Landed Cost & CBP Duty Calculator
Calculate customs duties, Section 301/232 remedies, Column 2 surcharges, MPF, HMF, and official CBP user fees.
| Cost Element | Basis / Regulation | Amount ($ USD) | % of Landed Cost |
|---|---|---|---|
| FOB Merchandise Value | Entered Commercial Value | $50,000.00 | 72.74% |
| Freight & Insurance | Logistics Charges | $3,750.00 | 5.46% |
| Base Customs Duty | 4.50% | $2,250.00 | 3.27% |
| Section 301 Duty / Column 2 Surcharge | 25.00% | $12,500.00 | 18.19% |
| Merchandise Processing Fee (MPF) | 0.3464% (Min $33.58 / Max $651.50) | $173.20 | 0.25% |
| Harbor Maintenance Fee (HMF) | 0.125% (Vessel Shipments) | $62.50 | 0.09% |
| TOTAL ESTIMATED LANDED COST | FOB + Freight + Duties + Fees | $68,735.70 | 100.00% |
USITC Official Country Tariff & Trade Matrix
Cross-referenced database of world countries under USITC General Note 3, Column 1 General (NTR), Column 1 Special (FTAs & AGOA), Column 2 (Statutory), and OFAC sanctions.
| Country / Territory | USITC Tariff Column | Base Duty Rate (%) | Special Symbol | Section 301 / 232 Status | OFAC Status | Action |
|---|
HTS Code Tariff Schedule Database
Cross-checked against USTR, CBP & AGOA General Note 3 duty schedules (Meats, Beef, Poultry, Fish, Cashews, Coffee, Cocoa, Wine, Solar, EVs).
| HTS Code | Article Description | MFN / Base Rate | Section 301 / AGOA Rule | Action |
|---|
AGOA U.S. Customs & Border Protection (CBP) Compliance Guide
Statutory Rules of Origin, 35% Local Value-Content Calculations, Direct Shipment Rules & MPF Exemption (19 C.F.R. § 10.176 / § 24.23).
35% Local Value-Content Requirement (19 CFR § 10.176)
Non-apparel AGOA merchandise must be the growth, product, or manufacture of a designated beneficiary sub-Saharan country. The sum of the local material cost + direct costs of processing must equal at least 35% of the entered appraised value.
- U.S. Component Credit: Up to 15% of the 35% content may consist of materials produced in the United States.
- Double Substantial Transformation: Non-AGOA 3rd-country materials must undergo a double substantial transformation in the beneficiary country to count toward local content.
- Prohibited Operations: Simple combining, packing, sorting, or mere dilution operations DO NOT confer origin.
Direct Importation & Documentation (19 CFR § 10.174)
Goods must be imported directly from the AGOA beneficiary sub-Saharan country into the U.S. customs territory without entering the commerce of any intermediate country.
- AGOA Certificate of Origin: Issued by authorized exporter / customs authority in country of origin.
- Customs Visa Stamp: Mandatory official AGOA stamp on commercial invoices for textile & agricultural imports.
- MPF Statutory Exemption: Per 19 C.F.R. § 24.23(c)(1), goods of Least Developed Beneficiary Developing Countries (LDBDCs) and Ch 9819 textiles are exempt from MPF user fees!
Multi-Country Duty & Sourcing Comparison Matrix
Compare landed cost differences across alternative manufacturing origins based on USITC duty schedules.
19 U.S.C. § 1313 Duty Drawback Estimator
Recover 99% of U.S. customs duties, taxes, and fees paid on imported merchandise subsequently exported or destroyed under TFTEA rules.
Calculated under 19 C.F.R. Part 190 / 191 TFTEA Direct Identification and Substitution rules.
19 U.S.C. § 1592 Voluntary Prior Disclosure Generator
Draft statutory voluntary disclosure petitions under 19 C.F.R. § 162.74 to limit civil monetary penalties.
Fill in parameters above and click "Generate 19 U.S.C. § 1592 Petition"...