 1, 2026?
CBP's fiscal year 2027 inflation notice raised the MPF limits to a $34.58 minimum and a $670.86 maximum per formal entry, and set the automated informal entry fee at $2.77. The 0.3464% rate itself did not change. Calculators still showing older limits will slightly understate small and very large entries.
Which papers do I need before the goods ship?
US customs expects a commercial invoice with the eleven items in 19 CFR §141.86(a), a packing list, and for ocean freight an Importer Security Filing at least 24 hours before loading. See what a commercial invoice must include and the free guide on landed cost per unit for Amazon FBA.
Want the paperwork and a cost spreadsheet?
The China to US import paperwork pack ($59, one-time) includes a pre-shipment checklist, commercial invoice and packing list blanks, a duty-code worksheet, a landed-cost spreadsheet and a shipment log, with the official sources listed.
Frequently asked questions
How is the Merchandise Processing Fee calculated from October 1, 2026?
For formal entries, MPF is 0.3464% of the value of the goods, but never less than $34.58 or more than $670.86 per entry. Those limits apply from October 1, 2026 under CBP's fiscal year 2027 notice (91 FR 48398). An automated informal entry not prepared by CBP pays a flat $2.77 instead.
Does the Harbor Maintenance Fee apply to air freight?
No. Under 19 CFR §24.24(a), the 0.125% Harbor Maintenance Fee applies to commercial cargo loaded on or unloaded from a commercial vessel at a covered port. Air cargo is not vessel cargo, so the calculator only adds HMF when you choose ocean.
Is US import duty charged on freight and insurance?
Generally no. Customs value is usually the transaction value, and 19 CFR §152.102(f) defines the price actually paid or payable as excluding international freight, insurance and related services from the country of export to the US. Duty, MPF and HMF are each worked out on that goods value, side by side.
When can I use an informal entry?
Under 19 CFR §143.21(a), shipments valued at $2,500 or less may generally use informal entry, except articles over $250 classified in Chapter 99, Subchapters III and IV of the HTSUS. Above $2,500 the calculator uses the formal-entry MPF with its minimum and maximum.
Where do I find my duty rate?
Look up your product's 10-digit HTS code in the official Harmonized Tariff Schedule at hts.usitc.gov, then add any extra tariffs that apply to goods from China. Extra tariffs change by executive action, so confirm the full rate with a licensed customs broker before you order.
Is this customs or legal advice?
No. This is an arithmetic helper using the public fee rates. It does not classify goods, decide which tariffs apply, or file anything with CBP. A licensed customs broker or the importer of record handles the actual entry.
Official sources
- CBP, Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027, 91 FR 48398 (Federal Register, July 31, 2026)
- 19 CFR §24.23, Fees for processing merchandise (eCFR)
- 19 CFR §24.24, Harbor maintenance fee (eCFR)
- 19 CFR §143.21, Merchandise eligible for informal entry (eCFR)
- 19 CFR §152.102, Definitions (price actually paid or payable) (eCFR)
- Harmonized Tariff Schedule of the United States (USITC)
Figures checked against the official sources above on October 16, 2026. General information, not customs or legal advice; fees and tariffs change, so check the current official text before you rely on it.
Who wrote this and how it was checked
Written and maintained by Astor Ventures. We publish template kits and free helpers built from public rules; we are not a law firm or a licensed customs broker.
- Last verified: , against 91 FR 48398 and 19 CFR §§24.23, 24.24, 143.21 and 152.102.
- Found an error? Email [email protected].