Import Duty Calculator China: Estimate Landed Cost 2026

Last updated: August 10, 2026

The supplier’s quote looks profitable. Add import duty, MPF, freight, and a broker fee, and it quietly flips to a loss. That’s why every buyer should run a landed-cost check before committing to a shipment, not after the container is already at sea. This guide gives you the transparent formula, a worked example, and a free import duty calculator China buyers can use to price a shipment themselves. You’ll learn how to price landed cost from China in 2026, including the Section 301 and Section 232 surcharges plus the new 12.5% forced-labor surcharge that most “cheap” quotes leave out.

Most first-timers learn this the hard way, once the goods are already in transit. The product price on Alibaba or 1688 is maybe 60 to 70 percent of what you actually pay. The rest is duty, government fees, freight, insurance, and last-mile delivery. Miss one line and your great deal becomes a margin killer.

We are not selling you a calculator. We are showing you the math so you can run it anywhere, in a spreadsheet, in your head, or in our free HS Code Lookup tool.

Key takeaways
– Landed cost equals product value plus MFN duty, Section 301 and 232 surcharges, the 12.5% forced-labor surcharge, MPF, HMF, freight and insurance, broker fee, and last-mile delivery. Miss any line and you underprice.
– A $10,000 China furniture shipment (HTS 9403) can carry $3,797 in duty and fees, an effective 38.0% rate, once you stack 25% Section 301, the 12.5% forced-labor surcharge, MPF, and HMF.
– The $800 de minimis exemption is gone (suspended since 2025). Every commercial parcel from China now pays full duty and needs a 10-digit HTS code.
– Your 10-digit HTS code decides the rate. The same $10k of electronics costs about $15,517 from China but about $13,017 from Vietnam, a $2,500 gap driven by the existing China Section 301. Both now also pay the 12.5% forced-labor layer.
– The Section 122 10% surcharge expired July 24, 2026 and was replaced the same day by a 12.5% forced-labor surcharge on China-origin goods (USTR final rule, effective 12:01 a.m. ET July 24, 2026). It stacks on top of the existing China Section 301. Verify the live rate and Chapter 99 sub-code in the Federal Register before you ship.

How do you calculate import duty and landed cost?

To calculate import duty and landed cost, add your product value to MFN duty, the China surcharges (Section 301 plus the 12.5% forced-labor duty), MPF, HMF, and your freight, broker, and last-mile costs. The formula below breaks each part down.

Landed cost is the total cost of getting goods from a Chinese factory to your door. It includes duty, government fees, freight, and final delivery, not just the supplier’s unit price.

Landed Cost = Product Value + General (MFN) Duty + Section 301 / 232 Surcharges + 12.5% Forced-Labor Surcharge + MPF + HMF + Freight & Insurance + Broker Fee + Last-Mile Delivery

Each component:

• Product Value: the commercial invoice value (usually FOB or CIF, as declared to CBP).
• General (MFN) Duty: the standard US tariff rate for your 10-digit HTS code. It can be 0% for many electronics or 16 to 32% for apparel.
• Section 301 / 232 plus the 12.5% forced-labor surcharge: additional surcharges on China-origin goods (explained below). The forced-labor layer applies to most China-origin goods and stacks on top of the existing Section 301.
• MPF (Merchandise Processing Fee): 0.3464% of the goods value, with a floor of about $31.67 and a ceiling of about $614.35.
• HMF (Harbor Maintenance Fee): 0.125% of goods value, charged on ocean freight only.
• Freight & Insurance: the cost to move the goods (see 2026 container shipping rates (FCL/LCL) to add freight).
• Broker Fee: what your customs broker charges to file the entry (often $100 to $250).
• Last-Mile: trucking from the port to your warehouse.

Front-load the two government fees because they surprise people. The MPF is a percentage with a floor and ceiling, and the HMF applies only to sea cargo.

Step-by-Step Worked Example: $10,000 China Furniture (HTS 9403.60)

Let’s price a real shipment. You buy wooden furniture valued at $10,000 FOB China, classified under HTS 9403.60 (wooden furniture). MFN duty on this code is 0%, but China-origin goods attract Section 301 List 3 (25%) and the 12.5% forced-labor surcharge (new as of July 24, 2026).

Add freight, insurance, broker, and last-mile on top of the $10,000 product, and the effective rate is 38.0% ($3,797.14 ÷ $10,000). That 0% MFN headline rate was misleading. The surcharges did the damage.

Mini example, Marcus, a first-time buyer. Marcus sourced $10k of furniture and budgeted a 5% “tariff buffer” he saw on a forum. At clearance he owed $3,797 in duty and fees. His thin margin evaporated into a loss after freight and the unexpected duty bill. He now runs the formula before every RFQ.

Want to sanity-check your own numbers? Find your HTS and run a free duty estimate in the HS Code Lookup. No signup, no sales call.

The Duty Stack Explained

Duties stack in a specific order. Knowing the layers helps you see where the money goes:

1. MFN duty: the baseline rate from the HTS code. Set by the product, not the country.
2. Section 301: a 7.5% to 25% surcharge on most China-origin goods, layered on top of MFN. Lists 1 to 3 are 25%; List 4A is 7.5%. See how Section 301 tariffs stack onto your duty for the product-by-product breakdown. The four lists and exclusions are published by USTR’s Section 301 China tariff actions.
3. Section 232: 25% on steel (Chapters 72 to 73) and 10% on aluminum (Chapter 76), also China-related and stacked separately.
4. 12.5% forced-labor surcharge: the Section 122 temporary 10% surcharge hit its 150-day statutory cap and expired July 24, 2026, without renewal. A USTR final rule replaced it the same day with a 12.5% forced-labor surcharge on China-origin goods (a new Section 301 action). For China, this 12.5% stacks on top of the existing Section 301, so a List 3 product can carry MFN + 25% + 12.5% together. It does not stack on Section 232 goods (steel and aluminum are carved out). Goods already on the water before July 24, 2026 and entered for consumption by July 28 were exempt from the new layer. Confirm the live rate and exact Chapter 99 sub-code in the Federal Register before you lock any costing model.
5. MPF + HMF: the flat percentage government fees described above.

The same product value produces wildly different totals depending on which surcharges apply. That is why your HTS code and country of origin matter more than the supplier’s unit price.

De Minimis Is Gone: Even Small Parcels Pay Duty

If you imported small samples or low-value parcels in 2024, you may remember the $800 de minimis exemption that let them through duty-free. That exemption is gone for commercial shipments. China and Hong Kong lost it in May 2025. The global suspension followed in August 2025. As of June 24, 2026, CBP wrote the non-postal suspension into regulation indefinitely (91 FR 37789 / 37801). The Type 86 informal entry channel closed May 2, 2026. Read CBP’s de minimis suspension factsheet for the official notice.

So budget for it. Even the $200 sample box now needs a full entry. Every commercial shipment now needs a formal or informal entry, a 10-digit HTSUS code, and full duty payment. The customs clearance process from China explains exactly what you’ll pay at the border and the documents you need.

Mini example, the $200 sample trap. A buyer ordered a $200 product sample by express courier, expecting duty-free entry under de minimis. The parcel cleared informally and CBP billed 37.5% in Section 301, that is 25% existing 301 plus the new 12.5% forced-labor layer, plus the MPF minimum. The math: 25% of $200 is $50, the 12.5% forced-labor layer adds $25, and the $31.67 MPF floor brings the total to about $107. Not bank-breaking, but it proved the rule. Nothing from China ships duty-free anymore.

Why Your HTS Code Changes the Math

Two products with the same factory price can owe completely different duty because their HTS codes differ by a few digits. The last four digits of your 10-digit HTS set the rate line. You can verify any code against the official Harmonized Tariff Schedule (HTS) at USITC. A cotton T-shirt (6109.10) carries 16.5% MFN plus 7.5% Section 301; a synthetic one (6109.90) can hit 32% MFN. Same garment, different bill. See the HS code list by product category for more worked examples.

That is why guessing the code, or trusting the one your supplier printed on the invoice, is risky. The supplier’s 6-digit HS is a global root, not the 10-digit HTS US Customs actually assesses. Review the 7 HS code mistakes that trigger fines and customs holds before you file. Learn why the 10-digit HTS sets your rate, then confirm it in our lookup tool before you price anything.

China vs Vietnam vs Mexico: Electronics, $10,000 Example

Sourcing location changes everything. Here is the same $10,000 of consumer electronics priced from three countries (freight and broker figures are illustrative; the duty math reflects the July 24, 2026 surcharge changes):

*Mexico figure assumes USMCA-qualifying origin; duty-free entry requires a valid certificate of origin.

The China shipment costs $2,500 more than Vietnam, a gap driven by the existing 25% China Section 301. Both now also pay the 12.5% forced-labor layer, so that part cancels out. That’s roughly a 19% landed-cost penalty against the Vietnam base. Mexico is often cheapest on freight (cross-border truck, no HMF) but depends on rules-of-origin compliance. For a deeper look at how HTS choice reshapes cost, see the HS code guide that drives your duty rate.

Mini example, the $2,500 pivot. An electronics brand compared China vs Vietnam for a $10k monthly order. The 25% Section 301 gap meant $30,000 a year in extra duty from China. They re-sourced the final assembly to Vietnam, kept Chinese components, and cleared the “substantial transformation” test, turning a tax bill into savings.

Do It Yourself with a Free Tool

You do not need a paid SaaS to price a shipment. Our free tool is an import duty calculator China buyers can use without a signup. Here is the manual workflow:

1. Get your 10-digit HTS: describe the product (material + function) and verify it in the HS Code Lookup. New to classification? See how to find the right HS code for your Alibaba product for a 4-step method.
2. Pull the MFN rate from the HTS code.
3. Add surcharges: the existing Section 301 List, Section 232, and the new 12.5% forced-labor Section 301 on China-origin goods (effective July 24, 2026).
4. Add MPF (0.3464%, $31.67 to $614.35) and HMF (0.125% sea only).
5. Add freight, insurance, broker, and last-mile from your shipping quote.
6. Sum it for landed cost.

Our free tool does steps 1 to 4 for you and shows the rate stack. Use it as a cross-check against your own spreadsheet. Run a free duty estimate in the HS Code Lookup to price your next order in two minutes.

FAQ

How accurate is a manual import duty estimate?
A manual estimate is accurate for duty and government fees (MPF/HMF) if your HTS code is correct. Freight, insurance, and broker fees are the variable parts, so get a shipping quote to finalize. The formula in this guide matches CBP’s assessment method.

Do I pay duty on the product price or the shipping cost?
Duty is assessed on the customs value of the goods, typically the FOB or CIF price on the commercial invoice, not your shipping cost. MPF and HMF are both percentages of that goods value. Freight is a separate landed-cost line, not part of the dutiable base.

What China import surcharges apply in 2026?
For China-origin goods in 2026 you pay MFN duty, Section 301 (7.5% to 25% by list, plus targeted 100% and 50% hikes on items like EVs and solar), a 12.5% forced-labor Section 301 duty effective July 24, 2026, Section 232 on steel and aluminum, and MPF/HMF fees. The earlier Section 122 10% surcharge expired July 24, 2026 and was not renewed.

Does de minimis still apply to gifts or samples under $800?
No. The $800 de minimis exemption is suspended for China and Hong Kong (since May 2025) and globally (since August 2025). Every commercial shipment now requires a full entry and pays duty, including samples and low-value parcels.

Can I use the supplier’s HS code on my US entry?
You can use the supplier’s 6-digit HS as a starting point, but US Customs requires the 10-digit HTSUS code, and the last four digits set your rate. Misclassification can trigger penalties under 19 U.S.C. 1592. Always verify the full code yourself.

Conclusion

Pricing landed cost from China is not optional in 2026. It is the difference between a profitable import and a silent loss. Start with the formula: product value plus MFN duty, Section 301 and 232, the 12.5% forced-labor surcharge, MPF, HMF, freight, broker, and last-mile. Run the $10k furniture example in your own spreadsheet and you will see how a 0% MFN rate still becomes a 38.0% effective rate once surcharges stack.

Before your next order, take three steps. First, confirm your 10-digit HTS. Second, check the live Section 301 rates and the 12.5% forced-labor surcharge status. Third, add freight from a real quote. Then confirm the math in the HS Code Lookup to verify your numbers in under two minutes. Price it before you ship with the import duty calculator China buyers trust. Your margin depends on it.