Cotton T-shirt
Base HTS rate 16.5% · federal import VAT $0.00
Price + shipping
$39.04
Example 01
HS 6109.10
Estimated total
$45.48
+$6.44
Estimates in USDNo US federal import VAT$800 duty-free allowance ended 29 Aug 2025Base HTS duty only · additional charges may apply
United States · North America · 7.5% avg. sales taxUS import duty calculator
The $800 duty-free era ended 29 Aug 2025. Estimate the base HTS duty on a US-bound parcel before it reaches customs.
Estimates onlyNo account or trackingUnited States-specific rules
Receipt · previewUS · USD
$0.00
estimated delivery total for a typical parcel to United States
- Declared value (item + shipping)
- $31.49
- Duty (16.5% on declared)
- +$5.20
- Federal import VAT (0%)
- None
You pay$0.00
HS·6109.10apparelUS dollars
← Rules verified 2026-07-09US · USD
Federal import VAT
0%
average sales-tax reference
Base HTS duty
$0
example import duty
Fixed government fee
$0
no statutory fee modeled
Duty-free threshold
$0
Section 321 reference
US duty calculator
What could customs collect?
Choose an HS classification and enter the item and shipping values. DutyVAT estimates base HTS duty in USD and keeps federal import VAT at zero.
- 01Choose the closest customs category.
- 02Enter goods and shipping values.
- 03Calculate for a complete receipt.
Private · no login · calculated on request
Your receipt
Choose your destination, HS code, item value, and shipping, then calculate your total.
Beyond base duty
Treat the estimate as a floor.
The calculator models base HTS duty only. A temporary Section 122 surcharge may apply, alongside Section 301 or 232 duties, AD/CVD, CBP entry fees, and carrier brokerage or advancement fees.
Example · Cotton T-shirt
- Declared value (item + shipping)
- $39.04
- Duty (16.5% on declared)
- +$6.44
- Federal import VAT (0%)
- None
Total at the door
Estimate in USD
$45.48
What this line means
The Section 122 surcharge is currently collectible but legally contested and does not stack on the portion already subject to Section 232.
IEEPA additional ad-valorem duties were terminated for entries on or after 24 Feb 2026.
Confirm the final treatment with CBP, your customs broker, or the carrier.
Everyday importsThree parcels. Base duty shown.
Three parcels. Base duty shown.
Base duty
Sports footwear
Base HTS rate 37.5% · additional charges may apply
Price + shipping
$65.88
Example 02
HS 6404.11
Estimated total
$90.59
+$24.71
Textile handbag
Base HTS rate 16% · estimate is a floor
Price + shipping
$136.64
Example 03
HS 4202.22
Estimated total
$158.50
+$21.86
Border estimate
Declared value, plus base HTS duty.
The US has no federal import VAT. State sales or use tax is a separate point-of-sale question and is not added to this border estimate.
01
Declared value (item + shipping)
$39.04
02
Base HTS duty
$6.44
03
Federal import VAT
None
04
Handling
None
Estimated border total$45.48
Policy timeline
The duty-free threshold changed.
2 May 2025
China and Hong Kong
EO 14256 ended duty-free de minimis treatment for covered shipments.
29 Aug 2025
All countries
EO 14324 suspended the $800 duty-free allowance worldwide.
24 Feb 2026
Tariff transition
IEEPA additional ad-valorem duties ended and the temporary Section 122 surcharge began.
1 Jul 2027
Statutory repeal
Public Law 119-21, Sec. 70531, repeals the de minimis exemption.
FAQThe questions,
The questions,
plainly answered.
Plain explanations of how duty, tax, IOSS, and United States handling rules interact.
01 Is the $800 duty-free allowance gone?
Yes. Duty-free de minimis treatment ended for China and Hong Kong on 2 May 2025 under EO 14256, and for all countries on 29 Aug 2025 under EO 14324. Public Law 119-21, Sec. 70531, permanently repeals the statutory exemption on 1 Jul 2027.
Postal shipments follow a special postal-duty process until CBP publishes its new entry process.
02 Does the US charge VAT or sales tax on imports?
The United States has no federal import VAT. State sales or use tax is a separate point-of-sale question and is not assessed as a federal border charge. DutyVAT therefore shows a Federal import VAT (0%) line and does not add the informational average state and local sales-tax rate to the customs total.
03 Why might my actual bill be higher than this estimate?
DutyVAT shows the base HTS-duty estimate only. The final bill may include a Section 122 temporary import surcharge where applicable, Section 301 duties, Section 232 duties, AD/CVD, MPF, informal-entry or dutiable-mail fees, and carrier fees.
The Section 122 surcharge has exceptions and does not stack on the portion of an import already subject to Section 232. It is currently collectible but legally contested and is scheduled through 24 Jul 2026. IEEPA additional ad-valorem duties were terminated for entries on or after 24 Feb 2026. Rules change quickly, so treat this estimate as a floor and confirm with CBP, your broker, or the carrier.
04 What fees do CBP and carriers charge?
For formal entries, the Merchandise Processing Fee (MPF) is 0.3464% ad valorem, with a $33.58 minimum and a $651.50 maximum for FY2026. Informal-entry or release fees and dutiable-mail fees are separate, smaller CBP charges. Carriers may also add brokerage or customs-advancement fees.
DutyVAT does not model a fixed fee because the correct charge depends on the entry type, shipment channel, and carrier.
05 What currency are estimates shown in?
All United States estimates are shown in US dollars (USD).
06 Is DutyVAT official?
No. DutyVAT provides a non-binding estimate based on the selected HS code and declared values. CBP decisions and the carrier's final invoice are authoritative.
Other destinations
Shipping somewhere else?
Official sources · key EU, France, and US sources rechecked 9 July 2026
Next steps
Compare the rules before checkout.
Review another destination, learn how the estimate is built, or read the 2026 customs guide before your next order.