---
title: "How to Calculate US Customs Duty: Formula, Fees and a Worked Example"
description: "How US customs duty is calculated: value times the tariff rate, plus country tariffs, plus the Merchandise Processing Fee ($2.77 or 0.3464% from 1 October 2026). Worked example and what's exempt."
url: https://importdutycalc.com/how-to-calculate-us-customs-duty
---

US import duty · checked 30 October 2026

# How to calculate US customs duty on an import

US duty is the item's **value × the duty rate** for its tariff code, plus any extra tariff for the country it was made in, plus a small customs processing fee. Since the US ended its $800 duty-free allowance in August 2025, almost every commercial parcel pays.

**Want the answer for your own case?** Use the tool, then read on for the details.

[Work out the duty on my product](https://importdutycalc.com/#checker)

## The formula

- **Find the tariff code** (10-digit HTS) for the item. [How to find it](https://importdutycalc.com/etsy-tariff-code).
- **Take the customs value**: normally the price paid for the goods.
- **Multiply by the normal duty rate** for that code (from 0% to over 30%).
- **Add any country tariff**: for example the Section 301 tariffs of 10% to 12.5% on many countries since 24 July 2026, or Section 232 tariffs on steel, aluminium and copper content.
- **Add the Merchandise Processing Fee** (below), and the 0.125% Harbor Maintenance Fee if it came by sea.

## Worked example

A $40 sterling silver necklace made in the UK: normal rate 5% ($2.00) plus 10% Section 301 ($4.00) = **$6.00 duty**, before any carrier fee.

## Merchandise Processing Fee (from 1 October 2026)

| Entry | Fee |
| --- | --- |
| Informal (under $2,500) | $2.77 flat |
| Formal ($2,500 and over) | 0.3464% of value, minimum $34.58, maximum $670.86 |

Couriers and postal services often add their own clearance or brokerage charge on top. Ask yours what it charges.

## What's exempt or reduced?

- **Goods that qualify under a trade agreement**, such as USMCA for many Canadian and Mexican goods, can enter at 0% normal duty.
- **US goods returned** without being improved abroad can come back duty-free under special Chapter 98 provisions.
- **Some items have a 0% normal rate** (art prints, many books), but country tariffs can still apply.

[Work out the duty on my product](https://importdutycalc.com/#checker)

Next: [set US prices that cover duty](https://importdutycalc.com/etsy-us-specific-pricing) · [jewellery duty](https://importdutycalc.com/us-duty-gold-silver-jewellery) · [metal content tariffs](https://importdutycalc.com/section-232-metal-content-calculator).

Want the numbers done for you? [US tariff calculator with live HTS rate search](https://importdutycalc.com/tariff-calculator). Importing under your own number? [Check your Form 5106](https://importdutycalc.com/form-5106-check) before CBP voids it.

Sources: US International Trade Commission, Harmonized Tariff Schedule; CBP user fee updates for fiscal year 2027 (Federal Register notice of 31 July 2026, as summarised by Juno Logistics). Read 30 October 2026. Estimates only; CBP decides the final duty.