Customs Duty Calculator
US import duties, MPF, and HMF from CIF value and tariff rate.
About this calculator
Landing goods in the United States by ocean freight triggers three separate charges on top of the CIF (Cost, Insurance, Freight) value, and this calculator adds them up individually rather than treating "duty" as one number. The core import duty is simply the CIF value times your product's tariff rate from the Harmonized Tariff Schedule — unless you mark the shipment as Free Trade Agreement eligible, in which case the calculator zeroes out that duty entirely, reflecting how FTA-qualifying goods enter duty-free. On top of that, every formal entry pays a Merchandise Processing Fee (MPF) under CBP's regulation at 19 CFR 24.23, calculated here at the standard 0.3464% of CIF value but clamped between a $29.66 floor and a $538.40 ceiling (the base amounts are CPI-adjusted each fiscal year) — so very small shipments pay the minimum flat fee and very large ones are capped rather than paying an unbounded percentage. Ocean shipments additionally owe a Harbor Maintenance Fee (HMF), set by statute at 26 U.S.C. §4461 at 0.125% of CIF value, uncapped, which funds U.S. port and harbor upkeep.
Total Duties & Fees sums all three, and Landed Cost adds that total back onto the CIF value to show the true all-in cost of the goods once they clear customs. Note that FTA eligibility only zeroes out the underlying duty line — MPF and HMF still apply regardless of trade agreement status, a distinction that catches importers off guard. This tool uses the current standard MPF and HMF percentages and fee caps, but actual applicable rates depend on correct HTS classification; misclassifying a product is a common and costly mistake, so always verify tariff classification with a licensed customs broker before relying on the duty rate you've entered.
Legal Disclaimer
This calculator provides general estimates only and does not constitute legal advice. Laws, regulations, and court procedures vary significantly by jurisdiction. Consult a licensed attorney in your area for advice specific to your situation.
Inputs
Results
Total Duties & Fees ($)
$2,735.70
≈ 21 pairs of sneakers
Landed Cost ($)
$52,735.70
≈ 5 years of state college
Figures current as of 2024. Sources: 19 CFR §24.23 — Merchandise Processing Fee for formal entries (0.3464% ad valorem, CPI-adjusted minimum/maximum)., 26 U.S.C. §4461 — Imposition of Harbor Maintenance Tax (0.125% of the value of commercial cargo).
How to Use This Calculator
- Enter CIF Value (Cost + Insurance + Freight) — the dutiable value for most U.S. imports.
- Set Duty Rate % from the Harmonized Tariff Schedule (HTS) for your product classification.
- Enter MPF Rate (0.3464% standard) and HMF Rate (0.125% for ocean imports).
- Toggle FTA Eligible if your goods qualify under a Free Trade Agreement.
- Review Total Duties & Fees including import duty, MPF, and HMF.
- Verify your HTS classification with a licensed customs broker — misclassification triggers penalties and delays.
How the result changes with CIF Value ($)
| CIF Value ($) | Total Duties & Fees ($) | Landed Cost ($) |
|---|---|---|
| 25,000 | $1,367.85 | $26,367.85 |
| 37,500 | $2,051.78 | $39,551.78 |
| 75,000 | $4,103.55 | $79,103.55 |
| 125,000 | $6,839.25 | $131,839.25 |
What each input means
- CIF Value ($)
- Cost + Insurance + Freight value.
- Duty Rate (%)
- HTS tariff rate for your product.
- MPF Rate (%)
- Merchandise Processing Fee. US standard: 0.3464%.
- HMF Rate (%)
- Harbor Maintenance Fee: 0.125% for ocean imports.
- FTA Eligible? (0/1)
- 1 = Free Trade Agreement eligible (duty-free).
What each result means
- Total Duties & Fees ($)
- Duty + MPF + HMF.
- Import Duty ($)
- Customs duty based on tariff rate.
- MPF ($)
- Merchandise Processing Fee (min $29.66, max $538.40).
- HMF ($)
- Harbor Maintenance Fee.
- Landed Cost ($)
- CIF + all duties and fees.
- Effective Rate (%)
- All duties as percentage of CIF.
- FTA Savings ($)
- Duty savings from FTA eligibility.
How this is calculated
Worked example, using the default values
- Identify Input Parameters4 parametersCIF Value ($) = 50000, Duty Rate (%) = 5, MPF Rate (%) = 0.3464, HMF Rate (%) = 0.125 = 5 input(s) provided
- Calculate Total Duties & FeesTotal Duties & Fees = dutyAmount + mpf + hmf2735.7 = $2,735.7
- Calculate Landed CostLanded Cost = cifValueUsd + totalDuties52735.7 = $52,735.7
- Calculate Import DutyImport Duty = cifValueUsd * (effectiveDutyRate / 100)2500 = $2,500
- Calculate MPFMPF = min(538.40, max(29.66, cifValueUsd * (merchandiseProcessingFeePct / 100)))173.2 = $173.2
Figures and sources
- Merchandise Processing Fee (MPF) rate, floor, and ceiling (2024) — 19 CFR §24.23 — Merchandise Processing Fee for formal entries (0.3464% ad valorem, CPI-adjusted minimum/maximum).
- Harbor Maintenance Fee (HMF) rate (1990) — 26 U.S.C. §4461 — Imposition of Harbor Maintenance Tax (0.125% of the value of commercial cargo).
Engine last updated . Checked against 4 independently-derived tests — how we verify calculators. Built by Paul Gunder, a software engineer, not a licensed financial, medical, or legal professional.
Frequently Asked Questions
If my goods are FTA-eligible, does that mean I pay nothing?
No. Toggling FTA Eligible zeroes out only the Import Duty line — the calculator sets effectiveDutyRate to 0 in that case. The Merchandise Processing Fee and Harbor Maintenance Fee still apply in full regardless of trade agreement status, since those are processing fees for the entry, not tariffs on the goods, so Total Duties & Fees never reaches zero even with FTA eligibility.
Why does my MPF seem disconnected from the 0.3464% rate I entered?
MPF is calculated as CIF Value times the MPF Rate, but the result is then clamped between a $29.66 floor and a $538.40 ceiling. So for a small shipment the fee will show $29.66 regardless of the percentage, and for a large shipment it will show $538.40 even though the raw percentage calculation would suggest more — the cap and floor exist precisely to keep MPF from scaling unboundedly with shipment value.
Does the Harbor Maintenance Fee have the same cap as the MPF?
No — HMF is calculated as CIF Value times the Harbor Maintenance Fee Rate (0.125% by default) with no floor or ceiling applied, unlike MPF. That means HMF keeps scaling linearly with cargo value even on very large shipments, while MPF plateaus at $538.40.
What exactly does Landed Cost tell me that Total Duties & Fees doesn't?
Total Duties & Fees is just the sum of import duty, MPF, and HMF. Landed Cost adds that total back onto the original CIF Value, giving you the true all-in cost of the goods once they've cleared customs — the number you'd actually use to price the goods domestically or compare against a domestic sourcing alternative.
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