What your import costs in US duty and fees.

The ordinary duty for your HTS code is charged on the price you paid for the goods. Any extra duty for the country of origin is added, then CBP's processing fee (0.3464%, at least $34.58 and at most $670.86 on a formal entry) and, by sea, the 0.125% harbor fee. Freight isn't dutiable, but it belongs in your landed cost.

The Supreme Court struck down the tariffs imposed under IEEPA on 20 February 2026, and the temporary Section 122 surcharge that followed ended on 24 July. Since 24 July, a Section 301 forced-labour duty applies by country: 10% for 17 economies, 12.5% for 38, and a combined rate for the European Union, Japan, South Korea, Switzerland and Taiwan. Section 232 duties still apply to metals, vehicles, wood and some other goods, and older Section 301 duties to China and Brazil.

Not under the forced-labour action. A country outside the 60 economies, Nepal or Kenya for example, pays the ordinary duty for the code and CBP's fees. Section 232 and antidumping duties can still apply by product.

For the European Union and Taiwan, a product whose ordinary duty is already 10% or more pays nothing extra, and one below 10% pays 10% in all. Japan, South Korea and Switzerland work the same way at 12.5%. The schedule's chapter 99 headings set this out line by line.

CBP's fee for processing an entry. From 1 October 2026 it's 0.3464% of the goods, at least $34.58 and at most $670.86, on a formal entry, and $2.77 on an informal one filed electronically.

Up to $2,500, unless it carries a duty from chapter 99 of the schedule and is worth more than $250. The forced-labour and Section 232 duties are in chapter 99, so most imports over $250 now need a formal entry and a customs bond.

No. It has been suspended for goods from every country since 29 August 2025, CBP's rules of June 2026 continue the suspension indefinitely, and the law that created it ends on 1 July 2027. Small shipments pay duty and fees like any other.

For a formal entry, yes: a single-entry bond for one shipment, or a continuous bond for a year. CBP sets a continuous bond at the greater of 50,000 USD or 10% of the duties, taxes and fees you paid in the last 12 months.

Yes. A US LLC with an EIN can be the importer of record, file through a customs broker, and hold the bond in its own name. You don't need to be in the United States.

Goods from Russia and Belarus pay the schedule's much higher column 2 rates, by a 2022 law. Comprehensive US sanctions bar imports from Cuba, Iran and North Korea altogether.