How to calculate US import landed cost (goods + freight + duty stack + MPF/HMF)

You need a repeatable spreadsheet for US import unit economics: product cost, international freight and insurance, the duty stack (General + Chapter 99), MPF, HMF when ocean, and broker or carrier charges you actually pay. This guide teaches the formula and where each input comes from - not a find-HTS tutorial, not a frozen "your SKU costs $X" table, and not a full FBA-vs-3PL P&L.

Disclaimer: Educational. Landed-cost estimates depend on product cost, customs value under 19 U.S.C. §1401a, classification, origin, Chapter 99 treatments, mode, and CBP user fees in force on the entry date. MPF limitations and other COBRA fees adjust periodically (CBP Doc. 26-14 for FY2027 amounts effective October 1, 2026; live CBP User Fee Table). Costvanta helps identify HTS candidates and duty-layer context where documented; it does not model Section 232, invent carrier or broker fees, select or file entry types, or act as a customs broker. Confirm with current CBP/FR materials, your carrier, and your broker.

CN callout: 到岸成本 = landed cost; 完税价格 = customs value; 关税栈 = General + Chapter 99; 手续费 = CBP fees + private broker/carrier charges.

What "US import landed cost" means (one screen)

For this guide, US import landed cost is the all-in cost to get one unit (or one shipment) into your US warehouse or sellable inventory: product cost, international freight and insurance (as incurred), the duty stack (General / Column 1 plus each applicable Chapter 99 / additional duty), CBP user fees (MPF; HMF when ocean), and other import costs you actually incur (broker, carrier clearance, port) - from your providers, not invented averages.

This page = formula + where inputs come from; not a frozen table

Open live CBP, USITC, and your invoices for your SKU, origin, mode, and entry date. This article teaches structure and lookup order - not invented duty percentages or a permanent fee schedule.

After de minimis suspension, low-value commercial parcels need duty-aware unit economics

Section 321(a)(2)(C) de minimis is indefinitely suspended for commercial goods. Low-value commercial parcels now need classification and fee-aware modeling. Entry-path checklist: Section 321 de minimis suspended (#13).

No credible 10-digit yet → start with the duty-stack pillar

If you still lack a defensible code, finish classification first → How to find your US HTS code and read the full duty stack (#1). Return here once you have a candidate 10-digit. This page does not re-teach the HTS tree walk.

The formula (spreadsheet skeleton)

Spreadsheet skeleton (Costvanta methodology §4):

base duty       = customs value × HTS General (Column 1) rate
additional duty = customs value × each applicable Chapter 99 / additional rate
MPF             = (formal) customs value × 0.3464%, clamped to CBP annual min/max
                  OR (informal) fixed informal MPF amount for that entry mode
total duty+fees = base duty + additional duties + MPF + HMF (if ocean) + other CBP fees if any
landed cost     = product cost + freight + insurance + total duty+fees
                  + broker/carrier/port/other import costs (only if you have them)
per unit        = landed cost ÷ quantity

Product cost ≠ customs value

Product cost feeds economics (what you paid). Customs value (appraised / entered value) is the ad valorem base for duties and formal MPF. Often close on a simple FOB invoice - often not identical when freight or insurance sits on the documents. Step 1 below.

Empty freight = not provided, not forever $0

Label empty freight / insurance / broker cells as not provided - not silently $0 forever.

Date-stamp every fee number

Write "as of [date]; re-check CBP User Fee Table" next to MPF min/max. Fiscal-year adjustments move floors and ceilings even when the formal MPF ad valorem rate stays the same.

Step 1: Separate product cost from customs value

Product cost (economics)

What you paid (or will pay) the supplier - for landed cost and per-unit margin, not as a blind substitute for appraisement when the invoice mixes shipment costs.

Customs value (appraisement / entered value concept)

Under 19 U.S.C. §1401a, transaction value is generally the price actually paid or payable for the merchandise when sold for exportation to the United States, plus certain statutory additions, and exclusive of international freight, insurance, and related services incident to international shipment when those amounts are identified. See also CBP's ICP Customs Value.

CIF invoices: freight and insurance are typically excluded when properly identified

If the invoice is CIF (or bundles ocean/air freight and insurance), those international shipment costs are typically excluded from transaction value when properly identified (CBP ICP Proper Deductions of Freight and Other Costs from Transaction Value). Not a valuation treatise on assists, royalties, or related-party pricing - talk to your broker when those facts exist.

Illustrative-only hypothetical (not a duty total)

Hypothetical, illustrative only: Supplier invoice shows $10,000 goods + $800 international air freight. Economics: product cost $10,000, freight $800 (+ insurance/clearance you pay). Customs value: if the $800 is properly identified as international freight, the transaction-value base is typically closer to the merchandise price - not automatically $10,800. Not a binding appraisement; not an invented duty total.

Step 2: Get the duty stack (HTS → General → Chapter 99)

Need a credible 10-digit HTS first

Get candidates on Costvanta, verify on hts.usitc.gov. Tree-walk method: #1.

Mid-article CTA: Paste your product description into Costvanta for HTS candidates and available duty-layer context, then plug verified rates into your spreadsheet with freight and fees from your providers.

General (MFN / Column 1) rate

Read the General rate from the chapter 1-97 line. That rate × customs value = base duty. Look it up live - do not invent a percentage here.

Additional layers (check path; link out - do not rewrite)

• China tech-transfer Section 301 → #2
• Forced-labor Section 301 (9903.05) → #15
• Section 232 steel / aluminum / copper → #14 (Costvanta does not model Section 232)

Wrong HTS → wrong every ad valorem line

Wrong HTS mis-rates General duty and every Chapter 99 layer. Fix classification before you trust the spreadsheet.

Low-value commercial after Section 321 suspension

You still need classification for duty assessment. Entry-path detail: #13.

Step 3: Merchandise Processing Fee (MPF)

Authority

19 U.S.C. §58c, 19 CFR 24.23, and annual FAST Act / COBRA inflation-adjustment notices.

Formal entries (FY2027, required as of 2026-10-01)

Cite CBP Doc. 26-14 / 91 FR 48398 / FR Doc 2026-15530 and the live CBP User Fee Table (last modified 2026-10-09; verified 2026-10-19 Asia/Shanghai):

Compute customs value × 0.3464%, then clamp to min/max. FR footnotes: only min/max moved for FY2027; 0.3464% ad valorem unchanged.

Date-stamp: as of 2026-10-19; re-check the CBP User Fee Table / latest FR COBRA notice.

Informal entries (FY2027 fixed amounts on the live table)

Lookup targets only. Informal vs formal choice is not this page's job - see #13 and your carrier or broker.

Step 4: Harbor Maintenance Fee (HMF) - ocean only

Imports: 0.125% ad valorem of merchandise (CBP User Fee Table; Public Law 99-662; commonly cited as 19 CFR 24.24). Applies to commercial cargo loaded/unloaded from a commercial vessel at a US port - not air / truck / rail in the usual model (confirm edge cases with your broker). No MPF-style min/max clamp.

Per methodology, Costvanta does not auto-include HMF in the early-access estimate - add it in your ocean sheet.

Step 5: Freight, insurance, broker, carrier, and other import costs

Pull international freight and insurance actuals from your forwarder or carrier invoice for landed-cost economics. For customs value deductions on CIF-style invoices, follow the ICP concepts in Step 1.

Broker, clearance, port, storage, ISF-related costs: ask your provider. No invented "average" broker or FBA inbound tables. Empty cells = not provided.

Express consignment / centralized hub fee on the live User Fee Table: $1.38 per individual waybill / BOL (table last modified 2026-10-09; verified 2026-10-19 Asia/Shanghai). Carrier may pass through - do not invent how every shipper bills it.

FBA vs 3PL: what duties do not change

Duties and CBP ad valorem fees follow HTS, origin, customs value, and mode - not FBA vs 3PL. Fulfillment storage and inbound pick-pack change operating cost, not the legal duty formula. Full FBA-vs-3PL comparison is a later page (idea #9); not expanded here.

What Costvanta does and does not do for landed cost

Per Costvanta import methodology:

→ https://www.costvanta.com for HTS candidates (+ documented layers); add freight, insurance, HMF (if ocean), and broker lines from your providers.

Worked mini-walkthrough

Primary: China-origin consumer SKU, air express

Hypothetical path only - no official total dollars.

1. Separate costs. Product cost from supplier invoice; air freight/insurance from carrier invoice.
2. Customs value. 19 U.S.C. §1401a / ICP: price paid or payable; exclude properly identified international freight/insurance. Label "customs value (working)" - not a binding appraisement.
3. 10-digit HTS. Candidates on Costvanta; verify on hts.usitc.gov (#1).
4. Duty stack placeholders. General = look up live. China 301 = #2 (look up live). Forced-labor 301 = #15 when relevant. No invented General/Ch.99 % as facts.
5. MPF. Formal: customs value × 0.3464%, clamp $34.58-$670.86 (FY2027; User Fee Table / Doc. 26-14; date-stamp 2026-10-19). Informal: $2.77 / $8.30 / $12.45 by mode. Entry mode → broker/carrier + #13.
6. HMF. Air express → usually no HMF line.
7. Other costs. From your invoice (carrier may pass through $1.38 express consignment fee). No invented averages.
8. Landed / per unit. Sum product cost + freight + insurance + total duty+fees + other import costs you have; ÷ quantity. Duty % cells stay live lookups.

Sidebar: same SKU via ocean container

Add HMF = merchandise base × 0.125%. Freight usually larger; formal MPF still on entered value with the same FY2027 min/max. Costvanta does not auto-include HMF.

Callout: former de minimis DTC parcel

Unit economics that assumed $0 duty under 321(a)(2)(C) are broken for commercial goods. Rebuild with the formula above + #13.

Optional: metal-derivative SKU

Steel / aluminum / copper / listed derivatives → #14 on live sources. Costvanta does not model 232.

What to do next

1. Get/confirm 10-digit HTS candidates on https://www.costvanta.com; verify on hts.usitc.gov.
2. Build the spreadsheet: product cost vs customs value; General + Chapter 99 placeholders; MPF from the live table; HMF if ocean; freight/insurance/broker from providers.
3. Re-check the CBP User Fee Table each fiscal year (FY2027 required as of 2026-10-01).
4. Layer checks: #2 / #15 / #14 as relevant - no invented percentages.
5. Involve a licensed customs broker when value, PGA, AD/CVD, or Chapter 99 exposure is material.

CTA: https://www.costvanta.com - HTS candidates and documented duty-layer context. Decision support only; not a full freight calculator, not 232 modeling, not entry filing.

FAQ

Is landed cost the same as customs value?

No. Customs value (完税价格) is the appraisement base for ad valorem duties and formal MPF (19 U.S.C. §1401a). Landed cost (到岸成本) is product cost + freight + insurance + duties + CBP fees + other import costs you incur.

Do I still need an HTS if the parcel is under $800?

Yes for commercial goods after Section 321(a)(2)(C) suspension - classification is needed for duty assessment. See #13.

Does Costvanta give me freight-inclusive landed cost automatically?

No. Live free lookup = HTS candidates + available duty-layer context. Planned early-access worksheet uses user-provided freight/insurance/other costs. Not a full freight or 3PL calculator. See methodology.

Does FBA change my duty rate?

No. Duties follow HTS, origin, customs value, and mode - not FBA vs 3PL. Deeper FBA-vs-3PL page later (idea #9).

Where do I get current MPF min/max?

Live CBP User Fee Table and annual FR COBRA notice (FY2027: CBP Doc. 26-14 / govinfo FR 2026-15530). Formal FY2027: 0.3464%, min $34.58, max $670.86, effective 2026-10-01. Date-stamp and re-check.

Does Costvanta include Section 232 in the duty stack for landed cost?

No. Costvanta does not model Section 232. Check via #14 and live USITC / CBP sources with your broker.

Disclaimer: Educational. Landed-cost estimates depend on product cost, customs value under 19 U.S.C. §1401a, classification, origin, Chapter 99 treatments, mode, and CBP user fees in force on the entry date. MPF limitations and other COBRA fees adjust periodically (CBP Doc. 26-14 for FY2027 amounts effective October 1, 2026; live CBP User Fee Table). Costvanta helps identify HTS candidates and duty-layer context where documented; it does not model Section 232, invent carrier or broker fees, select or file entry types, or act as a customs broker. Confirm with current CBP/FR materials, your carrier, and your broker.