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Importing to United States

Customs duty, VAT, and import regulations, updated 2026

Import tax
No federal VAT. State sales taxes vary and are not collected at the border
Low-value rule
None, suspended
Tariff system
10-digit HTS (Harmonized Tariff Schedule)
Last verified 2 September 2026. Figures below are checked against U.S. Customs and Border Protection (CBP).

Key facts at a glance

Customs authority
U.S. Customs and Border Protection (CBP)
Low-value rule
None, suspended
Import tax
No federal VAT. State sales taxes vary and are not collected at the border
Duty this site serves
0% to 32% across 89 codes
Code system
10-digit HTS (Harmonized Tariff Schedule)
Currency
USD

The low value rule

None, suspended. Nothing: the duty free allowance was suspended.

CBP's own internet purchases page still describes the former 800 dollar clearance in the present tense. It is out of date rather than wrong about what used to apply, and it is not the source for this record.

Source: US Customs and Border Protection, "CBP ready to enforce end of de minimis loophole", national media release of 29 August 2025. Compare every market →

What this site prices into the United States

This site holds 89 duty rows for the United States, read from its own tariff schedule, and they run from 0% to 32%. 51 of them carry no duty at all. A further 20 codes are charged per unit rather than on value, so no percentage prices them and this guide does not try.

For comparison, the simple average MFN rate across all products is 3.4% on the 2025 profile. That is the figure the calculator falls back to where this site holds no row for the code you asked about. Source: WTO Tariff and Trade Data, United States member profile: simple average MFN applied 2025, all products.

This figure is the MFN average only. It excludes the Section 232, Section 301 and IEEPA measures now stacked on top for many origins, which can add far more than the MFN rate itself.

A worked shipment into the United States

330741, incense and other odoriferous preparations, invoiced at USD 2,000.00 and shipped to the United States. Duty at 2.4%.

GoodsUSD 2,000.00
FreightUSD 120.00
InsuranceUSD 30.00
Customs dutyUSD 48.00
Import tax at 0%USD 0.00
Landed costUSD 2,198.00

Priced with the same function the duty calculator answers with, so this total is reproducible. See the full table for 330741 →

What this site does not price into the United States

30 of the codes this site carries have no United States figure, and each says so on its own page rather than showing an estimate. The reasons, from the verification registry:

  • 27 because the schedule splits the subheading into lines that do not share one rate.
  • 3 because neither official reading completed.

340130, 420212, 420222, 420231, 420292, 610342, 610462, 611030 and 22 more.

Selling into the United States rather than buying?

The same tariff, the same shipment, and the five questions a seller has instead of a buyer's. The exporter's guide to the United States →

2026 tariff update

Major 2026 changes: the $800 de minimis exemption is suspended, so every commercial parcel is dutiable. The Supreme Court struck down the IEEPA reciprocal and fentanyl duties on 20 February 2026 and CBP stopped collecting them on 24 February 2026. Section 301 forced labour duties of 10% or 12.5% apply from 24 July 2026, and 50% Section 338 duties hit named Canadian goods from 22 August 2026.

Source: U.S. Customs and Border Protection (CBP). Last verified 2 September 2026 (2026-09-02).

Overview

The United States uses the Harmonized Tariff Schedule (HTS) for import classification. Most manufactured goods sit between 0% and 20% MFN, but the schedule reaches 32% on apparel and 48% on footwear, before any Section 301, 232 or 338 layer. Administered by U.S. Customs and Border Protection (CBP), duties are based on the product's HTS code and country of origin. The US has no federal VAT, though state-level sales taxes may apply after customs clearance. The $800 de minimis exemption ended on 29 August 2025 and no longer applies. It was withdrawn for goods of China and Hong Kong on 2 May 2025 and for every other origin on that date, and CBP made the suspension indefinite by rulemaking on 24 June 2026. The underlying statutory provision is repealed from 1 July 2027. Every commercial parcel now needs a customs entry and carries duty: informal entry at or below $2,500, formal entry above that.

Import process

1. Goods arrive at a US port of entry 2. CBP reviews commercial invoice and shipping documents 3. Duties assessed based on HTS code and entered value, with no value floor below which duty is waived 4. Shipments valued above $2,500 require formal entry, usually filed by a licensed customs broker 5. Mail arriving through the international postal network at or below $2,500 uses the postal informal entry process that took effect on 24 July 2026, with a delayed compliance date of 22 October 2026 for goods carrying partner government agency data or Chapter 98 and 99 duties 6. Payment of duties required before release

Practical tips

There is no duty free threshold any more. Budget for duty plus a per parcel entry filing cost on every shipment, however small
Chinese goods carry Section 301 list rates of 7.5% to 25% on top of MFN, with higher strategic sector rates on vehicles, semiconductors, solar and batteries
USMCA still gives preferential, often zero, rates to qualifying Canadian and Mexican goods. The United States declined to extend the agreement at the July 2026 joint review, so it now runs under annual review rather than a fixed sixteen year term
Anything with a Xinjiang input faces a rebuttable presumption of forced labour under the UFLPA. The entity list grew to 187 companies on 3 August 2026, so re-screen suppliers rather than relying on a check done last year
CBP may request proof of origin, so keep records for 5 years

Restricted and prohibited goods

Controlled substances, firearms without a licence, certain agricultural products, goods presumed to involve forced labour under the Uyghur Forced Labor Prevention Act, and goods caught by US sanctions. Cuba, Iran and North Korea are under comprehensive embargo, and listed Russian origin goods including seafood, non-industrial diamonds, gold and energy are separately barred

What to re-check first

Each claim on this page was checked against a published source on 2 September 2026. These are the items most likely to have moved since.

Duty range

The 0% to 20% band holds for most manufactured goods, but apparel reaches 32% and footwear 48%. Confirm the rate against your own 10 digit classification rather than the band.

Postal clearance

The 22 October 2026 delayed compliance date is the next thing to move. After it, mail carrying partner government agency data or Chapter 98 and 99 duties leaves the postal informal process.

USMCA

Preferential treatment is intact but the agreement is now reviewed annually after the July 2026 joint review. Re-check before committing to a long Canadian or Mexican supply contract.

Forced labour

The UFLPA entity list is amended several times a year. Treat any screening older than the most recent DHS addition as out of date.

Sanctions

The comprehensive embargoes are stable. The Russian origin import bans are product specific and have been widened more than once, so check the current list rather than assuming this one is complete.

Calculate duty for the United States

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