← Import landed cost calculator
Until 2025, a shipment valued at $800 or less could generally enter the US without paying duty at all — the "de minimis" exemption. That coverage has been narrowed or eliminated for a growing set of countries and shipment types since then, most visibly for goods originating in or shipped from China and Hong Kong, and the rules have changed more than once. If you built your pricing around shipping small parcels duty-free, that assumption is exactly the kind of thing worth re-checking before your next order lands.
Not a customs broker or compliance service. This page and this calculator are not a customs broker, freight forwarder, or licensed customs classification service. They do not determine your HTS code, your duty rate, or your compliance obligations, and coverage of the de minimis exemption varies by origin country and shipment type and continues to change — verify your own shipment's status with a licensed customs broker or current CBP guidance.
A worked example: a $200 item, $20 freight to the US, no supplemental tariff, an informal entry, shipped by air (no Harbor Maintenance Fee). At a 3% duty rate on the $220 customs value:
| Line item | Amount |
|---|---|
| Item cost | $200.00 |
| Freight | $20.00 |
| Duty (3% of $220 customs value) | $6.60 |
| Merchandise Processing Fee (informal, flat) | $2.62 |
| Customs broker fee | $5.00 |
| Total landed cost | $234.22 |
That is $14.22 of duty and fees on a shipment that would have landed at exactly $220 under the old duty-free exemption — a 4.61% tariff burden on the $200 item cost that a seller pricing off the old assumption would not have budgeted for. On a shipment with a nonzero Section 301 or supplemental rate, or a higher duty rate, that gap is larger. Run your own numbers on the calculator, pre-filled with this example.
For a growing set of countries and shipment types, no — the exemption that let shipments valued under $800 enter the US duty-free has been narrowed or eliminated since 2025, most visibly for goods originating in or shipped from China and Hong Kong. Coverage has changed more than once and varies by origin country and shipment type, so check current CBP guidance or ask your customs broker for your specific lane rather than assuming either the old or the new rule applies by default.
A shipment that used to clear with zero duty, zero tariff, and no processing fee now goes through the same arithmetic as a larger, always-dutiable shipment: duty on the customs value, any applicable supplemental or Section 301 tariff, and a Merchandise Processing Fee (flat for an informal entry, percentage-based with a floor and ceiling for a formal one). On the worked example above — a $200 item, $20 freight, no supplemental tariff, informal entry, air freight — that is $14.22 of fees that used to be $0.
This page and this calculator are not a customs classification or compliance determination — they price the arithmetic once you know your rates. Confirm your shipment's actual de minimis status, HTS classification, and duty rate with a licensed customs broker or directly against current CBP guidance before you rely on either the old or the new assumption in your pricing.