---
title: "Landed Cost Calculator for Importers: Duty, Fees | MCC"
description: "Landed cost per unit for an imported product from your own duty rates, freight, broker and CBP fees, plus your margin now that de minimis is suspended."
url: "https://mcc-solutionsnj.com/bookkeeping/landed-cost-calculator"
---

Free tool · Importing

# Landed cost calculator: duty, freight and CBP fees per unit

Type in the shipment, your duty rates from the tariff schedule and what you pay for freight and the broker. You'll get the cost of each unit landed, the margin at your price and the price that reaches your target margin.

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**Quick answer.** Landed cost is what one unit costs by the time it reaches you: the price you paid the supplier, plus duty, freight, insurance, broker fees and CBP fees, divided by the units. Low-value shipments no longer enter duty-free, so even a small order needs the duty in the math. For example, 500 units at $8.00 with a 10% duty rate, $680 freight and insurance, a $175 broker fee and the CBP fees land at about **$10.59** a unit; at a $20 price that's a 47% margin.

## Work out your landed cost per unit

Fill in the shipment to see the cost per unit.

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Sending this passes the numbers above to us so we can work out your result. We keep the result for 24 hours only, and your address only to record that you asked. [Privacy policy](/privacy).

Pricing more than one product in a shipment? Freight and fees have to be shared between them. Our [profit margin and markup calculator](/bookkeeping/profit-margin-and-markup-calculator) covers one price at a time, and the [landed-cost workbook](/toolkits/small-importer-landed-cost-kit) splits a whole shipment by value.

## What changed for low-value imports

Section 321 of the Tariff Act (19 U.S.C. 1321(a)(2)(C)) let goods worth $800 or less, imported by one person on one day, enter free of duty. That treatment is suspended:

Want a second pair of eyes on your books? [A free bookkeeping health check](/bookkeeping/health-check).

- **All modes except mail:** CBP's [interim final rule](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other) suspended the exemption indefinitely, effective **June 24, 2026**. These shipments now need a formal or informal entry; release from the manifest and the Entry Type 86 test are no longer available.

- **Mail:** a [companion rule](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry), effective **July 24, 2026**, did the same for the international postal network and created a postal informal entry for mail shipments of $2,500 or less. The owner, purchaser or a licensed broker files the data and pays through Pay.gov by the 7th day of the following month. Some goods must enter formally; for certain categories CBP moved that compliance date to [January 20, 2027](https://public-inspection.federalregister.gov/2026-21600.pdf).

- **Before the rules:** [Executive Order 14388](https://www.govinfo.gov/content/pkg/DCPD-202600130/pdf/DCPD-202600130.pdf) (February 20, 2026) continued an earlier suspension, from Executive Order 14324 of July 30, 2025, for goods entered from February 24, 2026.

- **Not affected:** bona fide gifts and personal or household articles that travel with a returning traveler.

- **Ahead:** CBP's rule notes that Public Law 119-21 (section 70531(b)) ends the statutory exemption effective July 1, 2027. A separate CBP [proposed rule on low-value shipments](https://public-inspection.federalregister.gov/2026-20650.pdf) (October 2026) would change informal entries further; it is a proposal, not in effect.

## How the duty is figured

- **Classify the product** in the [Harmonized Tariff Schedule](https://hts.usitc.gov/). CBP's [duty rate page](https://www.cbp.gov/trade/programs-administration/determining-duty-rates) points out that classification turns on details such as material, construction and origin, and that CBP has the final say.

- **Read the rate column.** Column 1 General covers most countries; Column 1 Special can be lower for free trade agreement and preference partners; Column 2 applies to North Korea, Cuba, Russia and Belarus ([USITC](https://usitc.gov/node/66800)).

- **Add any additional duties** listed in HTSUS Chapter 99, such as Section 232 or Section 301 duties, for your product and country.

- **Apply the rates to the customs value.** That's normally the transaction value, the price paid for the goods; separately billed international freight and insurance are left out ([19 CFR 152.103](https://www.ecfr.gov/current/title-19/chapter-I/part-152/subpart-E/section-152.103)).

## Entry types and CBP fees

**Informal entry**: value of $2,500 or less ([19 CFR 143.21](https://www.ecfr.gov/current/title-19/chapter-I/part-143/subpart-C))MPF $2.77 filed electronically, $8.30 manual, $12.45 if CBP prepares it

**Formal entry**: over $2,500, or when CBP requires itMPF 0.3464% of value, minimum $34.58, maximum $670.86

**Harbor maintenance fee**: ocean cargo at listed U.S. ports ([19 CFR 24.24](https://www.maritime.dot.gov/sites/marad.dot.gov/files/2025-06/19%20CFR%2024.24%20%28up%20to%20date%20as%20of%206-12-2025%29.pdf))0.125% of value

MPF amounts apply October 1, 2026 to September 30, 2027 ([CBP Dec. 26-14](https://public-inspection.federalregister.gov/2026-15530.pdf)). Your broker's invoice shows the fees actually charged; use those when you have them.

## Sources

- [CBP interim final rule: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network (Federal Register 2026-12670, June 24, 2026)](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other)
- [CBP interim final rule: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Federal Register 2026-12669)](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry)
- [CBP final rule: delayed compliance extension for certain mail shipments (Federal Register 2026-21600, October 22, 2026)](https://public-inspection.federalregister.gov/2026-21600.pdf)
- [Executive Order 14388, Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries (govinfo.gov)](https://www.govinfo.gov/content/pkg/DCPD-202600130/pdf/DCPD-202600130.pdf)
- [CBP Dec. 26-14, Customs User Fees to Be Adjusted for Inflation in Fiscal Year 2027 (Federal Register, July 31, 2026)](https://public-inspection.federalregister.gov/2026-15530.pdf)
- [19 CFR 143.21, Merchandise eligible for informal entry (eCFR)](https://www.ecfr.gov/current/title-19/chapter-I/part-143/subpart-C)
- [19 CFR 152.103, Transaction value (eCFR)](https://www.ecfr.gov/current/title-19/chapter-I/part-152/subpart-E/section-152.103)
- [19 CFR 24.24, Harbor maintenance fee (copy published by the U.S. Maritime Administration)](https://www.maritime.dot.gov/sites/marad.dot.gov/files/2025-06/19%20CFR%2024.24%20%28up%20to%20date%20as%20of%206-12-2025%29.pdf)
- [CBP: Determining Duty Rates](https://www.cbp.gov/trade/programs-administration/determining-duty-rates)
- [USITC: What is the classification for a good I am trying to import?](https://usitc.gov/node/66800)
- [Harmonized Tariff Schedule of the United States (USITC)](https://hts.usitc.gov/)
- [CBP proposed rule: Low-Value Shipments (Federal Register 2026-20650, proposed October 8, 2026)](https://public-inspection.federalregister.gov/2026-20650.pdf)

A calculator for your own figures, checked November 2026 against the official sources above. Not legal, tax, customs or financial advice, and not a classification or a duty quote. Confirm rates and fees with a licensed customs broker or CBP. This page takes no view on trade policy. The calculator runs in your browser; nothing you enter is sent or saved.

## Common questions

**Is there still a duty-free limit of $800 for imports?**

Not for most commercial shipments. CBP suspended the de minimis exemption indefinitely for shipments arriving by every mode other than mail as of June 24, 2026, and for mail shipments as of July 24, 2026. Bona fide gifts and articles that travel with a returning traveler aren't affected by those rules.

**Do I pay duty on shipping costs?**

Usually not. The customs value of most purchases is the transaction value, the price paid for the goods. International freight and insurance are left out when they're billed separately from the goods (19 CFR 152.103). That's how this calculator works; your broker can tell you if your terms of sale change it.

**Where do I find my duty rate?**

Look up your product's classification in the Harmonized Tariff Schedule at hts.usitc.gov, read the General or Special rate for your country of origin, and check the line's footnotes and Chapter 99 for additional duties. Only CBP's classification is final, so confirm with a customs broker or ask CBP for a binding ruling.

**What is the merchandise processing fee?**

A CBP user fee on most entries. From October 1, 2026, a formal entry pays 0.3464% of the value, at least $34.58 and at most $670.86; an informal entry filed electronically and not prepared by CBP pays $2.77. The amounts change every October 1.

**When do I need a formal entry?**

Informal entry covers shipments valued at $2,500 or less (19 CFR 143.21), with exceptions such as certain Chapter 99 goods over $250. Shipments above $2,500 generally need a formal entry, and CBP can require one for others.

**How do mail shipments work now?**

Mail shipments of $2,500 or less can use CBP's postal informal entry: the owner, purchaser or their licensed broker files the shipment data and pays through Pay.gov by the 7th day of the month after arrival, with a basic importation bond. Duty is no longer collected on delivery.

For small importers

## Small Importer Landed-Cost Kit

An Excel workbook that splits each shipment's freight, insurance, broker fees, MPF and harbor fee across several products by value, with duty from your own rates, cost per unit and margin for every SKU. Plus a customs broker and paperwork checklist, a duty rate lookup record and a pricing update worksheet.

[Get the kit ($19)](/toolkits/small-importer-landed-cost-kit)

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